Effective duty on specified scientific instruments of Chapter 90
Notification No. 46/88-C.E.
Dated 1-3-1988
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of 5 per cent ad valorem.
TABLE
|
S. No. |
Heading No. |
Description of goods |
|
(10 |
(2) |
(3) |
|
01. |
90.11 |
Compound optical microscopes, including those for micrography, microcinematography or microproject. |
|
02 |
90.12 |
Microscopes other than optical microscopes; diffraction apparatus. |
|
03. |
90.13 |
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter. |
|
04. |
90.14 |
Direction finding campasses, other navigational instruments and appliances. |
|
05. |
90.23 |
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. |
|
06. |
90.27 |
Instruments and apparatus for physical or chemical analysis for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light, microtomes. |
|
07. |
90.30 |
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities excluding meters of heading No. 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations. |
9911796707
