NTF. NO. 02/2004-CE, DT. 08/01/2004
Exempts from central excise duty
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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 6/2002-Central Excise, dated the 1st March, 2002, namely:-
In the said notification, in the Table,-
(i) against S.No. 261, for the entry in column (4), the entry "8%" shall be substituted;
(ii) against S.No. 262, for the entry in column (3), the following entry shall be substituted, namely:-
"The following goods, namely:-
(A) Recorded audio compact discs (CDs);
(B) Recorded video compact discs (VCDs);
(C) Recorded digital video discs (DVDs)";
(iii) for S. No. 272 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| 272. | 9402.10 | All goods | 8% | - | - "; |
(iv) after S. No. 276 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely :-
| (1) | (2) | (3) | (4) | (5) | (6) |
| "277. | 2710.92 | Aviation turbine fuel | 8% | - | - |
| 278. | 63 | Mosquito nets impregnated with insecticide | Nil | - | - |
| 279. | 90 or any other Chapter | Parts of the following goods, namely:-
(i) Crutches
(ii) Wheel chairs
(iii) Walking frames
(iv) Tricycles
(v) Braillers
(vi) Artificial limbs | Nil | - | -". |
2. This notification shall come into force on the 9th day of January, 2004.
[F.No. 349/1/2003-TRU] (G. S. Karki)
Under Secretary to the Government of India
Note:The principal notification No.6/2002-Central Excise dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127(E) dated the 1st March, 2002 and was last amended by
notification No. 74/2003-Central Excise dated the 20th October, 2003 [G.S.R. 823(E) dated the 20th October, 2003].
(Please refer
NTF. NO. 04/2004-CE, DT. 15/01/2004 for further amendments in Ntf. No. 06/2002-Ce, DT. 01/03/2002)
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