Effective rates of duty for certain goods of Chapters 40, 42, 44, 46, 47 and 48 - 18/95 - Central Excise - Tariff

Effective rates of duty for certain goods of Chapters 40, 42, 44, 46, 47 and 48 Notification No. 18/95-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 exempts goods specified in column (3) of the Table hereto annexed and falling within the Chapter, heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified in the corresponding 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) of the said Table. TABLE S. No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 4001.00 Preserved latex, latex concentrate, smoke-rubber sheets, crepe rubber and crump rubber Nil — 2. 4001.00 Natural rubber latex in the form of liquid, paste or dispersions Nil If no process in or in relation to the manufacture of the said goods is ordinarily carried on with the aid of power. 3. 4005.00 Rubber products in the form of plates, sheets and strips, unhardened and unvulcanised, and whether combined with any textile material or otherwise Nil If no credit of duty paid on the inputs used in the manufacture of the said goods has been availed of under rule 57A of the Central Excise Rules, 1944. 4. 4005.00 Compounded rubber Nil If used in the factory of its production for the manufacture of excisable goods falling within the said Schedule. 5. 4005.00 All goods 20 per cent ad valorem — 6. 4008.11 or 4008.29 Plates, blocks, sheets and strips of micro-cellular or non-cellular rubber (excluding plates, blocks, sheets and strips of latex foam sponge) Nil If used in the manufacture of soles, heels or soles and heels combined, for footwear. 7. 40.10 Flat belts or beltings 20 per cent ad valorem If such flat belts or beltings have a width not exceeding fifteen centimetres. 8. 40.11, 40.12 or 40.13 Tyres, flaps and tubes Nil If, — (i) used in the manufacture of, — (a) power tillers falling under heading No. 84.32 of the said Schedule; or (b) two-wheeled and three-wheeled motor vehicles specially designed for use by handi-capped persons; and (ii) such use is elsewhere than in the factory of production of such tyres, flaps and tubes, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. 9. 40.16 Air bags or bladders Nil If used within the factory of their production in the manufacture of new tyres of a kind used on bicycles and cycle-rickshaws. 10. 4201.10 Vanity bags Nil — 11. 4201.90 All goods, other than the following, namely :- 20 per cent ad valorem — (a) soft luggage (including goods commonly known as sky-bags); (b) travelling bags; and (c) rucksacks 12. 4404.00 Wood veneers for match boxes and match splints Nil — 13. 4404.00 or 4405.00 Wood and articles of wood Nil If, - (i) used within the factory of their production in the manufacture of articles of wood falling under heading No. 44.10 or paper or paperboard (including wastes and scraps thereof) falling within Chapter 47 or 48 of the said Schedule; or (ii) no process in or in relation to the manufacture of the said goods is ordinarily carried on with the aid of power. 14. 44 Resin bonded bamboo mats and resin bonded bamboo mats having veneers in between Nil — 15. 46 All goods Nil — 16. 4701.00 All goods Nil — 17. 48 Maplitho paper and kraft paper Nil If supplied to a braille press against an indent placed by the National Institute for Visually Handi-capped, Dehradun. 18. 48 Paper splints for matches, whether or not waxed Nil — 19. 48 Asphaltic roofing sheets Nil — 20. 48 Paper pulp moulded trays Nil — 21. 48 Cellulose insole board or sheet 10 per cent ad valorem — 22. 4811.30 or 4823.90 All goods, other than the following, namely, - (a) products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or with- out curing agents or cata- lysts), compressed together in one or more operations; or (b) products known commercially as "decorative laminates" 20 per cent ad valorem — 23. 48 Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons) of corrugated paper or paperboard, whether in assembled or unassembled condition Nil — 24. 48 The following goods, namely, -(i) Corrugated paper or paperboard; (ii) Converted types of paper and paperboard Nil If, - (a) intended for the manufacture of cartons, boxes, containers and cases specified in column (3) against S. No. 23 above; and (b) not produced in a factory manufacturing any paper or paperboard from pulp. Explanation I. - For the purposes of this notification, reference to goods in column (3), against S. Nos. 3 and 5 of the Table above, shall not include products which are made wholly or partly of rubber and which are used for resoling, retreading or repairing of tyres, including the products commonly known as tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips. Explanation II. - For the purposes of this notification, the expression, — (i) "flat belts or beltings" shall not include belts or beltings commonly known as `fan belts or beltings' or `V belts or beltings'; (ii) "resin bonded bamboo mats" means mats which are made by compressing two or more plies of only hand woven bamboo mats, with the aid of resins; (iii) "resin bonded bamboo mats having veneers in between" means mats which are made by compressing two or more plies of hand woven bamboo mats having veneers in between, with the aid of resins; (iv) "soft luggage (including goods commonly known as sky-bags)", "travelling bags" or "rucksacks" shall relate only to such goods which are other than those made predominantly of leather, (v) "corrugated paper or paperboard" means, - (a) paper or paperboard which consists of a single corrugated layer or a single corrugated layer combined with flat surface sheets on one side (single faced) or both sides (double faced); or (b) heavier boards which are built up with successive plies of corrugated layers with alternate flat surface sheets.