| 1. | 6/2002-Central Excise, dated the 1st March, 2002 | In the said notification, in the Table,-(i) for S.No. 244 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) | | 244. | 15.02 or15.03 | The following goods namely:-
(A) All goods other than refined edible oils | Nil | - | - | | (B) Refined edible oils | Re. One per kilogram | - | - | | (C) Refined edible oils, if manufactured out of refined edible oils on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid | Nil | - | -; | | | | Explanation.- For the purposes of this exemption, refined edible oil means fixed vegetable oils, which subsequent to their expression or extraction, have undergone any one or more of the following processes, namely:-
(a) treatment with alkali or acid;
(b) bleaching; and
(c) deodorisation,
and conforms to the standards of refined vegetable oil read with the standards for the specified edible oils, as prescribed in the Prevention of Food Adulteration Act, 1954 (37 of 1954) and rules made thereunder. | | | |
(ii) for S.No. 245 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) | | 245. | 15.04 | The following goods namely:- | | | | | (A) All goods (other than (a) partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as Vanaspati, and (b) bakery shortening) | Nil | - | - | | (B) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as Vanaspati | Rs. 1.25 per kilogram | - | - | | (C) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as Vanaspati, if manufactured out of bakery shortening or Vanaspati on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid | Nil | - | -; |
(iii) after S.No. 246 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) | | 246A. | 1508.90 | Margarine | Nil | - | -; |
(v) against S.No. 254, for the entry in column (4), the entry Nil shall be substituted;
(v) after S. No. 272 and the entries relating thereto, the following shall be added, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) | | 273. | 1905.20 | All goods | 8% | - | - | | 274. | 1905.39 | Wafer biscuits | 8% | - | - | | 275. | 69 | Ceramic tiles, manufactured in a factory not using electricity, or petroleum products falling under heading Nos. 27.09, 27.10, 27.11 or 27.13, for firing the kiln | 8% | - | -. |
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| 2. | 10/2003-Central Excise, dated the 1st March, 2003 | In the said notification, in the Table,-
(i) against S.No.35, for the entries in column (2), the entries 8413.11, 8413.12, 8413.13 or 8413.14 shall be substituted;
(ii) after S.No. 51 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | | 52. | 8413.20 or 8413.91 | All goods | Nil. |
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