Prescribing effective rates of basic excise duty for goods falling under Chapter 90. This notification also consolidates certain existing exemptions. - 79/90 - Central Excise - Tariff

Prescribing effective rates of basic excise duty for goods falling under Chapter 90. This notification also consolidates certain existing exemptions. Notification No. 79/90-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 exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the 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./Hea ding No. Description of goods Rate (1) (2) (3) (4) 1. 90.01 Spectacle lenses Nil 2. 90.06 All goods excluding the following, namely :- 15% ad valorem (i) photographic cameras; (ii) flash bulbs. 3. 90.06 Photographic cameras 25% ad valorem 4. 90.07 All goods excluding the following, namely:- 15% ad valorem (i) cinematograph projectors; (ii) parts of cinematograph projectors 5. 90.07 Cinematograph projectors designed for projecting cinematograph films of size not exceeding 9.5 millimetres. Nil 6. 90.07 Cinematograph projectors designed for projecting cinematograph films of 16 millimetres width. Nil 7. 90.07 Cinematograph projectors other than those specified at S. Nos. 5 and 6 above. 30% ad valorem 8. 90.07 Parts of cinematograph projectors other than the following, namely :- Nil (i) projector heads; (ii) arc lamps; (iii) sound heads (optical or mag netic). 9. 90.11 All goods. 5% ad valorem 10. 90.12 All goods. 5% ad valorem 11. 90.13 All goods. 5% ad valorem 12. 90.14 All goods. 5% ad valorem 13. 90.16 Precision balances of sensitivity of 5 mg. or better Nil 14. 90.17 Drawing and mathematical instru ments Nil 15. 90.19 Massage apparatus 20% ad valorem 16. 90.19 All goods other than massage apparatus. 15% ad valorem 17. 90.21 Orthopaedic footwear.- (i) in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. 10% ad valorem (ii) others Nil 18. 90.21 Artificial limbs and rehabilitation aids for the handicapped Nil 19. 90.21 Parts and components or artificial limbs and rehabilitation aids for the handicapped, used within the factory of production in the manufacture of artificial limbs and rehabilitation aid for the handicapped. Nil 20. 90 or 85 Parts of hearing aids, used in the factory of production in the manufacture of hearing aids (deaf aids) falling within heading No. 90.21 of the said Schedule. Nil 21. 90.23 All goods. 5% ad valorem 22. 90.27 All goods. 5% ad valorem 23. 90.30 All goods. 5% ad valorem