Notification No. 12/1990-CE-Exemption relating to specified goods falling under Chapter No.27

Notification No. 12/1990-CE Dated 20-03-1990

Exemption relating to specified goods falling under Chapter No.27.- 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 goods specified in column (3) of the Table hereto annexed and falling under the 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 so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) thereof : -

S. No.	Sub-heading No.	Goods	Rate
(1)	(2)	(3)	(4)
1.	2101.30	All goods	Nil
2.	2103.11	Chutney	Nil
3.	2103.19	All goods	Nil
4.	2105.00	Ice-cream	10% ad valorem
5.	2105.00	Goods other than those specified at S. No. 4	Nil
6.	2106.90	All goods	Nil
7.	2107.91	Soya textured protein	Nil
8.	2107.91	Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulabjamun-mix or namkeens, such as bhujyia, chabena

Explanation.- For the purpose of this notification “ice-cream” means those preparations which are commonly known as ice-cream or kulfi and in the preparation of which milk, cream or any other product of milk is used.

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