Notification No. 13/1995-CE Dated 16-03-1995
Applicable rate of excise duty on specified goods falling under Chapters 32 and 33.-
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 Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are 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) of the said Table.
TABLE
|
S.No. |
Heading No. or sub-heading No. |
Description of goods |
Rate |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
3203.00 or 3212.90 |
Henna powder |
Nil |
— |
|
2. |
3304.00 |
Antiseptic perfumed cream |
20% ad valorem |
If manufactured as a drug under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940). |
|
3. |
3304.00 |
Ayurvedic antiseptic perfumed cream |
20% ad valorem |
If manufactured under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940). |
|
4. |
3304.00 |
Barrier cream |
20% ad valorem |
If, —(i) manufactured under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940); and |
|
|
|
|
|
(ii) the Assistant Collector of Central Excise is satisfied the said cream is intended for use in an industrial establishment for distribution among workers. |
|
5. |
3305.90 |
Hair fixer |
10% ad valorem |
— |
|
6. |
3306.00 |
Tooth powder |
10% ad valorem |
— |
|
7. |
3307.30 |
Bath oil (thai-lam) |
20% ad valorem |
— |
|
8. |
3307.90 or 3304.00 |
Kumkum (including sticker kumkum), Kajal, Sindur, Alta and Mahavar |
Nil |
— |
|
9. |
33.07 |
Sterile contact lens care solution |
20% ad valorem |
— |
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