Pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers - 207/86 - Central Excise - Tariff

Pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers

Notification No. 207/86-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 pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers, falling under Chapter 25, 27, 28 or 32, as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and manufactured by a manufacturer in a factory in which none of the aforesaid products is manufactured with the aid of power, from the whole of the duty of excise leviable thereon as is specified in the said Schedule :

Provided that nothing contained in this notification shall apply to such pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers manufactured in a factory, if—

(a) the manufacturer, or

(b) when the manufacturer is a partnership firm, any partner thereof,—

has proprietary interest in any other factory in which power is used in the manufacture of any of the said products and where the total production of all or any one or more of the said products during the financial year 1985-86 exceeds Rs. 2 lakhs in value.

Explanation.— For the purposes of this notification the expression 'value' means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).

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