(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)
NTF. NO. 221/1986-CE, DT. 02/04/1986
Set-off of duty on specified goods of Chapters 22,39,54,69 and 91 if manufactured from specified duty paid inputs
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed (such goods being hereinafter referred to as "inputs") and falling under Chapter, Heading or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon which is specified in the said Schedule if such inputs are used in the factory of their production for manufacture of goods of the description specified in the corresponding entry in column (5) of the said Table (such goods being hereinafter referred to as "final products") and falling under Chapter, Heading or sub-heading Nos. of the said Schedule as is specified in the corresponding entry in column (4) of the said Table.
THE TABLE
|
Sl.No. |
Chapter, Heading or sub-heading No. |
Description of inputs |
Chapter, Heading or sub-sheading No. |
Description of final product |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
3920, 3921 (except 39211100, 39211200, 39211310, 39211390, 39211400, 39211900 and 39219010) |
Strips of plastics |
54049020 |
Strips and the like of synthetic textile material. |
|
[OLD- 1. |
39.20 |
Strips of plastics |
5406.90 |
Strips and the like of synthetic textile material. ] |
|
2. |
Omitted |
|
|
3. |
3920, 3921 (except 39211100, 39211200, 39211310, 39211390, 39211400, 39211900 and 39219010) |
Films of plastics |
3920 or 54049020 |
Strips and the like of plastics and the like of synthetic textile material. |
|
[OLD-3. |
39.20 |
Films of plastics |
39.20 or 5406.90 |
Strips of plastics, or strips and the like of synthetic textile materials. ] |
|
4. |
Omitted |
|
|
5. |
Omitted |
|
|
6. |
Omitted |
|
|
7. |
91 |
Parts and components of one-day alarm timepieces |
9103 or 9105
[OLD- 91.03 or 91.05 ] |
One-day alarm time- pieces. |
|
8. |
Omitted |
|
|
9. |
330210 |
Flavouring essences and concentrates |
2202 10 10 |
Aerated waters. |
|
10. |
68 |
Plaster of Paris moulds, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of their materials have been used |
69 |
Ceramic products. |
|
[OLD-9. |
3302.10 |
Flavouring essences and concentrates |
22.02 |
Aerated waters. |
|
10. |
6807.00 |
Plaster of Paris moulds |
69 |
Ceramic products. ] |
(Sl.No.1, 3, 9, 10 & Column (4) at Sl.No. 7 has been substituted vide NTF. NO. 19/2006-CE, DT. 01/03/2006)
|
|
11. |
69 |
Refractory containers (Saggar) |
69 |
Ceramic products. |
Notification No. 221/86-C.E., dated 2-4-1986 as amended by Notifications No. 267/86-C.E., dated 24-4-1986; No. 324/86-C.E., dated 27-5-1986; No. 334/86-C.E., dated 11-6-1986; No. 89/87-C.E., dated 1-3-1987; No. 168/87-C.E., dated 12-6-1987; No. 106/88-C.E., dated 1-3-1988 and No. 89/89-C.E., dated 1-3-1989.
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