Specified 68 excisable goods - 212/86 - Central Excise - Tariff

Specified 68 excisable goods

Notification No. 212/86-C.E.

Dated 25-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the excisable goods of the description specified in column (3) of the Table hereto annexed and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act) and which were falling under such Item No. of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excises Act) as it existed immediately before the commencement of the Central Excise Tariff Act and specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the specified goods), and cleared for home consumption on or after the 1st day of April, 1985 and upto and inclusive of the 31st day of March, 1986, by or on behalf of a manufacturer from one or more factories,—

(a) in the case of first clearances for specified goods upto an aggregate value not exceeding rupees seven and a half lakhs, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises Act;

(b) in the case of clearances (being clearances of the specified goods of an aggregate value not exceeding rupees seven and a half lakhs) immediately following the said clearances of the value specified in clause (a), from so much of the duty of excise leviable thereon under section 3 of the Central Excises Act [read with any relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of twenty-five per cent of such duty;

(c) in the case of clearances (being clearances of the specified goods of an aggregate value not exceeding rupees ten lakhs) immediately following the said clearances of the value specified in clause (b), from so much of the duty of excise leviable thereon under section 3 of the Central Excises Act [read with any relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of fifty per cent of such duty; and

(d) in the case of clearances (being clearances of the specified goods of an aggregate value not exceeding rupees fifteen lakhs) immediately following the said clearances of the value specified in clause (c), from so much of the duty of excise leviable thereon under section 3 of the Central Excises Act [read with any relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of seventy-five per cent of such duty :

Provided that the aggregate value of clearances of the specified goods from any factory by or on behalf of one or more manufacturers during the financial year 1985-86 shall not exceed rupees seven and a half lakhs, seven and a half lakhs, ten lakhs and fifteen lakhs respectively in terms of clauses (a), (b), (c) and (d) of this paragraph.

2. Nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods for home consumption,—

(i) by or on behalf of a manufacturer, from one or more factories, or

(ii) from any factory, by or on behalf of one or more manufacturers, had exceeded rupees seventy-five lakhs in the preceding financial year.

3. Where a manufacturer has not cleared any specified goods in the preceding financial year or has cleared any such goods for the first time on or after the 1st day of August, in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer,—

(a) if he files a declaration with the Assistant Collector of Central Excise that the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories during the financial year 1985-86 is not likely to exceed rupees seventy-five lakhs, and

(b) if the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the financial year 1985-86 does not exceed rupees seventy-five lakhs.

4. Where the specified goods have not been cleared from any factory in the preceding financial year, or have been cleared for the first time on or after the 1st day of August, in the preceding financial year, the exemption contained in this notification shall not be applicable if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the financial year 1985-86 exceeds rupees seventy-five lakhs.

5. Notwithstanding anything contained in paragraph 2, the exemption contained in this notification shall apply for the year 1985-86 to a manufacturer who was eligible for availing of the credit granted under the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 116/84-Central Excises, dated the 11th May, 1984, for any specified goods, if such manufacturer was eligible for exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 83/83-Central Excises, dated the 1st March, 1983, during the year 1984-85 for such specified goods.

Explanation I.— The aggregate value of clearances of the specified goods made during any financial year shall be computed separately in respect of each serial number of the said Table and in respect of each such serial number, the aggregate value of all the goods specified in column (3) of the said Table against the said serial number, shall be taken into account.

Explanation II.— For the purposes of this notification the expression 'value' means either the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944), or, as the case may be, according to the Tariff values fixed or altered under section 3 of the Central Excises Act.

Explanation III.— For the purposes of determining the value of clearances under this notification, in respect of the goods of the description specified against serial number 26 of the said Table where a manufacturer gets his Chinaware or Porcelainware or both fired in a kiln belonging to or maintained by a Pottery Development Centre run by the Central Government or a State Government or by the Khadi and Village Industries Commission, the value of the Chinaware or Porcelainware or both, belonging to the said manufacturer and fired in such a kiln, shall be taken into account.

Explanation IV.— For the purposes of computing the aggregate value of clearances under this notification, the clearances of any excisable goods, which are chargeable to 'nil' rate of duty or are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of duty of excise leviable thereon is granted, based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and for the time being in force, shall not be taken into account but in respect of the exemption under this notification, for the goods specified at Sl. No. 52 of the said Table, in computing the value of clearances under this notification, the clearance of excisable goods effected if any, during the financial year 1984-85 by availing the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 182/82-Central Excises, dated the 11th May, 1982, shall be taken into account.

Explanation V.— Where any specified goods (hereinafter referred to as inputs) are used for further manufacture of specified goods (hereinafter referred to as finished goods) within the factory of production of inputs and where such inputs and finished goods fall under the same serial number of the said Table, the clearances of such inputs for such use shall not be taken into account for the purposes of calculating the aggregate value of clearances under this notification.

Explanation VI.— For the purposes of this notification, the expression "Powered cycle" or "Powered cycle rickshaw" means a mechanically propelled cycle or, as the case may be, mechanically propelled cycle rickshaw, which may also be pedalled, if any necessity arises for so doing.

THE TABLE

Sl. No.	Item No. in the First Schedule  to the Central Excises Act, as it existed immediately before the commencement of the Central Excise Tariff Act		Description
(1)	(2)		(3)
1.	1A		Confectionery.
2.	1B		Prepared or Preserved Foods.
3.	1C		Food Products.
4.	12		Vegetable non-essential Oils.
5.	14		Pigments, Colours, Paints, Enamels, Varnishes, Black and Cellulose Lacquers.
6.	14AA		Calcium Carbide, bleaching paste and bleaching powder and bichromate of sodium.
7.	14AAA		Organic Chemicals.
8.	14BB		Sodium Silicate.
9.	14C		Glycerine.
10.	14DD		Synthetic Organic Products of a kind used as Organic Luminophores, products of the kind known as optical bleaching agents, substantive to the fibre.
11.	14E		Patent or Proprietary Medicines.
12.	14FF		Tooth-Paste (including Dental Cream).
13.	14G		Nitric, Hydrochloric and Sulphuric Acids (including fuming acids and anhydrides thereof) all sorts.
14.	14H		Gases, including liquefied gases.
15.	15		Soap.
16.	15A(1)		Artificial or synthetic resins and plastic materials and other specified materials.
17.	15AA		Organic Surface Active Agents (other than soap), surface-active preparations and washing preparations, whether or not containing soap.
18.	15C		Starch (including Dextrin and other forms of modified Starch), all sorts.
19.	15D		Polishes and creams for footwear, furniture, floors, leather, metals, motor vehicles and glass, sour scouring powders and pastes.
20.	16A		Rubber Products (other than tread rubber and camel back)
21.	16B		Wood and articles of wood.
22.	17		Paper and paper board, all sorts and specified articles thereof.
23.		22E	Typewriter and similar Ribbons, whether or not on spools.
24.		22F	Asbestos fibre and yarn, and manufactures therefrom.
25.		23A	Glass and Glassware.
26.		23B	Chinaware and Porcelainware, all sorts.
27.		23C	Asbestos Cement Products, all sorts, including flat and corrugated sheets, pipes and tubes and tiles.
28.		28A	Electrical Stampings and Laminations, all sorts.
29.		29	Internal combustion Engines, all sorts.
30.		30	Electric Motors, all sorts, and parts thereof.
31.		30A	Power-Driven Pumps (including motor pumps, turbo-pumps and monobloc pumps sets) for liquids, whether or not fitted with measuring devices.
32.		30B	Motor Starters.
33.		31	Electric Batteries and Parts thereof.
34.		32	Electric Lighting Bulbs and Fluorescent Lighting Tubes.
35.		33	Electric Fans including Regulators for Electric Fans, all sorts.
36.		33B	Electric Wires and Cables, all sorts, not otherwise specified.
37.		33C	Domestic Electrical appliances, not elsewhere specified.
38.		33D	Dictating machines and apparatus, not elsewhere specified.
39.		33E	Electricity Supply Meters.
40.		34	Powered cycles, powered cycle rickshaws and trailers.
41.		34A	Parts and Accessories of Motor Vehicles and Tractor including Trailers.
42.		34B	Works Trucks, mechanically propelled, used for short distance transport or handling of goods.
43.		37B	Cinematograph Projectors and parts thereof.
44.		37C	Photographic Apparatus and goods.
45.		40	Steel furniture made partly or wholly of steel whether in assembled or un-assembled condition (but excluding slotted angles and channels made of steel).
46.		41	Crown Corks, with or without washers or other fittings.
47.		42	Pilfer Proof Caps for packaging, all sorts, with or without washers or other fittings.
48.		44	Clocks and Time Pieces, primarily designed to show the time of day.
49.		45	Machinery and appliances for determination of weight including parts of weigh bridges.
50.		46	Metal containers not elsewhere specified.
51.		48	Safes, Strong-Boxes, Strong-room linings and Strong-room doors (whether or not with door frames), and cash and deed boxes and the like of base metal.
52.		48A	Travel goods.
53.		49	Rolling Bearings, that is to say, Ball or Roller Bearings, all sorts.
54.		50	Welding Electrodes, all sorts.
55.		51	Coated Abrasives and Grinding Wheels.
56.		51A	Tools.
57.		52	Bolts and Nuts, Threaded or Tapped and Screws, of base metal or alloys thereof.
58.		56	Playing Cards.
59.		57	Camphor.
60.		58	Menthol.
61.		59(3)	Cassette tapes for sound recording.
62.		60	Adhesive Tapes, all sorts, not elsewhere specified including cellulose adhesive tapes and paper backed adhesive tapes.
63.		61	Electric Lighting Fittings.
64.		62	Tools Tips, in any form or size, unmounted, of sintered carbides of metals such as Tungsten, Molybdenum and Vanadium.
65.		63	Wire Ropes.
66.		64	Carbon Black (including Lamp Black and Acetylene Black).
67.		65	Rubber Processing Chemicals.
68.		66	Permanent Magnets.

6. This notification shall be in force upto and inclusive of 31st day of March, 1986.