Silver Jubilee notification fades into oblivion – notification 76/86-CE superseded
NEW DELHI, MAR 03, 2011: ONE of the oldest surviving notifications died yesterday.Living a life of Twenty five years as a Central Excise notification is itself an achievement. But when there are a couple of aged notifications like 167/71-CE dated 11.09.1971, 263/79-CE dated 22.09.1979 and 82/84-CE dated 31.03.1984 lurking around, a question may arise as to why they were not sounded the death knell. The reason probably lies in the fact that these are general notifications and procedural in nature and hence can continue to live.
We are referring to notification 76/86-CE dated 10.02.1986. Below given is a tabulation of the goods which were granted exemption from the whole of duty of excise under the said notification and the fate of these goods under the new dispensation of notification 17/2011-CE dated 01.03.2011 which supersedes the ‘ silver jubilee ' notification.
Sr.no. of Notfn 76/86-CE granting exemption |
Description of goods |
Sr. no. of Notification 17/2011-CE granting exemption |
Remarks |
1 |
Omitted |
-- |
|
2 |
Handicrafts |
1 |
|
3 |
Omitted |
-- |
|
4 |
Omitted |
-- |
|
5 |
Scented Chunnam (Lime) |
2 |
|
6 |
Katha (Catechu) excluding Gambier |
NA |
Exemption withdrawn. 1% duty without Cenvat to Indian katha (Notfn 1/2011-CE dt. 1.03.2011, Sl. No.2) |
7 |
Vibuthi (Thiruneeru). |
3 |
|
8 |
Contraceptives. |
4 |
|
9 |
Omitted. |
-- |
|
10 |
Enamelware. |
5 |
|
11 |
Omitted. |
-- |
|
12 |
Omitted. |
-- |
|
13 |
Laminated jute bags. |
NA |
Exemption withdrawn. 1% duty without Cenvat (Notfn. 1/2011-CE dt. 01.03.2011, Sl. 76) |
14 |
Agricultural grade pyrites. |
6 |
|
15 |
Fly ash.
|
NA |
Exemption withdrawn. 1% duty without Cenvat (Notfn. 1/2011-CE, Sl. No. 27) |
16 |
Coke-oven gas and blast furnace gas.
|
7 |
|
17 |
Sludge obtained in the sewage or effluent treatment plant belonging to _ municipal corporation, local authority or an industrial unit.
|
8 |
|
18 |
Omitted. |
-- |
|
19 |
Omitted. |
-- |
|
20 |
Leather board. |
NA |
Exemption withdrawn. 1 % duty without Cenvat. ( Notfn. 1/2011-CE dt. 1.03.2011, Sl. No. 62) |
21 |
(a) Animal drawn vehicles manufactured out of iron sheets, rods, bars, angles or wooden planks; and (b) the following parts of animal drawn vehicles : (i) Wheels; and
|
9 |
|
22 |
Omitted. |
-- |
|
23 |
Erasers. |
10 |
|
24 |
Omitted.
|
-- |
|
25 |
Spent Fuller's Earth.
|
11 |
|
Dying young…you bet!