Specified goods falling under Chapters 9, 15, 22, 27, 28, 29, 39, 62 & 96
Notification No. 108/86-C.E.
Dated 27-2-1986
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 goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, Heading or Sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
THE TABLE
|
S. No. |
Chapter, Heading No. or sub-heading No. |
Description of the goods |
Rate of duty |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
96.08 |
Parts of pens |
Nil |
|
2. |
1508.90 |
Vegetable fats and oils, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified. |
Nil |
|
3. |
2202.90 |
Non-alcoholic beverages (other than natural or artificial mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured). |
Ten per cent ad valorem |
|
4. |
28 or 29 |
Bulk drugs |
Nil |
|
|
|
Explanation. |
|
|
|
|
'Bulk drugs' means any chemical or biological or plant product, conforming to pharmacopoeial standards, used for the diagnosis, treatment, mitigation or prevention of diseases in human beings or animals, and used as such or as an ingredient in any formulation. |
|
|
5. |
0901.90 |
Coffee powder |
Nil |
|
6. |
6202.00 |
Clothing accessories, not knitted or crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves— |
|
|
|
|
(a) |
Handkerchiefs, shawls, scarves, mufflers— |
|
|
|
|
|
(i) |
manufactured from fabrics on which appropriate duty of excise has already been paid. |
Nil |
|
|
|
|
(ii) |
produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. |
Duty for the time being leviable on fabrics of Chapter 51, 52, 53, 54 or 55, which correspond to these articles. |
|
|
|
(b) |
Other |
Nil |
|
7. |
39.09 |
Polyurethanes |
Forty per cent ad valorem |
|
8. |
2712.10 |
Petroleum jelly |
Twelve per cent ad valorem |
2. This notification shall come into force on the 28th day of February, 1986.
9911796707
