9911796707
TMI BlogEffective rates for specified goods falling under Chapters 84,85 and 90X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Chapter/heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 84 Jet and aero engines Nil If manufactured by the Hindustan Aeronautics Ltd., Bangalore for defence purposes. 2. 84 Internal combustion engines Nil If manufactured by the Hindustan Aeronautics Ltd., Bangalore for supply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners of capacity of 7.5 tonnes or less. 30% ad valorem 10. 8414.20 All goods. 10% ad valorem 11. 8414.91 Parts and accessories of goods covered by sub-heading No. 8414.10. 30% ad valorem 12. 8415.00 Air-conditioners including room air- conditioners (window type), split unit air-conditioners and package type air-conditioners. 30% ad valorem Provided that - (i) the said goods are required for use in any hospital run by the Central Government, State Government, or local authority; (ii) the said goods are not resold within a period of 5 years from the date of installation; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed. 13. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of cereals or dried leguminous vegetables. Nil 26. 84 Parts of goods specified at S. Nos. 20 and 22 to 25 above. Nil 27. 84.42 Engraved copper rollers or cylinders for use in the textile industry. Nil 28. 84.42 Printing blocks and printing types. Nil 29. 84.42 Gravure printing cylinders and nickel perforated rotary cylinder screens. Nil Provided that - (i) the said goods are used within the factory of production or in any other factory of the same manufacturer for printing purposes; and (ii)in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 30. 84.42 Lithographic plates Nil If used within the factory of production for printing purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43. 85.04 All goods. 10% ad valorem 44. 85.05 Cast alloy permanent magnets (the alloy used in the manufacture of which contains amongst others nickel or cobalt or both), manufactured by any meteorological research laboratory of the Ministry of Defence. Nil Provided that - (i) the said goods are intended for purposes of defence or of research and development; and (ii) an officer duly authorised by the Ministry of Defence furnishes a certificate, within 3 months of the close of every year or within such extended period as the Assistant Collector of Central Excise may allow, that such magnets have been used for any of the purposes aforesaid. 45. 85.06 Button cells 15% ad valorem 46. 85.06 Dry cell batteries. 25% ad valorem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
