NOTIFICATION New Delhi, dated the 23rd July,1996
No. 17/96-CENTRAL EXCISES 1 Shravana, 1918 (Saka)
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with
sub-section (3) of section 3 of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1957), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby
exempts goods specified in column (3) of the Table hereto annexed and
falling within Chapter, heading No. or sub-heading No. 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 second mentioned
Act as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the said Table.
TABLE
S.No. Chapter,
heading No. or sub-
heading No. Description of goods Rate
(1) ( 2 ) ( 3 ) ( 4 )
1. 1701.31 All goods Rs 21 per quintal
2. 1701.39 All goods Rs 37 per quintal
3.. 24.01 All goods, other
than those bearing
a brand name Nil
4. 24.03 Cigarettes of tobacco :
(a) other than filter
cigarettes, of length
not exceeding 60 Rupees 24 per
millimeters thousand
(b) other than filter
cigarettes, of length
exceeding 60 millimetres Rupees 101 per
but not exceeding 70 thousand
millimetres
(c) filter cigarettes
of length (including the
length of the filter,
the length of the filter
being 11 millimetres or Rupees 138 per
its actual length, thousand
whichever is more) not
exceeding 70 millimetres
(d) filter cigarettes
of length (including the
length of the filter,
the length of the filter Rupees 256 per
being 11 millimetres or thousand
its actual length,
whichever is more)
exceeding 70 millimetres
but not exceeding 75
millimetres
(e) filter cigarettes of
length (including the
length of the filter,
the length of the filter
being 11 millimetres or Rupees 342 per
its actual length, thousand
whichever is more)
exceeding 75 millimetres
but not exceeding 85
millimetres
5. 24.03 Cigarillos of tobacco Nil
6. 24.04 Biris, other than paper
rolled biris, Rupee 1 and paise
manufactured without the 15 per thousand
aid of machines
7. 52.07 (except
5207.10), 52.08
(except 5208.10),
52.09 (except
5209.10), 54.06
(except 5406.10),
54.07 (except
5407.10), 55.11
(except 5511.10),
55.12 (except
5512.10), 55.13
(except 5513.10) or
55.14 (except
5514.10) All goods 10% ad valorem
8. 5801.22, 5801.32,
5802.22 , 5802.32 or
5802.52 All goods 10% ad valorem
9. 5804.11, 5804.12
or 59.01 All goods 5% ad valorem
10. 6001.11, 6001.12,
6001.21, 6001.22,
6001.91, 6001.92,
6002.30, 6002.42,
6002.43, 6002.92 or
6002.93 All goods 10% ad valorem
11. 6002.10 or
6002.20 All goods Nil
(TARUN KUMAR GOVIL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
