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Exemption to goods manufactured in a workshop within a factory for
repairs or maintenance of the machinery installed therein
Notification
No. 65 dated 16th March 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 excisable goods falling within
the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), if they are
manufactured in a workshop within a factory (hereinafter referred to as the said
factory), from the whole of the duty of excise leviable thereon which is
specified in the said Schedule.
Provided that the excisable
goods are used within the said factory, for repairs or maintenance of machinery
installed therein.
Exemption to specified goods falling under different chapters
In exercise of
the powers conferred by sub-section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944), the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts the goods falling within the
Chapter, heading No. or sub-heading No. of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) specified in column (2) of the Table hereto
annexed, from so much of the duty of excise leviable thereon which is specified
in the said First Schedule, as is in excess of the amount calculated at the rate
specified in the corresponding entry in column (3) of the said Table.
Explanation: For
the purposes of this notification, the rate specified in column (3) is ad
valorem rate unless indicated otherwise.
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Sl. No.
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Chapter No.,
heading No. or sub-heading No.
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Rate
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|
(1)
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(2)
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(3)
|
|
1.
|
2101.30
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Nil
|
|
2.
|
21.06
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16%
|
|
3.
|
2108.10
|
16%
|
|
4.
|
2201.20 and
2202.20
|
16%
|
|
5.
|
2401.90, 2404.40,
2404.50 and 2404.99
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16%
|
|
6.
|
2502.21, 2502.30,
2502.40, 2502.50, 2502.90, 2504.21 and 2504.31
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16%
|
|
7.
|
2710.11, 2710.12,
2710.13 and 2710.19
|
16%
|
|
8.
|
2804.11 and
2847.11
|
Nil
|
|
9.
|
33.04, 3305.99,
3307.10, 3307.20, 3307.39, 3307.50 and 3307.90
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16%
|
|
10.
|
39 (except 39.10,
39.14, 3903.20, 3903.30, 3905.10, 3905.20, 3905.90, 3906.10, 3906.20, 3906.90,
3907.10, 3907.20,3907.30, 3907.40, 3907.50, 3907.60, 3907.70, 3907.80, 3907.91,
3907.99, 3908.10, 3908.90, 3909.10, 3909.20, 3909.30, 3909.40, 3909.51, 3909.52,
3909.59, 3909.60, 3911.10, 3911.20, 3911.90, 3912.11, 3912.12, 3912.20, 3912.31,
3912.39, 3912.90, 3913.10, 3913.20, 3913.30, 3913.90, 3916.10, 3923.10 and
3924.10)
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16%
|
|
11.
|
4006.10, 4008.19,
4008.22, 4010.10, 4010.90, 4011.90, 4012.11, 4012.19, 4012.90, 4013.90 and
4016.11
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16%
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|
12.
|
4301.00
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16%
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13.
|
4811.31 and
4823.40
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16%
|
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14.
|
4818.10
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Nil
|
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15.
|
5307.11, 5307.12
and 5308.11
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Nil
|
|
16.
|
5402.10, 5402.20,
5402.31, 5402.32, 5402.41, 5402.42, 5402.43, 5402.51, 5402.52, 5402.61 and
5402.62
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16%
|
|
17.
|
5505.10
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16%
|
|
18.
|
5601.10 and
5607.10
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Nil
|
|
19.
|
5702.19 and
5703.90
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16%
|
|
20.
|
59.04, 59.05,
5907.90 and 59.10
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16%
|
|
21.
|
6305.31 and
6305.39
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16%
|
|
22.
|
6601.00
|
Nil
|
|
23.
|
6807.10 and
6807.20
|
Nil
|
|
24.
|
6906.10
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16%
|
|
25.
|
8215.00
|
Nil
|
|
26.
|
8414.30, 8414.92,
8415.00, 8418.90, 8476.91, 8481.10 and 8481.91
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16%
|
|
27.
|
8536.10
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16%
|
|
28.
|
8539.10
|
Nil
|
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29.
|
8702.10, 8703.90,
8704.90, 8706.21, 8706.39, 8706.49, 8711.20 and 8711.90
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16%
|
|
30.
|
8901.00, 8902.00,
8904.00, 8905.00 and 8906.00
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Nil
|
|
31.
|
8903.00 and
8707.00
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16%
|
|
32.
|
9001.10, 9018.00,
9019.00, 9021.90, 9022.10
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Nil
|
|
33.
|
9032.11 and
9032.91
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16%
|
|
34.
|
93 (except
9301.00)
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16%
|
|
35.
|
9404.00
|
16%
|
|
36.
|
9406.00
|
Nil
|
|
37.
|
9605.10
|
16%
|
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