| Date: |
18-05-1995
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| Notification No: |
Central Excise Notification No 89/1995
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| Issuing Authority: |
Central Excise
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| Type: |
Tariff
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| File No: |
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| Subject: |
Exemptions (Other Than General)
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|
Exemptions (Other Than General)
Notification No. 89 dated 18th May 1995
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 waste, parings and scrap arising
in the course of manufacture of exempted goods and falling within the Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty
of excise leviable thereon which is specified in the said Schedule:
Provided that nothing
contained in this notification shall apply to waste, parings and scrap cleared
from a factory in which any other excisable goods other than exempted goods are
also manufactured.
Explanation: For the purpose of the
notification, the expression �exempted goods� means excisable goods which
are chargeable to �Nil� rate of duty or, are exempted from the whole of the
duty of excise leviable thereon by any other notification (not being a
notification where exemption from the whole of duty of excise is granted based
upon the value or quantity of clearances made in a financial year) issued under
sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or sub-section (1) of
section 5A of the said Act.
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