This Notification has been Rescinded vide Notification No. 7/2011-CE Dated 1/3/2011

Notification No. 49/2006-CE Dated 30/12/2006

Exemption to goods falling under chapter 8442 50, 8486 40 00 and 8523.- G.S.R.   (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

Explanation.- For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified.

 

TABLE

 

S.No.

Heading or sub-heading or tariff item

Description of goods

Rate

 (1)

(2)

(3)

(4)

1.

8442 50

Printing blocks and printing types

Nil

2.

8486 40 00

Mathematical calculating instruments and pantographs

Nil

3.

8523

Software

3[10%]

Old2[8%]

1Old[12%]

Old[8%]

 

2. This notification shall come into force on the 1st day of January, 2007.

 

[F.No.528/5/2006-Cus(TU)]

S. Bajaj,

Under Secretary to the Government of India


1. Substituted vide Notification No. 12/2008-CE Dated 1/3/2008

2. Substituted vide Notification No. 58/2008-CE Dated 7/12/2008

3. Substituted vide Notification No. 14/2010-CE Dated 27/2/2010

 

as amended by [Notification No. 12/2008-CE dt. 1/3/2008.]