Specified goods falling under sub-heading 2902.20 - 106/86 - Central Excise - Tariff

Specified goods falling under sub-heading 2902.20

Notification No. 106/86-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 goods falling under sub-heading No. 2902.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon as is in excess of Rs. 35.00 per Kl. at 15°C.

Provided that such goods are intended—

(i) for use in the manufacture of : -

(1) Laminated products;

(2) Nitrocellulose finishes, lacquers or thinners;

(3) Acetic acid or ethylacetate;

(4) Cellulose acetate;

(5) Ethylene or ethylene based products;

(6) Ceramic capacitors;

(7) Butadiene or synthetic rubbers;

(8) D.D.T. or Shellac;

(9) Normal butyl alcohol or normal butyl acetate;

(10)  Pharmaceuticals or dyestuffs;

(11)  Malathion or Parathion technical;

(12)  Enamels or Varnishes;

(13)  Base chemicals intended for use in the manufacture of drugs or medicines;

(14)  Printing, duplicating or stamp pad ink or stencil paper or carbon paper or typewriting ribbons; or

(15)  Diethyl Phthalate; and

(ii) for the purpose of analysis of nickel from alloy:

Provided further that an Officer not below the rank of an Assistant Collector of Central Excise is satisfied that such goods shall not be used for providing motive power for any form of motor vehicle or aircraft or as fuel for internal combustion engines :

Provided also that the exemption contained in this notification shall be subject to the following further conditions, namely : —

(i) it is proved to the satisfaction of an Officer not below the rank of an Assistant Collector of Central Excise that such goods are used for the purposes indicated above; and

(ii) where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.

2. This notification shall come into force on the 28th day of February, 1986.