Prescribing effective rates of excise duty for goods falling under Chapter 25. This notification consolidates certain existing exemptions - 16/90 - Central Excise - Tariff

Prescribing effective rates of excise duty for goods falling under Chapter 25. This notification consolidates certain existing exemptions. Notification No. 16/90-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. or sub 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, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof. TABLE S. No. Heading/sub-heading No. Description of goods Rate of duty Conditions (1) (2) (3) (4) (5) 1. 2502.10 Cement clinkers Nil If,- (a) used in the manu facture of cement, fall ing under sub-heading Nos. 2502.20, 2502.30, 2502.50 and 2502.90 of the said Schedule; and (b) such use is else where than in the fac tory of production of such goods, the proce dure set out in Chapter X of the Central Excise Rules, 1944 is follo wed. 2. 2502.20 Cement Rs. 215 per tonne Nil 3. 2504.21 Marble slabs Rs. 10.50 per sq. metre Nil 4. 2504.31 Marble tiles Rs. 10.50 per sq. metre Nil 5. 2504.31 Marble tiles Nil If such marble tiles are manufactured from marble slabs on which the duly of excise le viable under the Cen tral Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under the Cus toms 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 recognisable as being non-duty paid, shall be deemed to be marble slabs on which duty has already been paid. 6. 2504.21 Marble slabs. Rs. 5.25 per square metre. If,- (a) such marble slabs are manufactured with the aid of conventional gang saws or conver ted conventional gang saws; and (b) a certificate from the Director of Indus tries of the concerned State or the Union ter ritory, as the case may be, that the marble slabs are manufactured with the aid of conven tional gang saws, or converted conven tional gang saws, is produced by the manufacturer: Provided that where a manufacturer clears ir regularly shaped mar ble slabs, he shall have the option, to discha rge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to thirty square metres of marble slabs, the vo lume of the blocks being determined with reference to the maxi mum length, width and height of the block. 7. 25.05 Granite blocks and slabs 10% ad valorem Nil 8. 25.05 Lympo Nil Nil 9. 25.05 Sulphur powder Nil Nil 10. 25.05 Mica Nil Nil 11. 25.05 Mineral substa nces commonly known as "raw feed" or "slurry" Nil If such "raw feed" or "slurry", as the case may be, is used within the factory of pro duction for the manu facture of cement. 12. 25.05 Rock phosphate Nil If used as fertilizer or as input in the manu facture of fertilizers. 13. 25.05 Lime Nil If used within the fac tory of production for the manufacture of cal cium carbonate, ceme nt clinkers, soda ash or sodium bicarbonates. 14. 2504.90 Marble Nil Nil