Set-off of duty on specified goods of Chapters 22,39,54,69 and 91 - 221/86 - Central Excise - Tariff

Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.

Set-off of duty on specified goods of Chapters 22,39,54,69 and 91 if manufactured from specified duty paid inputs

Notification No. 221/86-C.E., dated 2-4-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed (such goods being hereinafter referred to as "inputs") and falling under Chapter, Heading or sub-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 the whole of the duty of excise leviable thereon which is specified in the said Schedule if such inputs are used in the factory of their production for manufacture of goods of the description specified in the corresponding entry in column (5) of the said Table (such goods being hereinafter referred to as "final products") and falling under Chapter, Heading or sub-heading Nos. of the said Schedule as is specified in the corresponding entry in column (4) of the said Table.

THE TABLE

Sl.No.	Chapter, Heading or sub-heading No.	Description of inputs	Chapter, Heading or sub-heading No.	Description of final product
(1)	(2)	(3)	(4)	(5)
1[1.	3920, 3921 (except 392111 00, 3921 12 00, 3921 13 10, 3921 13 90, 3921 14 00, 3921 19 00 and 3921 90 10)	Strips of plastics	54049020	Strips and the like of synthetic textile material]
1 [3.	3920, 3921 (except 3921 11 00, 3921 12 00, 3921 13 10, 3921 13 90, 3921 14 00, 3921 19 00 and 3921 90 10)	Films of plastics	3920 or 5404 90 20	Strips and the like of plastics and the like of synthetic textile material]
7.	91	Parts and components of one-day alarm timepieces	1 [9103 or 9105]	One-day alarm time- pieces.
1 [9.	330210	Flavouring essences and concentrates	2202 10 10	Aerated waters.]
1 [10.	68	Plaster of Paris moulds, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of their materials have been used	69	Ceramic products.]
11.	69	Refractory containers (Sugar)	69	Ceramic products.

 

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Note :

As last amended by Notifications No. 267/86-C.E., dated 24-4-1986; No. 324/86-C.E., dated 27-5-1986; No. 334/86-C.E., dated 11-6-1986; No. 89/87-C.E., dated 1-3-1987; No. 168/87-C.E., dated 12-6-1987; No. 106/88-C.E., dated 1-3-1988; No. 89/89-C.E., dated 1-3-1989 and

1. Has been substituted vide Notification No. 19/2006 dated 1/3/2006