Effective Rate of Duty on goods of Chapter 54 to Chapter 82
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the corresponding entry in column (4) of the said Table subject to the relevant conditions specified in the Annexure to this notification, and the Condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid. Explanation.-For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified. Table S.No......... Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) ^[1]1. 5402, 5403 or 5406 All goods, other than nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent. ^17[10%] - ^[2]1A. 5402, 5404 or 5406 10 00 Nylon filament yarn (including nylon monofilament yarn) of 210 deniers or in the multiples thereof, with tolerance of 6 per cent. ^15[10%] - 2. 5501, 5502, 5503, 5504, 5505, 5506 or 5507 All goods ^17[10%] - ^3[2A. 5607 90 Of jute or other textile bast fibres of heading 5303 Nil -] ^26[2B 5307 1010, 5307 2000 Jute Yarn Nil -] 3. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ^[9]15. 6908, 6909, 6911, 6912 or 6914 All goods other than glazed tiles and broken glazed tiles, manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. ^14[10%] 5 ^31[**] ^[6]17. Omitted ^[10]18. 7009, 7010, 7011, 7020 00 19, 7020 00 29, 7018 10 90, 7018 20 00 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. ^14[10%] 5 ^[11]19. 7013 All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. Explanation.-For the purposes of this entry, the value of goods shall be t....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 71 ^33[**] ] (II) Ornaments and the like articles made of gold or silver or platinum or any one or more of them, whether or not set- (a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or (b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof; Nil 8 (III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; Nil - (IV) Precious and semi-precious stones, synthetic stones and pearls Nil - Explanation.-For the purposes of entries (I), (II) and (III), as the case may be,- (i) "ornament" means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or platinum or any one or more of them, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments; (ii) "metal" shall include,- &n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under Chapter 40, 73, 83, 85, 87 or 95 Nil - 38. 7326 20 10 Tyre bead wire rings intended for use in manufacture of tyres for cycles and cycle -rickshaws Nil - 39. 7323 or 7615 19 10 Pressure cookers ^16[5%] - 40. 7402 or 7403 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts. Nil 12 41. 7409 All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil 12 42. 7409 Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 3500 per metric tonne 12 and 13 43. 7409 or 7410 Copper strip and foil, intended to be used for manufacture of imitation "Zari" Nil - 44. 7601 Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils Nil 14 45. 7604 or 7608 or 7609 00 00 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of- (1) artificial limbs; or (2) any of the following rehabilitation aids, namely:- (i) Somi brace (i....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., has been taken in respect of the inputs or capital goods used in the manufacture of these goods ^37[**] 7. If no credit of the duty paid on the inputs used in or in relation to the manufacture of such ceramic tiles has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. 8. This exemption shall not be applicable to articles of jewellery of heading 7113 on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself. 9. If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate. 10. If, - (a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or (b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inserted vide Notification No. 05/2007 CE dated 1/3/2007 5. S.No. 5B and entries has been inserted vide Notification No. 05/2007 CE dated 1/3/2007 6. S.No.17 and the entries relating thereto has been omitted; vide Notification No. 05/2007 CE dated 1/3/2007 7. Against S.No.22, in column (3), the words "or synthetic" has been omitted; vide Notification No. 05/2007 CE dated 1/3/2007 8. S.No.22A and entries has been inserted, namely:- vide Notification No. 05/2007 CE dated 1/3/2007 9. S. No.15, has been amended vide notification no. 5/2008 CE dated 1/3/2008, before deletion the entry in column (4) was read as "16%" 10. S. No.18, has been amended vide notification no. 5/2008 CE dated 1/3/2008, before deletion the entry in column (4) was read as "16%" 11. S. No.19, has been amended vide notification no. 5/2008 CE dated 1/3/2008, before deletion the entry in column (4) was read as "16%" 12. S. No.30, has been amended vide notification no. 5/2008 CE dated 1/3/2008, before deletion the entry in column (4) was read as "16%" 13. S.No.31A and entries has been inserted, namely:- vide Notification No.. 5/2008 CE dated ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lowing goods manufactured in a factory starting from the stage of gold ore or concentrate, namely :- Gold bars, other than tola bars, bearing Manufacturer's engraved serial number and weight expressed in metric units Rs.280 per 10 gms - Further Substituted vide Notification No. 2/2012-CE, dated 16/01/2012, before it was read as:- [21A 71 Gold bars, other than tola bars, bearing Manufacturer's engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of- (a) gold ore or concentrate; (b) gold dore bar Explanation.- For the purposes of this exemption, "gold dore bar‟ shall mean dore bars having gold content not exceeding 80% accompanied by an assay certificate issued by the mining company, giving details of composition. Rs. 200 per 10 gms -] 25. Substituted vide notification no. 5/2011 CE dated 1-3-2011, before it was read as, "4%" 26. Inserted vide notification no. 5/2011 CE dated 1-3-2011 27. Omitted vide notification no. 5/2011 CE dated 1-3-2011, before it was read as, 8. 68 or 69 Sand lime bricks Nil - 28. Omitted vide n....
TaxTMI