TaxTMI 
TaxTMI 
MRP based duty of Excise - Prescribes rate of abatement
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....ntioned in the corresponding 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....
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....on.- For the purposes of this entry, "retail sale price" means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995. 35 31. 3204 20 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 30 32. 3206 All goods other than pigments 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 adhesi....
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....ot combined with the functions of copying or facsimile transmission 20 74. 8443 99 51 Ink cartridges, with print head assembly 20 75. 8450 Household or laundry-type washing machines, including machines which both wash and dry 35 76. ^52[ 8472 90 ] Typewriters 30 77. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90 35 78. 8471 30 All goods 20 79. 8471 60 All goods 20 80. 8472 90 10 Stapling machines 35 81. 8506 All goods, other than parts falling under tariff item 8506 90 00 35 82. 8508 All goods, other than parts falling under tariff 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 9....
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.... Vacuum flasks 35 ^8[108. Any Chapter ^47[Parts, components, accessories and assemblies] of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716 30b ^9[109. Any Chapter ^47[Parts, components, accessories and assemblies] of goods falling under tariff item 8426 41 00, headings 8427, 8429 and sub-heading 8430 10 30] ^11[109A 151710 Margarine edible grade 35 110 16 All goods 35 111 1901 10 All goods put up in unit containers 35 112 1902 other than 1902 40 10 and 1902 40 90 All goods 35 113 20 All goods 35 114 2101 Coffee or tea pre-mixes 35 115 2103 Sauces, ketchup and the like and preparations thereof 35 116 2104 Soups and broths and preparations thereof 35 117 2105 00 00 All goods 35 118 2106 90 All kinds of food mixes, including instant food mixes 35 119 2106 90 30 Betelnut product known as "supari" 35 120 2106 90 99 (i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients 35 ^42[1....
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....adio trunking terminals 35 142 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 35 ^32[143 Omitted ***] ^15[144. 9619 All goods 35] Explanation: - For the purposes of this notification, except for S. No. 30, "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, transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. F.No.334/8/2008-TRU (Unmesh Wagh) Under Secretary to the Government of India ************ Notes: 1. Substituted vide Notification no. 18/2009 CE(NT) dated 07-07-2009, before it was read as "40" 2. Substituted vide Notification no. 18/2009 CE(NT) dated 07-07-2009, before it was read as "40" 3. Substituted vide Notification no. 18/2009 CE(NT) dated 07-07-2009, before it was read as "30" 4. Substituted vide Notification no. 18/2009 CE(NT) dated 07-07-2009, before it w....
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....-05-2012, before it was read as:- "30" 22. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- "Telephone sets including telephones with cordless handsets; video phones;" 23. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- "All goods, other than MP3 Player or MPEG 4 Player" 24. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- 92. 85 MP3 Player or MPEG 4 Player ^4[35] 25. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- "Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs" 26. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- Pagers 30 27. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10-05-2012, before it was read as:- 95. 8527 Radio sets including transistors sets, having the facility of receiving radio signal....
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....h books or pharmacopoeia 35" 35. Substituted vide Notification No. 17/2014-Central Excise (N. T.) dated 11-07-2014, before it was read as, "8421 21 20" 36. Inserted vide Notification No. 03/2015 - Dated 01-03-2015 37. Inserted vide Notification No. 03/2015 - Dated 01-03-2015 38. Inserted vide Notification No. 03/2015 - Dated 01-03-2015 39. Substituted vide Notification No. 03/2015 - Dated 01-03-2015 before it was read as, "35" 40. Substituted vide Notification No. 03/2015 - Dated 01-03-2015 before it was read as, "8539" 41. Substituted vide Notification No. 03/2015 - Dated 01-03-2015 before it was read as, "except lamps for automobiles" 42. Deleted vide Notification No. 03/2015 - Dated 01-03-2015 before it was read as, 121 2202 90 10 All goods 35 122 2202 90 20 All goods 35 123 2202 90 30 Flavoured Milk of Animal origin 35 124 2202 90 90 Tender coconut water 35 43. Substituted vide Notification No. 12/2016 - Dated 01-03-2016, before it was read as, 39. 3401 19 or 3401 20 00 Soap (other than paper, wadding, felt and non-wovens, impregnated....