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Effective rates of duty on certain goods falling within Chapter 44 - 19/94 - Central Excise - TariffExtract Effective rates of duty on certain goods falling within Chapter 44 Notification No. 19/94-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 within the Chapter, heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified 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 Sl. No. Chapter/Heading No./sub-heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 1. 4404.00 Wood veneers for match boxes and match splints Nil - 2. 4404.00 or 4405.00 Wood and articles of wood Nil (i) If the said goods are used within the factory of production in the manufacture of articles of wood falling under heading Nos. 44.06, 44.07, 44.08, 44.09 or 44.10 of the said Schedule; or (ii) if the said goods are used within the factory of production in the manufacture of paper or paperboard (including wastes and scraps thereof) falling within Chapter 47 or 48 of the said Schedule; or (iii) if no process in or in relation to the manufacture of the said goods is ordinarily carried on with the aid of power. 3. 44.06 and 44.07 All goods 10% ad valorem - 4. 4410.10 Doors other than flush doors Nil - 5. 44 Resin bonded bamboo mats and resin bonded bamboo mats having veneers in between Nil - Explanation . - For the purposes of this notification, the expression, - (i) "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; (ii) "resin bonded bamboo mats having veneers in between" meansmats which are made by compressing two or more plies of hand woven bamboo mats having veneers in between, with the aid of resins.
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