9911796707
TMI BlogSpecified 68 excisable goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excises Act) as it existed immediately before the commencement of the Central Excise Tariff Act and specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the specified goods), and cleared for home consumption on or after the 1st day of April, 1985 and upto and inclusive of the 31st day of March, 1986, by or on behalf of a manufacturer from one or more factories,— (a) in the case of first clearances for specified goods upto an aggregate value not exceeding rupees seven and a half lakhs, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises Act; (b) in the case of clearances (being clearances of the specified goods of an aggregate value not excee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of one or more manufacturers during the financial year 1985-86 shall not exceed rupees seven and a half lakhs, seven and a half lakhs, ten lakhs and fifteen lakhs respectively in terms of clauses (a), (b), (c) and (d) of this paragraph. 2. Nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods for home consumption,— (i) by or on behalf of a manufacturer, from one or more factories, or (ii) from any factory, by or on behalf of one or more manufacturers, had exceeded rupees seventy-five lakhs in the preceding financial year. 3. Where a manufacturer has not cleared any specified goods in the preceding financial year or has cleared any such goods for the first time on or af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the 11th May, 1984, for any specified goods, if such manufacturer was eligible for exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 83/83-Central Excises, dated the 1st March, 1983, during the year 1984-85 for such specified goods. Explanation I.— The aggregate value of clearances of the specified goods made during any financial year shall be computed separately in respect of each serial number of the said Table and in respect of each such serial number, the aggregate value of all the goods specified in column (3) of the said Table against the said serial number, shall be taken into account. Explanation II.— For the purposes of this notification the expression 'v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, for the goods specified at Sl. No. 52 of the said Table, in computing the value of clearances under this notification, the clearance of excisable goods effected if any, during the financial year 1984-85 by availing the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 182/82-Central Excises, dated the 11th May, 1982, shall be taken into account. Explanation V.— Where any specified goods (hereinafter referred to as inputs) are used for further manufacture of specified goods (hereinafter referred to as finished goods) within the factory of production of inputs and where such inputs and finished goods fall under the same serial number of the said Table, the clearances of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14G Nitric, Hydrochloric and Sulphuric Acids (including fuming acids and anhydrides thereof) all sorts. 14. 14H Gases, including liquefied gases. 15. 15 Soap. 16. 15A(1) Artificial or synthetic resins and plastic materials and other specified materials. 17. 15AA Organic Surface Active Agents (other than soap), surface-active preparations and washing preparations, whether or not containing soap. 18. 15C Starch (including Dextrin and other forms of modified Starch), all sorts. 19. 15D Polishes and creams for footwear, furniture, floors, leather, metals, motor vehicles and glass, sour scouring powders and pastes. 20. 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elsewhere specified. 39. 33E Electricity Supply Meters. 40. 34 Powered cycles, powered cycle rickshaws and trailers. 41. 34A Parts and Accessories of Motor Vehicles and Tractor including Trailers. 42. 34B Works Trucks, mechanically propelled, used for short distance transport or handling of goods. 43. 37B Cinematograph Projectors and parts thereof. 44. 37C Photographic Apparatus and goods. 45. 40 Steel furniture made partly or wholly of steel whether in assembled or un-assembled condition (but excluding slotted angles and channels made of steel). 46. 41 Crown Corks, with or without washers or ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
