TMI BlogBatteries, sound equipments, wireless receiving sets, televisions sets and gamesX X X X Extracts X X X X X X X X Extracts X X X X ..... much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) 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 Sl. No. Chapter or Heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 85.07 Parts of storage batteries, namely, containers, covers and plates. Nil If used in the factory of production in the manufacture of electric storage batteries falling under Heading No. 85.07. 2. 85.07 Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation :-The expression "underwater battery" means a lead acid battery consisting of cells connected in series or parallel combination to provide power to submarine vessels including Torpedoes and Chariots. 4. 85.07 Electric storage batteries. Nil If - (i) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the aforesaid storage batteries are intended to be used as original equipment parts by the manufactures of the following types of motor vehicles, namely: (a) two-wheeled vehicles; (b) three-wheeled vehicles; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or long playing records or "E.P." or extended playing records. Nil — 11. 85.24 (a) Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools or in reels or in any other form or packing. Nil Provided that such articles - (i) are made from unrecorded articles falling under Heading No. 85.23; and (ii) are not intended for sale or promotion of sale. (b) Television image and sound recorded media such as video tapes and video discs. 12. 85.24 Sounded recorded, cassette tapes. Nil — 13. 85.23 or 85.24 Matrices for records, impressed. Nil If - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rupees 900 per set. — 20. 85.28 Combination of broadcast television receiver sets and radios (including transistor sets). Thirty per cent ad valorem — 21. 85.36 Switches, plugs and sockets. Nil If manufactured with the aid of hand-operated machines. Explanation :- The expression "hand-operated machines" means those machines in which no power is used in the process of such manufacture and includes those machines where power is used only for heating the moulding powder. 22. 85.40 or 85.41 Parts of wireless receiving sets (including parts of transistor sets and radiograms), nam-ely electronic valves and tubes, transistors and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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