Notification No. 155/1986-CE-Exemption to specified goods falling under chapter 84

Notification No. 155/1986-CE Dated 01-03-1986

Exemption to specified goods falling under chapter 84.- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the 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) specified in the corresponding entry in column (2) of the 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.

THE TABLE

S. No.

Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985

Description of goods

Rate

(1)

(2)

(3)

(4)

1.

84.13

(i)

Power driven pumps primarily designed for handling water, namely :—

Nil

(a)

Centrifugal pumps (horizontal or vertical pumps);

(b)

Deep tube-well turbine pumps ;

(c)

Submersible pumps ;

(d)

Axial flow and mixed flow vertical pumps.

(ii)

Other power driven pumps

Ten per cent ad valorem

2.

8418.00

Heat Pumps

Fifteen per cent ad valorem

3.

8419.00

Goods other than refrigerating and air-conditioning machinery and parts thereof

Fifteen per cent ad valorem

4.

8421.00

(i)

Goods other than the following, namely :—

Fifteen per cent ad valorem

(a)

filter elements, inserts and cartridges for internal combustion engines ;

(b)

water filters of a capacity not exceeding 40 litres ;

(ii)

water filters of a capacity not exceeding 40 litres.

Nil

5.

84.22

(i)

Goods other than dish washing machines

Fifteen per cent ad valorem

(ii)

Dish washing machines

Twenty per cent ad valorem

(iii)

Parts of goods falling under heading No. 84.22

Twenty per cent ad valorem

6.

84.50

Household or laundry type washing machines, including machines which both wash and dry, and parts thereof

Twenty per cent ad valorem

7.

84.69

Manual typewriters—

(i)

of carriage size not exceeding 30 centimetres

Rs. 700 per typewriter

(ii)

of carriage size exceeding 30 centimetres but not exceeding 40 centimetres

Rs. 900 per typewriter

(iii)

of carriage size exceeding 40 centimetres but not exceeding 55 centimetres

Rs. 1,050 per typewriter

(iv)

others

Rs. 1,500 per typewriter

8.

84.69

Typewriters other than manual typewriters

Twenty per cent ad valorem

9.

84.69

Word processing machines

Twenty per cent ad valorem

*****

S. No.	Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985	Description of goods			Rate
(1)	(2)	(3)			(4)
1.	84.13	(i)	Power driven pumps primarily designed for handling water, namely :—		Nil
			(a)	Centrifugal pumps (horizontal or vertical pumps);
			(b)	Deep tube-well turbine pumps ;
			(c)	Submersible pumps ;
			(d)	Axial flow and mixed flow vertical pumps.
		(ii)	Other power driven pumps		Ten per cent ad valorem
2.	8418.00	Heat Pumps			Fifteen per cent ad valorem
3.	8419.00	Goods other than refrigerating and air-conditioning machinery and parts thereof			Fifteen per cent ad valorem
4.	8421.00	(i)	Goods other than the following, namely :—		Fifteen per cent ad valorem
			(a)	filter elements, inserts and cartridges for internal combustion engines ;
			(b)	water filters of a capacity not exceeding 40 litres ;
		(ii)	water filters of a capacity not exceeding 40 litres.		Nil
5.	84.22	(i)	Goods other than dish washing machines		Fifteen per cent ad valorem
		(ii)	Dish washing machines		Twenty per cent ad valorem
		(iii)	Parts of goods falling under heading No. 84.22		Twenty per cent ad valorem
6.	84.50	Household or laundry type washing machines, including machines which both wash and dry, and parts thereof			Twenty per cent ad valorem
7.	84.69	Manual typewriters—
		(i)	of carriage size not exceeding 30 centimetres		Rs. 700 per typewriter
		(ii)	of carriage size exceeding 30 centimetres but not exceeding 40 centimetres		Rs. 900 per typewriter
		(iii)	of carriage size exceeding 40 centimetres but not exceeding 55 centimetres		Rs. 1,050 per typewriter
		(iv)	others		Rs. 1,500 per typewriter
8.	84.69	Typewriters other than manual typewriters			Twenty per cent ad valorem
9.	84.69	Word processing machines			Twenty per cent ad valorem