TaxTMI 
TaxTMI 
Effective Rate of Duty on goods of Chapter 26 to Chapter 48
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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 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 sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) ^[1]1. 2523 29 All goods, manufactured in a mini cement plant and cleared in packaged form- (i) of retail sale price not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs.3800; ^49[10%] 1 (ii) of retail sale price exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price exceeding Rs.3800; ^50[10%+ Rs. 30 per tonne] 1 ^[2]1A. 2523 29 All goods, whether or not ma....
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....uty: Provided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form; 3. Where on the package, more than one retail sale price is declared, the maximum of such retail sale prices shall be deemed to be the retail sale price; 4. (i) "per tonne equivalent retail sale price" shall be calculated in the following manner, namely:- If the package contains X kg of cement and the declared retail sale price is Rs. Y, then the per tonne equivalent retail sale price = Y*1000 / X Example: If the package contains 25 kg and retail sale price is Rs. 180, the per tonne equivalent retail sale price = Rs. 180*1000 / 25 = Rs. 7200 (ii) "per tonne equivalent sale price" shall be calculated in a manner similar to that mentioned in (i) above. Example: If the wholesale package contains 500 kg of cement and the declared price is Rs. 3200, the per tonne equivalent sale price = Rs. (3200*1000)/500 = Rs. 6400....
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....ufacture of Heavy Water Nil - 15. 2710 Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery Explanation.-For the purposes of the exemption,- (a) the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading 2710 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, or a warehouse, as the case may be; (b) "warehouse" means a warehouse approved under rule 20 of the Central Excise Rules, 2002; (c) "refinery" means a unit which makes kerosene either from crude petroleum oil or natural gas. Nil 4 16. 2710 Avgas ^64[5%] - ^[5]17. ^115[2710 12] Motor spirit commonly known as petrol,- (i) intended for sale without a brand name; ^65[....
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....or the time being in force. Nil -] ^61[24B 2710 High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, up to 20% by volume, that is a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio-diesel on which the appropriate duties of excise have been paid. Explanation.- For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 133 of the Finance Act, 1999 (27 of 1999) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force. Nil -] 25. 27111100 Liquefied natural gas Nil - 26. 27111200, 27111300, 27111900 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers at subsidized ....
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.... in the manufacture of fertilisers, whether directly or through the stage of an intermediate product Explanation.-For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985. Nil - ^[29]36. Gold potassium cyanide manufactured from gold and used in the electronics industry. ^55[10% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods] - ^82[**] 38. 28 Gold potassium cyanide solution used within the factory of production for manufacture of zari Nil - 39. 28 Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery Nil - 40. 28 All goods used within the factory of production for the manufacture of goods falling under Chapter 71 Nil - 41. 28 Thorium oxalate Nil - ^[7]42. Omitted 43. 28 or 29 The bulk drugs specified in List 1 Explanation.-For the purposes of this notification, the expression "bulk drugs", means any pharmaceutical, chemical, ....
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.... (ii) Enriched Elemental Boron Nil 5A] 51. 28080010, 28091000, 28092010 or 28092020 All goods used in the manufacture of fertilisers Nil 2 ^[8]51A. 2833 29 Agricultural grade zinc sulphate ordinarily used as micronutrient Nil - 52. 29 2-Cyanopyrazine Nil - ^[9]52A. 2902 43 00 p-Xylene ^48[5%] - ^[10]52B. 2905 31 00 Mono ethylene glycol (MEG) ^47[10%] - ^[11]52C. 2917 36 00 Pure terephthalic acid (PTA) ^62[10%] - ^[12]52D. 2917 37 00 Dimethyl terephthalate (DMT) ^62[10%] - ^[13]52E. 2926 10 00 Acrylonitrile ^62[10%] - ^[14]52F. 2902 20 00 Benzene for use in the manufacture of caprolactam ^47[10%] 2 ^[15]52G. 2933 71 00 Caprolactam ^47[10%] - 53. 29 or 31 Gibberellic acid Nil - ^[16]53A. 29 or 38 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels. Nil - 54. 28, 29 or 30 The bulk drugs or formulations specified in List 3 Nil - ^[31]54A. 29 Menthol Nil - ^[32]54B. 30 Menthol crystals Nil - 55. 30 ....
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....r for supply to Central Government Departments. Nil - ^69[65A 32 Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to - (i) Bank Note Press, Dewas (ii) Currency Note Press, Nasik (iii) India Security Press Nasik and (iv) Security printing press, Hyderabad (v) Bhartiya Reserve Bank Note Mudran Limited, Mysore (vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony. Nil -] 66. 33 Henna powder, not mixed with any other ingredient ^48[5%] - ^70[66A 3301 24, 3301 25, 3301 90 51, 3301 90 59, 3301 90 60 (i) Fractionated/ De-terpenated Mentha oil (DTMO), (ii) De-mentholised Oil (DMO), (iii) Spearmint oil, (iv) Mentha Piperita oil (v) Any intermediate or by-products arising in the manufacture of Menthol , other than (i) to (iv) above. Nil -] 67. 3204 or 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles. Nil - ^88[**] ^[35]68A. ....
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....^71[82. 4007 00 10 Latex rubber thread ^77[5%] -] ^[37]82A. 4008 21 Heat resistant rubber tension tape ^62[10%] - 83. 4011 or 4012 or 4013 Tyres, flaps and tubes used in the manufacture of- (a) power tillers of heading 8432 of the First Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil 2 84. 4011 50, 4011 69 00, 4011 99 00, 4013 20 00 or 4013 90 50 Pneumatic tyres and inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws Nil - 85. 4016 Rice rubber rolls for paddy de-husking machine Nil - ^72[85A 4016 95 90 Toy balloons made of natural rubber latex Nil -] ^[38]86. 4301 or 4302 Raw, tanned or dressed fur skins ^62[10%] - ^97[**] ^[39]86B. 4408 All goods ^62[10%] - ^[24]87. 4410 or 4411 All goods ^62[10%] - ^98[**] ^[25]87B 4412 All goods ^62[10%] - ^[40]87C. 4418 20 10 Flush doors ^62[10%] -' 88. 45, 48, 68, 73....
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....bsp; Letter envelops, Inland letter cards and Post cards of Department of Posts, government of India Nil -] ANNEXURE Condition No. Conditions 1. (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner, as the case may be, for his satisfaction in this regard. (ii) The exemption shall be applicable up to a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty- (a) at the rate of ^107[10%+ Rs. 80 per tonne], in case of goods falling under S.No.1A; (b) at the rate of ^108[10%], in case ....
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....Heavy Water Plant, Manuguru (Andhra Pradesh), Indira Gandhi Centre for Atomic Research, Kalpakkam, Heavy Water Plant, Talcher (Orissa), Bhabha Atomic Research Centre (BARC), Mumbai and Bhartiya Nabhikiya Vidyut Nigam Limited, a Public Sector Enterprise under the administrative control of Department of Atomic Energy (DAE) for the 500 MWe Prototype Fast Breeder Reactor (PFBR) at Kalpakkam, Tamil Nadu.] 6. 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 certificate from the Licensing Authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945. ^[26]7. Omitted ^110[**] 9. If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equi....
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....anavir' [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. 26/2006-CE, dated 22-3-2006; No. 35/2006-CE, dated 20-7-2006; No. 37/2006-CE, dated 20-7-2006-No. 43/2006-Ce, dated 25-10-2006; No. 44/2006-CE, dated 15-11-2006; No. 48/2006-CE, dated 30-12-2006; No. 4/2007-CE, dated 1-3-2007; No. 23/2007-CE, dated 3-5-2007; No. 34/2007-CE, dated 2-8-2007; No. 36/2007-CE, dated 9-10-2007; No. 4/2008-CE, dated 1-3-2008; No. 27/2008-CE, dated 10-5-2008; No. 30/2008-CE, dated 4-6-2008; No. 45/2008-CE, dated 6-8-2008; No. 58/2008-CE, dated 7-12-2008; No. 64/2008-CE, dated 24-12-2008; No. 4/2009-CE, dated 24-2-2009; No. 7-7-2009; No. 23/2009-CE, dated 12-8-2009; No. 10/2010-CE, dated 27-2-2010; No. 20/2010-CE, dated 29-4-2010 and 4/2011-CE, dated 1-3-2011. 1. Sr. No. 1 has been substituted vide notification no. 4/2007 CE dated 1/3/2007 2. Sr. 1A has been inserted vide notification no. 4/2007 CE dated 1/3/2007, this entry was substituted vide notification no. 23/2007 dated 3/5/2007 and further substituted by notification no. 27/2008 dated 10-5-2008, bef....
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....2008, before it was read as substituted by notification no. 4/2008 19. 2710 19 30 High Speed Diesel (HSD),- (i) intended for sale without a brand name; Rs. 2.60 per litre - (ii) other than those specified at (i) above. 6% plus Rs. 1.25 per litre - Further, substituted vide notification no. 14/2009 CE dated 7/7/2009, earlier it was read as, ^[6]19. 2710 19 30 High Speed Diesel (HSD),- (i) intended for sale without a brand name; Rs. 1.60 per litre - (ii) other than those specified at (i) above. 6% plus Rs. 1.25 per litre - 7. S.No. 42 and the entries relating thereto has been omitted; vide Notification No. 04/2007 CE dated 1/3/2007 8. Sr. No. 51A Has been inserted vide notification no. 36/2007 CE dated 9/10/2007 9. Entry No. 52A has been inserted with effect from 20-7-2006 vide notification no. 37/2006. 10. Entry No. 52B has been inserted with effect from 20-7-2006 vide notification no. 37/2006. 11. Entry No. 52C has been inserted with effect from 20-7-2006 vide notification no. 3....
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.... was read as "16% plus Rs.2.50 per litre" 28. Sr. No. 23 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "16%" 29. Sr. No. 36 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "16%" 30. Sr. No. 46 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "16% of the value of material, if any, added and the amount charged for such manufacture". 31. Sr. No. 54A has been inserted vide notification no. 4/2008 CE dated 1/3/2008 32. Sr. No. 54B has been inserted vide notification no. 4/2008 CE dated 1/3/2008 33. Sr. No. 62D has been inserted vide notification no. 4/2008 CE dated 1/3/2008 34. Sr. No. 62E has been inserted vide notification no. 4/2008 CE dated 1/3/2008 35. Sr. No. 68A has been inserted vide notification no. 4/2008 CE dated 1/3/2008 36. Sr. No. 80C has been inserted vide notification no. 4/2008 CE dated 1/3/2008 37. Sr. No. 82A has been inserted vide notification no. 4/2008 CE dated 1/3/2008 38. Sr. No. 86....
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....7/12/2008. Further For the entry "Rs.230 per tonne", the entry "Rs. 290 per tonne" has been substituted vide notification no. 10/2010 CE dated 27/2/2010, Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, "Rs. 290 per tonne" 52. For the entry "12% of retail sale price", the entry "8% of retail sale price" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, For the entry 8% the entry 10% substituted vide vide notification no. 10/2010 CE dated 27/2/2010, Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, "10% of retail price" 53. For the entry "Rs.250 per tonne", the entry "Rs. 170 per tonne" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "Rs.1215 per tonne", the entry "Rs. 170 per tonne" has been substituted 54. For the entry "14% or Rs.400 per tonne, whichever is higher", the entry "10% or Rs.290 per tonne, whichever is higher" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry "10% or Rs.290 per tonne, whichever is higher", wherever it occurs, t....
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..... 64/2008-CE dated -24-12-2008 59. Entry no. 7 has been substituted vide notification no. 14/2009 CE dated 7/7/2009, earlier it was read as: 7. 27 Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia Nil 2 and 3 60. Sr. no. 18 omitted vide notification no. 14/2009 CE dated 7/7/2009, before it was read as, 18. 271011 All goods (other than motor spirit commonly known as petrol) 32% - 61. Inserted vide notification no. 14/2009 CE dated 7/7/2009 62. For the entry "8%" in column (4), the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008, Further increased to 8% vide notification no. 14/2009 CE dated 7/7/2009. Further for the entry 8% the entry 10% has been substituted vide notification no. 10/2010 CE dated 27/2/2010 63. Substituted vide notification no. 23/2009 ST dated 12-8-2009, earlier it was read as "3" 64. For the entry "NIL" the entry "4%" substituted vide notification no. 10/2010 CE dated 27/2/2010 Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as "4%" 65. For the entry "Rs. 5.35 per litre" the entry ....
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....re it was read as 37. 28 Potassium iodate Nil - 83. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 45. 28, 29 or 30 Anaesthetics Nil - 84. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 49. 28 or 38 Silicon in all forms Nil - 85. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 58. 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment Nil - 86. Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 63. 31 All goods, other than those which are clearly not to be used- (a) as fertilisers; or (b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product. Nil - 87. Inserted vide notification no. 4/2011 CE dated 1-3-2011 88. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 68. 32159040 Drawing ink Nil - 89. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 69. 3306 Tooth Powder Nil - 9....
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....ted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, ^73[96B. 4818 40 10 Baby and clinical diapers 10% - 101. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, 96C 4818 40 90 Sanitary napkins 10% - 102. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, 96D 4818 40 90 All goods other than sanitary napkins Nil - 103. Inserted vide notification no. 4/2011 CE dated 1-3-2011 104. Inserted vide notification no. 4/2011 CE dated 1-3-2011 105. Inserted vide notification no. 4/2011 CE dated 1-3-2011 106. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, 97. 4820 Notebooks and exercise books Nil - 107. Substitued vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, "Rs. 350 per tonne" 108. Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, " Rs. 400 per tonne" 109 Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, "Rs. 600 per tonne" 110. Omitted vide notification no. 4/2011 ....