Exemption to specified wood and articles of wood - 48/87 - Central Excise - Tariff

Exemption to specified wood and articles of wood Notification No. 48/87-C.E. Dated 1-3-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed, and falling under sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are 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. THE TABLE S. No. Sub-hea ding No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 01. 4401.00 Wood wool, wood flour Nil - 02. 4402.00 Railway or tramway sleepers, whether impregnated or not Nil - 03. 4403.00 Wood, sawn or chipped leng thwise, sliced or peeled, whe ther or not planed, sanded or finger jointed of a thickness exceeding 6mm Nil - 04. 4404.00 Wood venners for match boxes and match splints Nil - 05. 4404.00 or 4405.00 Wood and articles of wood Nil If the said goods are used within the fac tory of production in the manufacture of articles of wood fal ling under heading Nos. 44.06, 44.07, 44.08, 44.09 or 44.10 of the said Schedule 06. 4404.00 or 4405.00 Wood and articles of wood Nil If no process in or in relation to the manu facture of the said goods is ordinarily carried on with the aid of power. 07. 4404.00 or 4405.00 Wood and articles of wood Nil If the said goods are used within the factory of production in the manufacture of paper or paperboard (including wastes and scraps thereof) falling within Chapter 47 or 48. 08. 4406.90 Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances 20 per cent ad valorem 09. 4407.90 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances 20 per cent ad valorem 10. 4408.20 Plywood for tea-chests when cut to size in panels or shooks and packed in sets 10 per cent ad valorem If such plywood for tea-chest conforms to the relevant I.S. Stan dard of the Indian Standards Institution or is supplied by the manufacturer thereof directly to a tea fac tory. 11. 4408.20 Plywood for tea-chests when cut to size in panels or shooks and packed in sets 20 per cent ad valorem 12. 4410.90 Articles of wood Nil