Goods subject to 12% rate of duty - 96/86 - Central Excise - Tariff

Contents

Goods subject to 12% rate of duty

Notification No. 96/86-C.E.

Dated 10-2-1986

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 specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, 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

Sl. No.	Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985			Description of goods				Rate
(1)	(2)			(3)				(4)
1.	34.03			Lubricating preparations, not containing petroleum oils or of oils obtained from bituminous minerals.				12%
2.	39.14			Ion-Exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms.				12%
3.	63.01			Sacks and bags of jute				Rs. 660/- per tonne.
4.	6805.10			Gaskets, other than those used in vehicles of Chapter 87				12%
5.	6806.10			Brake linings and pads and clutch facings, other than those used in vehicles of Chapter 87.				12%
6.	68.07			All other articles of stone, plaster, cement, asbestos, mica or of similar materials, not elsewhere specified or included.				12%
7.	7013.90 or 70.15			Glass chattans				Nil
8.	7308.41			Circlips, other than those used in vehicles of Chapter 87				12%
9.	84.09			Parts other than the following, namely :-				12%
				(i)	Engine valves;
				(ii)	Nozzle and nozzle holders;
				(iii)	Pistons;
				(iv)	Pistons rings; and
				(v)	Gudgeon pins
				for internal combustion engines of a kind used for the propulsion of vehicle of Chapter 87.
10.	8414.80			(i)	Air or vacuum pumps			12%
				(ii)	Air or other gas compressors			12%
11.	8414.90			Parts				12%
12.	8418.00			Heat pumps				12%
13.	8421.00			(i)
					(a)	filter elements, inserts and cartridges for internal combustion engines of a kind used for the propulsion of vehicles of Chapter 87.		12%
					(b)	water filters of a capacity not exceeding forty litres.
				(ii)	Water filters of a capacity not exceeding forty litres.			Nil
14.	8422.00			Goods other than dishwashing machines				12%
15.	8423.00			(i)	Scales having arms of equal length which determine weight by balancing the object against weight.
				(ii)	Weighing machine weights of all kinds.			12%
				(iii)	Parts other than parts of weighbridges.
16.	8431.00			Parts suitable for use solely or principally with the machinery of heading Nos. 84.25 to 84.30				12%
17.	8450.00			Parts				12%
18.	8454.00			Ingot moulds as are used in the factory of production in the manufacture of steel ingots and melted either during or after such use in the said factory				Nil
19.	8467.00			Parts				12%
20.	8469.00			Word processing machines				12%
21.	8471.00			Goods other than the following, namely :-				12%
				(i)	Computers (including central processing unit and peripheral devices), all sorts.
				(ii)	Data processing machines other than (i) above
22.	8476.00			Parts				12%
23.	8481.10			Parts				12%
24.	8482.00			Parts				12%
25.	8483.00			Goods other than thin walled bearings of a kind used in vehicles of Chapter 87.				12%
26.	8484.00			Goods other than gaskets and sets or assortments of gaskets of a kind used in vehicles of Chapter 87.				12%
27.	85.01			(i)	Three phase motors for rated output exceeding 7.5 KW continuous rating or, in the case of short time or intermittent rated motors, its equivalent continuous rating.			10%
				(ii)	Motors which operate on direct current with rated output exceeding 7.5 KW			10%
				(iii)	Electric motors specially designed for use in gramophones or record players or record playing or record changer decks.			Nil
				(iv)	Generators (excluding generating sets).			12%
28.	8503.00			Parts other than parts of electric motors of heading No. 85.01.				12%
29.	8504.00			Goods other than chokes for fluorescent tubes				12%
30.	8506.00			Parts				12%
31.	8507.00			(i)	Electric accumulators,			20%
				(ii)	Parts of electric accumulators, other than containers, covers and plates			12%
32.	8508.00			Parts				12%
33.	8509.00			Parts				12%
34.	8510.00			Parts				12%
35.	8511.00			(i)	Goods other than the following, namely :-
					(a)		12%
					(b)	Starter motors; and
					(c)	Parts of starter motors, namely, stators, rotors and diecast rotors
				(ii)	Parts of startor motors other than stators, rotors and diecast rotors			Nil
36.	8512.00			Goods other than electric horns of a kind used for motor vehicles				12%
37.	8516.00			Parts				12%
38.	8517.00			Goods other than intercom devices				12%
39.	8518.00			Goods other than musical systems commercially known as stereo or hi-fi systems, namely, -
				(i)	Stereo or hi-fi amplifiers
				(ii)	Speakers and speaker systems housed in acoustically designed enclosures which are ordinarily used as attachments with stereo or hi-fi systems, or with radios (including transistor sets), tuners radiograms, gramophones (including record players) and tape recorders or players (including cassette recorders or players) having inbuilt stereo devices.			12%
40.	8522.00			Goods other than gramophones needles or styli.				12%
41.	8523.00			Prepared unrecorded media other than those of a kind used for sound or sound and image recording.				12%
42.	8524.00			(i)	Gramophone records commonly known as "L.P." or long playing records and "E.P." or extended playing records.			15%
				(ii)	Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools or in reels or in any other form or packing, but excluding sound recorded cassette tapes.			25%
				(iii)	Television image and sound recorded media such as video tapes and video discs.			25%
				(iv)	Tapes and other recorded media on which phenomena other than sound or sound and image have been recorded.			12%
43.	8525.00			Goods other than television cameras.				12%
44.	8528.00			(i)	Television sets in combination with video recording or reproducing apparatus.			25%
				(ii)	Video monitors and video projectors.			25%
45.	8533.00			(i)	Regulators for electric fans			15%
				(ii)	Motor starters.			15%
				(iii)	Goods other than (i) and (ii) above.			12%
46.	8535.00			All goods				12%
47.	8536.90			All goods other than switches, plugs, sockets, all kinds (including lamp holders); and starters for fluorescent tubes.				12%
48.	8539.00			(i)	Sodium and mercury vapour discharge lamps.			15%
				(ii)	Sealed beam lamp units and ultra-violet or infra-red lamps.			12%
				(iii)	Electric filament or discharge lamps other than (i) and (ii) above.			30%
				(iv)	Parts.			12%
49.	8545.00			Goods other than graphite electrodes and anodes, all sorts.				12%
50.	8707.00			Bodies.				12%
51.	8708.00			Parts and accessories of motor vehicles other than the following, namely :-				12%
				(i)	Thin-walled bearings.
				(ii)	Tie rod ends.
				(iii)	Shock absorbers.
52.	8709.00			Parts				12%
53.	8711.00			Side cars.				12%
54.	8714.00			Parts and accessories of vehicles of Heading No. 87.12.				Nil
55.	9006.00			(i)	Photographic cameras.			20%
				(ii)	Goods other than photographic cameras and flash bulbs.			12%
56.	9007.00			(i)	Cinematographic projectors.			25%
				(ii)	Goods other than cinematographic projectors and parts of such projectors.			12%
57.	9009.00			Goods other than photo-copying apparatus.				12%
58.	9021.00			Orthopaedic footwear in or in relation to the manufacture of which any process if ordinarily carried on with the aid of power.				10%
59.	9028.00			Electricity supply meters, namely, meters for measuring and registering the amount of electricity consumed in ampere hours or multiples thereof, or the amount of electric energy consumed in watt hours or multiples thereof.				10%
60.	9106.00			Goods other than time recording machines and attendance machines.				12%
61.	9401.00			Goods other than the following, namely :-				12%
				(i)	Those made partly or wholly of steel, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, whether in assembled or unassembled condition and parts thereof.
				(ii)	Those made of cellular rubber or plastics.
62.	9402.00 or 9403.00			Goods other than those made partly or wholly of steel, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, whether in assembled or unassembled condition and parts of such goods made of steel.				12%
63.	9404.00			(i)	Articles of bedding and similar furnishing of cellular rubber.			55%
				(ii)	Goods other than articles of bedding and similar furnishing of cellular rubber or plastics.			12%
64.	9405.00			Goods other than those made of glass.				12%
65.	9504.00			(i)	Electronic machines for games of skill or chance (including machines used for television games and video games).			25%
				(ii)	Goods other than the following, namely :-			12%
					(a)	Playing cards.
					(b)	Electronic machines for games of skill or chance (including electronic machines used for television games and video games).
66.	9612.00			Ink-pads.				12%
67.	9615.00			All goods.				Nil
Explanation I.		—	In the case of any multi-speed electric motor, covered under S. No. 27 of the Table above, the highest rated output of the motor shall be deemed to be the rates output of the motor.
Explanation II.		—	Electric motors, covered under S. No. 27 of the Table above also includes such motors equipped with gears or gear boxes.
Explanation III.		—	"Electronic machines", covered under S. No. 65 of the Table above, means machines and apparatus containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro circuits or capacitors other than paper capacitors.