Lenses, balances and cinematograph projectors [Chapter 85 or 90]
Notification No. 164/86-C.E.
Dated 1-3-1986
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 71/86-Central Excises, dated the 10th February, 1986, namely :
In the said notification, for the Table, the following Table shall be substituted, namely :
"THE TABLE
|
Sl. No. |
Chapter or Heading No. |
Description of goods |
Rate |
Condition |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
85 or 90 |
Parts of cinematograph projectors other than (a) Projector heads; (b) arc lamps; (c) sound heads (optical or magnetic). |
Nil |
|
|
2. |
90.01 |
Spectacle lenses |
Nil |
|
|
3. |
90.06 |
(i) |
Photographic cameras |
25% ad valorem. |
|
|
|
|
(ii) |
Goods other than photographic cameras and flash bulbs |
15% ad valorem. |
|
|
4. |
90.07 |
(i) |
Cinematograph projectors |
30% ad valorem. |
|
|
|
|
(ii) |
Goods other than cinematograph projectors and parts of such projectors. |
15% ad valorem. |
|
|
5. |
90.07 |
Cinematograph projectors designed for cinematograph films of size not exceeding 9.5 millimetres. |
Nil |
|
|
6. |
90.07 |
Cinematograph projectors designed for projecting cinematograph films of 16 millimetres width. |
Nil |
|
|
7. |
90.16 |
Precision balances of sensitivity of 5 mg. or better. |
Nil |
|
|
8. |
90.17 |
Drawing and mathematical instruments. |
Nil |
|
|
9. |
90.19 |
(i) |
Massage apparatus |
20% ad valorem. |
|
|
|
|
(ii) |
Others |
15% ad valorem. |
|
|
10. |
90.21 |
Orthopaedic footwear, |
|
|
|
|
|
(i) |
in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power |
10% ad valorem. |
|
|
|
|
(ii) |
Others |
Nil |
|
|
11. |
90.21 |
Artificial limbs and rehabilitation aids for the handicapped. |
Nil |
|
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