Set-off of duty - 82/86 - Central Excise - Tariff

Contents

Set-off of duty

Notification No. 82/86 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/83-Central Excises, dated the 1st March, 1983, namely :-

In the said notification,-

(a) in the opening paragraph -

(i) for the words and figures "Item No. of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words and figures "Chapter, Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted;

(ii) for the words "the said Act", the words and figures "section 3 of the Central Excises and Salt Act, 1944 (1 of 1944)", shall be substituted;

(iii) for the words "Item No. of the said First Schedule", the words "Chapter, Heading No. or Sub-heading No. of the said Schedule" shall be substituted ;

(b) in paragraph 2,-

(i) for the words and figures "Item No. 16 of the said First Schedule", wherever they occur the words and figures "Heading Nos. 40.11, 40.12 or 40.13 of the said Schedule", shall be substituted;

(ii) for the words and figures "Item No. 16A of the said First Schedule", the words and figures "Heading Nos. 40.05 or 40.08 of the said Schedule" shall be substituted;

THE TABLE

Sl. No.	Chapter, Heading No. or sub-heading No.	Description of inputs	Chapter, Heading No. or sub-heading No.	Description of final prouducts
(1)	(2)	(3)	(4)	(5)
1.	40.11 or 40.13	Tyres and Tubes	84 or 87	Fork lift trucks and platform trucks.
2.	8507.00	Electric storage batteries	84 or 87	Fork lift trucks and platform trucks.
3.	76	Aluminium and products thereof	84, 85 or 90	Refrigerating and air-conditioning appliances and machinery, all sorts, and parts thereof.
4.	74	Copper pipes and tubes	84, 85 or 90	Refrigerating and air-conditioning appliances and machinery, all sorts, and parts thereof.
5.	72	Steel sheets and plates	84, 85 or 90	Refrigerating and air-conditioning appliances and machinery, all sorts, and parts thereof.
6.	72	Steel sheets and strips	83.11	Electrical stampings and laminations, all sorts.
7.	83.11	Electrical stampings and laminations, all sorts.	85	Electric motors, all sorts, and parts thereof, including diecast rotors
8.	72	Steel billets, wires and wire rods.	73.06	Wire ropes.
9.	72	Steel sheets and plates	83.03	Safes, strong boxes, strongroom doors and cash and deed boxes and the like.
10.	11.03 or 35.01	Starch	17.02	Glucose and Dextrose.
11.	2713.11	Petroleum Coke	2713.12	Calcined petroleum coke.
12.	74.03	Bare copper wires	74	Strips of copper
13.	76.04	Bare-aluminium wires	76	Aluminium strips
14.	85	Electric motors, stators, rotors and die-cast rotors.	84	Refrigerators, air-conditioners and refrigerating and air-conditioning appliances and machinery.
15.	85	Stators, rotors and die-cast rotors.	8414.10	Compressors.
16.	85	Electric motors, stators, rotors and die-cast rotors.	84.14	Electric fans.
17.	85	Electric motors, stators, rotors and die-cast rotors.	84, 85 or 90	Domestic electrical appliances, not elesewhere specified.
18.	84.14	Electric Fans	84	Refrigerators, air-conditioners or refrigerating or air-conditioning appliances and machinery.
19.	40.02	Synthetic rubber	40.11, 40.12 or 40.13	Tyres, tubes and flaps.
20.	2801	Carbon black	40.11, 40.12 or 40.13	Tyres, tubes and flaps.
21.	3801.30	Rubber processing chemicals	40.11, 40.12 or 40.13	Tyres, tubes and flaps.
22.	85	D.C. micro motors, stators, rotors and diecast rotors.	85.22	Tape deck mechanism.
23.	85	D.C. micro motors, stators, rotors and diecast rotors.	85.19 or 85.20	Tape recorders (including cassette recorders and tape decks) and tape players (including cassette players).
24.	74	Copper and products thereof.	79	(a)	Zinc and products thereof.
			76	(b)	Aluminium and products thereof.
			78	(c)	Lead and products thereof.
25.	79	Zinc and products thereof	76	(a)	Aluminium and products thereof.
25.	79	Zinc and products thereof	78	(b)	Lead and products thereof.
26.	76	Aluminium and products thereof	79	(a)	Zinc and products thereof.
26.	76	Aluminium and products thereof	78.	(b)	Lead and products thereof.
27.	78	Lead and products thereof	79	(a)	Zinc and products thereof.
27.	78	Lead and products thereof	76	(b)	Aluminium and products thereof.
28.	83.11	Electrical stampings and laminations, all sorts.	84	Refrigerators, air-conditioners and refrigerating and air-conditioning appliances and machinery.
29.	83.11	Electrical stampings and laminations, all sorts.	8414.10	Compressors.
30.	83.11	Electrical stampings and laminations, all sorts.	84.14	Electric fans.
31.	83.11	Electrical stampings and laminations, all sorts.	84, 85 or 90	Domestic electrical appliances, not elsewhere specified.
32.	83.11	Electrical stampings and laminations, all sorts.	85.19 or 85.20	Tape recorders (including cassette recorders and tape decks) and tape players (including cassette players)
33.	83.11	Electrical stampings and laminations, all sorts.	85.22	Tape deck mechanism.
34.	40.11, 40.12 or 40.13	Tyres, tubes and flaps	87	Motor vehicles (excluding tractors, agricultural tractors, trailers, two-wheeled motor vehicles, three wheeled motor vehicles and saloon cars).
35.	8507.00	Electric storage batteries	87	Motor vehicles (excluding tractors, agricultural tractors, trailers, two wheeled motor vehicles, three-wheeled motor vehicles and saloon cars).
36.	70.04	Laminated glass and toughened glass	87	Motor vehicles, all sorts, excluding tractors, agricultural tractors and trailers.
37.	2903.10	Phenol	30	Patent or proprietary medicines.