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Notification No. 24/86-C.E., dated 10-2-1986 as amended by Notifications No. 19/87-C.E., dated 10-2-1987 and No. 26/95-C.E. (N.T.), dated 6-6-1995.

[2] Declared excisable goods. - In exercise of the powers conferred by proviso to sub-rule (1) of rule 173A of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 11/78-Central Excises, dated the 25th January, 1978, the Central Government hereby declares the goods described in column (2) of the Table hereto annexed and falling under Chapter, Heading No. or Sub-heading No., as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (3) of the said Table, as declared excisable goods.




Chapter, Heading No. or 
Sub-heading No. 

(1) (2) (3)
1. Motor Spirit 27.10 
2. Kerosene  2710.21 and 2710.29 
3. Refined Diesel Oil  2710.31,2710.32 and 2710.39 
4. Diesel Oil, not elsewhere specified  2710.41 and 2710.49 
5. Furnace Oil 2710.50 
6. Petroleum gases, jelly and waxes  27.11and27.12 
7. Petroleum Coke, Petroleum bitumen  and other residues, bitumen and asphalt and bitumen mixtures and other products 27.13, 27.14 and 27.15
8. All products derived from refining crude petroleum  or shale (whether liquid, semi-solid or solid in form), not otherwise specified, including oils greases  27
9.  Carbon black (including lamp black and acetylene black)  2803.00
10. Cinematograph Films, unexposed 3701.20 or 3702.20 
11. Synthetic Rubber (including synthetic rubber latex  and prevulcanised rubber latex)  40
12. Linoleum 5904.10 
13. Iron and Steel and articles thereof 72 (excluding 7210.20, 7212.60 and 72.14), 7301.00, 7302.10, 73.03, 73.04, 73.07 
14. Copper and articles thereof 74 (excluding 74.11 and 74.12) 
15. Aluminium and articles thereof  76 (excluding Heading Nos. 76.10 and 76.12) 
16. Lead and articles thereof 78 (excluding 78.06, 78.07 and 78.08) 
17. Zinc and articles thereof 79 (excluding 79.09 and 79.10) 
18. Permanent Magnets 85.05 
19. Graphite Electrodes and Anodes, all sorts  85.45 
20 Motor vehicles  87 
Provided that nothing contained in this notification shall apply to an assessee, or class of assessees, in respect of whom necessary direction, in pursuance of clause (c) of sub-rule (4) of rule 173G, has not been issued by the Commissioner.

2. This notification shall come into force on the 28th day of February, 1986.