Specified goods falling under Chapters 25, 47, 53, 59, 82 and 94 - 228/86 - Central Excise - Tariff

Specified goods falling under Chapters 25, 47, 53, 59, 82 and 94 Notification No. 228/86-C.E. Dated 3-4-1986 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. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the 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 specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof. THE TABLE Sl. No. Heading No. or sub-heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 1. 2504.90 Marble Nil 2. 4702.00 Waste and scrap of paper or paper board 10% + Rs. 1550 per tonne. 3. 4702.00 Waste and scrap of paper or paper board Nil If such waste or scrap arises from paper or paper board on which the appropriate duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), or the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid. 4. 53.01 Flax fibre Nil 5. 53.03 Ramie fibre Nil 6. 5908.00 Unprocessed cotton belting, woven Nil 7. 82.08 Smoothing irons for ironing clothes (non-electric) Nil 8. 9405.00 Hurrican lanterns Nil 9. 9405.00 Gas mantles Nil If such mantles are intended for use in Kerosene pressure lanterns. Explanation.— For the purposes of this notification, paper or paper board shall be deemed to have paid the appropriate duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), or the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), if it is purchased from the market.