Machinery, appliances and implements
Notification No. 64/86-C.E.
Dated 10-2-l986
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. |
84.43 or 84.48 |
Engraved copper rollers or cylinders for use in textile industry. |
Nil |
|
|
2. |
82 |
Agricultural implements and parts thereof. |
Nil |
|
|
3. |
84.13 or 84.14 |
Hand pumps |
Nil |
|
|
4. |
84.32 |
Agricultural discs. |
Nil |
|
|
5. |
84.32 |
Power tillers |
Nil |
|
|
6. |
84 |
Poultry equipment, namely, incubators, poultry feed mixers and poultry feed grinders. |
Nil |
|
|
7. |
84.42 |
Printing blocks and printing types. |
Nil |
|
|
8. |
84.10 or 84.13 |
Fuelless pump, that is to say a water pump which works without any fuel and the only energy used is the water flow of a river, a stream, canal or 'nalla' which turns the impellers on the turbine shaft. |
Nil |
|
|
9. |
84.13 |
Power driven pumps. |
Five per cent ad valorem. |
|
|
10. |
84 |
Jet and aero engines. |
Nil |
If produced by the Hindustan Aeronautics Ltd., Bangalore for defence purposes. |
|
11. |
84 |
Internal combustion engines |
Nil |
If manufactured by Hindustan Aeronautics Ltd., for supply to the Ministry of Defence for official purposes. |
|
12. |
84.69 |
Braille typewriters. |
Nil |
|
|
13. |
84.70 |
Electronic calculators. |
Fifteen per cent ad valorem |
|
|
14. |
84.71 |
Computers (including Central processing units and peripheral devices), all sorts. |
Nil |
|
|
15. |
84 |
Parts of weigh-bridges. |
Nil |
If such parts are used in the factory of production as component parts in the manufacture of weighbridges. |
2. This notification shall come into force on the 28th day of February, 1986.
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