Changes in General Exemption - 017/98 - Central Excise - Tariff

Changes in General Exemption Notification No.17/1998-CE, dated 18th July, 1998 In exercise of the powers conferred by sub - section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 05/98 - Central Excise, Dated the 2nd June, 1998, namely:- In the said notification,- (a) in the Table,- (i) after serial No. 2A and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "2B. 0902.10 Tea put up in unit containers of content not exceeding 100 grams per unit container Nil -- 2C. 0903.10 All goods Nil -- 2D. 0401.13 All goods Nil -- 2E. 0402.11 All goods Nil -- 2F. 0403.11 All goods Nil -- 2G. 0404.11 All goods Nil --"., (ii) for serial No. 5 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "5. 2108.99 Sweetmeats (known as 'misthans' or 'mithai' or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad. Nil --"., (iii) serial No. 6 and the entries relating thereto shall be omitted; (iv) after serial No. 9 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "9A. 2504.21 or 2504.31 Marble slabs and tiles of value not exceeding Rs. 400 per square metre. Rs. 30 per square metre --"., Explanation,- For the purpose of this entry,"value" shall mean the whole sale price exclusive of all taxes and levies as indicated in the invoice. (v) after serial No. 51 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "51A. 3215.10 Writing ink Nil --"., (vi) after serial No. 53 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "53A. 3604.10 Fireworks 13% --"., (vii) against serial No. 54, in column (4),- (a) for the entry"Rs.0.90 per hundred boxes / packs", the entry "Rs. 1.00 per hundred boxes" shall be substituted; (b) for the entry "Rs. 1.10 per hundred boxes", the entry "Rs. 1.25 per hundred boxes" shall be substituted; (c) for the entry "Rs. 6.60 per hundred boxes", the entry "Rs. 7.50 per hundred boxes" shall be substituted; (viii) against serial No. 78, for the entry in column (4) against item (a) in column (3), the entry "Nil" shall be substituted; (ix) against serial No. 93, in the entry column (3), for the letters, figure and words "Rs. 100 per Square metre", the letters, figures and words "Rs.150 per square metre" shall be substituted; (x) for serial No. 101 and the entries relating thereto, the following shall be substiuted namely:- (1) (2) (3) (4) (5) "101. 5207.10, 5208.10, 5209.10, 5406.10, 5407.10, 5511.10, 5512.10, 5513.10 or 5514.10 Woven fabrics (other than 100% cotton fabrics) not subjected to any process when manufactured by a factory belonging to a multi - locational composite mill. 12% 19"., Explanation.- Multi - locational composite mills means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving ro knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. (xi) against serial No. 150, in the entry in column (3), for the words "one hundred rupees per square metre", the words "one hundred and fifty rupees per square metre" shall be substituted; (xii) against serial No. 178, in the entry in column (3), for the letters, figures and words "Rs. 100 per square metre", the letters, figures and words "Rs. 150 per square metre" shall be substituted; (xiii) after serial No. 184 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) "184A. 6807.20 All goods Nil --"., (xiv) after serial No. 188 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "188A. 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles 25% 56 Explanation.- For the purpose of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles. 188B. 6906.90, 69.07, 69.09, 69.10 or 69.11 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. 15% 56"., Explanation,- For the purpose of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. (xv) after serial No. 190 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) "190A. 70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. 18% 56"., Explanation,- For the purpose of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. (xvi) after serial No. 191 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "191A 70.15 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. 8% 56"., Explanation,- For the purpose of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting or the said goods. (xvii) after serial No. 223 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "223A. 8452.19 Sewing machines, other than those with in - built motors Nil --"., (xviii) after serial No. 252 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "252A. 9001.10 All goods Nil --"., 252B. 9003.11 or 9003.19 Frames and mountings for spectacles, goggles or the like of value below Rs. 500 per piece Nil --"., (xix) after serial No. 256 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) "256A. 9402.10 All goods 8% --"., (xx) for serial No. 257 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "257. 94.04 Rubberised Coir mattresses Nil -- 257A. 94.06 All goods Nil --"., (b) in the Annexure, after condition No. 55, the following shall be inserted, namely:- "56 If, no credit or duty paid, has been taken under rule 57A or rule 57B or rule 57Q of the Central Excise Rules, 1944."