Exannual Roll - Year 1985 - Bare Acts

Central Excise Tariff Act, 1985 Chapter 87

Title: Vehicles Other Than Railway or Tramway Rolling-stock, and Parts and Accessories Thereof

State: Central

Year: 1985

.....building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling under heading 8706 shall amount to 'manufacture' of a motor vehicle. 6. For the purposes of this Chapter, "station wagons" means vehicles which may be used, without structural alteration, for the transportation of both persons and goods. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 8701 TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) 8701 10 00 - Pedestrian controlled tractors u 16% 8701 20 - Road tractors for semi-trailers : 8701 20 10 --- Of engine capacity not exceeding 1,800 cc u 16% 8701 20 90 --- Other u 16% 8701 30 - Track-laying tractors : --- Garden tractors: 8701 30 11 ---- Of engine capacity not exceeding 1,800.....

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Central Excise Tariff Act, 1985 Chapter 72

Title: Iron and Steel

State: Central

Year: 1985

.....or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling. (n) Angles, shapes and sections: Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. Chapter 72 does not include products of heading 7301 or 7302. (o) Wire: Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of fiat-rolled products. (p) Hollow drill bars and rods: Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304. 2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. 3. Iron or steel products obtained by electrolytic deposition, by.....

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Central Excise Tariff Act, 1985 Chapter 48

Title: Paper and Paperboard; Articles of Paper Pulp of Paper or of Paperboard

State: Central

Year: 1985

..... CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, NAPKINS FOR BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES 4818 10 00 - Toilet paper kg. 16% 4818 20 00 - Handkerchiefs, cleaning or facial tissues and towel kg. 16% 4818 30 00 - Table cloths and serviettes kg. 16% 4818 40 - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: 4818 40 10 --- Baby and clinical diapers kg. 13[16%] 4818 40 90 --- Other kg. 13[16%] 4818 50 00 - Articles of apparel and clothing accessories kg. 16% 4818 90 00 - Other kg. 16% 4819 CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF.....

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Central Excise Tariff Act, 1985 Chapter 84

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 1985

.....8429 59 00 -- Other u 16% 8430 OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS AND SNOW-BLOWERS 8430 10 - Pile-drivers and pile-extractors: 8430 10 10 --- Pile-drivers u 16% 8430 10 20 --- Pile-extractors u 16% 8430 20 00 - Snow-ploughs and snow-blowers u 16% - Coal or rock cutters and tunneling machinery: 8430 31 -- Self-propelled: 8430 31 10 --- Coal cutters u 16% 8430 31 20 --- Tunneling machinery u 16% 8430 31 90 --- Other u 16% 8430 39 00 -- Other u 16% - Other boring or sinking machinery: 8430 41 -- Self-propelled: 8430 41 10 --- Tube well drilling and core.....

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Central Excise Tariff Act, 1985 Chapter 90

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 1985

.....solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); (c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909; (d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71); (e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017; (f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (g) pumps incorporating measuring devices, of heading 8413; weight-oper-ated counting or checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools, of heading 8466, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for.....

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Central Excise Tariff Act, 1985 Chapter 73

Title: Articles of Iron or Steel

State: Central

Year: 1985

.....composition of steel as defined in Note 1(d) to Chapter 72. 2. In this Chapter, the word "wire" means hot or cold formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm. 3. In relation to pipes and tubes of headings 7304, 7305 and 7306, the process of drawing or redrawing shall amount to 'manufacture'. 4. In relation to products of this Chapter, the process of galvanization shall amount to 'manufacture'. 5. In relation to the pipes and tubes of headings 1 [7304, 7305 and 7306] the process of coating with cement or polyethylene or other plastic materials shall amount to 'manufacture'. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 7301 SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL 7301 10 00 - -SHEET P ILING KG. 16% 7301 20 - -Angles, shapes and sections : .....

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Central Excise Tariff Act, 1985 Chapter 85

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 1985

.....circuits may also include discrete components; (c) micro-assemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected. For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule which might cover them by reference to, in particular, their function. 6. Records, tapes and other media of heading 8523 or 8524 remain classified in those headings, when they are presented with the apparatus for which they are intended. This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended. 7. For the purposes of heading 8548, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged. 8. For the purposes of heading 8524 "recording" of sound or other phenomena shall amount to manufacture." 5. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007......

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Central Excise Tariff Act, 1985 Chapter 11

Title: Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

State: Central

Year: 1985

.....from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 1101 00 00 WHEAT OR MESLIN FLOUR kg. Nil 1102 CEREAL FLOURS OTHER THAN THAT OF WHEAT OR MESLIN 1102 10 00 - Ryeflour kg. Nil 1102 20 00 - Maize (corn)flour kg. Nil 1 [***] 1102 90 00 - Other kg. Nil 1103 CEREAL GROATS, MEAL AND PELLETS - Groats and meal : 1103 11 -- Of wheat: 1103 11 10 --- Groat kg. Nil 1103 11 20 --- Meal kg. Nil 1103 13 00 -- Of maize (corn) kg. Nil .....

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Central Excise Tariff Act, 1985 Chapter 68

Title: Articles of Stone, Plaster, Cement, Asbestos Mica or Similar Materials

State: Central

Year: 1985

.....process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to manufacture".] ___________________________ 1. Omitted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to omission, it read as under: "6802 22 00 -- Other calcareous stone kg. 16%" 2. Substituted by the seventh schedule of Finance Act, 2006,w.e.f. 01.01.2007. Prior to substitution, it read as under: "6811 10 00 - Corrugated sheets kg. 16% 6811 20 - Other sheets, panels, tiles and similar articles: 6811 20 10 --- Asbestos cement sheets kg. 16% 6811 20 20 --- Asbestos cement tiles kg. 16% 6811 20 90 --- Other kg. 16% 6811 30 - Tubes, pipes and tube or pipefittings: 6811 30 10 --- Asbestos cement pipes kg. 16% 6811 30 90 .....

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Central Excise Tariff Act, 1985 Chapter 96

Title: Miscellaneous Manufactured Articles

State: Central

Year: 1985

..... Nib points for pen u 16% 9608 91 20 --- Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers u 16% 9608 91 30 --- Other pen nibs u 16% --- Other : 9608 91 91 ---- Of metal u 16% 9608 91 99 ---- Other u 16% 9608 99 -- Other : 9608 99 10 --- Pen holders, pencil holders and similar holders kg. 16% 9608 99 90 --- Other kg. 16% 9609 PENCILS (OTHER THAN PENCILS OF HEADING 9608 ), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS 9609 10 00 - Pencils and crayons, with leads encased in a rigid sheath kg. Nil 9609 20 00 - Pencil leads, black or coloured kg. Nil .....

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