TaxTMI 
TaxTMI 
Seeks to prescribe effective rates for specified goods falling under the Central Excise Tariff Act, 1985
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....2) of the said Table, - (a) from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff 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 (b) from so much of the Special duty of excise leviable thereon under the Second Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table; Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified:- Table S. No. Chapter or heading No. or sub-heading No. Description of goods Rate under the First Schedule Rate under the Second Schedule Condition No. (1) (2) (3) (4) (5) (6) 1. 09.02 Green Tea Nil - - 2. 1103.00 Tapioca starch, Maize Starch ....
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....r on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year Nil - - 18. 2404.99 Tobacco, used for smoking through "hookah" or 'chilam', commonly known as "hookah" tobacco or 'gudaku' Nil Nil _ 19. 2502.29 All goods manufactured in,- (I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes; (II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes Rs. 200 per tonne - 2 20. 2504.21 or 2504.31 Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ....
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....ding No. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers Nil - 3 and 4 30. 27 or 28 Synthesis gas, if used in the manufacture of Heavy Water Nil - - 31. 27.10 Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of Indian Standards Specification ISI:1448 (P.31) - 1968 as in force for the time being) and is ordinarily used as an illuminant in oil burning lamps Fifty per cent. of the duty of excise specified in the First Schedule - - 32. 27.10 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 sub....
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....il - - 37. 2711.21 Compressed Natural Gas (CNG) Fifty per cent. of the duty of excise specified in the First Schedule - - 38. 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers Nil - 4 39. 28 Steam Nil - - 40. 28 Sulphuric acid used in a fertiliser plant for demineralisation of water Nil - - 41. 28 Ammonia used in a fertiliser plant in refrigeration and purification process Nil - - 42. 28 Ammonium chloride and manganese sulphate intended for use- (a) as fertilisers; or (b) in the manufacture of fertlisers, 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 - - 43. 28 Gold potassium cyanide, manufactured from gold and used in the electronics industry 16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods - - ....
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.... means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply. Nil - - 58. 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 - - 59. 32 Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments Nil - - 60. 32.04 or 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, pr....
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....(vi) affixing of the central excise stamps; and (vii) packaging, and cleared for home consumption packed in boxes of 50 matches each Explanation.-Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. Re. 1.00 per hundred boxes/packs - 7 67. 36.05 Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power andcleared for home consumption packed in boxes of 50 matches each Explanation.-Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. Re. 0.50 per hundred boxes/packs - 8 68. 36.05 Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power andcleared for home consumption packed in boxes of 50 matches each Explanation.-Excise duty for ....
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....of the First Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil Nil 4 82. 4011.90,4012.11, 4012.19, 4012.90 or 4013.90 Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles - Nil 4 83. 4012.11, 4012.19 or 4013.90 Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles - Nil 4 84. 44.06 or 44.07 100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste Nil - - 85. 45, 48, 68, 73, 85 or 87 Parts of main battle tanks intended to be used in the manufacture of such tanks Nil - 4 and 12 86. 48 Paper splints for matches, whether or not waxed; Asphaltic roofing sheets Nil - - 87. 48 Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory....
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....a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil Nil 15 95. 51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12 Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil - 16 96. 51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil - 17 97. 51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whethe....
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....elopment Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil Nil - 105. 5204.10 Cotton sewing thread, not containing synthetic staple fibres Fifty per cent. of the duty of excise specified in the First Schedule - - 106. 52.05 or 52.06 Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine and produced out of cotton yarn, in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid and meant for conversion into two fold yarn and then reeling into plain (straight) reel hanks Nil - - 107. 52.05, 52.06, 54.02, 54.03, 55.09 or 55.10 Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power and produced out of yarn falling within Chapter 52, 54 or 55 of the First Schedule, on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule to the Central Excise Tariff Act or as the case may....
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.... Nil - - 114. 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam Explanation.- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely:- (a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda, (b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or (c) colour fixation by passing steam or applying sodium silicate. Nil - - 115. 52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil - - 116. 52.07, 52.08 or 52.09 Woven fabrics of cotton when subjected to any one or more of the following processes, namely :- (1) Calendering (other than calendering with grooved rollers); (2) Flanellete raising; ....
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....long with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. Nil - - 119. 53 or 56 Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the First Schedule Nil - - 120. 53, 59 or 63 Rot proofed jute products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the First Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products Nil - - 121. 53.04, 53.05 or 53.08 Sisal and manila fibre and yarn thereof, in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil - - 122. 5309.10 or 5311.10 The following goods, namely :- (a) Woven fabrics of flax; (b) Woven fabrics of ramie Nil - 19 123. 53.10, 5702.12, 5703.20, 58.01, 58.02, 58.06, 6305.10 Goods of jute Nil - - 124. 54 or 55 ....
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....tured viscose filament yarn falling within Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act,1975 has already been paid Nil - - 131. 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31,5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 Dyed, printed, bleached or mercerised yarn, whether single, multiple(folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Rs. 9 per kg. Nil 23 132. 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised....
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....cs of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, but with or without the use of machines Nil - - 140. 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 Fabrics, woven on handlooms and,- (a) processed without the aid of power or steam; or (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms. Nil - - 141. 55 Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra Nil - -....
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.... carried on with the aid of power. Nil - 14 146. 55.10 Yarn of artificial staple fibre in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil - - 55.10 Yarn of artificial staple fibre (not containing synthetic staple fibres) - (a) supplied in plain (straight) reel hanks; or (b) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hank Nil - - 148. 55.10 Cellulosic spun yarn (not containing synthetic staple fibre) produced out of cellulosic spun yarn (not containing synthetic staple fibre) in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid, wound on cones on doubling machine and meant for conversion into two fold yarn and then reeling into plain (straight) reel hanks Nil - - 149. 55.11, 55.12, 55.13 or 55.14 Fabrics of man made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely :- (a) Fabrics containing only polyester and cotton in which the....
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....n from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. Fifty per cent. of the duty of excise specified in the First Schedule - - 153. 56.02 Jute felt Nil - - 154. 56.05 Metallic yarn (imitation zari) Nil - - 155. 56.07 All goods (other than dipped cords falling under sub-heading 5607.90 of the First Schedule) made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid Nil - - 156. 56.07 or 56.09 All goods made without the aid of power Nil - - 157. 58.01, 58.02 or 58.06 All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam. Nil - - 158. 5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39 Fabrics not subjected to any process, of wool or of ....
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.... yarn of shoddy falling under heading No.55.09 or heading No.55.10 of the First Schedule Nil - - 173. 6301.90 Jute blankets Nil - - 174. 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used Nil - 25 175. 68 or 69 Stoneware, which are only salt glazed Nil - - 176. 68 or 69 Sand lime bricks Nil - - 177. 68.07 The following goods, namely :- (i) Articles of mica; (ii) Mosaic tiles, that is to say, tiles known commercially as 'mosaic tiles'; (iii) Goods manufactured at the site of construction for use in construction work at such site; (iv) Lightweight (solid or hollow) concrete building blocks Nil - - 178. 68.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras Nil - 26 179. 69 Roofing tiles (including tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles) Nil - - 180. 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of....
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....enium; (II) Ornaments and the like articles made of gold or silver or both, 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; (III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; (IV) Precious and semi-precious stones, synthetic stones and pearls 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 both, 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 ....
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....98. 73.23 or 7615.10 Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers Nil - - 199. 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil - 32 200. 74.09 All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil - 32 201. 74.09 Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 3500 per metric tonne - 33 202. 74.09 or 74.10 Copper strip and foil, intended to be used for manufacture of imitation "Zari" Nil - - 203. 76.01 Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils Nil - 34 204. 7604.21, 7604.29, 7604.30, 76.08 or 76.09 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of, - (1) artificial limbs; or (2) any of the following rehabilitation....
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....ansport of agricultural produce Nil Nil 3and 4 216. 84.15 Parts of air-conditioning machines - Nil - 217. 84.30 or 87.05 (i) Drilling rigs falling under heading No. 84.30, 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; (ii) Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, 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 drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig. 16% 16% - - 37 37 218. 8452.19 Sewing machines, other than those with in-built motors Nil - - 219. 85.24 Recorded video cassettes intended for television broadcasting and supplied in formats such as U-m....
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....(i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or (ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi 16% 16% Nil Nil 40 226. 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles Explanation.- For the purposes of the exemption,"electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source, and "electrically operated platform trucks", "electrically operated work trucks" and "electrically operated tow tractors", respectively, means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles. 16% Nil - 227. ....
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.... 42 232. 87.02, 87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor) Explanation.-For the purposes of this exemption,"articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle. 16% Nil - 233. 87.03 Cars for physically handicapped persons 16% Nil 43 234. 87.05 Special purpose motor vehicles Nil - 44 235. 87.06 Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab 16% Nil - 236. 87.09 Tractors of the type used on railway station platforms, on which weightlifting 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 specialise....
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....sideration for such sale. Nil - 4 244. 95 Sports goods Explanation.- "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil - - 245. 96.03 All goods other than tooth brushes Nil - - 246. 96.08 Pens and parts thereof, of value not exceeding Rs. 100 per piece Nil - - 247. 96.08 Ball point pens including refills for ball point pens and parts thereof, of value not exceeding Rs. 100 per piece Nil - - 248. 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil - 4 249. 96.08 Pencils Nil - - 250. Any Chapter Goods supplied for the official use of foreign diplomatic or consular missions in India Nil Nil 45 251. Any Chapter (i) Cement Bonded Particle Board (ii) Jute Particle Bo....
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....ixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09 Nil - - 261. Any Chapter Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09 Nil - - 262. Any Chapter The following goods, namely:- a) Candles; b) Footwear of a retail sale price not exceeding Rs 125 per pair; c) Tableware and kitchenware of glass; d) Imitation jewellery; e) Monochrome television receivers; f) Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb; g) Sunglasses for correcting vision; h) Watches and clocks of retail sale price not exceeding Rs 500 per piece; i) Rubberised coir mattresses; and j) Toothbrushes. Explanation:.- "Retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, trans....
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....d name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 3. 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 Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table. 4. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 5. The Commissioner of Central Excise having jurisdiction over the refinery permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions he deems fit for the proper accountal for kerosene cleared from the refinery ....
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....ring such financial year do not exceed 150 million matches and also subject to the following other conditions, namely:- (i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches; (ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches: Provided that - (a) where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches; (b) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches: Provided further that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is ....
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....test tubes droppers, test plates and similar other accessories supplied with such kits. 9. If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking - a. to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and (b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein: Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,- (i) intimate to the proper officer the circumstances leading to such sale or disposal; and (ii) pay the duty which would have been levied....
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....al Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid. 15. If manufactured out of yarn - (i) falling under Chapter 51 or 52 of the First Schedule; and ii. on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid. 16. If ,- (i) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the First Schedule; and (ii) manufactured out of yarn on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam. 17. If manufactured out of yarn - (i) falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise levi....
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....ule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case maybe, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (ii) no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn. 23. If, i.the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and ii. manufactured out of yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid. 24. If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum....
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.... inputs under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been taken; (b) the entire amount of duty is paid in cash or through account - current; and (c) such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate : 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. 33. If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 34. If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid. 35. 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 qua....
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....llected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, on receipt of a communication from the said Deputy Commissioner or Assistant Commissioner, as the case may be, that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Deputy Commissioner or Assistant Commissioner to the effect that the said amount has been duly returned to the buyer; and (e) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to - (i) hospitals, nursing homes or sanatoriums, run by the Central Government or a State Government or a Union territory Administration or a local authority, or are registered as such with any Department of the Central Government, or a State Government or a Union territory Administration or a local authority; or (ii) the Indian Red Cross Society. 40. If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken und....
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.... this exemption. 45. If,- (i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose. 46. If the goods are used,- (i) in the manufacture of the following power driven pumps primarily designed for handling water, namely :- (a) Centrifugal pumps (horizontal or vertical pumps); a. Deep tube-well turbine pumps; b.Submersible pumps; c. Axial flow and mixed flow vertical pumps; and (ii)(a) within the factory of production; or (b) where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 47. If, duty of excise on the chas....
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....nut 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 4 (See S.No. 215 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 coil, all types (12) Plate freezer (13) Blast freezer (14) IQF freezer (15) Cooling tower (16) Condensor-atmospheric/shell and tube/ evaporative (17) Valves and fittings LIST 5 ( See S. No. 254 of the Table ) (1) Flat plate solar collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam s....
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..../Xenon Arc (31) Ophthalmoscope - Direct/ Indirect (32) Ophthalmo dynamometer (33) Pachhy meter- Optical/Electronic (34) Pantoscope (35) Phaco-emulsification system (fragmentome) (36) Photoelectric Keratoscope and Thermokeratoscope (37) Photo slit lamp (38) Prism bars (39) Projection magnifier for contact lens inspection and verification (40) Pseudo-isochromatic chart book/Ishaire (41) Radiuscope base curve (for measurement of contact lenses) (42) Refractometer (43) Retinoscope Streak/spot (44) Roper Hall foreign Body Locator (45) Silicone Sponges/rubber/ bands, for Retinal Detachment Surgery (46) Slit lamp biomicroscope (47) Softometer for measurement of the base curve of soft contact lens (48) Specular microscope with monitor and recorder (49) Stereozoom microscope for inspection of contact lens (50) Sterilisers (high speed/ ethylene) (51) Surgical Operating Microscope Manual (52) Surgical Operating Zoom Microscope with close circuit T.V. Camera (53) Synoptophore (54) Tonometer (Schtotz/ Applensation/Pheumo) (55) Ultrasonography A.B.M. Scan/ Pacchymeter/cleaner (56) Visual field recording equipment ....
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.... catheter, balloon dilatation catheter and Endomyocardial biopsy forcep (94) Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces (95) Programmer for pacemaker (96) Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set; Transfer pack 1000 ml. and 300 ml.; disposable pherasis bowl 225 ml. and 373 ml.; hydoxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags (97) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses (98) Iridium wire (99) Anti-HLA sera (AB-CDR) (100) T.P.H.A. Kits and AIDS diagnostic kits (101) Gamma knife (102) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy (103) Cell Separator (104) Pressure Transducer and Pressure Amplifier (105) Cell Saver (106) Continuous Ambulatory Peritoneal Dialysis Fluid (107) Craniotome (Pneumatic and Electric Equipment) and Drills (108) Binocular Loupes (109) Intra Aortic Ballo....