Effective rates of excise duty on certain specified goods falling within Chapters 4 to 22 - 02/94 - Central Excise - Tariff

Effective rates of excise duty on certain specified goods falling within Chapters 4 to 22 Notification No. 2/94-C.E. Dated 1-3-1994 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 under the Chapter 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 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) thereof. TABLE S. No Chapter No. or sub-heading Description of goods Rate (1) (2) (3) (4) 1. 0401.13 All goods Nil 2. 0401.14 All goods 10% ad valorem 3. 0402.10, 0403.10 All goods Nil 4. 0701.10 All goods Nil 5. 0801.10 All goods Nil 6. 9, 11, 13, 14 All goods Nil 7. 1501.00 Mutton tallow Nil 8. 1503.10 Fixed vegetable oils Nil 9. 1504.00 Hardened technical oil (inedible grade) Nil 10. 1504.00 Goods other than those specified against S. No. 9 Rs. 1500 per tonne 11. 1505.00 Industrial monocarboxylic fatty acids acid oil Nil 12. 1507.00 Soap stocks Nil 13. 1508.90 Vegetable fats and oils, boiled, oxidised dehydrated, sulphurised, blown, polymerised by heat in vacuum or inert gas or otherwise chemically modified Nil 14. 1508.90 Goods other than those specified at S. No. 13 above Rs. 1500 per tonne. 15. 1601.19 All goods Nil 16. 1701.31 All goods Rs. 17 per quintal 17. 1701.39 All goods Rs. 34 per quintal 18. 1901.90 All goods other than (i) malt extract, or (ii) food preparations containing malt or malt extract or cocoa powder in any proportion Nil 19. 1902.10 Seviyan (Vermicelli) Nil 20. 1903.10 Sago Nil 21. 2001.10 All goods Nil 22. 2101.20, 2101.30, 2103.11, 2103.19, 2104.10 All goods Nil 23. 2105.00 Ice-cream manufactured in hotels and restaurants and sold in retail in the same premises where such ice-cream is manufactured Nil 24. 2105.00 All goods other than those specified at S. No. 23 above 10% ad valorem 25. 2107.91 (i) Soya textured protein, Soya yoghurt, Soya tofu, soya based food preparations for infant use, soya milk powder, soya noodles, soya macaroni and soya tempeh, whether or not containing other food ingredients but not containing cocoa; (ii) Powders of fruits and vegetables; (iii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulabjamun-mix, or namkeens, such as bhujyia, chabena Nil 26. 2107.91 All goods other than (i) preparations for lemonades or other beverages including those intended to be used for making aerated water; and (ii) goods specified at Sl. No. 25 above 20% ad valorem 27. 2107.99 All goods Nil 28. 2201.90 Ice Nil 29. 2202.90 Soya milk including sweetened or flavored Soya milk Nil 30. 2202.90 Fruit pulp based drinks Nil 31. 2202.90 All goods, other than those specified at S. Nos. 29 and 30 above 10% ad valorem 32. 2204.00 All goods, other than Ethyl alcohol of any strength, denatured Nil Explanation — For the purpose of this notification, "Ice-cream" means those preparations which are commonly known as ice-cream or kulfi and in the preparation of which milk, cream or any other product of milk is used.