TaxTMI 
TaxTMI 
TaxTMI 
Effective Rate of Duty on goods of Chapter 54 to Chapter 82
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....try 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. 63 Mosquito nets impregnated with insecticide 20[5%] -- 4. 64 Footwear subjected to any one or mo....
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....[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 the value charged for printing, decorating or ornamenting of the said goods. 14[10%] 5 23[20. Omitted] 21. 71 Primary gold converted with the aid of power 38[from any form of gold other than gold ore, concentrate or dore bar] Explanation.-For the purposes of the exemption, "primary gold" means gold in any unfinished or semifinished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. Nil -- 24[21A. 71 Gold bars, other than tola bars, bearing manufacturer's engraved serial number and weight....
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....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,-- (a) any alloy in which any of the metals specified in this entry at item No.(I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent by weight; (iii) "articles" in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. 25. 71 [42][platinum,] palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form ....
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....(iv) Four post collars (v) Thumb splint (vi) Finger splint (vii) Axilla crutches (viii) Elbow crutches (ix) Walking frames (x) Wheel chair or Tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind Nil 15 46. 7606 Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils Nil 5 and 14 47. 7606 Aluminium circles Rs. 2500 per metric tonne 5 and 14 48. 82 Pencil sharpeners and blades thereof Nil -- 49. 8201 All goods Nil -- 50. 82 Tools of two or more of the headings 8202 to 8205, put up in sets Nil 16 ANNEXURE Condition No. Conditions 1. If manufactured out of footwear- (i) bearing a brand name or trade name of any person; (ii) in respect of which the retail sale price has been declared; and (iii) in which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid. 2. This exemption shall apply only to such footwear on which the retail sale price is indelibly marked or embossed on the footwear itself. 3. If th....
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....ENVAT Credit Rules, 2004. 12. If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 13. If,- (a) no credit of duty paid on inputs under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 has been taken; (b) the entire amount of duty is paid in cash or through account current: Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles. 14. If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 15. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed. 16. If manufactured from goods falling within heading 8202 to 8205 of the First Schedule to the Central Excise Tariff Act, 1985, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 197....
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....ubstituted vide notification no. 11/2010 CE dated 27/2/2010 15. For the entry "12%", the entry "8%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for entry no. 8%, the entry 10% substituted vide notification no. 11/2010 CE dated 27/2/2010 16. For the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, substituted vide notification no. 5/2011 CE dated 1-3-2011, before it was read as, "4%" 17. For the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008 Further for "4%" the entry "8%" restored vide notification no. 15/2009 CE dated 7/7/2009. Further for entry no. 8%, the entry 10% substituted vide notification no. 11/2010 CE dated 27/2/2010 18. substituted vide notification no. 15/2009 CE dated 7/7/2009, before it was read as "Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used, manufactured at the site of construction for use in construction work at such site" 19. substituted vide notification no. 15/2009 CE dated 7/7/2009, before it was read as "2%" 20. For t....
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....read as, 14. 69051000 Roofing tiles NIL* -- 31. Omitted vide notification no. 5/2011 CE dated 1-3-2011, before it was read as, 16. 70 Glassware produced by mouth-blown process Nil -- 32. Inserted vide notification no. 5/2011 CE dated 1-3-2011 & Further Substituted vide Notification No. 2/2012-CE, dated 16/01/2012, before it was read as:- [21B 71 Silver arising in the manufacture of gold bars, other than tola bars, bearing the manufacturer's engraved serial number and weight expressed in metric units, starting from the stage of gold ore/concentrate or gold dore bars in the same factory. Rs.1500 per kg -] 33. Omitted vide notification no. 5/2011 CE dated 1-3-2011, before it was read as, (I) Articles of-- (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium; Nil 8 34. Omitted vide notification no. 5/2011 CE dated 1-3-2011, before it was read as, 26. 7113 Article of jewellery on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself 19[Nil] -- 35. Omitted vide notification no. 5/2011 CE dated 1-3-2011, before it was read as, 31. 7310 or 7326 Math....