Notification No. 16/1990-CE-Applicable rates of excise duty for goods falling under Chapter 25. This notification also consolidates certain existing exemptions.

Notification No. 16/1990-CE Dated 20-03-1990

Applicable rates of excise duty for goods falling under Chapter 25. This notification also consolidates certain existing exemptions.- 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 of the description specified in column (3) of the Table hereto annexed and falling under the heading No. 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 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) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

TABLE

S. No.	Heading/sub-heading No.	Description of goods	Rate of duty	Conditions
(1)	(2)	(3)	(4)	(5)
1.	2502.10	Cement clinkers	Nil	If,- (a) used in the manufacture of cement, falling under sub-heading Nos. 2502.20, 2502.30, 2502.50 and 2502.90 of the said Schedule; and
				(b) such use is elsewhere than in the factory of production of such goods, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
2.	2502.20	Cement	Rs. 215 per tonne	Nil
3.	2504.21	Marble slabs	Rs. 10.50 per sq. metre	Nil
4.	2504.31	Marble tiles	Rs. 10.50 per sq. metre	Nil
5.	2504.31	Marble tiles	Nil	If such marble tiles are manufactured from marble slabs on which the duly of excise leviable under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
				Explanation:- For the purpose of this exemption, all stocks of marble slabs in the country except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be marble slabs on which duty has already been paid.
6.	2504.21	Marble slabs.	Rs. 5.25 per square metre.	If,- (a) such marble slabs are manufactured with the aid of conventional gang saws or converted conventional gang saws; and
				(b) a certificate from the Director of Industries of the concerned State or the Union territory, as the case may be, that the marble slabs are manufactured with the aid of conventional gang saws, or converted conventional gang saws, is produced by the manufacturer:
				Provided that where a manufacturer clears irregularly shaped marble slabs, he shall have the option, to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to thirty square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block.
7.	25.05	Granite blocks and slabs	10% ad valorem	Nil
8.	25.05	Lympo	Nil	Nil
9.	25.05	Sulphur powder	Nil	Nil
10.	25.05	Mica	Nil	Nil
11.	25.05	Mineral substances commonly known as “raw feed” or “slurry”	Nil	If such “raw feed” or “slurry”, as the case may be, is used within the factory of production for the manufacture of cement.
12.	25.05	Rock phosphate	Nil	If used as fertilizer or as input in the manufacture of fertilizers.
13.	25.05	Lime	Nil	If used within the factory of production for the manufacture of calcium carbonate, cement clinkers, soda ash or sodium bicarbonates.
14.	2504.90	Marble	Nil	Nil

*****