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Answered 2012-01-08 13:41:36

The Winchester model 52C which was introduced in 1947 will range in price from 500 dollars for a gun with 60% of its original finish,up to 1,200 dollars for a nice example with 95% of its original finish remaining.

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With the serial number you provided,your Winchester model 52C was made in the year 1956.


visit rimfire central, Winchester forum. there is a post there for dating Winchester 52's The year of manufacture for serial number 96734 is 1956.


Most Winchester rifles are valued by using a percentage system of original finish remaining.The Winchester model 52C is no exception.If your rifle has between 60%-90% of its original finish remaining on the wood and metal then a standard model 52C will bring between 500-1,000 dollars.If you have a model 52C heavy target model then 650-1,000 dollars,if you have a model 52C bull target then 900-1,200 dollars,and if you have a model 52C sporter then between 1,400-2,850 dollars.these last models were only produced between 500-1,000 total.


I can say that the total production of model 52 Winchester rifles were 125,419 from 1919-1979.There were 32 more made after 1979.It is believed that between 500-1,000 Winchester 52C models were made during the 60 years of production.


did you mean 52C in a D? 52 cards in a deck.


52 cards in a pack without jokers


25C is 298K. 52C is 325K. Assuming linearity (an ideal gas), P=3*325/298=3.27 atm.


Value of a Winchester 52 can vary from $200.00 to $3600.00 or more depending on the model and condition. The 52 Target rifle went through many changes over the 60 years of its production. Unless they are in near mint condition, early models that resemble Enfield military rifles in appearance are generally not as desirable as later B and C versions with the more classic Marksman stock and internal improvements to the lock and trigger mechanisms. The D model with its kitschy white-line spacers and single-shot configuration are not quite as desirable but are easier to find in good condition. The only thing special about the E model is that there weren't many of them sold so it's relatively rare. The Sporter version of all four generations is almost always three times as expensive as the Target version of similar age. If you go to the web sites, gun broker.com or Auction arms.com or guns America.com and type in Winchester 52 their search engine will bring up all of the model 52's currently for sale. Also there is an explanation on how to rate the condition of your firearm, excellent, fine, good, poor on these sites. It's important to study the various versions because original condition is the key to collector value and alot of the 52's for sale have been significantly altered by owners who were competitive shooters. Good LuckAnswerIt depends greatly on the model variation. The .22's Model 52 were sold as 52b, then 52c, and finally 52d. Some known examples exist of 52e's. The 52c had a replaceable cartridge mag, while the 52d was a single shot with feed ramp only. These are highly sought after target rifles. If marked with U.S. as used by the US Army, they are even more collectable. They are great shooting rifles. AnswerYou forgot the model 52 witch was before 1939 and before the B .


In the summer months (June, July, August) it is regularly over 125F/52C in Southern Iraq.


52 C in a D of C. is the correct riddle.The answer is 52 Cards in a Deck ofCards.Mensa logic.


One 52c stamp, or any combination of stamps that total 52 cents


The temperature 52 degrees Celsius is equal to 125.6 degrees Fahrenheit. Celsius and Fahrenheit are the two most common units of measurement for temperature.


The value of any rifle is so highly dependent on condition that any numbers that you are given over the internet by someone who has not seen the firearm are basically fictitious. All that a knowledgable gun dealer can tell you is the range of prices he has seen paid for the model you have and explain condition factors. Your rifle is a relatively early production unit made sometime between 1923 and 1927. It would not originally have had the Speedlock feature, but the owner could have had this modification made by the factory. (You would need to have an expert look at the firing pin travel to know.) Most 52's that are from this era have alot of wear, and the metal parts tend to be turning brown or are rust-pitted if they haven't been cared for exceptionally well. If your barrel and receiver are still blue and not pitted it's worth more than average, even if the bolt handle area and the muzzle are worn a silver color. Other considerations are whether all the original sights, magazine, and sling are present and in good shape, as well as how worn and clean the wood stock is. The early models with the wing type safety are generally not as desirable for use as shooters as the later 52B and 52C models, which can still compete with modern target rifles. Since they are mostly collectors rather than shooters, only very original condition early examples that are mostly complete bring above $800. But since ones in that condition are pretty rare (they are 80 years old and were made in limited quantities), they can bring up to $1100 or more in mint condition. But it can be hard to sell a brownish one that has missing sights or accessories for $250.


The American Burn Association publishes a table on their website indicating that a healthy adult can be scalded within 5 minutes in 120 degrees F (48 C) and within 1 minute in water temperatures127 degree F (52C).


the record for the highest temperature not in the shade ever recorded in Al-Madinh Al-Monawarh city in the west of Saudi Arabia 60°C (140°F) on July 2010. there are many cities in Saudi Arabia record temperature in the shade over 52C (125.6°F) such as Jeddah, Riyadh , Dammam, AlHasa and Makkah that was in July 2010.


Fractional crystalization of Hydrogen Peroxide would involve lowering the temperature of the solution to just above the melting point. This will depend on the concentration and it is NOT linear. For instance, a 3% solution as is found in most drugstores will freeze at about -2C, 30% at about -25C, 35% at -33C, 50% at -52C, 70% at -40C and finally 90% at about -11C.


52 Cards in a Pack (With Jokers) Technically this is incorrect. there are 4 suits in a deck of cards hearts, clubs diamonds and spades. there are 13 cards per suit; A, 2, 3, 4, 5, 6, 7, 8, 9, 10, J, Q, K. If you have a full deck, there are 2 jokers Totaling 54 cards "With Jokers" --The correct Answer is '52 Cards in a Pack (WithOUT Jokers)


the record for the highest temperature not in the shade ever recorded in Al-Madinh Al-Monawarh city in the west of Saudi Arabia 60°C (140°F) on July 2010. there are many cities in Saudi Arabia record temperature in the shade over 52C (125.6°F) such as Jeddah, Riyadh , Dammam, AlHasa and Makkah that was in July 2010. by Abdullah Salem Al-Gaydi, Jeddah, Saudi Aarabia.


(A): s = 5c/4. (B): (s - 10.5) = 13(4c/5)/10 Substitute A in B (5c/4 -10.5) = 52c/50 ie 5c - 42 = 208c/50 5c = 4.16c + 42 0.84c = 42 c = 50 Original cost price R50, original selling price R62.50 Theoretical cost price R40, theoretical selling price R52, profit 12/40 = 30%. QED I enjoyed this one, it actually worked straight out on the keyboard!


Normal would be considered a typical and regular uncalculated parameter of any function, where as average is precisely calculating the varying parameters divided by the number of intervals each time the parameter was recorded. For example:The normal functioning of my CPU in my PC returns a temperature of between 45C and 55C based on regular CPU load.The average temperature of my CPU based on recording the different temperatures over a number of times: Test 1 - 7:10am - 43CTest 2 - 10:15am - 52CTest 3 - 12:30pm - 59CTest 4 - 4:20pm - 44C43 + 52 + 59 + 44 = 198 divided by 4 tests = 49.5Average temperature of my CPU during this time is exactly 49.5CLike a tenpin bowling game, averages of player scores are based on how much they score added to the score of every game they've played then divided by how many games they've played. This will return their score average. Having a bad game of 90 will decrease their average and having a good game of 220 will increase it even though their normal game would score around 140.People often misuse the term "average" when they in fact mean "normal". If people actually meant to use the word "average", then they should give the exact response and not an opinionated one. IE. "Today I feel average, meaning that I am not hot or cold, my body temperature is 38C and my stress level is normal."


There are 22 Mormon congregations in Ireland. They are:Dublin Ireland Stake:Finglas Ward: Finglas Road, DublinClonsilla Ward: Clonsilla Road, BlanchardstownBray Branch: 52C Main Street, BrayTerenure Ward: 48 Bushy Park Road, DublinClondalkin Ward: Ninth Lock Road, ClondalkinMullingar Branch: MullingarDundalk Branch: Blackthorn Business Park, Unit 6A, Dundalk, LeinsterSligo Branch: Pearce Road, Sligo, ConnachtBelfast Northern Ireland Stake:Bangor 1st Ward: Cleland Park, Bangor, BT20 3EPBangor 2nd Ward: Cleland Park, Bangor, BT20 3EPLisburn Ward: 3 Belsize Road, Lisburn, BT27 4HUPortadown Ward: Brownstown Road, Portadown, BT63 5DZHolywood Road Ward: 403 Holywood Road, Belfast, BT4 2GUCavehill Ward: 16 Old Cavehill Road, Cavehill, BT15 5GTNewtonabby Ward: 468 Shore Road, NewtonabbyOmagh Branch: 13 Beltany Road, Coney Warren, OmaghColeraine Branch: 8 Sandelfields Knocklynn Road, ColeraineLondonderry Ward: Racecourse Road, LondonderryLimerick Ireland District:Waterford Branch: 51A Tycor Business Centre, WaterfordLimerick Branch: Doradoyle Road, LimerickCork Branch: Sarsfield Road, CorkTralee Branch: O'Keefe's House, Pembroke Street, Tralee


The highest temperature ever recorded in Europe (several times successively), has been in Spain. 1876 was not the only year that Spain reportedly reached 50C, and it was not recorded with faulty equipment, as some would have you believe, (only copying some silly reports on the net). On many occasions, and in several different locations, from Cordoba to Seville, to Malaga, the temperature has been 50C or more in the shade. There is absolutely no way that a faulty reading would have made it in the record books, as supposedly some say, especially when these dedicated scientists are only interested in hard empirical facts. The people doing the tests, would have known the thermometers were unreliable, and taken readings with more than one thermometer if in doubt, therefore immediately discarding any false readings, as were other readings if you look at other countries. What is more, natives, as well as foreigners living in Spain, have personally attested to these temperatures having been reached, reporting tourists dropping to the floor at 52C in Malaga, for example, in the 90s. Others, including natives, being hospitalised in Madrid and around the South, all in different years and, all reporting a minimum temperature of at least 50C in the shade. Scientific Proof: Tunisia, has a recorded max. temp. over 50C (55C, at Kebili, 2009), and this fact is not disputed, yet mid Tunisia is only 2 degrees further South in latitude than Southern Spain - 133 miles. Temperature rises 1C for every 100 miles closer you go to the equator. This, therefore, also supports findings that in Spain, even 53.7C is possible. And being larger in landmass than both Italy and Greece (and being much closer to North Africa than either one), Spain will also be hotter, (and it is, having desert along the SE corner), easily surpassing their disputed shared max. of only 48.8C. NB: (And in Europe's 2004 heatwave, it was official all across the UK television channels, that Greece that year had broken its previous temp record, by reaching only 45C, not 48.8)


There is a common misconception that South Africa's highest recorded temperature was 42 degrees celsius, and this is attributed to places as varied as Cradock, Kimberly and Upington. This figure is, however, totally untrue, South Africa has MANY places that regularly record temperatures over 40 degrees (105 Degrees F), and some areas report records far higher than this.Even Cape Town, which has a Mediterranean Climate (i.e. relatively mild. Other areas displaying this climate include coastal California, most Mediterranean countries, SW Australia etc) recorded a high of 42 degrees C in March 2009. Durban has also recorded 42C one September. Even Grahamstown in the Eastern Cape, usually a fairly mild area, reached 42C in 1999, and Cradock in the ECape records 40s often. Messina, Mafikeng, Kimberly etc etc often do as well.Upington, in the Northern Cape, often has the Countries highest temperature (and is one of the 5 sunniest cities on Earth) with 40s very regular indeed in Summer, and a January high of 46 officially recorded (as per meteorological standards. i.e. In Shade, 1m above ground and shielded from winds etc).The North Eastern Areas of Limpopo or Mpumalanga are especially warm. Even in Winter, the Lowveld (i.e. The NE areas) has average daily highs which hover between 25C and 30C, and frequently reach more than 32 degrees C (90F). In Summer these areas are frequently over 40 degrees C (often for several days per week), and feel especially warm due to high humidity. There are anecdotal reports of 52C from Komatipoort in November of 2006.However, the official record for the highest temperatures in South Africa belong to the Richtersveld National Park - Northern Cape (bordering with Namibia). This park has recorded an official (meteorological) high temperature of 53 Degrees Celsius (127.4 Fahrenheit), making it one of the hottest areas on the planet. It is also one of the driest, receiving less than 2 inches of rain per year (usually one day of rain per year).


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Excise Duty Rate: - There is no change in the mean Cenvat rate of 8% ad valorem. However,the concessional excise duty rate of 4% has been increased to 8%, with certain exceptionslike food products, pharmaceuticals products including drugs, papers, medical equipmentsand specified textiles machinery etc. Chapter-wise details are given below.CHAPTERS 1 TO 20:No change.CHAPTER 21:21.1 Appropriate classification is being indicated for Coffee or tea pre-mixes which arefully exempt from excise duty [S.No 22A of Notification No. 3/2006-CE dated the 1st March2006 as amended by Notification No. 13/2009 -CE refers. Consequently, S.No.26A has beenomitted]CHAPTERS 22 TO 26:No changeCHAPTER 27:27.1 Basic excise duty on motor spirit commonly known as petrol intended for sale with abrand name is being converted from '6% + Rs 5 per litre' to a specific rate of Rs 6.50 perlitre. Consequently petrol intended for sale with a brand name will attract total excise duty ofRs. 14.50 per litre. [S.No.17 of the Notification No. 4/2006-CE dated the 1st March 2006 asamended vide notification No. 14 /2009-C.E refers].27.2 Basic excise duty on High speed diesel oil intended for sale with a brand name isbeing converted from '6% + Rs 1.25 per litre' to a specific rate of Rs 2.75 per litre.Consequently, High Speed Diesel intended for sale with a brand name will attract total exciseduty of Rs 4.75 per litre. [S.No.19 of the Notification No. 4/2006-CE dated the 1st March2006 as amended vide notification No. 14 /2009-C.E refers].27.3 High speed diesel oil blended with alkyl esters of long chain fatty acids obtained fromvegetable oils, commonly known as bio-diesels, up to 20% by volume is being exemptedfrom basic excise duty, additional duty of excise and special additional duty of excise subjectto the condition that appropriate duties have been paid both on HSD and bio-diesel. [Sr. No.24B of the Notification No. 4/2006-CE dated the 1st March 2006 as amended videnotification No. 14 /2009-C.E, notification No. 21 /2009-C.E. & S. No. 5 of notification No.28/2002-Central Excise, dated the 13th May, 2002 as amended vide notification No. 8/2009-C.E, refer]27.4 Excise duty rate on special boiling point spirits falling under tariff items 27101111,27101112, 27101113 has been reduced to 14%. [S.No. 15 of notification No. 2/2008-CentralExcise dated the 1st March, 2008 as amended vide notification No. 19/2009-C.E andnotification No. 18 /2009-C.E refers]27.5 Excise duty rate on Naphtha falling under heading 2710 has been reduced to 14%.[Notification No. 18/2009-CE issued in supersession of Notification No.23/2006-CentralExcise, dated the 1st March 2006 refers. Consequently, S.No. 18 of the Notification No.4/2006-CE dated the 1st March 2006 has been omitted vide notification No. 14/ 2009-C.E.]27.6 Notification No. 4/2006-CE dated 1st March, 2006 has been amended so as toexpressly provide that exemption from excise duty is available to Naphtha or NaturalGasoline Liquid -(a) for use in the manufacture of fertiliser and if such fertiliser is cleared as such fromthe factory of production; or(b) for use in the manufacture of ammonia, if such ammonia is used in themanufacture of fertiliser and such fertilizer is cleared as such from the factory of production.The implication of these changes is that exemption to naphtha or NGL would not be availableif they are used in the manufacture of fertiliser/ ammonia which in turn is used formanufacture of some other item.[S. Nos. 7 and 7A of the notification No. 4/2006-C.E as amended/inserted vide notificationNo. 14/2009-C.E refers].CHAPTER 28:No change.CHAPTER 29:29.1 Excise duty on pure terephthalic acid (PTA) is being increased from 4% to 8% [S.No.52C of the notification No. 4/2006-C.E as amended vide notification No.14/2009-C.E refers].29.2 Excise duty on dimethyl terephthalate (DMT) is being increased from 4% to 8%[S.No. 52D of the notification No. 4/2006-C.E as amended vide notification No. 14/2009-C.Erefers].29.3 Excise duty on acrylonitrile is being increased from 4% to 8% (S.No. 52E of thenotification No. 4/2006-C.E as amended vide notification No. 14/2009-C.E refers).CHAPTER 30-31:No change.CHAPTER 32:32.1 Excise duty on ink used in writing instruments is being increased from 4% to 8%(S.No 68A of the Notification No. 4/2006-C.E as amended vide notification No. 14/2009-C.Erefers).CHAPTER 33 TO 38:No change.CHAPTER 39:39.1 Excise duty on polyester chips is being increased from 4% to 8% [S.No. 80A of theNotification No. 4/2006-C.E as amended vide notification No. 14/2009-C.E refers].CHAPTER 40:40.1 Excise duty on Heat resistant latex rubber thread is being increased from 4% to 8%[S.No. 82 of the notification No. 4/2006-Central Excise as amended vide notification No14/2009-CE refers].40.2 Excise duty on Heat resistant rubber tension tape is being increased from 4% to 8%[S.No. 82A of the notification No. 4/2006-Central Excise as amended vide notification No14/2009-CE refers].CHAPTER 41 TO 42:No change.CHAPTER 43:43.1 Excise duty on Raw, tanned and dressed fur skins is being increased from 4% to 8%[S.No. 86 of the notification No. 4/2006-Central Excise as amended vide notification No14/2009-CE refers].CHAPTER 44:44.1 Excise duty on all goods falling under heading 4408 (Sheets for veneering forplywood, similar laminated wood and other wood, of thickness not exceeding 6 mm) is beingincreased from 4% to 8% [S.No. 86B of the notification No. 4/2006-Central Excise asamended vide notification No. 14/2009-CE refers].44.2 Excise duty on all goods falling under heading 4410 (particle board, oriented strandboard, Fibre board and similar board of wood or other ligneous materials) and all goodsfalling under heading 4411 (Fibre board of wood or other ligneous materials) is beingincreased from 4% to 8% [S.No. 87 of the notification No. 4/2006-Central Excise as amendedvide notification No. 14/2009-CE refers].44.3 Excise duty on all goods falling under heading 4412 (Plywood, veneered panels andsimilar laminated wood) is being increased from 4% to 8% [S.No. 87B of the notification No.4/2006-Central Excise as amended vide notification No.14/2009-CE refers].44.4 Excise duty on Flush doors is being increased from 4% to 8% [S.No. 87C of thenotification No. 4/2006-Central Excise as amended vide notification No. 14/2009-CE refers].44.5 Excise duty on articles of wood, other than articles of densified wood is being increasedfrom 4% to 8% [S.No. 1 of the notification No. 10/2006-Central Excise as amended videnotification No. 17 /2009-CE refers].CHAPTER 45 TO 47:No change.CHAPTER 48:48.1 Excise duty on all goods falling under heading 4820{folders, file covers, manifoldbusiness forms & other articles of stationery, of paper or paperboard (except notebooks andexercise books )} is being increased from 4% to 8% [S.No. 2 of the notification No. 10/2006-Central Excise as amended vide notification No. 17/2009-CE refers]. Notebooks and exercisebooks continue to be exempted [S.No. 97 of notification no. 4/2006- Central Excise dated01.03.2006]48.2 Excise duty on paper and paperboard labels is being increased from 4% to 8% [S.No.3 of the notification No. 10/2006-Central Excise as amended vide notification No. 17 /2009-CE refers].CHAPTER 49:No change.CHAPTER 50 TO 63:50.1 Excise duty on manmade filament yarn falling under headings 5402, 5403 and 5406 isbeing increased from 4% to 8% [S.No 1 of notification No. 5/2006-CE as amended videnotification No. 15/2009-CE refers].50.2 Excise duty on manmade fibres (tow and staple fibres) falling under headings 5501 to5507 has been increased from 4% to 8% [S.No 2 of notification No. 5/2006-CE as amendedvide notification No. 15/2009-CE refers].50.3 Excise duty on all textile goods made of pure cotton, not containing any other textilematerial, is being increased from nil to 4%. [Notification No 29/2004-CE as amended videnotification No. 11/2009-CE refers]. However, the said goods would be exempt from exciseduty subject to non availment of Cenvat credit on input. [Notification No 30/2004-CE refers].Thus, the exemption will be optional. Those opting to pay duty @ 4% will be eligible to availCenvat credit. The applicable rates for CVD purposes will be 4%.50.4 Excise duty on all textile goods, made of manmade fibre/yarn or natural fibres/yarnother than cotton i.e. beyond the fibre/yarn stage is being increased from 4% to 8%[Notification No. 59/2008- CE dated 7th December, 2008, as amended vide notification No.20/2009-CE refers]. However, the said goods would continue to be fully exempt from exciseduty subject to non-availment of Cenvat credit on inputs. [Notification No 30/2004-CErefers]. A manufacturer, who takes credit of the duty paid on inputs, would be required to payduty on the final product. The applicable rates for CVD purposes will be 8%.50.5 Excise duty exemption has been provided to tops (man-made), made out of duty paidman-made tow procured from outside the factory using "tow-to-top" process. [S.No 10 A ofnotification No 30/2004-CE as inserted vide notification No. 12/2009-CE refers].50.6 No intimation or permission will be necessary either for availing full exemption orpaying duty and taking credit in cases as discussed above.50. 7 There is no change in excise duty rates on items such as, Nylon fishnet twine, madeup fishing nets and nylon tyre cord fabrics etc, which already attract 8% excise duty withoption of exemption from excise duty subject to non-availment of Cenvat credit on inputs.50.8 There is no change in the rates of excise duty on textiles and textile articles, presentlyattracting 'Nil' rate by tariff or by notifications.CHAPTER 64 to 67:No changeCHAPTER 68:68.1 Excise duty on goods in which not less than 25% by weight of fly ash or phosphogypsumor both have been used, has been increased from 4% to 8% [S. No.9 of notificationNo. 5/2006- Central Excise has been amended vide notification No.15/2009-Central Excise].68.2 Goods manufactured at the site of construction for use in construction work at suchsite have been fully exempted. This exemption was so far available only to the goods inwhich more than 25% by weight of red mud, press mud or blast furnace slag or one or moreof these materials, have been used. This condition has now been removed, and exemption isavailable to all kinds of goods irrespective of use of these materials in such goods [S. No.10of notification No. 5/2006- Central Excise has been amended vide notification No. 15/2009-Central Excise].68.3 Excise duty on articles of mica has been increased from 4% to 8% [S. No.8 ofnotification No. 10/2006- Central Excise has been amended vide notification No. 17/2009-Central Excise].68.4 Excise duty on solid or hollow building blocks, including aerated or cellular lightweight concrete block and slabs, has been increased from 4% to 8% [S. No.9 of notificationNo. 5/2006- Central Excise has been amended vide notification No. 15/2009-Central Excise].CHAPTER 69:69.1 Excise duty on ceramic tiles, manufactured in a factory not using electricity for firingthe kiln, has been increased from 4% to 8% [S. No.13 of notification No. 5/2006- CentralExcise has been amended vide notification No. 15/2009-Central Excise].CHAPTER 70:No changeCHAPTER 71:71.1 Excise duty on articles of jewellery, on which brand name or trade name is indeliblyaffixed or embossed on the article of jewellery itself, has been reduced from 2% to 'nil' [S.No.26 of notification No. 10/2006- Central Excise has been amended vide notification No.17/2009-Central Excise].CHAPTER 72:No change.CHAPTER 73:73.1 Excise duty on LPG Gas stoves has been increased from 4% to 8% [S.No. 36 of thenotification No. 5/2006-Central Excise as amended vide notification No. 15/2009-CE refers].CHAPTER 74 TO 83:No change.CHAPTER 84 & 85:84.1 Excise duty on electronic milk fat tester and electronic solid non-fat (SNF) tester hasbeen increased from 4% to 8%. [S. No. 19 of notification No. 6/2006-CE amended videnotification No. 16/2009-CE refers].84.2 Excise duty on MP3/ MP4 or MPEG 4 players with or without radio/ video receptionfacility has been increased from 4% to 8%. [S. No 21 of notification No. 6/2006-CE amendedvide notification No. 16/2009-CE refers].84.3 Excise duty exemption on recorded smart cards and recorded proximity cards and tagshas been made optional. Thus, a domestic manufacturer of recorded smart cards, recordedproximity cards and tags can pay the applicable excise duty if he chooses to and avail thecredit of duty paid on the inputs. When these items are imported, CVD at 8% will beattracted. [S. No 22A & S. No 22B of notification No. 6/2006-CE amended vide notificationNo. 16/2009-CE refers].84.4 Excise duty exemption has been provided to packaged software, subject to specifiedconditions, from so much of the duty of excise leviable thereon as is equivalent to the exciseduty payable on the portion of the value which represents the consideration paid or payablefor transfer of the right to use such software. [Notification No. 22/2009-Central Exciserefers].CHAPTER 86:No changeCHAPTER 87:87.1. Excise duty on motor vehicles of heading 8702 and 8703 having engine capacityexceeding 1999cc, has been reduced from 20% + Rs.20,000 per unit to 20% + Rs.15,000 perunit. [S.No.41A of notification No. 6/2006- Central Excise has been amended videnotification No. 16/2009-Central Excise].87.2. Excise duty on petrol driven motor vehicles for transport of goods except dumpers oftariff item 8704 10 90 has been reduced from 20% to 8% [S. No.44 of notification No.6/2006- Central Excise, dated 01.03.2006 has been amended vide notification No. 16/2009-CE]. Further, the excise duty on chassis of such petrol driven vehicles has been reduced from20% + Rs.10,000 per chassis to 8% + Rs.10,000 per chassis [S. No. 51A has been inserted innotification No. 6/2006- Central Excise vide notification No. 16/2009-Central Excise].CHAPTER 88 - 89:No changeCHAPTER 90:90.1 Excise duty on contact lenses has been increased from 4% to 8%. [S. No. 23 ofnotification No. 59/2008-CE amended vide notification No. 20/2009-CE refers].90.2 Excise duty on parts of drawing and mathematical instruments, used in themanufacture of drawing and mathematical instruments has been increased from 4% to 8%.[S. No. 58 of notification No. 6/2006-CE amended vide notification No. 16/2009-CE refers].90.3 Excise duty exemption has been provided on specified medical devices namely,Patent Ductus Arteriosus/ Atrial Septal Defect occlusion device. [S. No 68A of notificationNo. 6/2006-CE inserted vide notification No. 16/2009-CE refers].CHAPTER 91-94:No changeCHAPTER 95:95.1 Excise duty on playing cards has been increased from 4% to 8%. [S. No. 24 ofnotification No. 59/2008-CE amended vide notification No. 20/2009-CE refers].CHAPTER 96:96.1 Excise duty on all goods (except specified brooms) classified under heading 9603 ofthe Central Excise Tariff like paint brushes, shaving brushes, toothbrushes etc has beenincreased from 4% to 8%. [S. No. 75 of notification No. 6/2006-CE amended videnotification No. 16/2009-CE refers].96.2 Excise duty on slide fasteners and parts thereof classified under heading 9607 of theCentral Excise Tariff has been increased from 4% to 8%. [S. No. 75A of notification No.6/2006-CE amended vide notification No. 16/2009-CE refers].LEGISLATIVE AMENDMENTS:1. Amendments in First Schedule to the Central Excise Act, 1944: -(i) Section 9A (2) of the Central Excise Act has been amended so as to exclude certaintypes of offences and circumstances from the purview of the compounding provisions.[Clause 103 of the Finance (No. 2) Bill, 2009 refers]. Consequently, section 37 of the Centralexcise Act has also been amended. [Clause 109 of the Finance (No. 2) Bill, 2009 refers].(ii) Sections 14A and 14AA have been amended to provide that the Chief Commissionermay also nominate Chartered Accountants for conducting special audits under theseprovisions. [Clauses 104 and 105 of the Finance (No. 2) Bill, 2009 refer].(iii) Section 23A has been amended to prescribe that the Authority for Advance Rulingsauthorised under section 28F of the Customs Act would be competent to deal with casesunder the Central Excise Act as well. [Clause 106 of the Finance (No. 2) Bill, 2009 refers].(iv) Sections 35G and 35H have been amended so as to empower High Courts to condonedelay in the filing of appeals, applications as well as the memorandum of cross objectionswhere it is satisfied that there was sufficient cause for delay. [Clauses 108 and 109 of theFinance (No. 2) Bill, 2009 refer].2. Amendments in First Schedule to the Central Excise Tariff Act, 1985: -(i) Note 1 of Chapter 8 in the First Schedule to the Central Excise Tariff Act, 1985 hasbeen substituted so as to exclude 'betel nut product known as supari' of tariff item 2106 9030from its purview.(ii) A note has been inserted in Chapter 21 so as to provide that in relation to product oftariff item 2106 90 30 the process of adding or mixing cardamom, copra, menthol, spices,sweetening agents or any such ingredients, other than lime, katha (catechu) or tobacco tobetel nut in any form shall amount to 'manufacture'.(iii) In chapter 58 against tariff item 5801 2210 in column (3) and (4), the entry 'm2' and'8%' respectively is being inserted.[Clause 111 of the Finance (No.2) Bill, 2009 refers]3. Amendments in CENVAT Credit Rules 2004: -(i) An explanation has been inserted in Rule 2 of the Cenvat Credit Rules 2004 so as toclarify that 'inputs' which are eligible for availing Cenvat credit shall not include cement,angles, channels, CTD or TMT bar and other items used for construction of shed, building orstructure for support of capital goods. [Notification No. 16/2009-CE (NT) refers].(ii) Rule 6(3) of the Cenvat Credit Rules, 2004 is being amended to prescribe that amanufacturer of both dutiable and exempted goods using common inputs, who does notmaintain separate accounts, shall pay an amount equal to 5% of the total price of theexempted goods instead of 10%.[Notification No. 16/2009-CE (NT) refers].4. Amendments in Central Excise Rules, 2002: -A new rule has been inserted in the Central Excise Rules 2002 to provide that recordsseized by the department during an investigation but not relied upon in the Show CauseNotice should be returned to the party within 30 days of the issue of show cause notice or thecompletion of the period for issue of the show cause notice [Notification No. 17/2009-CE(NT) refers].MISCELLANEOUS:1. The benefit of SSI exemption is being extended to printed laminated rolls bearing thebrand name of another person by adding this item to the list of specified packing materials atpara 4(e) of the exemption notification. The exemption for this item would be available forthe first clearances for home consumption not exceeding Rs. 150 lakhs during the remainingperiod of this financial year i.e. 2009-10. [Notification No. 8/2003-CE dated the 1st March2003 as amended vide notification No. 9/2009-C.E refers].2. Excise duty exemption is being extended to Ethylene Vinyl Acetate (EVA) compoundmanufactured by a job worker, for further use in the manufacture of exempted foot wear, onpar with PVC compound. [Notification Nos. 83/1994-CE and 84/1994-CE both dated the11th April, 1994 as amended vide notification No.7/2009-C.E.].3. Notification Nos. 33/97-CE (NT) dated 01.08.1997, 44/97-CE (NT) dated 30.08.1997and 7/98-CE (NT) dated 10.03.1998, which relate to erstwhile compounded levy scheme forsteel induction furnace units and re-rolling mills, are being amended with retrospective effectfrom the date of issue of the respective notifications so as to regularise fixation of rates ofduty under these notifications [Clause 110 of the Finance (No.2) Bill, 2009 refers].4. Excise duty on all goods of cotton, not containing any other textile material which ismanufactured wholly out of indigenous raw material and cleared by EOU in domestic tariffarea, is being increased from nil to 4% ( S. Nos 5 and 7 of notification No. 23/2003-CE asamended vide notification No. 10/2009-CE refers)5. Excise duty on all goods, (other than of cotton), which is manufactured wholly out ofindigenous raw material and cleared by EOU in domestic tariff area is being increased from4% to 8% [S. Nos 5A, 6 and 7A of notification No.23/2003-CE as amended vide notificationNo. 10 /2009-CE refers].6. Consequent to increase in excise duty rates from 4% to 8% on certain items coveredunder RSP (Retail Sale Price) based assessment, the abatement rates have also been revisedsuitably.[ Notification No. 18/2009-CE (NT) refers].For More Details Visit: http://inodetechnologies.blogspot.com/



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