Notification No. 225/1986-CE Dated 03-04-1986

Exemption to specified goods falling under chapter 25, 28, 29 and 38.- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts excisable goods of the description specified in column (5) of the Table hereto annexed (such goods being hereinafter referred to as “final products”) and falling under such Chapter, heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as is specified in the corresponding entry in column (4) of the said Table, from so much of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), as is equivalent to the duty of excise leviable thereon under the said Central Excises and Salt Act, or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, already paid on the goods of the description specified in the corresponding entry in column (3) of the said Table (such goods being hereinafter referred to as “inputs”) and falling under such Chapter, heading No. or sub-heading No. of the said Schedule as is specified in the corresponding entry in column (2) of the said Table.
 

TABLE
 

Sl. No.	Chapter, heading No. or sub-heading No.	Description of inputs	Chapter, Heading No. or sub-heading No.	Description of final products
(1)	(2)	(3)	(4)	(5)
“1.	25.05	China clay	48	Paper or paper board
2.	2805.90	Alum	48	Paper or paper board
3.	29.05	Formaldehyde	48	Paper or paper board
4.	3801.19	Guar gum	48	Paper or paper board
5.	3801.19	Rosin	48	Paper or paper board
6.	29	Mono-ethylene glycol	54 or 55	Polyester staple fibre and tow, including tops, and polyester filament yarn.”

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