Exemption to electric bulbs and tubes
Notification No. 79/87-C.E.
Dated 1-3-1987
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 67/83-Central Excises, dated the 1st March, 1983, namely :-
In the said notification, for the Table, the following Table shall be substituted, namely :-
"THE TABLE
|
Sl. No. |
Sub-heading No. |
Description |
Rate of duty |
|
(1) |
(2) |
(3) |
(4) |
|
01. |
8539.00 |
Visual indicator lamps used in telephonic and telegraphic switch boards and for allied purposes |
10 per cent ad valorem. |
|
02. |
8539.00 |
Miniature bulbs |
10 per cent ad valorem. |
|
03. |
8539.00 |
Krypton or Argon gas filled bulbs (lamps) for Miner's Cap Lamps |
Nil |
|
04. |
8539.00 |
Vacuum and gas filled bulbs not exceeding 60 watts, other than those specified in Serial Nos. 01 to 03 above |
Nil |
|
05. |
8539.00 |
Vacuum and gas filled bulbs exceeding 60 watts |
Rs. 1.50 per bulb |
|
06. |
8539.00 |
Fluorescent lighting tubes |
Rs. 2 per tube |
|
07. |
8539.00 |
Sodium and mercury vapour discharge lamps |
15 per cent ad valorem. |
|
08. |
8539.00 |
Sealed beam lamp units and ultra-violet or infra-red lamps |
15 per cent ad valorem. |
|
09. |
8539.00 |
Electric filament or discharge lamps other than arc lamps |
30 per cent ad valorem. |
|
10. |
8539.00 |
Bulbs and lamps other than those specified in Serial Nos. 01 to 09 above |
35 per cent ad valorem. |
|
11. |
8539.00 |
Parts of fluorescent lighting tubes |
10 per cent ad valorem. |
|
12. |
8539.00 |
Parts other than those of fluorescent lighting tubes |
15 per cent ad valorem." |
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