TaxTMI 
TaxTMI 
Effective rates of duty on specified goods of Chapters 5 to 96
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....ntioned in said column (5) and specified below the said Table : Provided that the item No. 17 of Conditions below, wherever applicable in this notification, shall come into effect on and from the 1st day of August, 1996. TABLE Reference No. Chapter or heading No. or Sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 5.1 05.01 Waste of fish or crustaceans, molluscs or other aquatic invertebrates, produced or manufactured in a 100% export loriented undertaking or a free trade zone and allowed to be sold in India Nil - 19.1 1901.19 Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government Nil Specified in item No. (1) of Conditions below. 21.1 21 or 22 Ice-creams, fruit juices, milk shakes or non-alcoholic beverages, prepared and dispensed by automatic vending machines Nil - 21.2 21.08 The following goods, namely :- (i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macar....
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....sed in a fertiliser plant during shut-down and start-up periods Nil Specified in item Nos. (3) and (4) of Conditions below. 27.3 27 Naphtha and Natural Gasoline Liquid intended for use - (i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of heavy water in such plants; Nil Specified in item Nos. (3) and (4) of Conditions below. (ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tuticorin for the manufacture of Heavy Water in such Plants 27.4 27 Furnace oil intended for use as feedstock in the manufacture of fertilisers Nil Specified in item Nos. (3) and (4) of Conditions below. 27.5 27 Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilisers 5% ad valorem Specified in item Nos. (3) and (4) of Conditions b....
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.... of Conditions below. 27.13 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. Explanation. - For the purposes of the exemption, 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 No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. Nil 27.14 27.11 Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) is received. Explanation :- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calcula....
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....emination of cattle Nil — 28.9 28 Hydrogen and Nitrogen, consumed within the factory of production Nil — 28.10 28 Distilled or conductivity water, water of similar purity and liquid air (whether or not any fraction has been removed), used within the factory of production of the said goods Nil — 28.11 28 Potassium metal supplied to heavy water plant Nil — 28.12 28 Phosphogypsum Nil — 28.13 28 Gold potassium cyanide, manufactured from gold and used in the electronics industry 20% of the value of such Gold Potassium cyanide excluding the value of Gold used in the manufacture of such goods 28.14 28, 38 or 71 (a) Catalysts, ingots, powder and sponge of any of the following metals, namely:- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium 20% of the value of material, if any, added and the amount char-ged for such manufacture — (vii) Osmium (viii) Ruthenium (b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered....
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.... apply 28.23 28, 29 The following goods, used for the manufacture of bulk drugs as specified in reference No. 28.21, namely :- (a) Meta Aminophenol (b) Para Nitrochlorobenzene (PNCB) (c) Picolines (d) Novaldiamine (e) Ethoxy methylene diethyl-malonate Nil Specified in item No. (4) of Conditions below. (f) Hydrazine Hydrate (g) DL-2 Amino-1 butanol (h) Guanidine Nitrate (i) Citric Acid (j) 4, 7-DCQ (Dichloroquinoline) (k) N-methyl Piperazine (l) D-2-Aminobutanol (O-Aminobutanol) (m) Diethyl Carbamyl Chloride (n) 4-Cyanopyridine (o) Isonicotinic acid (p) Thiosemicarbazide (q) 1-Nitropropane (r) Pyrazine monocarboxylic acid (s) Pyrazine dicarboxylic acid (t) 4-Amino-4 Nitrodiphenyl sulphide (u) N-(4-Chlorophenyl)-O-Phenylene diamine (v) 5-Iodouracil (w) 1-Acetyl-5-Iodouracil (x) 2-Amino-5-Mercapto-1, 2, 4-Thiadiazole (y) 2-Amino-5-Amino-Sul- fomyl-1, 3, 4-Thiadiazole (z) 2-Acetylamino-5-Mer-capto-1, 3, 4-Thiadiazole (aa) Diamino maleo nitrile 28.24 28, 29 Bulk drugs other than those specified at reference No. 28.....
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....f power, namely :- (i) the process of giving - (a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; — Specified in item No. (6) of Conditions below. (v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the Central Excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer 1. Matches as mentioned at (A) above and packed in boxes/packs of not exceeding 40 matches each Rs. 1.00 per hundred boxes/packs 2. Matches as mentioned at (A) above and packed in boxes of 50 matches each Rs.1.25 per hundred boxes 3. Matches as mentioned at (A) above and packed in boxes of 300 matches each Rs. 7.50 per hundred boxes. (B) Matc....
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....s. 2.40 per hundred boxes 3. Matches as mentioned at (D) above and packed in boxes of 300 matches each Rs. 14.40 per hundred boxes. 39.1 39.01 to 39.14 Plastic materials reprocessed from, or produced out of, the scrap or the waste of goods falling under Chapter 39, 54, 55 or 59, and such reprocessing or production is done in India Nil — 39.2 39.20 Tapes and sheets of Polytetrafluoroethylene, Cellulose tri-acetate films and Polyvinyl Chloride (PVC) corrugated roofing sheets 20% ad valorem — 39.3 39.20 Strips and tapes of Polypropylene used in the factory of its production in the manufacture of polypropylene ropes Nil — 39.4 39.20 Strips of Plastics intended for weaving of fabrics or for manufacture of sacks or bags 10% ad valorem Specified in item No.(8) of Conditions below. 39.5 39.20 Polyethylene coated paper or Polyethylene coated paper board, other than the following, namely:- (a) Products consisting of sheets of paper or paper board impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations contain....
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....and strips of latex foam sponge), if used in the manufacture of soles, heels or soles and heels combined, for footwear Nil — 40.5 40.11, 40.12 or 40.13 Tyres, flaps and tubes used in the manufacture of (I) power tillers falling under heading No. 84.32 of the said Schedule; (II) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil Specified in item No. (4) of Conditions below. 40.6 40.11, 4012 or 40.13 The following tyres, flaps and tubes, namely :- Specified in item No. (11) of Conditions below. (I) Tyres of a kind used on animal drawn vehicles or hand carts of the following sizes, namely, 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR Nil (II) Tyres for two wheeled motor vehicles known as mopeds Rs. 29 per tyre (III) Tyres, - Rs. 40 per tyre (a) for two wheeled motor vehicles other than mopeds; or (b) of a kind used on animal drawn vehicles or hand carts, of size 3.50-8 (IV) Tyres, - Rs. 1....
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....per tyre (VII) Tyres for motor vehicles, trailers or front tyres for tractors, other than item Nos. (II) to (V) above, of sizes, namely:- (a) 6.00-16 Rs. 435 per tyre (b) 7.50-16 or 215/80 D-14 or tubeless 8.14-5 Rs. 945 per tyre (c) 9.00-16 or tubeless 11L-16SLN Rs. 1085 per tyre (VIII) Front tyres for tractors (excluding tyres of size 6.00-16) Rs. 160 per tyre (IX) Rear tyres for tractors of rim sizes, namely :- (a) 28 inches and below (i) rayon tyres Rs. 540 per tyre (ii) nylon tyres Rs. 640 per tyre (b) above 28 inches Rs. 660 per tyre (X) Trailer tyres of size 8.25-19 LR 5-9 PR (Nylon) or 8.25-19 LT 5-10 PR (Nylon), for gun carriages Rs. 300 per tyre (XI) Tyre flaps of rubber, other than of a kind used in two wheeled and three wheeled ....
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....plies of hand-woven bamboo mats having veneers in between, with the aid of resins ; (c) Resin bonded bamboo corrugated roofing sheets Nil — 48.9 48 Maplitho paper and kraft paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil — 48.10 48 Paper splints for matches, whether or not waxed Nil — 48.11 48 Asphaltic roofing sheets Nil — 48.12 48 Paper pulp moulded trays Nil — 48.13 48 Cellulose insole board or sheet 10% ad valorem — 48.14 4811.30 or 4823.90 All goods, other than the following, namely :- (a) Products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; or (b) Products known commercially as `decorative laminates' 20% ad valorem 48.15 48 Corrugated paper/paper- board or converted types of paper/paperboard Nil Specified in ....
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....e- pendent processor approved in this behalf by the Government of India on the recommendation of the Develo- pment Commissioner for handlooms Nil — Explanation. - For the purpose of the fabrics woven on handlooms, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietory interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics 51.5 51.10 or 51.11 Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 100 per square metre Nil — 51.6 51.10 or 51.11 Woven fabrics of wool when subjected to any one or more of the following processes, namely :- (a) Calendering with plain rollers; (b) Blowing (steam pressing) Nil Specified in item No. (17) of Conditions below. 52.1 52.02 All goods produced or manufactured - (a) in a free trade zone and brought to any other place in India; or (b) by a hundr....
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....intended for use in the manufacture of cotton absorbent lint Nil — 52.9 52.07, 52.08 or 52.09 Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission. Nil — 52.10 52.07, 52.08 or 52.09 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 — 52.11 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam Explanation. - For the purpose of the cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam. Nil — ....
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.... - For the purposes of the woven fabrics of cotton, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. Explanation II. - The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as "denim fabrics" or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns 53.1 5307.11 or 5307.12 Jute yarn supplied in plain (straight) reel hanks Nil — 53.2 53.07 Jute yarn purchased by Khadi and Village Industries Commission or State Khadi and Village Industries Board or a registered handloom co-operative society or an organisation set up or approved by the Government for the purpose of development of handlooms or handicrafts and payment for such yarn is made by cheque drawn by such co-operative society or organisation, as the case may be, on its own bank account Nil Specified in item....
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.... 54.6 5403.20 or 5403.32 Twisted viscose filament yarn manufactured out of viscose filament yarn including textured viscose filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil — 54.7 5402.39 or 5402.59 Twisted polypropylene filament yarn manufactured out of polypropylene filament yarn on which appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil — 54.8 5402.32, 5402.43, 5402.52 or 5402.62 Polyester filament yarn, dyed, printed, bleached or mercerised, and manufactured out of textured or draw twisted polyester filament yarn on which appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil — 54.9 54 The following goods, namely :- (a) Polyester filament yarn intended for use under ....
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....or 5407.29 Woven fabrics (excluding fabrics 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, with or without the use of machines Nil — 54.16 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 — 54.17 5406.10 or 5407.10 Woven fabrics Nil — 55.1 5501.20 Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre Nil — 55.2 55.05 All goods produced in a factory other than a factory producing man-made staple fibres or man- made filament yarns of organic polymers by manufacturing processes, either by polymerisation of organic polymers or chemical transformation of....
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....orem — 55.7 51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49,5509.19 5509.22, 5509.32, 5509.42 or 5510.12 Multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, meant for use in the manufacture of fabrics and manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid, provided the factory where the yarn is manufactured, does not have facilities (including plant and equipment) for producing single yarn Nil — 55.8 51.06, 51.07, 5205.11 5206.11, 5402.31, 5402.39, 5402.41, 5402.49, 5402.51, 5402.59, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5509.11, 5509.21, 5509.31, 5509.41, or 5510.11 Single yarn dyed, printed, bleached or mercerised, and manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 19....
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....ached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Develop- ment 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 — 55.13 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 proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content. Nil — 55.14 55.11, 55.12, 55.13 or 55.14 Fabrics of man made staple fibres woven on handlooms and pro- cessed without the aid of power or steam, ....
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....y in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fab- rics does not exceed rupees one hundred per square metre the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of producton Nil - 55.19 54 or 55 Woven fabrics of man made fibres subjected to any one or more of the following processes, namely :- (1) Calendering with plain rollers; (2) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (3) Padding, that is to say, application of natural starch to one or both sides of the fabrics; (4) Back filling, that is to say, application of starch to one side of the fabrics; (5) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; (6) Hydro-extraction, that is to say, mechanically extracting, or mechanically squeezing out water from the fabric; or (7) The process of blowing (steam pressing) carried on woven fabrics of ac....
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....n or man made fibres, not subjected to any process Nil — 58.6 5806.31 Narrow woven fabrics of cotton (not containing any other textile material) subjected to any process and of value not exceeding Rs. 25 per square metre 5% ad valorem — 58.7 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 — 58.8 5804.11 or 5804.12 Lace 10% ad valorem — 58.9 58.01, 58.02 or 58.06 Fabrics of jute 5% ad valorem — 58.10 58.05 Embroidery, other than those not subjected to any process Nil — 58.11 5806.39 The following goods, namely :- (a) Hair belting of wool; or (b) Strips of jute made from fabrics on which the appropriate duty of excise under the said Schedule has already been paid and intended for supply to the Indian Army Nil — 59.1 59.03 Fabrics of jute, impregnated coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute Nil — 59.2 59.10 Unprocessed cotton belting, woven Nil — 59.3 ....
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....ocks 68.3 68.07 Blocks, slabs, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under heading No. 94.06 10% ad valorem — 68.4 68 Goods, in which more than 25% by weight of one or more of the following materials have been used :- (i) Red mud, (ii) Press mud, or (iii) Blast furnace slag Nil — 68.5 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used Nil Specified in item No. (24) of Conditions below. 68.6 68 or any other chapter (i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board 10% ad valorem — 69.1 69 Stoneware, which are only salt glazed Nil — 69.2 69 Clay bricks (other than fire-clay bricks) Nil — 69.3 68 or 69 Sand lime bricks Nil — 69.4 69 Roofing tiles Explanation:-For the purposes of this entry,`roofing tiles' include tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles,....
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....bsp; (ii) "metal" shall include, - (a) any alloy in which any of the metals specified in this entry as item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent by weight; (iii) "articles" in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires 71.3 71 Silver, Platinum, Palladium, Rhodium, Iridium, Osmium and Ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires Nil — 72.1 72.22 Stainless steel circles used within the factory of production in the manufacture of utensils Nil — 72.2 72.19 or 72.20 Stainless steel pat....
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....are intended to be used for the manufacture of imitation "Zari". 74.4 74.09 All goods other than untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil Provided that the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 74.5 74.09 Untrimmed sheeets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 2500/- per metric tonne Provided that - (i) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and (ii) the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 74.6 7418.10 Table, kitchen or other house- hold articles and parts thereof Nil — 76.1 76.01 Unwrought aluminium whether or not alloyed, intended for use in manufacture of untensils Nil Provided that the exemption shall not apply to a manufacturer who produces or manufactures alum- inium from aluminium ore or alumi- nium concentrate. 76.2 76.02 Aluminium waste and scrap used w....
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....s ordinarily carried on with the aid of power Nil — 82.1 82.06 All goods Nil If manufactu- red from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise spe- cified in the said Sche- dule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 84.1 72, 73, 82, 83, 84 or 85 Goods other than the following, namely :- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires Nil Specified in item No. (25) of Conditions below. 84.2 84.15 or 84.18 Airconditioners, refrigerators and water coolers Nil Specified in item No. (26) of Conditions below. 84.3 84.42 Printing blocks and printing types Nil — 84.4 84.42 Lithographic plates used within the factory of its production for printing purposes Nil — 84.5 84.79 Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes Nil — 84.6 84.83 Crankshafts intended for use in sewing machines Nil — 84.7 84.73 Graphic and Intelligence bas....
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....ion receiver sets (mono chrome) other than video monitors, video projectors and projection television sets. Nil Specified in condition No. (4) below. 85.11 8540.12 Black and White Cathode-Ray television picture tubes - (a) of screen size not exceeding 15 centimetres Rs. 200 per tube — (b) of screen size exceeding 15 centimetres but not exceeding 36 centimetres 10% ad valorem — (c) of screen size exceeding 36 centimetres Rs. 300 per tube — 86.1 86.05 Each unit of broad guage second class coaches including postal vans and luggage- cum-brake vans 15% ad valorem — 86.2 86.05 Each unit of metre guage second class coaches including postal vans and luggage-cum-brake vans 15% ad valorem — 86.3 86.06 Each unit of bogie-open- eight-wheeler wagons of pay load not exceeding 60 tonnes 15% ad valorem — 86.4 86.06 Each unit of broad-gauge eight-wheeler covered wagons of pay load not exceeding 60 tonnes 15% ad valorem — 86.5 86.06 Each unit of four-wheeler tank-wagons of pay-load not exceeding 23....
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....eries fitted to such road vehicles. 87.6 87 Chassis for battery powered road vehicles 10% ad valorem Specified in item No. (4) of Conditions below. 87.7 85 or 40 Battery, battery chargers and tyres, tubes and flaps, intended for manufacture of electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors; and battery powered road vehicles. 10% ad valorem Specified in item No. (4) of Conditions below. Explanation. - For the purposes of this entry, the meaning of "electrically operated trolley buses", "electrically operated platform trucks", "electrically operated work trucks", "electrically operated tow tractors"; and battery powered road vehicles" shall be as given under reference No. 87.5 above. 87.8 40, 45, 48, 68, 73, 85 or 87 The following goods intended for manufacture of electrically operated two wheelers or three wheelers - (a) tyres, tubes and flaps; (b) parts (of electrically operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73, 85 or 87 10% ad valorem Specified in item No. (4) of Conditions be....
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....ed, fitted or fixed; 10 % ad valorem — Explanation. - For the purposes of this entry, 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. 87.18 87.09 Tractors, on which weight- lifting or other specialised material handling equipment is mounted, fitted or fixed. 15% ad valorem Explanation. - For the purposes of this entry, 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 87.19 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944. (i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver; 20% ad valorem or ....
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....rating set fitted to such trailer. Rate of duty applicable on the diesel generating set fitted on the trailer 88.1 88 or any other Chapter Parts of aeroplanes or helicopters required for manufacture of servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes) Explanation. - For the purposes of this entry, parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the said Schedule. Nil 90.1 90.17 Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments. Nil Specified in item No. (4) of Conditions below. 90.2 90.21 Orthopaedic footwear, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil — 90.3 90.21 Artificial limbs and rehabilitation aids for the handicapped Nil — 90.4 90 or 85 Parts of hearing aids used within the factory of its production in the ma....
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....Detachment Surgery (46) Slit lamp biomicroscope (47) Softometer for measurement of the base curve of soft contact lenses (48) Specular microscope with monitor and recorder (49) Stereozoom microscope for inspection of contact lenses (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/clea ners (56) Visual field recording equipment (57) Vitrectomy equipment (Ocutome system) (58) Yag Laser (59) Diode Laser (60) Excimer Laser 90.7 90 or any other Chapter The following goods, namely :- (1) Australia Antigen RIA Kit (2) Cardiac catheters with guidewires (3) Clips for aneurysms and clips applying forceps in Neuro-Surgery (4) Cardio vascular sutures (5) Cadiovascular special instruments, namely :- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) High pressure stop cocks and connectors for pressure recording (iv) Vascular bull-dog clamps (v) Vascula....
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....thyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags (37) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses (38) Iridium wire (39) Anti-HLA sera (AB-CDR) (40) T.P.H.A. Kits and AIDS diagnostic kits (41) Gamma knife (42) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy (43) Cell Separator (44) Pressure Transducer and Pressure Amplifier (45) Cell Saver (46) Continuous Ambulatory Peritoneal Dialysis Fluid (47) Craniotome (Pneumatic and Electric Equipment) and Drills (48) Binocular Loupes (49) Intra Aortic Ballon Pump (50) Remote After Loading Brachy Therapy Equipment (51) Dosimetry System (52) Cell Saver Equipment (53) Cell Washer (54) Thawer Equipment for Blood Warming (55) Mammography Unit (56) O2 Concentrator (57) Ventricular Assist Device (58) Pace Maker (59) Activated Clot Time Machine (60) Cobalt Therapy Unit (61) Colour Doppler Ultrasound Scanner (62) SPECT Gamma Camera (63) Deep Therapy Unit (64) Cardiac and Vascular Angiography System ....
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....ot below the rank of a Deputy Secretary to the State concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned. (2) (i) The installed capacity of the factory shall be certified by an officer not below the rank of Director of Industries in the State Government. (ii) This exemption shall not be applicable to, - (a) cement manufactured from clinker not manufactured within the same factory; (b) cement bearing a brand name or trade name of another person; (c) any clearances of cement (including the clearances effected under notification Nos. 1/93-Central Excises, dated the 28th February, 1993 and 5/94-Central Excises, dated the 1st March, 1994) in excess of 99,000 tonnes of clearances, in a financial year; and (d) cement in respect of which a manufacturer avails of the exemption contained in notification No. 1/93-Central Excises, dated the 28th February, 1993; Provided that for the purpose of computing the quantity of 99,000 tonnes of clearanc....
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....l description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50s : Provided further that an officer not below the rank of an Assistant Commissioner of Central Excise, is satisfied that the sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than rupees twenty lakhs. Explanation. - While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination. (7) Provided that the exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such....
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....slide or the inner slide with the use of match paper, (g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on with the aid of power. (B) any other manufacturer referred to in the third proviso to the opening paragraph of this item shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely :- (i) such clearances exceed 150 million matches during the financial year; (ii) such clearances during the preceding financial year had exceeded 150 million matches; (iii) such production of matches in a calendar month during the financial year exceeds 15 million matches; (iv) any process mentioned in clause (A) above is ordinarily carried on with the aid of power; (8) If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of under Rule 57A of the Central Excise Rules, 1944. (9) Provided that the unexpanded polystyrene beads are purchased by the Malaria Research Centre, Ne....
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....cial year, had exceeded rupees one hundred and fifty lakhs : (ii) if the aggregate value of clearances of all excisable goods including the said goods, from any factory, by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs; (iii) to the said goods bearing a brand name or a trade name (registered or not) of another person. Explanation. - (i) the expression `value' means either the value as determined in accordance with the provisions of section 4, or as the case may be, according to the tariff value fixed or altered under section 3, of the Central Excises and Salt Act, 1944 (1 of 1944); (ii) for computing the aggregate value of clearances, the clearances of any excisable goods which are chargeable to nil rate of duty or, which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of cleanances made in a financial year) issued under sub-rule (1) of the ru....
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.... (ii) no process in or in relation to the manufacture of the wood and articles of wood is ordinarily carried on with the aid of power. (13) If, - (i) intended for the manufacture of cartons, boxes, containers and cases (including flattened or folded cartons/boxes) of corrugated paper or paperboard, whether in assembled or unassembled condition; and (ii) not produced in a factory manufacturing any paper or paperboard from pulp. (14) Provided that, - (i) the paper and paperboard is manufactured by an establishment which furnishes a certificate to an officer not below the rank of an Assistant Commissioner of Central Excise from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), that the paper or paperboard, as the case may be, manufactured by the establishment, is commercially recognised as handmade paper or handmade paperboard; and (ii) an officer not below the rank of an Assistant Commissioner of Central Excise is satisfied that the principal process of lifting of pulp is done by hand in the manufacture of the paper or, ....
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.... (i) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate, - (a) in the case of fabrics woven on handlooms or yarn used for the development of handicrafts from the Director in charge of textiles and handlooms in the Government of a State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board; (b) in the case of other fabrics and handicrafts, from the Textile Commissioner or an officer not below the rank of the Joint Secretary in the Ministry of Textiles, to the effect that such yarn has not been used for the manufacture of jute fabrics (hessien) used for the manufacture of jute sacks (19) The concessional rate of polyester filament yarn for low priced fabrics mentioned against reference No. 54.9 in column (3) of the said Table shall be available only if - (i) the manufacturer produces evidence to the Assistant Commissioner of Central Excise to the effect that the said polyester filament yarn is intended for the specified use; (ii) the manufacturer shall, within such p....
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....rtificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union Territory, as the case may be; (ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill; and (iii) the said independent processor or a composite mill produces a certificate or evidence to the Assistant Commissioner of Central Excise within a period of 90 days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received. (23) If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below in rank of a Deputy Secretary in the Ministry of Urban Development of the Government of India, to the effect that - (a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Gov....
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....r personal use and in default, to pay on behalf of the manufacturer the whole of the duty leviable thereon; (c) that where the privileged person availing of the exemption is other than a foreign diplomatic or career consular or trade officer accredited to India, the exemption in respect of the said goods is availed of within four months from the date of arrival in India of that privileged person; (d) that the payment to the manufacturer is made in foreign exchange in respect of the purchase of the said goods; and (e) that the procedure as may be prescribed by the Central Board of Excise and Customs is followed. Explanation. - In this item, the expression - (a) "foreign privileged organisation" means a foreign diplomatic or consular or trade mission, United Nations Organisation or any of its specialised agency or any other International or Inter-governmental Organisation which is allowed by the Government of India, the facility of duty-free import of the said goods under the Diplimatic Relations (Vienna Convention) Act, 1972 (43 of 1972) or the Vienna Convention on consular Relations, 1963 or the United Nations (Privileges and Immunities)....
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.... the said motor vehicle from the factory of manufacture or such extended period as the said Assistant Commissioner may allow; (c) the manufacturer had not collected from the person, group of persons, any body or organisation, as the case may be, in whose name the said motor vehicle has been registered as a taxi or ambulance, as the case may be, or in case had collected, has refunded to such person, group of persons, any body or organisation, the amount equivalent of such exemption of duty; (d) the exemption in case of ambulance is only applicable for registered hospitals, nursing homes and sanitoriums and such other organisations as the Central Government may notify, in this behalf, in the Official Gazette; and (e) the manufacturer files a claim for refund of duty paid in excess of that specified against reference No. 87.2 in column (4) of the said Table, in terms of section 11B of the Central Excises and Salt Act, 1944 (1 of 1944). (30) Provided that, - (a) if vehicles mentioned against reference No. 87.14 in column (3) of the said Table (hereinafter in this item referred to as the said motor vehicle) are manufactured out o....
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....vernment of State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board. (ab) in the case of other fabrics, by the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose. (b) "fents" means - (I) bona fide cut-pieces of a saree or fabrics (excluding cut pieces of towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; (II) damaged saree or fabrics (excluding damaged towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre; and (III) cut-pieces of length 45 centimetres ....