NTF. NO. 76/1986-CE, DT. 10/02/1986

Exemption to certain specified items

Notification No. 76/86-C.E., dated 10-2-1986 as amended by Notifications No. 227/87-C.E., dated 24-9-1987; No. 93/89-C.E., dated 1-3-1989; No. 65/94-C.E., dated 4-3-1994; No. 58/95-C.E., dated 16-3-1995. No. 11/96-C.E., dated 23-7-1996 and Ntf. No.6/2001-C.E., dated 1-3-2001.

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 234/82-Central Excises, dated the 1st November, 1982, the Central Government hereby exempts goods of the description specified in the Schedule hereto annexed and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under section 3 of the [Central Excise Act, 1944] (1 of 1944).

THE SCHEDULE

1. Omitted.
2. Handicrafts.
3. Omitted.
4. Omitted.
5. Scented Chunnam (Lime).
6. Katha (catechu) excluding Gambier.

(Above Sl. No. 6. has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)

7. Vibuthi (Thiruneeru).
8. Contraceptives.
9. Omitted.
10. Enamelware.
11. Omitted.
12. Omitted.
13. Laminated jute bags.
14. Agricultural grade pyrites.
15. Fly ash.
16. Coke-oven gas and blast furnace gas.
17. Sludge obtained in the sewage or effluent treatment plant belonging to _ municipal corporation, local authority or an industrial unit.
18. Omitted.
19. Omitted.
20. Leather board.
21.
(a) Animal drawn vehicles manufactured out of iron sheets, rods, bars, angles or wooden planks; and
(b) the following parts of animal drawn vehicles :
(i) Wheels; and
(ii) Axles.

22. Omitted.

(S.No.22 has been omitted vide Exc. Ntf. No.06/2001 dated 01-03-2001)

23. Erasers.
24. Omitted.
25. Spent Fuller's Earth.

2. This notification shall come into force on the 28th day of February, 1986.

(Please refer CIR NO.789/22/2004-CX, DT. 31/05/2004 - Excise Duty on readymade garments claimed as `Handicrafts’)

(Please refer CIR NO.773/06/2004-CX, DT. 28/01/2004 - Circulation of the views of the Development Commissioner (Handicrafts) regarding classification of ready made garments/apparel as handicrafts)

(Please refer CUS CIR NO. 63/2003 DATE 21/07/2003)

Presented by eximkey.com