Amending certain notifications so as to, inter-alia, - (i) prescribe effective duty for chassis of specified motor vehicles, and to prescribe effective duty for bus body building and to fully exempt from excise duty on truck body building (with certain exceptions); - 89/90 - Central Excise - Tariff

Amending certain notifications so as to, inter-alia, - (i) prescribe effective duty for chassis of specified motor vehicles, and to prescribe effective duty for bus body building and to fully exempt from excise duty on truck body building (with certain exceptions); (ii) continue the concessional rate of duty for LCVs upto 31-3-1991; (iii) increase the value limit for soap to Rs. 35,000 per tonne so as to attract the concessional rate of 15%; (iv) exempt feature films from excise duty; (v) prescribe effective rate of basic excise duty of 15% for water based paints and insulating varnishes and 30% for plastic/oil based paints. Notification No. 89/90-C.E. Dated 20-3-1990 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. THE TABLE Sl. No. Notification No. and date Amendment (1) (2) (3) 1. 162/86-Central Excises, dated the 1st March, 1986. In the Table to the said notification,- (i) in S. No. 12, against items (i) and (ii), in column (4), for the words "Twenty percent, ad valorem ", the words and figures "twenty percent ad valorem plus Rs. 4,500 per motor vehicle" shall be substituted; (ii) for S. No. 17 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely,- (1) (2) (3) (4) (5) "17 87.02 (i) Public transport type pas senger motor vehicle; Rs. 8,400 per motor vehicle If no credit of the duty paid - (i) on the chassis used in the manu facture of such motor vehicles, and (ii) on the other inputs received by a manufac turer on or after the 24th day of April, 1986, has been taken under rule 56A or rule 57A of the said rules; (ii) Public transport type pas senger motor vehicle; Rs. 4,000 per motor vehicle (a) If no credit of the duty paid - (i) on the chassis used in the ma nufacture of such motor vehicles, and (ii) on the other inputs received by a manufac turer on or after the 24th day of April, 1986, has been taken under rule 56A of rule 57A of the said rules; (b) if manufactured out of chassis on which the duty of excise leviable un der the said Sche dule or the addi tional duty of cus toms leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid at the rate of 20% ad valorem plus Rs. 4,500 per chassis. 18. 87.04 (i) Motor ve hicles for the trans port of go ods other than those specially designed for the tra nsport of liquids and liquefied gases Rs. 4,200 per motor vehicle If no credit of the duty paid - (i) on the chassis used in the manu facture of such motor vehicles, and (ii) on the other inputs received by a manufactu rer on or after the 24th day of April, 1986, has been taken under rule 56A or rule 57A of the said rules; (ii) Motor ve hicles for the trans port of goods oth er than tho se specially designed for the tra nsport of liquids and liquified gases Nil (a) If no credit of the duty paid - (i) on the chassis used in the ma- nufacture of such motor vehicles, and (ii) on the other inputs received by a manufac- turer on or after the 24th day of April, 1986, has been taken under rule 56A or rule 57A of the said rules; and (b) if manufactured out of chassis on which the duty of excise leviable un der the said Sche dule or the addi tional duty of cus toms leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid at the rate of 20% ad valorem plus Rs. 4,500 per chassis." 2. 241/86-Central Excises, dated the 3rd April, 1986. In the said notification, in the opening paragraph, for the word and figures "or 87.04", the figures and words ", 87.04 or 87.16" shall be substituted. 3. 462/86-Central Excises, dated the 9th Dece mber, 1986. In the said notification, in paragraph 2, for the figures, letters and words "31st day of March, 1990", the figures, letters and words "31st day of March, 1991" shall be substituted. 4. 39/87-Central Excises, dated the 1st March, 1987. In the Table to the said notification, against S. No. 2, in column (2) for the figures "30,000", the figures "35,000" shall be substituted. 5. 42/87-Central Excises, dated the 1st March, 1987. In the Table to the said notification,- (i) for S. Nos. 01 and 02 and the entries relating thereto, the following S. No. and entries shall be substituted, namely, - S. No. Description Rate of du ty for films made who lly in black and white Rate of duty for films ma de wholly or partly in colour (1) (2) (3) (4) 01. Feature Film, not excee ding 4000 metres in length - (a) cleared for home con sumption before the date of first release of the film for public exhibition in India or within twelve months from such date, or both NIL NIL (b) cleared for home con sumption after twelve months from the date of first release of the film for public exhibition in India. NIL NIL 02. Dubbed Feature Films, not exceeding 4000 metres in length - (a) cleared for home con sumption before the date of first release of the film for public exhibition in India or within twelve months from such date, or both NIL NIL (b) cleared for home con sumption after twelve months from the date of first release of the film for public exhibition in India. NIL NIL (ii) Paragraph 2 and clauses (a) and (b) of paragraph 3 shall be omitted. 6. 52/88-Central Excise, dated the 1st March, 1988. In the said notification, for the Table, the following Table shall be substituted, namely:- TABLE S. No. Sub-heading No. Rate (1) (2) (3) 1. 3208.10 30% ad valorem . 2. 3208.20 30% ad valorem . 3. 3208.30 30% ad valorem . 4. 3208.40 15% ad valorem . 5. 3208.90 30% ad valorem . 6. 3209.10 30% ad valorem . 7. 3209.20 30% ad valorem . 8. 3209.90 30% ad valorem . 9. 3210.10 15% ad valorem . 10. 3210.20 15% ad valorem . 11. 3210.90 15% ad valorem .