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8th January, 2004.
Notifications No. 2/2004-Central Excise
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)
"272.9402.10All goods8%-- ";
(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)
"277.2710.92Aviation turbine fuel8%--
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) Limbs
Nil--".
2. This notification shall come into force on the 9
th
day of January, 2004.
G. S. Karki
Under Secretary to the Government of India
F.No. 349/1/2003-TRU
Note: The principal notification No.6/2002-Central Excise dated the 1
st
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].
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