Amends Notification No. 160/86 so as to prescribe effective rates of basic excise duty on cooking ranges, micro-wave ovens etc. - 72/90 - Central Excise - Tariff

Amends Notification No. 160/86 so as to prescribe effective rates of basic excise duty on cooking ranges, micro-wave ovens etc. Notification No. 72/90-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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 160/86-Central Excises, dated the 1st March, 1986, namely :- In the Table annexed to the said notification, for S. No. 5 and entries relating thereto, the following S. No. and entries shall be substituted, namely :- 1 2 3 4 "5. 85.09, 85.10 or 85.16 (a) Domestic electrical appliances, the following, namely :- Twenty per cent ad valorem (i) Vacuum cleaners; (ii) Floor polishers; (iii) Grinders and mixers; (iv) Juice extractors; (v) Cream whippers and egg beaters; (vi) Geysers and water heaters, all types, but excluding immersion heaters; (vii) Shavers; (viii) Hair dryers, hair curlers, perma nent waving apparatus and cur ling tong heaters; (ix) Steamers coffee makers (inclu ding percolators of the domestic type), cookers, egg boilers; (x) Hot plates, grillers, boiling plates, plate warmers, food warming trays, food warming trollies, hot food cabinets; (xi) Coffee roasting appliances; (xii) Room heaters fitted with air circulation device; (xiii) Ice cream churners; (xiv) Domestic ovens (other than mic rowave oven) of all types; (xv) Rectangular Beverage jug (hot). (b) Cooking ranges Twenty five per cent ad valorem (c) Microwave Ovens Twenty five per cent ad valorem (d) Other domestic electrical appliances Nil (e) Goods other than domestic electrical appliances Twenty per cent ad valorem (f) Parts Twenty per cent ad valorem ".