Date: |
25-07-1991
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Notification No: |
Central Excise Notification No 62/1991
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Issuing Authority: |
Central Excise
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Type: |
Tariff
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File No: |
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Subject: |
Improved Chulhas (including smokeless chulhas), made of mild steel, cast iron, stainless steel, galvanized iron sheets or combination of two or more or these metals including ceramic or pottery or metal clad chulhas and parts thereof including ceramic pot
|
Improved Chulhas (including smokeless chulhas), made of mild steel, cast
iron, stainless steel, galvanized iron sheets or combination of two or more or
these metals including ceramic or pottery or metal clad chulhas and parts
thereof including ceramic pot
Notification No. 62 dated 25th July
1991
In exercise of the powers conferred by sub-section
(1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts improved chulhas (including smokeless chulhas), made of
mild steel, cast iron, stainless steel, galvanised iron sheets or combination of
any two or more or these metals including ceramic or pottery or metal clad
chulhas and parts thereof including ceramic pottery liners for improved chulhas,
and falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of
1986) from the whole of the duty of excise leviable thereon under section 3 of
the said Central Excises and Salt Act, subject to the following conditions,
namely: -
(i) that the said
chulhas are capable of burning all the following materials, namely, wood
agro-waste, cow-dung, briquettes
and coal; and
(ii) that an officer not
below the rank of Deputy Secretary to the Government of India in the Department
of Non-conventional Energy Sources recommends the grant of the above exemption.
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