TaxTMI 
TaxTMI 
Effective rates of basic excise duty for specified goods of Chapters 1 to 96
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....olumn (2) of the said Table, - (a) from so much of the duty of excise specified thereon under the First Schedule to the said 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, 1985, 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. 13 Lac Nil = = 2. 13 Vegetable saps and extracts, used wit....
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.... 30 per square metre = = 11. 26.01 to 26.17 Ores Nil = = 12. 27 Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia Nil = 4 and 5 13. 27 Naphtha used in a fertiliser plant during shut-down and start-up periods Nil = 4 and 5 14. 27 Naphtha and Natural Gasoline Liquid intended for use- Nil = 4 and 5 (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; (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 15. 27 Furnace oil intended for use as feedstock in the manufacture of fertilizers Nil = 4 and 5 ....
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....ended 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 = = 25. 27.11 Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received. Nil = = Explanation. - For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtr....
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.... (a) as fertilisers; or (b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product Explanation. - For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985. 35. 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 = = 36. 28 Potassium iodate 8% = =- 37. 28 or 38 The following goods - (a) Supported catalysts of any of the following metals, namely :- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (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 from old or used articles, or both, namely :- 16% of the value of material,....
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.... Insulin and Zidovudine Nil = = 48. 30 Desferrioxamine injection Nil = = 49. 30 Deferiprone Nil = = 50. 31 All goods, other than those which are clearly not to be used - Nil = = (a) as fertilisers; or (b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product 51. 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 8% = = 52. 32.04 or 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles Nil = = 53. 33 Henna powder, not mixed with any other ingredient Nil Nil = 54. 3401.11, 3401.12 or 3401.19 Soap, if m....
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....3) packed in boxes of 300 matches each Re. 5.10 per hundred boxes = 7 57. 36.05 Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and when such Matches are - (1) packed in boxes/packs of not exceeding 40 matches each Re. 0.20 per hundred boxes/packs = 8 (2) packed in boxes of 50 matches each Re. 0.25 per hundred boxes = 8 (3) packed in boxes of 300 matches each Re. 1.50 per hundred boxes = 8 58. 36.05 Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption by a manufacturer packed in - (1) boxes or packs of not exceeding 40 matches each Re. 1.92 per hundred boxes/packs = = (2) boxes of 50 matches each Rs. 2.40 per hundred boxes = = (3) boxes of 300 matches each Rs. 14.40 per hun....
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.... Nil = (b) on aggregate value of clearances exceeding Rs. 85 lakhs, calculated from 2nd June, 1998 in the financial year 1998-99; 8% = (c) on aggregate value of clearances up to Rs. 100 lakhs, in any other financial year; Nil = (d) on aggregate value of clearances exceeding Rs. 100 lakhs, in any other financial year. 8% = Explanation. - Any clearances for exports or any clearances of goods exempted from duty or chargeable to Nil rate of duty shall not be included in computing the aggregate value of clearances. 71. 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC comp- ounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty Nil = = 72. 39.17 Lay flat tubing Nil = = 73. 39.03 Unexpanded polystyrene beads purchased by the Malaria Research ....
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....udran Limited, Salbony (b) Intermediate products arising during the course of manufacture of the aforesaid, and used within the factory of its production for pulping Nil = = 84. 5105.10 Carded wool used captively in the manufacture of yarn of wool Nil = = 85. 5105.10 Carded wool, popularly known as `lefa' intended for making hand spun yarn of up to 10 counts Nil = = 86. 51.06 or 51.07 Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development 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 = 16 87. 51.06 Yarn of wool of counts up to 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil = = 88. 51, 52, 53, 54 or 55 Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approve....
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....5205.11, 5205.19, 5206.11 or 5206.12 Cotton yarn, not containing synthetic staple fibres - (i) supplied in plain (straight) reel hanks; or (ii) sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks under rule 96E of the Central Excise Rules, 1944; or Nil = = (iii) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks. 94. or 5205.11, 5205.19, 5206.11 5206.12 The following goods purchased by a registred Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque Nil = 16 drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account namely :- (a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or (b) Cotton yarn, containing polyester staple fibre and not containing any other textile mat....
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....mmission for the purpose of processing of Poly Vastra Nil = = 102. 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam Nil = = Explanation. - For the purposes of this exemption 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. 103. 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 cooperative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil = = 104. 52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the aid of power or steam by independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms: 8% = = Provided that this exemption shall not apply to an independent processor who is engaged primarily in the proc....
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....ng; (10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric; (11) Expanding; or (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric. Explanation I.-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 106. 5307.11, 5307.12, 53.10, 5607.10, 5702....
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....ed nylon 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 — — 117. 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 — — 118. 54 02.39 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 — — 119. 5404.10 Monofilament of high density polyethylene or polypropylene, if no credit under rule 57A or rule 57B or rule 57Q of the Central Excise Rules, 1944 has been availed Ni....
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....e factory of production in the manufacture of polyester staple fibre Nil — — 126. 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 monomers or chemical transformation of natural organic polymers, irrespective of whether such factory produces such man-made fibres or filaments only or also manufactures any other goods 16% Nil — 127. 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 — — 128. 55.10 Yarn of artificial staple fibre (not containing synthetic staple fibres) - Nil — — (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 hanks. 129. 55.09 or 55.10 The following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Governmen....
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....including plant and equipment) for producing single yarn Nil — 20 133. 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), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Rs. 5 per Kg — 21 134. 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) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Rs. 9 per Kg Nil 22 135. 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 403.49 ....
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....ibres, 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. 140. 55.11, 55.12, 55.13 or 55.14 Fabrics of man-made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man-made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved by Government of India for the development of Handlooms, other than the following, namely :- Nil — — (a) fabrics co ntaining only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and (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. &nb....
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....ry owned by the same multi-locational composite mill. Nil — — Explanation. - For the purposes of this entry, multi-locational composite mills means a public limited company which is engaged in the processing of fabrics with the aid of power along 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. 146. 52, 54 or 55 Fabrics of cotton or man-made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill Nil — 24 147. 55.09 or 55.10 Yarn of shoddy up to 10 counts, if made out of used or new rags 8% — — 148. 5601.10 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding 8% — — 149. 56.05 Metallic yarn (imitation zari) Nil — — 150. 56.07 or 56.09 All goods made without the aid of power Nil — — 151. 56.07 All goods (other than dipped cords falling under sub-heading 5607.90 of the said Schedule....
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....n-made fibres in a factory and who has the facility in that factory (including plant and equipment) for carrying out heat-setting or drying with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics on or after 10th December, 1998, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944) except in respect of processed fabrics manufactured or produced prior to the 13th day of January, 1999 and cleared on or after that date. 8% — 157. or  5806.31 5806.32 Narrow woven fabrics of cotton or man-made fibres Nil — — 158. 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 — — 159. or 5804.11 5804.12 Lace 8% — — 160. 58.05 Embroidery, other than those not subjected to any process Nil — — 161. 5806.39 The following goods, namely :- ....
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.... 173. 53, 59 or 63 Rot proofed products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the said Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products Nil — — 174. 66.01 Umbrellas, sun umbrellas and parts thereof Nil - - 175. 68.07 The following goods, namely:- Nil - - (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. 176. 68.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras. Nil - 25 177. 6807.10 Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used Nil - - 178. 6807.20 All goods. Nil - - 179. 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been us....
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.... 190. 71 Primary gold converted with the aid of power from any form of gold. Nil - - - Explanation. - For the purposes of the exemption, "primary gold" means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. 191. 71 (I) Articles of - Nil - - - (a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f) iridium; (g) osmium; or (h) ruthenium; (II) Ornaments and the like articles made of gold or silver or both, whether or not set - Nil - - - (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; Nil - - - (IV) Precious and semi-....
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....cycles and cycle rickshaws Nil - - 197. 73.10 Metal containers Nil - 31 198. 73.10 and 73.26 Mathematical boxes, geometry boxes and colour boxes Nil - - 199. 73.21 or 74.17 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy Nil - - 200. 73.21 and 94.05 Bio-gas stoves and hot plates of iron or steel; bio-gas lights Nil - 32 201. 73.23 or 7615.10 Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers Nil - - 202. 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil - 33 203. 74.09 and 74.10 Copper strip and foil, intended to be used for manufacture of imitation "Zari" Nil - - 204. 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 - 33 205. 74.09 Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensil....
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.... of 1.32 millimeters, (vii) 15.24 centimeters and wall thickness of 1.47 millimeters, (viii) 17.78 centimeters and wall thickness of 1.63 millimeters, (ix) 20.32 centimeters and wall thickness of 1.83 millimeters. 211. 76.12 Metal containers in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil - - 212. 82.06 Tools put up in sets Nil - 38 213. 82.11 or 82.14 Knives 8% - - 214. 82 Pencil sharpeners and blades thereof Nil - - 215. 84 The coir processing machinery specified in List 3 Nil - 39 216. 84 Spinnerettes made, inter alia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes 16% - 40 217. 84 or 87 Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in rela....
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....ceeding 74 cm Rs. 11200 per set — (e) of screen size exceeding 74 cm but not exceeding 87 cm Rs. 12900 per set — (f) of screen size exceeding 87 cm but not exceeding 105 cm Rs. 17900 per set — (g) of screen size exceeding105 cm Rs. 33000 per set — Explanation. - For the purposes of this entry, `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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. 226. 85.28 All goods other than colour television receivers 16% - - 227. 85.28 All goods (monochrome) Nil - - 228. 85.29 Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monit....
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....236. 87.03 Cars for physically handicapped persons 24% Nil 46 237. 87.05 Special purpose motor vehicles Nil - 47 238. 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 - 239. 87.14 Parts and accessories of vehicles of heading No. 87.12 Nil - - 240. 87.02, 87.03 or 87.04 (i) All goods of heading No. 87.02; (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquified gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil Nil 48 241. 45, 48, 68, 73, 85 or 87 Parts of main battle tanks intended to be used in manufacture of such tanks Nil - 5 and 49 242. 87.01 Tractors of engine capacity exceeding 1800cc, 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 specialised material handling equipment ....
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....46. 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. - For the purposes of this exemption, value of motor vehicle shall be deemed to be equal to the value of the generating set fitted to such vehicle. Rate of duty applicable on the diesel generating set fitted on the motor vehicle. Nil - 247. 87.16 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. - For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer. Rate of duty applicable on the diesel generating set fitted on the trailer. - - 248. 89.01, 89.02, 89.04, 89.05 or 89.06 All goods Nil - - 249. 9001.10 All goods Nil - - 250. 9003.11 or 9003.19 Frames and mountings for spectacles, goggles or the like of value below Rs. 500 per piece Nil - - 251. 90.17 Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments Nil - 5 252. 90.27 Kits....
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....cluding clutch pencils used in the manufacture of such pencils including clutch pencils Nil - 5 261. 96.08 Pencils Nil - - 262. Any Chapter (i) Cement Bonded Particle Board Nil - - (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board 263. Any Chapter Goods required for, - (a) the substitution of ozone depleting substances (ODS); Nil Nil 52 (b) the setting up of new projects with non-ozone depleting sub-stances (non-ODS) technologies. Explanation. - "Goods" for the purpose of this exemption, means goods which are designed exclusively for non- ozone depleting substances (non-ODS) technology. 264. Any Chapter Goods other than the following, namely:- Nil - 53 ....
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....Goods, specified in List 8, supplied to the Oil and Natural Gas Commission or the Oil India Limited 8% — 5 and 56 ANNEXURE Condition No. Conditions 1. If the manufacturer of the food preparations produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India or not below the rank of a Deputy Secretary to the State Government 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, within five months from the date of clearance of such goods or within such further period as the Assistant Commissioner of Central Excise having jurisdiction may allow in this regard. 2. If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of by the manufacturer under rule 57A or 57B of the Central Excise Rules, 1944. 3. (i) If the cement manufacturer makes a decl....
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....re effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Civil Supplies under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Industry (Department of Industrial Development). 7. If, - (i) 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; (ii) the splints of such matches are made of bomboo and the matches are packed in boxes of 40s, 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 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 having jurisdiction, is satisfied that the sum total of the c....
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....ocess other than the mechanical process employed for - (a) filling of boxes with matches; (b) dipping of splints in the composition for match heads; (c) frame filling; (d) affixing of Central Excise Stamps; (e) packing; (f) the process of giving - (i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or (ii) 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, (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; (2) any other manufacturer referred to in the second 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 a cl....
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....cer the circumstances leading to such sale or disposal; and (ii) pay the duty which would have been levied thereon but for the exemption contained in this notification: Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time. 12. This exemption shall apply only to the tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips (hereinafter in this item referred to as the said goods), all taken together and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, up to first clearances of an aggregate value not exceeding one hundred and fifty lakh rupees: Provided that, subject to the conditions of computation of aggregate value of clearances contained in the Explanation below, nothing contained in this exem....
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...., 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. 13. If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it. 14. If intended for the manufacture of goods falling under sub-heading No. 4819.12 and not produced in a factory manufacturing any paper or paperboard from pulp. 15. The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/98-Central Excise, dated the 2nd June, 1998 and 9/98-Central Excise, dated the 2nd June, 1998. 16. If the manufacturer produces at the time of clearance a certificate from an authorised officer of the Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case may be, that the yarn is going to be used only on handlooms. 17. ....
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....alling under Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid; and (ii) no credit under rule 57A or 57B or 57Q 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 said Schedule on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. 24. If,- (i) a certificate to the effect that such fabrics have been woven in ....
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....ral Excise Rules, 1944; and (ii) such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate. 30. If, - (a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or (b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Assistant Commissioner of Central Excise having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters. 31. If, - (a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or (b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power. 32. If such appliances are specially designed to operate using bio-gas. 33. If such goods are not produced or manufactured by a manufacturer who pro....
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....ioner of Central Excise having jurisdiction a written undertaking from the foreign privileged organisation or the privileged person (duly countersigned by the head of the mission or any other officer authorised by him) that the foreign privileged organisation or the privileged person concerned shall satisfy the proper officer of the Central Excise, - (a) that within one month of the date of removal of the said goods or such extended period as the Assistant Commissioner of Central Excise may allow, that the said goods are in actual use of the foreign privileged organisation or the privileged person and in default thereof, to pay on behalf of the manufacturer the whole of the duty leviable thereon; (b) that said goods will not be re-sold or otherwise disposed of within three years from the date of removal to any organisation or person other than a foreign privileged organisation or a privileged person for official or 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 ....
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....c) the said goods conform to the Indian Standard and bear Standard Mark as defined under the Bureau of Indian Standards Act, 1986 (63 of 1986); and (d) the said goods do not bear the brand name or trade name (whether registered or not) of any other person. 44. If,- (a) intended for use by the Indian Railways or the Konkan Railway Corporation; and (b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation. 45. (a) The manufacturer pays duties of excise at the rate of 24% ad valorem under the First Schedule and 6% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 and 24% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8703.90, as the case may be, at the time of clearance of the vehicle; (b) The manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, in the proforma prescribed under rule 173S of the Central Excise Rules, 1944, with the Assistant Commissioner of Central Excise having jurisdicti....
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....ssis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle. 49. If it is proved to the satisfaction of the Assistant Commissioner of Central Excise having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the said Schedule. 50. If no credit of the duty paid on the chassis has been taken under rule 57A or rule 57B of the Central Excise Rules, 1944. 51. If no credit of the duty paid on the chassis and compressor has been taken under rule 57A or rule 57B of the Central Excise Rules, 1944. 52. 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 proje....
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.... Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine. LIST 2 (See S. No. 44 of the said Table) (1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5) Ethoxy methylene diethylmalonate (6) Hydrazine Hydrate (7) DL-2 Amino-1 butanol (8) Guanidine Nitrate (9) Citric Acid (10) 4,7-DCQ (Dichloroquinoline) (11) N-methyl Piperazine (12) D-2-Aminobutanol (O-Aminobutanol) (13) Diethyl Carbamyl Chloride (14) 4-Cyanopyridine (15) Isonicotinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19) N-(4-Chlorophenyl)-O-Phenylene diamine (20) 5-Iodouracil (21) 1-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-Amino-5-Amino-Sulfomyl-1,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-1,3,4-Thiadiazole. LIST 3 (See S. No. 215 of the said Table) (1) Coconut husk crushers (2) Coconut husk defibering mills (3) Sifter or Siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing presses (6) Willowing machines (for cleaning and preparing fibre for spinning) (7) Motorised Spinning Ratts LIST 4 (See S. No. 265 of the said Table) (1) Fla....
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....nt (ERG, EOG and VER)] (26) Operating glasses (2X, 4X, 6X)/Binomag (27) Ophthalmic cryo equipment (28) Ophthalmic hydraulic chair (29) Ophthalmic operating lights and fibre optic lights (30) Ophthalmic/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 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 (Scht....
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....ters including balloon tipped, double Lumen and PTCA catheters, balloon dilatation catheters and Endomyocardial biopsy forceps (34) Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces (35) Programmer for pacemaker (36) 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.; hydroxy ethyl 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 (....
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....bator (23) Mercury analyser (24) Spectrophotometers (UV-VIS and VIS-IR digital) (25) Continuous flow recorder with integrator (26) Continuous pH recorder (27) Fly-ash handling system (28) Effluent treatment plant (29) Parts of the goods specified in this list. LIST 8 (see S.No. 275 of the said Table) (1) Drilling and Work over Rigs, their equipments, accessories and spares : Drilling/Workover Equipments like Draw Works, Rotary Table, Crown Block, Travelling Block, Prime Movers (Diesel and Gas Engines), Mud pumps, D.G. sets, Air compressors, welding set, shale shaker, stainless steel wire mesh, Degaser, Desilter, Mud Agitator, Desander, Mud Mixer, Tanks, Mud pumps, centrifugal pumps, water pumps, reciprocating pumps, plunger pumps, submersible pumps, Mast Structure and sub-structure, wire ropes, nylon ropes, Mooring ropes, Manilla ropes, Power Tongs, Electric Motors, Drillometer (2) Oil Country Tubular Goods (OCTG): Drill pipes, Drill collars, casing pipes, Tubings, kelly, kelly-cock, substitutes, cross-over sub., pup-joints (3) Handling Tools, Fishing Tools including impression block, Milling tools, floating equipments, reamer, casing scrapper, Drill pipe protector, Drill pip....