Home Notifications 1995 Central Excise Central Excise - 1995 Central Excise - Tariff Miscellaneous Exemptions This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Capital goods - Notification No. 214/86-C.E. - Amendments - 68/95 - Central Excise - TariffExtract Capital goods - Notification No. 214/86-C.E. - Amendments Notification No. 68/95-C.E. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 214/86-Central Excises, dated the 25th March, 1986, shall be further amended in the following manner, namely :- In the said notification, - (i) for Explanation II, the following explanation shall be substituted, namely, - "Explanation II. - For the purposes of this notification, the expression, "said goods" does not include - (i) packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products; (ii) packaging materials or containers the cost of which is not included in the assessable value of the final products under section 4 of the Central Excises and Salt Act, 1944, (1 of 1944)."; (ii) for the Table annexed to the said notification, the following Table shall be substituted, namely, - "TABLE S.No. Description of inputs Description of final products (1) (2) (3) 1. All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely, - (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act; (iii) goods classifiable under sub-heading Nos. 2710.11, 2710.12, 2710.13 or 2710.19 (except Natural gasoline liquid) of the Scheduled to the said Act; All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely, - (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act; (iii) woven fabrics classifiable under Chapter 52 or Chapter 54 or Chapter 55 of the Schedule to the said Act". (iv) high speed diesel oil classifiable under heading No. 27.10 of the Schedule to the said Act.
|