Pen, pencils and ball points - 74/86 - Central Excise - Tariff

Pen, pencils and ball points

Notification No. 74/86-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 excisable goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter or 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 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, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

THE TABLE

Sl. No.	Chapter or Heading No.	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	96.08	Ballpoint pens and parts thereof.	Nil	—
2.	96.08	Refills for ball point pens.	Nil	—
3.	96.08 or 96.09	Pencils	Nil	—
4.	96.09	Slate pencils	Nil	—
5.	96.08	Pens	Nil	—

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