Amendments to Notifications No. 75/84-C.E., No. 356/86-C.E. & No. 7/92-C.E. - 04/94 - Central Excise - Tariff

Amendments to Notifications No. 75/84-C.E., No. 356/86-C.E. No. 7/92-C.E. Notification No. 4/94-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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table : TABLE S. No. Notification No. and date Amendment (1) (2) (3) 1. No. 75/84-Cen tral Excises, dated the 1st March, 1984. "In the Table annexed to the said notification, - (i) All S. Nos. and the entries relating thereto (except S. Nos. 2, 5, 23, 25, 26, 27, 47, 49, 54, 56 and 57 and the entries relating thereto) shall be omitted; (ii) S. Nos. 2, 5, 23, 25, 26, 27, 47, 49, 54, 56 and 57 shall be renumbered as S. Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 respectively. (iii) After S. No. 11 so renumbered, following S. Nos. and entries shall be added, namely :- (1) (2) (3) (4) "12. All goods falling under heading Nos. 27.01 and 27.04 Nil Nil 13. Natural gasoline liquid 10% ad valorem Nil 14. All gases falling under Chapter 27 Nil Produced in a factory and allowed to escape in the atmosphere by flare system or otherwise.". 2. No. 356/86-Central Excises, dated the 17th June, 1986. In the Table annexed to the said notification, against S. No. (1), in column (3), for the entry, the entry "Rs. 50 per kg." shall be substituted. 3. No. 7/92-Central Excises, dated the 1st March, 1992. In the said notification, for the Table, the following Table shall be substituted, namely:- "TABLE S. No Heading No./sub-heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 1. 2502.21 All goods 30% ad valorem Nil 2. 2502.29 All goods Rs. 330 per tonne. Nil 3. 2504.21 Marble slab Rs. 20 per sq. metre. Provided that where a manu facturer clears irregularly shaped marbles, he shall have the op tion, to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 sq. metres of marble slab, the volume of the blocks being determined with reference to the maxi-mum length, width and height of the block. 4. 2504.31 Marble tiles Nil If such marble tiles are manufactured from marble slabs on which the duty of excise leviable under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. Explanation — For the purpose of this exemption, all stocks of marble slabs in the country except such stocks as are clearly re-cognisable as being non-duty paid, shall be deemed to be marble slabs on which duty has already been paid. 5. 2504.90 Marble Nil Nil 6. 25.05 All goods Nil."