| Date: |
08-11-1977
|
| Notification No: |
Central Excise Notification No 313/1977
|
| Issuing Authority: |
Central Excise
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| Type: |
Tariff
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| File No: |
|
| Subject: |
Exemption to cost of durable packing
|
|
Exemption to cost of durable packing
Notification No. 313 dated 8th November
1977 (As amended by 98/78, 136/79, 48/80, 147/81, 154/82,
41/85 and 84/86)
In exercise of the powers
conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the
Central Government hereby exempts the excisable goods specified in column (2) of
the Table annexed hereto and falling under the relevant Chapter, Heading No, or
sub-heading No. of the schedule to the Central Excise Tariff Act, 1985 (5 of
1986) from so much of the duty of excise as is equivalent to the duty of excise
leviable with reference to that part of the value thereof which represents the
cost of packing in which such goods are delivered at the time of removal from
the factory:
Provided that such packing-
(i) is of a durable nature,
and
(ii) is supplied by the buyer to
the assessee and is returnable by the assessee to the buyer.
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Sl. No.
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Description of the
excisable goods
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(1)
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(2)
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1.
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Liquid Glucose
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2.
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Omitted
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3.
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Petroleum products, not
otherwise specified, namely, Ethylene, DCPD, AURs, DS-4 and Mineral Turpentine
Oil
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4.
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Calcium Carbide and Hydrogen Peroxide
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5.
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Caustic Soda Lye and Caustic
Potash Lye
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6.
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Sodium Silicate
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6A.
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Glycerine
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7.
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Omitted
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7A.
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(i) Sulphuric Acid,
(ii) Hydrochloric Acid
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8.
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Artificial or Synthetic
resins
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9.
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Liquid Nitrogen
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10.
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Omitted
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11.
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Chlorofluoro hydrocarbons of
methane and ethane
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12.
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Argon
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13.
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Helium
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14.
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Compressed Air
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15.
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Hydrogen
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16.
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Methyl chloride (Chloro
methane)
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17.
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Chloroform
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