Export - 18/86 - Central Excise - Tariff

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Export

Notification No. 18/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by rule 12 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. 197/62-Central Excises, dated the 17th November, 1962, namely :

In the said notification, for the Table, the following Table shall be substituted, namely :

THE TABLE

Sl. No.

Excisable goods

Destination

Extent of rebate

Condition and limitations

(1)	(2)		(3)	(4)	(5)
1.	All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the goods,		Any country or territory outside India excluding Nepal and Bhutan.	The whole	—
	(a) listed against Sl. Nos 2 to 7 below ; and
	(b) the following namely :—
	(i)	Tea and instant tea falling under Heading Nos. 09.02 and 21.01 respectively of the said Schedule ;
	(ii)	Salt falling under Heading No. 25.01 of the said Schedule ; and
	(iii)	Vegetable non-essential oils falling under Heading No. 15.03 of the said Schedule.
2.	Cigars and cheroots		Any country or territory outside India excluding Nepal and Bhutan.	The whole	—
3.	Cigarettes and smoking mixtures for pipes and cigarettes.		Any country or territory outside India excluding Nepal and Bhutan.	The whole	Provided that the goods are packed in container to which excise labels or banderols have not been affixed.
4.	Matches		Any country or territory outside India excluding Nepal and Bhutan.	The whole	Provided that goods are packed in containers to which excise labels or Central Excise Stamps have not been affixed.
5.	Goods falling under Chapters 72 and 73 of the said Schedule.		Any country or territory outside India excluding Nepal and Bhutan.	The whole	The rebate specified in column (4) shall not apply to any article in respect of which rebate of duty is allowed under the First Schedule to the Customs and Central Excises Duties Export Drawback (General) Rules, 1960.
6.	Package tea, other than instant tea, packed in any kind of container containing—
	(a) not more than 25 grams net of tea.			Forty paise per kilogram.	—
	(b) more than 25 grams but not more than one kilogram net of tea.			One rupee per kilogram.
	Explanation. — 'Package tea' means tea packed in unit pack or containers of a type as are ordinarily put up for the purpose of retail sale abroad under a brand name and have been approved by the Tea Board constituted under section 4 of the Tea Act, 1953 (29 of 1953), only for the said purpose and includes packages known as 'Jota' of two packs packed together in which the net weight of tea contained in the basic pack unit does not exceed one kilogram.
	Note (1). The brand name approved as aforesaid under this item shall be in addition to the requirements, if any, to be complied with by or under the provisions of the Trade and Merchandise Marks Act, 1958 (43 of 1958).
	Note (2). The approval referred to in the Explanation defining the expression "Package tea" shall not be required in respect of tea bags and the expresssion "tea bag" means a pouch, or a folded bag made of porous filter paper or nylon mesh containing not more than 5 grams net of tea per bag for direct infusion alongwith the said porous material.
7.	Cinematograph films exposed		Any country or territory outside India excluding Nepal and Bhutan.	The whole	Provided that such films are unused and are exported direct from the laboratory.