TMI BlogEffective rate of duty for goods of Chapters 84 and 85X X X X Extracts X X X X X X X X Extracts X X X X ..... orresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, 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. TABLE S.No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 84.13 Power driven pumps primarily designed for handling water, namely :- Nil - (a) Centrifugal pumps (horizontal or vertical pu-mps) : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in Chapter X of the Central Excise Rules, 1944, is followed. 10. 8415.00 Split air-conditioners intended for use in passenger transport motor-vehicles of gross vehicle weight, as defined in the Motor Vehicles Act, 1988, exceeding 5000 Kgs. 30% ad valorem - 11. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 Parts and accessories of refrigerating and air-conditioning appliances and machinery, all sorts, other than the parts and accessories of car air-conditioner including car air-conditioner kit. 30% ad valorem - 12. 84.18, 84.19, 8476.11 or 8476.91 Refrigerators and other refrigerating appliances and machinery 20% ad valorem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er factory of the same manufacturer for printing purposes; and in respect of use in the said other factory, the (ii) procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 29. 84.42 Lithographic plates Nil If used within the factory of production for printing purposes. 30. 84.69 Braille typewriters Nil - 31. 84.79 Briquetting plant and machinery Nil Provided that the said goods are intended for manufa-cture of briquettes from agricultural and municipal wastes. 32. 84 The goods, (a) Jigs and fixtures, metal foundry, mould bases, moulding (b) moulding boxes for patterns, (c) moulds (including in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9032.91 Parts of refrigerating appliances and machinery and compressors 15% ad valorem Provided that ,- (i) the Collector of Central Excise is satisfied that the goods are required for use in manu-facture of refrige- rated vans, inclu- ding wagons, for transport of peri- shables, food or dairy products; and (ii) procedure spe-cified in Chapter X of the Central Excise Rules, 1944, is followed. 43. 85.36 Switches, plugs, sockets, fuses, lamp holders and ceiling roses Nil Provided that, - (i) the said goods are manufactured by using fully hand operated presses for moulding operations; (ii) no power is used for any operation after moulding in relation to the said goods except for their buffing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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