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Notification No.49/2006, Dated 30 Dec 2006

30.12.2006

 

 Notification No. 49/2006-CENTRAL EXCISE

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

8%

 

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

 

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

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