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Notification No. 02/2004, Dated 08 Jan 2004

8th January, 2004.

Notifications No. 2/2004-Central Excise

             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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002, namely:- 

In the said notification, in the Table,- 

(i)against S.No. 261, for the entry in column (4), the entry “8%” shall be substituted;
(ii)against S.No. 262, for the entry in column (3), the following entry shall be substituted, namely:-
  “The following goods, namely:-

(A) Recorded audio compact discs (CDs); 
(B) Recorded video compact discs (VCDs); 
(C) Recorded digital video discs (DVDs)”;

(iii)for S. No. 272 and the entries relating thereto, the following shall be substituted, namely:-
“272.9402.10All goods8%-- ”;
(iv)after S. No. 276 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely :-
“277.2710.92Aviation turbine fuel8%--

Mosquito nets impregnated with insecticide




279.90 or any other Chapter

Parts of the following goods, namely:-

(i) Crutches             

(ii) Wheel Chairs      

(iii) Walking Frames

(iv) Tricycles            

(v) Braillers              

(vi) Limbs               






2.             This notification shall come into force on the  9th day of January, 2004.

G. S. Karki 
Under Secretary to the Government of India

F.No. 349/1/2003-TRU

Note: The principal notification No.6/2002-Central Excise dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127(E) dated the 1st March, 2002 and was last amended by notification No. 74/2003-Central Excise dated the 20th October, 2003 [G.S.R. 823(E) dated the 20th October, 2003]. 

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