MRP based duty of Excise - Prescribes rate of abatement
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....entry in column (2) of the said Table, as the goods to which the provisions of sub-section (2) of said section 4A shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table. TABLE S.No. Chapter, heading, sub-heading or tariff item Description of goods Abatement as a percentage of retail sale price (1) (2) (3) (4) 1. 17 or 21 Preparations of other sugars 35 36[1A 0402 91 10, 0402 99 20 Condensed milk put up in unit containers 30] 2. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 35 3. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 35 4. 1704 90 All goods, other than white chocolate 30 5. 1704 90 White chocolate 35 6. 1805 00 00 or 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter 30 7. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 30 8. 1806 Other food preparations containing cocoa 30 9. 1901 20 00&n....
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.... and inorganic products of a kind used as luminophores 30 33. 3208, 3209 or 3210 All goods 30 34. 3212 90 20 Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes 35 35. 3213 All goods 35 36. 3214 All goods 35 37. 3303, 3304, 3305 or 3307 All goods 35 38. 3306 10 20 Toothpaste 30 43[39. 3401 All goods 30 40. 3402 All goods 30] 41. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants) 30 42. 3405 All goods 30 43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 35 44. 3702 All goods other than for X-ray and unexposed cinematographic films 35 45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 30 46. 3808 Disinfectants and similar products 35 47. 3808 93 40 Plant growth regulator 25 48. 3814 00 10 Thinners 35 49. 3819 All goods 35 50. 3820 00 00 Anti-freezing preparations and prepared de-icing fluids 35 ....
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....ariff item 8508 70 00 35 83. 8509 All goods, other than parts falling under tariff item 8509 90 00 35 84. 8510 All goods, other than parts falling under tariff item 8510 90 00 35 85. 8513 All goods, other than parts falling under tariff item 8513 90 00 30 86. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes. 35 87. 8517 22[Telephones sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones] 35 46[87A. 8517 62 Wrist wearable devices (commonly known as smart watches) 35] 88. 8517 62 30 Modems (modulators - demodulators) 20 48[88A 8517 69 30 Routers 20] 89. 8517 69 60 Set top boxes for gaining access to internet 20 90. 8519 23[All goods] 35 91. 8....
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....her ingredients 35 42[121 Omitted 122 Omitted 123 Omitted 124 Omitted ***] 34[125 30 The following goods, namely:- (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems and sold under a brand name Explanation.- For the purposes of this entry, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicame....
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....d vide Notification no. 9/2010 CE(NT) dated 27-07-2010, before it was read as "50" 8. Substituted vide Notification no. 9/2010 CE(NT) dated 27-07-2010, before it was read as, "108. Any heading Parts, components and assemblies of automobiles 30" 9. Inserted vide Notification No. 19/2010-Central Excise (N.T.), dated 29-04-2010. 10. Inserted vide Notification no. 30/2010 CE(NT) dated 21-12-2010 11. Sr. no. 109 to 143 inserted vide Notification no. 11/2011 CE(NT) dated 24-03-2011 and as corrected by corrigendum Notification dated 29-03-2011 12. Omitted vide Notification no. 30/2011 CE(NT) dated 30-12-2011, before omission it was read as, 135 4818 40 10 All goods 35 13. Omitted vide Notification no. 30/2011 CE(NT) dated 30-12-2011, before omission it was read as, 136 4818 40 90 All goods 35 14. Omitted vide Notification no. 30/2011 CE(NT) dated 30-12-2011, before omission it was read as, 137 5601 10 00 All goods 35 15. Inserted vide Notification no. 30/2011 CE(NT) dated 30-12-2011 16. Inserted vide Notification no. 7/2012 CE(NT) dated 17-3-2012 17. Inserted vide Notification no. 7/2012 CE(NT) dated 17-3-2....
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....5-2012, before it was read as:- Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 30 29. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- 98. 8528 Monitors of a kind solely or principally used in an automatically data processing machine 20 99. 8528 71 00 Set top boxes for television sets 20 30. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- "The following goods, other than lamps for automobiles, namely:- (i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10 (ii) All other goods" 31. Inserted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, 32. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- 143 8523 Recorded audio compact discs (CDs); Recorded video compact discs (VCDs); Recorded digital video discs (DVDs) & Recorded audio cassettes 35] 33. Substituted vide Notification No. 1/2013-C.E. (N.T.), 01-03-2013,....


TaxTMI
TaxTMI