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Notification No.49/2006-Central Excise dated 30.12.2006
Changes in ExciseTariff
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)]
S. Bajaj,
Under Secretary to the Government of India