Steel furniture and polyurethane foam
Notification No. 61/86-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. |
83.02, 83.04, 94.01, 94.02 or 94.03 |
Parts of steel furniture. |
Nil |
If such parts of steel furniture are used in the factory of production for manufacturing or assembling steel furniture falling under the said Heading Nos. |
|
2. |
94.01, 94.02 or 94.03 |
Steel seats and chairs 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. |
Nil |
If designed for use in automobiles, railway carriages and aircrafts. |
|
3. |
94.02 or 94.03 |
Steel furniture 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, namely :- |
|
Nil |
|
|
|
(i) |
Wheel-chair for the sick or invalid. |
|
|
|
|
|
(ii) |
Medical table. |
|
|
|
|
|
(iii) |
Operation table. |
|
|
|
|
|
(iv) |
Orthopaedic table. |
|
|
|
|
|
(v) |
Plaster table. |
|
|
|
|
|
(vi) |
Obstetric or labour table. |
|
|
|
|
|
(vii) |
Post-mortem table. |
|
|
|
|
|
(viii) |
Special hospital bed. |
|
|
|
|
|
(ix) |
Maternity cot with or without crib. |
|
|
|
|
|
(x) |
Crib. |
|
|
|
|
|
(xi) |
Obstetric bed. |
|
|
|
|
|
(xii) |
Oxygen cylinder stand. |
|
|
|
|
|
(xiii) |
Medicine stand. |
|
|
|
|
|
(xiv) |
Crib stand. |
|
|
|
|
|
(xv) |
Saline stand. |
|
|
|
|
|
(xvi) |
Surgical instrument cabinet. |
|
|
|
|
|
(xvii) |
Patient trolley. |
|
|
|
|
|
(xviii) |
Stretcher trolley. |
|
|
|
|
|
(xix) |
Anaesthetic trolley. |
|
|
|
|
|
(xx) |
Incubator trolley. |
|
|
|
|
|
(xxi) |
Hydraulically operated dental chair and operation table. |
|
|
|
4. |
39.23, 94.01 or 94.04 |
All articles of polyurethane foam. |
Nil |
If manufactured from wastes or scraps of polyurethane foam or from wastes or scrap of articles of polyurethane foam. |
2. This notification shall come into force on the 28th day of February, 1986.
9911796707
