Batteries, sound equipments, wireless receiving sets, televisions sets and games

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....se leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any laid down in the corresponding entry in column (5) thereof. THE TABLE Sl. No. Chapter or Heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 85.07 Parts of storage batteries, namely, containers, covers and plates. Nil If used in the factory of production in the manufacture of electric storage batteries falling under Heading No. 85.07. 2. 85.07 Electric storage batteries Nil If - (i) the Collector of Central Excise is satisfied that the aforesaid storage ba....

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....xcise that the aforesaid storage batteries are intended to be used as original equipment parts by the manufactures of the following types of motor vehicles, namely: (a) two-wheeled vehicles; (b) three-wheeled vehicles; (c) saloon cars, falling under Chapter 87 of the said Schedule; and (ii) in relation to any concession in respect of such storage batteries, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 5. 85.07 Parts of electric batteries of the type known commercially as Stationary Batteries, namely, containers, covers and plates. Nil If used in the manufacture of such stationary batteries : Provided that where such use is elsewhere than in the factory of production of such parts of Stati....

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....es for records, impressed, which are produced in one factory and used in any other factory belonging to the same manufacturer in the manufacture of gramophone records, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 14. 85.27 Wireless receiving sets (other than broadcast television receiver sets). Nil If manufactured by the Central Government or a State Government and intended to be used through Central Government or State Government agencies for the benefit of the public. 15. 85.27 or 85.28 Wireless receiving sets. Nil If assembled at home as a hobby from ready-made kits by individuals for their personal use. 16. 85.28 Broadcast television receiver sets (monochrome) of screen size not exceedi....