Effective rates for specified goods falling under Chapters 84,85 and 90 - 46/94 - Central Excise - Tariff

Effective rates for specified goods falling under Chapters 84,85 and 90 Notification No. 46/94-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 of the description specified in column (3) of the Table hereto annexed and falling under the chapter No., heading No. or sub-heading No., as the case may be, 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) of the said Table subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof. TABLE S. No. Chapter/heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 84 Jet and aero engines Nil If manufactured by the Hindustan Aeronautics Ltd., Bangalore for defence purposes. 2. 84 Internal combustion engines Nil If manufactured by the Hindustan Aeronautics Ltd., Bangalore for supply to the Ministry of Defence for official purposes. 3. 84 or 85 Internal combustion engines designed for use as prime movers for transport vehicles and given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose and electric storage batteries. Nil Provided that, - (i) it is proved to the satisfaction of an officer not below the rank of Assistant Collector of Central Excise that such goods are intended to be used as original equipment parts in the manufacture of vehicles (falling within chapter 87 of the said Schedule) manufactured in a Central Government Ordnance Factory; and (ii) in respect of such use elsewhere than in the factory of production of such goods, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 4. 84.13 Power driven pumps primarily designed for han dling water, namely:- (a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tube-well turbine pumps; (c) Submersible pumps; (d) Axial flow and mixed flow vertical pumps Nil 5. 84.13 or 84.14 Hand pumps Nil 6. 84.13 Parts of hand pumps for handling water Nil 7. 84.14 Bicycle pumps and parts thereof Nil 8. 84.10 or 84.13 Fuelless pump, that is to say, a water pump which works without any fuel and the only energy used is the water flow of a river, a stream, canal or 'nalla' which turns the impeller on the turbine shaft. Nil 9. 8414.10 Gas compressors, other than those used in air-conditioners of capacity of 7.5 tonnes or less. 30% ad valorem 10. 8414.20 All goods. 10% ad valorem 11. 8414.91 Parts and accessories of goods covered by sub-heading No. 8414.10. 30% ad valorem 12. 8415.00 Air-conditioners including room air- conditioners (window type), split unit air-conditioners and package type air-conditioners. 30% ad valorem Provided that - (i) the said goods are required for use in any hospital run by the Central Government, State Government, or local authority; (ii) the said goods are not resold within a period of 5 years from the date of installation; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed. 13. 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 14. 8418.00, 8419.00, 8476.11 or 8476.91 Refrigerators and other refrigerating appliances and machinery. 20% ad valorem 15. 8418.00 Heat Pumps 15% ad valorem 16. 84.19 All goods, other than refrigeration or air- conditioning machinery and parts thereof. 10% ad valorem 17. 8422.10 Dish washing machines 20% ad valorem 18. 8422.90 All goods, other than parts. 10% ad valorem 19. 8422.90 Parts. 20% ad valorem 20. 84.24 Mechanical appliances of a kind used in agriculture or horticulture. Nil 21. 84.28 All goods, other than lifts and escalators. 10% ad valorem 22. 84.32 Agricultural or horticultural machinery for soil preparation or cultivation; lawn or sports ground rollers. Nil 23. 84.33 Harvesting or thrashing machinery, including straw or fodder balers; grass or hay mowers; machinery for cleaning, sorting or grading eggs, fruits or other agricultural produce. Nil 24. 84.36 Other agricultural, horticultural, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. Nil 25. 84.37 Machines for cleaning, sorting or grading seeds, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables. Nil 26. 84 Parts of goods specified at S. Nos. 20 and 22 to 25 above. Nil 27. 84.42 Engraved copper rollers or cylinders for use in the textile industry. Nil 28. 84.42 Printing blocks and printing types. Nil 29. 84.42 Gravure printing cylinders and nickel perforated rotary cylinder screens. Nil Provided that - (i) the said goods are used within the factory of production or in any other factory of the same manufacturer for printing purposes; and (ii)in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 30. 84.42 Lithographic plates Nil If used within the factory of production for printing purposes 31. 84 Printing frames Nil Provided that, - (i) the said goods are intended for use either within the factory of production or in any other factory of the same manufacturer in the printing of textile fabrics; and (ii) in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 32. 84.50 All goods 20% ad valorem 33. 84.69 Braille typewriters Nil 34. 84.70 All goods 20% ad valorem 35. 84.72 All goods 20% ad valorem 36. 84.73 All goods 20% ad valorem 37. 8476.19 All goods 20% ad valorem 38. 8476.99 All goods 20% ad valorem 39. 84.79 Briquetting plant and machinery Nil Provided that the said goods are intended for manufacture of briquettes from agricultural and municipal wastes. 40. 84 The goods,- (a) Jigs and fixtures, (b) moulding boxes for metal foundry, mould bases, moulding patterns, (c) moulds (including ingot moulds and sand moulds) for metal, metal carbides, glass, mineral materials, rubber or plastics. Nil Provided that - (i) the said goods are intended for use either within the factory of production or in any other factory of the same manufacturer; and (ii) in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 41. 84.81 Bicycle valves and components thereof. Nil 42. 85.02 Diesel-generating sets. Nil If assembled at site of installation from duty paid engine and generator. 43. 85.04 All goods. 10% ad valorem 44. 85.05 Cast alloy permanent magnets (the alloy used in the manufacture of which contains amongst others nickel or cobalt or both), manufactured by any meteorological research laboratory of the Ministry of Defence. Nil Provided that - (i) the said goods are intended for purposes of defence or of research and development; and (ii) an officer duly authorised by the Ministry of Defence furnishes a certificate, within 3 months of the close of every year or within such extended period as the Assistant Collector of Central Excise may allow, that such magnets have been used for any of the purposes aforesaid. 45. 85.06 Button cells 15% ad valorem 46. 85.06 Dry cell batteries. 25% ad valorem 47. 85.07 Underwater batteries manufactured for use by the Indian Navy. Nil Provided that - (i) the manufacturer shall inform the Assistant Collector of Central Excise in writing at least forty-eight hours before removal of each such battery from his factory; and (ii) the concerned officer of Indian Navy or the Directorate of Production and Inspection (Naval), not below the rank of Commander, furnishes a certificate before removal that such battery is required for fitment to a submarine vessel including a Torpedo and Chariot of the Indian Navy and shall be so used. Explanation. - The expression "under-water battery" means a lead acid battery consisting of cells connected in series or parallel combination to provide power to submarine vessels including Torpedoes and Chariots. 48. 85.07 Parts of electric accumulators other than containers, covers and plates. 20% ad valorem 49. 85.09, 85.10 or 85.16 All goods. 20% ad valorem 50. 85.33 Goods other than motor strarter. 15% ad valorem 51. 85.35 All goods. 10% ad valorem 52. 85 Computer Numerical Control Systems. 10% ad valorem 53. 85.39 Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb. Nil 54. 8536.90 Starters for fluorescent lighting tubes, 15% ad valorem 55. 85.43 Machinery for the production of a commodity 10% ad valorem 56. 85.44 Electric wires and cables of copper, aluminium or other metals and alloys. 25% ad valorem Provided that it is used as - (i) overhead or underground tele-communication wires and cables; overground (laid on the ground) tele-communication (ii)wires and cables supplied on specific demand for tele- communication purposes, excluding internal housing cables, ancillary for tele-communication purposes. 57. 85.44 Fibre optic cables 20% ad valorem 58. 85.46 Electrical insulators of any material other than of paper and paper-board coated, impregnated or covered with plastics (excluding adhesives) 20% ad valorem