Batteries, sound equipments, wireless receiving sets, televisions sets and games - 68/86 - Central Excise - Tariff

Contents

Batteries, sound equipments, wireless receiving sets, televisions sets and games

Notification No. 68/86-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.	85.07	Parts of storage batteries, namely, containers, covers and plates.		Nil	If used in the factory of production in the manufacture of electric storage batteries falling under Heading No. 85.07.
2.	85.07	Electric storage batteries		Nil	If -
					(i)	the Collector of Central Excise is satisfied that the aforesaid storage batteries are intended to be used as original equipment parts by the manufacturers of agricultural tractors; and
					(ii)	the procedure set out in Chapter X of the said rules is followed in respect of such electric storage batteries.
					Explanation :-The expression "agricultural tractor" means
					(a)	a tractor of Power take-off Horse Power 50 and below;
					(b)	a tractor of Power take-off Horse Power exceeding 50, if an officer not below the rank of Assistant Collector of Central Excise is satisfied that such tractor is used solely for agricultural purposes.
3.	85.07	Underwater batteries manufactured for use by the Indian Navy.		Nil	(i)	The manufacturer shall inform the Assistant Collector of Central Excise in writing at least forty-eight hours before removal of each such battery from his factory; and
					(ii)	the concerned officer of the Indian Navy or the Directorate of Production and Inspection (Naval), not below the rank of a Commander, furnishes a certificate before removal that such battery is required for fitment to a submarine vessels including a Torpedo and Chariot of the Indian Navy and shall be so used.
					Explanation :-The expression "underwater battery" means a lead acid battery consisting of cells connected in series or parallel combination to provide power to submarine vessels including Torpedoes and Chariots.
4.	85.07	Electric storage batteries.		Nil	If -
					(i)	it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the aforesaid storage batteries are intended to be used as original equipment parts by the manufactures of the following types of motor vehicles, namely:
					(a)	two-wheeled vehicles;
					(b)	three-wheeled vehicles;
					(c)	saloon cars,
					falling under Chapter 87 of the said Schedule; and
					(ii)	in relation to any concession in respect of such storage batteries, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
5.	85.07	Parts of electric batteries of the type known commercially as Stationary Batteries, namely, containers, covers and plates.		Nil	If used in the manufacture of such stationary batteries :
					Provided that where such use is elsewhere than in the factory of production of such parts of Stationary Batteries, or for the assembly of Stationary Batteries at site, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
6.	85.07	Electric batteries of the type known commercially as stationary Batteries.		Nil	—
7.	85.19	Mechanically driven gramophones.		Nil	—
8.	85.19, 85.20 or 85.27	Tape recorders (including cassette recorders and tape decks), tape players (including cassette players) and combination sets of any of the aforesaid articles and transistor sets.		Fifteen per cent ad valorem	—
9.	85.22	Parts and accessories of gramophones, record players, record playing decks or record changer decks.		Nil	—
10.	85.24	All gramophone records, other than those commonly known as "L.P." or long playing records or "E.P." or extended playing records.		Nil	—
11.	85.24	(a)	Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools or in reels or in any other form or packing.	Nil	Provided that such articles -
					(i)	are made from unrecorded articles falling under Heading No. 85.23; and
					(ii)	are not intended for sale or promotion of sale.
		(b)	Television image and sound recorded media such as video tapes and video discs.
12.	85.24	Sounded recorded, cassette tapes.		Nil	—
13.	85.23 or 85.24	Matrices for records, impressed.		Nil	If -
					(a)	such matrices for records, impressed, are used in the factory of production itself in the manufacture of gramophone records; and
					(b)	such matrices for records, impressed, which are produced in one factory and used in any other factory belonging to the same manufacturer in the manufacture of gramophone records, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
14.	85.27	Wireless receiving sets (other than broadcast television receiver sets).		Nil	If manufactured by the Central Government or a State Government and intended to be used through Central Government or State Government agencies for the benefit of the public.
15.	85.27 or 85.28	Wireless receiving sets.		Nil	If assembled at home as a hobby from ready-made kits by individuals for their personal use.
16.	85.28	Broadcast television receiver sets (monochrome) of screen size not exceeding 36 centimetres.		Nil	—
17.	85.28	Broadcast television receiver sets (monochrome) of screen size exceeding 36 centimetres.		Rupees 300 per set.	—
18.	85.28	Broadcast television receiver sets (other than monochrome sets) of screen size not exceeding 36 centimetres.		Rupees 600 per set.	—
19.	85.28	Broadcast television receiver sets (other than monochrome sets) of screen size exceeding 36 centimetres.		Rupees 900 per set.	—
20.	85.28	Combination of broadcast television receiver sets and radios (including transistor sets).		Thirty per cent ad valorem	—
21.	85.36	Switches, plugs and sockets.		Nil	If manufactured with the aid of hand-operated machines.
					Explanation :- The expression "hand-operated machines" means those machines in which no power is used in the process of such manufacture and includes those machines where power is used only for heating the moulding powder.
22.	85.40 or 85.41	Parts of wireless receiving sets (including parts of transistor sets and radiograms), nam-ely electronic valves and tubes, transistors and semi-conductor diodes.		Nil	—
23.	85 or 95	Electronic machines used for television games and video games.		Twenty-five per cent ad valorem	—