Prescribing effective rates of basic excise duty for goods falling under Chapter 95. This notification also consolidates certain existing exemptions. - 81/90 - Central Excise - Tariff

Prescribing effective rates of basic excise duty for goods falling under Chapter 95. This notification also consolidates certain existing exemptions. Notification No. 81/90-C.E. Dated 20-3-1990 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Sail 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. or heading No. 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. TABLE S. No. Chapter No./ Heading No. Description of goods Rate (1) (2) (3) (4) 1. 95.01 All goods Nil 2. 95.02 All goods Nil 3. 95.03 All goods Nil 4. 95.04 Playing cards Nil 5. 95.04 All goods excluding the following, namely:- 15% ad valorem (i) playing cards (ii) electronic machines for games of skill or chance (including elec tronic machines used for tele vision games and video fames). 6. 95 Sports goods Nil Explanation - "Electronic machines", referred to in Sl. No. 5, means machines and apparatus containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic microcircuits or capacitors other than paper capacitors.