TaxTMI 
TaxTMI 
Effective Rate of Duty on goods of Chapter 83 to Chapter 93
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....Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions specified in the Annexure to this notification, and condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid: ^[1][Provided that nothing contained in this notification shall apply to the- (a) goods specified against S. No. 10 of the said Table before the 27th day of February, 2010 and after the 31st day of March, 2011; and (b) goods specified against S. No. 35A of the said Table after the 31st day of March, 2013] Explanation.-For the purposes of this notification, the rates specified in columns (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. 84 The Coir processing machinery specified in List 1, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil - ^[27]2. 84 Spinnere....
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.... Water purification equipment, based on following technologies:- (a) Ultra-filtration Technology using poly acrylonite membranes; or polysulphone membranes (b) Arsenic Removal Technology using ceramic micro-filtration membrane; or (c) Reverse Osmosis Technology using thin film composite membrane (TFC); or (d) Candle-less terracotta water filtration. Nil - ^79[8C. 8421 21 20 ^96[****] - (ii) Replaceable kits of all water filters except those operating on reverse osmosis technology ^93[5%] -] ^[28]8D. 8421 21 Water filtration or purification equipment ^69[5%] -"; ^[29]9. 8430 or 8705 (i) Drilling rigs falling under heading 8430, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid; ^65[10%] 5 (ii) Drilling rigs mounted on motor vehicle chassis falling under heading 8705, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid. Explanation.-For the purposes of entries (i) and (ii), value of the dri....
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.... 8473 30 or 8523 The following goods, namely:- (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive; (e) DVD Drive or DVD Writer; (f) Flash memory; (g) Combo drive. 5% -] ^102[**] 18. 8481 80 41 or 8481 90 10 All goods Nil - 19. 84 or 90 The following goods, namely:- (i) Electronic milk fat tester; and (ii) Electronic solid non-fat (SNF) tester. ^70[10%] - 20. 8512 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading 8712 Nil - ^ [32]21. 85 MP3/MP4 or MPEG 4 player, with or without radio or video reception facility ^70[10%] - ^103[**] ^[10]23. 8523 Recorded video cassettes intended for television broadcasting and supplied in formats such as Umatic, Betacam or any similar format ^69[5%] - ^104[**] ^105[**] 26. 8523 CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper....
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....y operated vehicles, including two and three wheeled electric motor vehicles Explanation.- For the purposes of this exemption, "electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor-assisted cycle rickshaws driven by rechargeable solar batteries, also known as 'soleckshaw' ^93[5%] -] ^39[35A. Any Chapter The following goods for use in the manufacture of goods specified against ^109[S. No. 35 and 42A], namely:- (i) Battery Pack; (ii) Battery Charger ; (iii) AC or DC Motor; and (iv) AC or DC Motor Controller ^93[5%] -] ^40[35B. Omitted] ^[41]36. 8706 00 21 or 8706 00 39 Chassis for use in the manufacture of battery powered road vehicles ^65[10%] 3 ^[42]37. 8706 00 43 or 8706 00 49 Chassis for use in the manufacture of battery powered road vehicles ^66[10% + Rs. 10,000/- per chasis] 3 38. 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official....
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....r vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. ^65[10%] - ^[45]42A. 8703 Hybrid motor vehicles ^110[Explanation.- For the purpose of this entry, "hybrid motor vehicles" means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro-hybrid motor vehicle with start and stop technology using battery powered electric motor only while in static condition] ^65[10%] - ^111[42B 8702, 8703 Hydrogen vehicles based on fuel cell technology. Explanation.- For the purpose of this entry, "Hydrogen vehicle" means a motor vehicle, that converts the chemical energy of hydrogen to mechanical energy by reacting hydrogen with oxygen in a fuel cell to run electric motor to power the vehicle drive trains. 10% -; 42C Any Chapter (a) Kits for conversion of fossil fuel vehicles to hybrid motor vehicles 5% - (b) Parts of such kits specified at (a) above Explanation.- For the purpose of this entry, "hybrid motor vehicle" shall ha....
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....g or other specialised material handling equipment is mounted, fitted or fixed Explanation.-For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them ^65[10%] - ^[54]52A. 8711 All goods ^67[10%] - 53. 8714 Parts and accessories of vehicles of heading 8712 and 8713 Nil - ^82[53A. 8716 20 00 All goods Nil -] 54. 8716 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes. Explanation.-For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer. Rate of duty applicable on the diesel generating set fitted on the trailer. - ^[12]54A. 8802 All goods Nil 21 ^[13]54B. Any Chapter Parts (other than rubber tyres and tubes), of aircraft of heading 8802 Nil 22 ^[14]54C. 8803 Parts of (i) goods falling under heading 8801; or (ii) goods falling under tariff item 8802 60 00 Nil - ^[15]54D. 8802 ....
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....mantles for use in kerosene pressure lanterns Nil - 73. 9503 Parts and accessories Nil - ^117[**] ^[18]75. 9603 All goods ^70[10%] - ^[19]75A. 9607 All goods ^70[10%] - ^[20]75B 9603 10 00 Brooms, consisting of twigs or other vegetable materials, bound together, with or without handles Nil - ^118[**] 77. 9608 Following goods, namely:- (i) Parts of pens (ii) Parts (excluding refills) of ball point pens (iii) Parts of refills of ball point pens Nil - 78. 9608 or 9609 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 3 ^119[**] 80. Any Chapter Parts used within the factory of production for manufacture of power tillers of heading 8432 Nil - 81. Any Chapter Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India; Nil 13 (b) the personal use of diplomatic agents/ career consular officers in India. Nil 14 82. ....
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....ery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for setting up of an ultra-mega power project based on super-critical thermal technology, with installed capacity of 3960MW or above, from which power procurement has been tied up through tariff based competitive bidding. Explanation. - For the removal of doubts, it is clarified that goods required for setting up of "Mega Power Project" or "Ultra Mega Power Projects" include the goods required for development of facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transportation facilities for such a project, notwithstanding the fact that such facilities are set up inside or outside the power plant's designated boundary. Nil 26] ^88[91B. Any Chapter All items of machinery, including pr....
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....than those specified in clause (c) above.] Nil 29] 92. Any Chapter Parts, used within the factory of production for manufacture of goods of heading 8701 Nil - 93. Any Chapter Monofilament long line system for tuna fishing Nil 20 ^128[94 8901 All goods in respect of which a general licence under section 406 of the Merchant Shipping Act, 1958(44of 1958) has been granted by the Director General Shipping. Nil -] ANNEXURE Condition No. Conditions 1. The duty would be leviable as if the value of the spinnerettes were equal to- (i) the cost of exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and (c) any other charges paid for the exchange of such spinnerettes; and (ii) the insurance and freight charges, both ways. 2. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assista....
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....ise, as the case may be, having jurisdiction, along with the following documents, namely:- (1) an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken; (2) a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer; (3) a copy of the document evidencing the payment of excise duty, as mentioned in paragraph (a) above; (4) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and (5) where the manufacturer has not collected an amount....
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....overnment of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and (ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 12. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 13. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory- (a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and (b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that- (i) he will produce a certificate, within three months from the ....
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.... Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of rotor blades for wind operated electricity generators. 17. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid. 18. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that- (i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the "Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II"; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. a....
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....ed by:- (i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or (ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation ; and (b)such club or training institute has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for use in imparting training; and (c) such aircraft is used only for imparting training. ^[25]24. If, - (i) the aircraft is procured by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and (ii) such aircraft is used only for providing non-scheduled (passenger) services or non-scheduled (charter) services. Explanation.-for the purposes of this entry,- (a) 'operator' means a person, organization, or enterprise engaged in or offering to engage in aircraft operation; (b) 'non-scheduled (passenger) services' means air transport services other than schedule....
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....equired for the setting up of the said Ultra Mega Power Project under the Government of India initiative, indicating the quantity, description and specification thereof; (d) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that- (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non- compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.] ^76[**] ^92[28 If,- (a)an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power certifies the project as Mega Power Project; (b)in case the certificate regarding Mega Power Project status issued as above is provisional, the chief executive officer of the project furnishes a security in the form of a Fixed Deposit Receipt from any Scheduled Bank for a term of thirty six months or more, in the name of the President of India for an amount equal to....
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....Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.] LIST 1 (See S.No.1 of the Table) (1) Coconut husk crusher (2) Coconut husk defibering mill (3) Sifter or Siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing machine (for cleaning and preparing fibre for spinning) (7) Motorised Spinning Ratts. LIST 2 (See S.No.3 of the Table) (1) Yarn / Fabric mercerising; machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye kitchen & accessories (4) Wet fabric spreading and squeezing machine (5) Relax drum/ conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dry....
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....), continuous cocoon boiling machine (conveyor type) and automatic reeling machine with rereeling (2) Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling machine, two-for-one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine (3) Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous type) (5) Silk felt calender (6) Clip stenter (7) Silk calender (8) Silk decasting machine (9) Overflow machine for silk fabric dyeing (10) Cone-chees degumming and dyeing machine (11) Beam dyeing machine for silk fabric (12) Semi-automatic screen-printing machine (13) Loop agers (14) Design studio equipment (15) Colour kitchen equipment (16) Colour matching computer. LIST 4 (See S. No.5 of the Table) (1) Gas Compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-in-coolers/walk-in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver (9) Purger (10) Air cooling unit/air handling unit, all types (11) Evaporator c....
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....falling under tariff item 3907 70 00 (7) Vinyl ester adhesives, falling under tariff item 39059990 (8) Hardener for adhesive resin, falling under tariff item 38249090 (9) Hardeners, falling under tariff item 38249090 (10) Foam kit, falling under tariff item 39219099 (11) PVC foam sheet and PS foam, falling under tariff item 39219099 (12) Balsa kit, falling under tariff item 44219090 (13) Glass fibre and articles thereof, falling under heading 7019 (14) PU painting system, falling under tariff item 32082090 (15) Gel coat, falling under tariff item 32082090" (16) Resin binders, falling under heading 382490 ^89[(17) Polyester based infusion resin and hand layup resin (both falling under tariff item 3907 91 90 (18) Gel coat and hardener (both falling under tariff item 3208 10 90) used with such polyester based resins specified against item No. 17.] [F.No.334/3/2006-TRU] (Ajay) Under Secretary to Government of India ****************** Notes:- (As amended by Notifications) No. 25/2006-CE, dated 20-3-2006; No. 32/2006-CE, dated 25-5-2006; No. 46/2002-CE, dated 28-11-206; No. 47/2006-CE, dated 21-12-2006; No. 48/2006-CE, dated....
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.... writers" and "(f) Flash memory" has been respectively be substituted; vide Notification No. 06/2007 CE dated 1/3/2007) 8. S.No. 21A has been inserted vide Notification No. 31/2007 dated 19/7/2007 9. S.No. 21B has been inserted vide Notification No. 31/2007 dated 19/7/2007 10. Against S.No.23, for the entry in column (4), the entry "8%" shall be substituted; vide Notification No. 06/2007 CE dated 1/3/2007 11. S.No. 44A has been inserted, vide Notification No, 24/2007 dated 3/5/2007 12. S.No. 54A has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007 13. S.No. 54B has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007, further amended vide notification no. 19/2007 CE 14. S.No. 54C has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007 15. S.No. 54D has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007 16. S.No. 54E has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007 17. S.No. 54F has been inserted, v....
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.... means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf Nil - 34. S. No. 28A has been inserted vide notification no. 6/2008 CE dated 1/3/2008 35. S. No. 30 has been omitted vide notification no. 6/2008 CE dated 1/3/2008, before omission this entry was read as: 30. 8528 All goods 16% - 36. S. No. 33A has been inserted vide notification no. 6/2008 CE dated 1/3/2008 37. S. No. 33B has been inserted vide notification no. 6/2008 CE dated 1/3/2008 38. Column No. 4 of Entry no. 34 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 39. S. No. 35A has been inserted vide notification no. 6/2008 CE dated 1/3/2008. This entry substituted vide vide notification no. 12/2010 CE dated 27/2/2010, before, it was read as, ^[39]35A. 87 Battery powered car Explanation.- For the purposes of this entry, "battery powered car" means a car which runs solely on electrical energy derived from one or more electrical batt....
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....ry was read as "16% + Rs. 10,000/- per chassis" 52. Column No. 4 of Entry no. 51 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16% + Rs. 10,000/- per chassis" 53. Column No. 4 of Entry no. 52 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 54. S. No. 52AB has been inserted vide notification no. 6/2008 CE dated 1/3/2008 55. Item no. 21 to the list 4 has been inserted vide notification no. 6/2008 CE dated 1/3/2008 56. Against S. No. 8C the entry in column (3), substituted vide notification no. 25/2008 CE dated 29-4-2008, prior to substitution it was read as: "Water filters functioning without electricity and pressurized tap water" 57. Entry no. 14A inserted vide notification no. 25/2008 CE dated 29-4-2008 58. Entry No. 35 substituted vide notification no. 25/2008 CE dated 29-4-2008, prior to substitution it was read as: 35. 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tr....
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.... 3 of the said Customs Tariff Act when imported into India; (b) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said ultra mega power project under Government of India initiative, indicating the quantity, description, and specifications thereof; and (c) the Chief executive officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction to the effect that- i the said goods will be used only in the said project and not for any other use; and ii in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption." Further substituted vide notification no. 35/2011 CE dated 21-7-2011, before it was read as, "If,- (a) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said ultra mega power project under the Government of India init....
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.... For the entry "12% + Rs.10,000 per chassis", the entry "8% + Rs.10,000 per chassis" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "8% + Rs.10,000 per chassis" the entry "8% + Rs.10,000 per chassis" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010 69. For the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further in column (4) for the entry "4%, wherever it occurs, the entry "5% substituted vide notification no. 6/2011 CE dated 1-3-2011 70. For the entry '4%", the entry "8%" has been substituted vide Notification No. 16/2009 CE dated 7/7/2009. Earlier for the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008 Further for the entry "8%" the entry "10%" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010 71. Substituted vide Notification No. 16/2009 CE dated 7/7/2009, earlier it was read as, "-" 72. Substituted vide Notification No. 16/2009 CE dated 7/7/2009, earlier it was read as, "(ii) Motor vehicles of engine c....
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....sories; (b) Parts, components of battery chargers and hands-free headphones; of mobile handsets including cellular phones]" 82. Inserted vide notification no. 12/2010 CE dated 27/2/2010 83. Substituted vide notification no. 12/2010 CE dated 27/2/2010, "All goods (other than sunglasses for correcting vision and goggles)" 84. Omitted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, "60. 90 or any other Chapter Parts and accessories of medical equipment and other goods specified in List 1 annexed to notification No. 10 /2006-Central Excise, dated the 1st March, 2006 Nil - 61. 90 or any other Chapter The following goods, namely:- (a) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) Nil - (b) Accessories of the medical equipment at (A) above Nil - (c) Parts required for the manufacture of the medical equipment at....
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....il 28 89. Inserted vide notification no. 12/2010 CE dated 27/2/2010 90. for S. No. 17 and the entries relating thereto, the following shall be substituted, vide Notification No. 25/2010-Central Excise, dated 07.05.2010, before this it was read as" ^80[17. 8471 70 or 8473 30 or 8523 51 00 The following goods, namely:- (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive; (e) DVD Drive /DVD Writers; (f) Flash memory; (g) Combo drive,- (i) meant for fitment inside the CPU housing/laptop body only; Nil - (ii) meant for external use with a computer or laptop as a plug-in device 4% -] 91. Substituted vide notification no. 32/2010 CE. Dated 28-9-2010 before it was read as, "8471 70 or 8473 30 or 8523 51 00". 92. Inserted vide notification no. 12/2010 CE dated 27/2/2010. Further, substituted vide notification no. 25/2010 CE dated 7-5-2010, before it was read as, "28. If,- (a) su....
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....3 of the said Customs Tariff Act when imported into India; (b) an officer not below the rank of Chief engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said mega power project under Government of India initiative, indicating the quantity, description, and specification thereof; and (c) the Chief executive officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. Further substituted vide notification no. 35/2011 CE dated 21-7-2011, before it was read as, 28 If,- (a) an officer not below the rank of Chief engineer in the Central Electricity Authority certifies that the said goods are required for the se....
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.... 8479 Composting Machines Nil - 103. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 22. 8523 The following goods, namely:- (a) Recorded audio compact discs (CDs); (b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs) Nil - ^[8]22A. 8523 52 Recorded smart cards Nil ^71[27] ^[9]22B. 8523 59 10 Recorded proximity cards and tags Nil ^71[27] 104. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 24. 8523 Recorded audio cassettes Nil - 105. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 25. 8523 The following goods, namely:- (a) sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing (b) recorded media for television and sound recording such as video tapes and video discs Nil 6 106. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 28. 8517 or 8525 60 Cellular Phones and Radio trunking terminals Nil - ^[34]28A. 8517....
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....chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits. Nil - 115. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 71. 9404 Coir products Nil - ^87[71A. 9404 Products wholly made of quilted textile materials Nil - 116. Inserted vide notification no. 6/2011 CE dated 1-3-2011 117. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 74. 95 Sports goods Explanation.- "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil - 118. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 76. 9608 Following goods, namely:- (i) Pens of value not exceeding Rs. 200 per piece (ii) Ball point pens of value not exceeding Rs. 200 per piece (iii) Refills (for ball point pens) of value not exceeding Rs. 200 per piece Nil - 119. Omitted vide notification no. 6/20....