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Exemption to specified goods of various Chapters - 42/94 - Central Excise - TariffExtract Exemption to specified goods of various Chapters Notification No. 42/94-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 the goods of the description specified in column (3) of the Table hereto annexed, and falling under Chapter or heading Nos. or sub-heading Nos. of the Schedule to Central Excise Tariff Act, 1985 (5 of 1986), as are specified in the corresponding entry in column (2) of the said Table from the whole of duty of excise leviable thereon, which is specified in the said Schedule, subject to conditions, if any, specified in the corresponding entry in column (4) of the said Table. TABLE S. No. Chapter or Heading No. or sub-heading No. Description of goods Conditions (1) (2) (3) (4) 1. 7407.21, 74.09 and 74.11 Shells and blanks for pipes and tubes, copper plates, sheets (including circles) and strip; copper pipes and tubes If manufactured in an ordnance factory belonging to the Central Government and used for defence purposes in such factory or in other ordnance factories belonging to the Central Government 2. 7418.10 Table, Kitchen or other household articles and parts thereof Nil 3. 74.09 and 76.06 Blanks and sheets of copper or aluminium If produced by the Government of India Mint and used in the factory of production in the manufacture of Coins. 4. 74 Billets, rods and sheets of oxygen-free copper or beryllium copper. When manufactured by the Defence Metallurgical Research Laboratory, Hyderabad out of copper supplied by the Hindustan Copper Limited. 5. 74, 75, 76 or 81 Cupronickel and Aluminium Magnesium strips If such strips are used in production of coins in Indian Government Mint, and when such use is elsewhere than in the factory of production of such strips, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. 6. 74, 75, 76 or 81 Waste and scrap of cupronickel and aluminium magnesium If such waste and scrap is cleared from Indian Government Mint for conversion into strips on job-work basis. 7. 7408.19, 7408.29, 74.09 and 74.10 Bare copper wire of cross-sectional dimension not exceeding 0.315 mm.; copper strip and foil. If such wires, strips and foils are intended to be used for the manufacture of imitation "Zari".
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