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Notification No- 25/2006-CE dated 20.3.2006
Exempts Candle, Bricks, scented supari upto 50 paise MRP and cardiac catheter from excise duty

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, on being satisfied that it is necessary in the public interest so to do, hereby amends or further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely:-

Table
S.No. Notification No. and date Amendments
(1) (2) (3)
1. 3/2006-Central Excise, dated the 1st March, 2006 [G.S.R. 93(E), dated the 1st March, 2006] In the said notification, in the Table, for S.No.27 and entries relating thereto, the following entry shall be substituted, namely:-

 
(1) (2) (3) (4) (5)
“27. 21069030 Scented supari, where the retail sale price is declared on the package and such retail sale price,-

(a) does not exceed 50 paisa per package

 		 Nil -
(b) exceeds 50 paisa but does not exceed Re.1 per package.

Explanation.-“Retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale		 8% -
2. 4/2006-Central Excise, dated the 1st March, 2006 [G.S.R. 94(E), dated the 1st March, 2006] In the said notification, in the Table, after S.No.69 and entries relating thereto, the following entry shall be inserted, namely:-

 
(1) (2) (3) (4) (5)
“69A. 34060010 Candles Nil -”


 
3. 5/2006-Central Excise, dated the 1st March, 2006 [G.S.R. 95(E), dated the 1st March, 2006] In the said notification, in the Table, after S.No.13 and entries relating thereto, the following entry shall be inserted, namely:-

 
(1) (2) (3) (4) (5)
“13A. 69041000 All goods Nil -”


 
4. 6/2006-Central Excise, dated the 1st March, 2006 [G.S.R. 96(E), dated the 1st March, 2006] In the said notification, in the TABLE,-

(i) after S.No.8 and entries relating thereto, the following entry shall be inserted, namely:-

 
(1) (2) (3) (4) (5)
“8A. 84 The following goods, namely:-

(i) Manually operated rubber roller machines; and

(ii) Manually operated copra dryers.		 Nil -”



(ii) after S.No.61 and entries relating thereto, the following entry shall be inserted, namely:-

 

(1) (2) (3) (4) (5)
“61A. 90 Coronary stents and coronary stent systems for use with cardiac catheters. Nil -”

 

(Ajay)
Under Secretary to the Government of India

[F.No.B-1/1/2006-TRU]

Note.-

(1) The principal notification number 3/2006-Central Excise, dated the 1st March 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 93 (E), dated the 1st March 2006, and was last amended vide notification number 24/2006-Central Excise, dated the 16th March, 2006, [G.S.R.161(E), dated the 16th March, 2006].

(2) The principal notification 4/2006-Central Excise, dated the 1st March 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 94 (E), dated the 1st March, 2006.

(3) The principal notification 5/2006-Central Excise, dated the 1st March 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 95 (E), dated the 1st March, 2006.

(4) The principal notification 6/2006-Central Excise, dated the 1st March 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 96 (E), dated the 1st March, 2006.