TaxTMI 
TaxTMI 
Effective rate of duty for specified goods of Chapters 13 to 96
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....ified in the Annexure to this notification, and referred to in the corresponding entry in column (5) of the said Table. Explanation. - For the purposes of this notification, the rate specified in column (4), is ad valorem rate, unless otherwise specified. TABLE S. No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 13 Lac Nil — 2. 13 Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in the Ayurvedic, Unani or Siddha systems Nil — 3. 1703.90 All goods, for use in the manufacture of goods other than alcohol Nil — 4. 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 1 5. 21.08 Sweetmeats (known as `misthans' or `mithai' or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, if manufactured in a `factory'. 8% 9 ....
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....o 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. Nil 3 and 4 14. 27 Furnace oil intended for use as feedstock in the manufacture of fertilisers Nil 3 and 4 15. 27 Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilisers 5% 3 and 4 16. 27 Furnace oil intended for use by M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin in the manufacture of synthesis gas or ammonia or steam or all or any of them and the synthesis gas or ammonia or steam or all or any of them so manufactured is supplied to Heavy Water Plant at Tuticorin for manufacture of Heavy Water 5% 3 and 4 17. 27 Bio-gas Nil — 18. 27 Lean gas obtained from natural gas Nil — 19. 27 Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading ....
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....ol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received. Explanation :- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquified Petroleum Gases were received. Nil — 25. 27.11 Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received. Nil — Explanation. For the purposes of the exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases....
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....if any, added and the amount charged for such manufacture — 37. 28 or 29 All chemicals used in the manufacture of centchroman Nil — 38. 28, 29 or 30 Anaesthetics 8% — 39. 28 or 38 Silicon, in all forms 8% — 40. 28 Gold potassium cyanide solution used within the factory of production for manufacture of zari Nil — 41. 28 or 29 The bulk drugs specified in List 1 Explanation. - For the purpose of this notification, the expression "bulk drugs" means any pharmaceutical, chemical, biological or plant product including its Nil — salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation. 42. 30 Formulations manufactured from the bulk drugs specified in List 1. Nil — Explanation. - For the purposes of this notification, the expression "formulation" means medicaments processed out of or containing one or more bulk drugs, with or without ....
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....filling; (iii) dipping of for match heads; splints in the composition (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the and Central Excise stamps; (vii) packaging, and cleared for home consumption by the manufacturer and if such Matches are - (1) packed in boxes or packs of not exceeding 40 matches each Rs. 0.90 per hundred boxes/packs 6 (2) packed in boxes of 50 matches each Rs. 1.10 per hundred boxes 6 (3) packed in boxes of 300 matches each Rs. 6.60 per hundred boxes 6 55. 36.05 Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of 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) d....
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....9.20 Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes Nil — 66. 39.20 Strips of plastics intended for weaving of fabrics or for manufacture of sacks or bags 13% 9 67. 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 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". 18% — 68. 3920.21 or 3920.22 Cellophane 18% — 69. 39.23, 39.24 or 39.26 All goods other than, - (i) goods of polyurethanes; (ii) insulated ware; and (iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or 10 tapes of plastics; and fabrics for making such bags or sacks, - (a) on aggrega....
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....r gloves 8% — 81. 44.06 or 44.07 100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste Nil — 82. 48 Paper splints for matches, whether or not waxed; Asphaltic roofing sheets Nil — 83. 48 Corrugated paper or paperboard or converted types of paper or paperboard, intended for the manufacture of goods falling under sub-heading No. 4819.12 of the said Schedule Nil 14 84. 48 (a) Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. 8% 15 (b) Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. 5% 16 85. 48.02 (a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangab....
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....ho is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics. 93. 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 — 94. 51.10 or 51.11 Woven fabrics of wool when subjected to any one or more of the following processes, namely :- Nil 18 (a) Calendering with plain rollers; (b) Blowing (steam pressing) 95. 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 (iii) used captively in the factory of production for conversion into hank yar....
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....lic limited company. 12% 19 102. 52, 54 or 55 Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid Nil — 103. 52.07, 52.08 or 52.09 Cotton fabrics intended for use in the manufacture of cotton absorbent lint Nil — 104. 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 — 105. 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 — 106. 52.07, 52.08 or 52.09 Cotton fabrics processed....
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...., that is to say, removing yarn size and naturaloil found in cotton; (8) Cropping or butta cutting; (9) Curing or heat setting; (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 unbleach....
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....n filament yarn including crimped or textured 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 — 123. 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 — 124. 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 — 125. 54.02 Spandex yarn 13% — 126. 5404.10 Monofilament of high density polyethylene or polypropylene, if no credit under rule 57A or 57B or 57Q of t....
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....lation to the manufacture of which no process is ordinarily carried on with the aid of power Nil — 135. 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. 136. 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 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, namely :- Nil — (a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks; (b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is les....
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....ducing single yarn Rs. 9 per kg. 21  141. 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69,5403.20, 5403.31, 5403.32, 5403.33, 5403.39,5403.41,5403.42, or 5403.49 Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn Nil 22 142. 55.10 Cellulosic spun yarn (not containing synthetic staple fibre) produced out of cellulosic spun yarn (not containing synthetic staple fibre) in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid, wound on cones on doubling machine and meant for conversion into twofold yarn and then reeling into plain (straight) reel hanks Nil — 143. 52.05, 52.06, 54.02, 54.03, 55.09 or 55.10 Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power and produced out of yarn falling within Chapters 52.54 or 55 of the said Schedule, on which the appropriate ....
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....eight of total fibre content. 147. 55 Fabrics woven on handlooms, containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content or 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, and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms Nil — 148. 55 Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processi....
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....601.10 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding 8% - 156. 56.05 Metallic yarn (imitation zari) Nil - 157. 56.07 or 56.09 All goods made without the aid of power Nil - 158. 56.07 All goods made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the said Schedule or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil - 159. 53 or 56 Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the said Schedule Nil - 160. 5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39 Fabrics not subjected to any process, of wool or of fine animal hair or of other textile material (other than cotton or man-made fibre or jute) if no credit under rule 57A or 57B of the Central Excise Rules, 1944 has been availed Nil - 161. 5801.21, 5802.21, or 5802.51 Wo....
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....1, 6001.21, 6001.91, 6002.42 or 6002.92 Knitted or crocheted fabrics of cotton Nil - 175. 60 All goods in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (other than goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man-made fibre) not subjected to any further process, provided no credit under rule 57A or 57B or 57Q of the Central Excise Rules, 1944 has been availed Nil - 176. 6001.12, 6001.22, 6001.92, 6002.20, 6002.43 or 6002.93 Unprocessed knitted or crocheted fabrics Nil - 177. 63 Made up textile articles made out of handloom fabrics Nil - 178. 63.01 The following blankets, the value of which does not exceed Rs. 100 per square metre, namely:- Nil - (a) blankets of wool; (b) blankets of yarn of shoddy falling under heading No. 55.09 or heading No. 55.10 of the said Schedule 179. 6301.90 Jute blankets Nil 180. 53, 59 or 63 Rot proofed jute products, laminated jute products and fire resistant jute products, ....
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....; (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-precious stones, synthetic stones and pearls Nil Explanation.- For the purposes of the exemption - (i) "ornament" means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or both, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or wi....
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....lights Nil 29 204. 73.23 or 7615.10 Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers Nil — 205. 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil 30 206. 74.09 and 74.10 Copper strip and foil, intended to be used for manufacture of imitation "Zari" Nil — 207. 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 30 208. 74.09 Trimmed or Untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 3,100/- per metric tonne 31 209. 76.01 Unwrought aluminium, whether or not allo- yed, intended for use in manufacture of utensils Nil 32 210. 7604.21, 7604.29, 7604.30, 76.08 and 76.09 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of - (1) artificial limbs; or (2) any of the following rehabilitation aids, namely :- (i) Somi brace (ii) Ash brace (iii) Taylor bra....
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.... 8702.90, 8704.20, 8706.29 and 8706.42 Rate of duty applicable on the said parts and compo- nents of motor vehicles — Explanation. - For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944 (1 of 1944), when sold by the manufacturer as spare parts or spare components 221. 84.08 Diesel engines upto 10HP 8% — 222. 84.15 or 84.18 Air-conditioners, refrigerators and water coolers required by foreign privileged organisation or any privileged person Nil 38 223. 84.10 Turbines for hydro-electric equipment of a capacity not exceeding 15MW 8% — 224. 84.70 Electronic pocket calculators 8% — 225. 85 Equipment for rural telecommunication network, specified in List 4 13% 39 226. 85.24 Recorded video cassettes intended for television broadcasting and supplied in formats such as Umatic, Betacam or any similar format Nil — 227. 85.24 The following goods, namely :- Nil 40....
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.... 86.01 to 86.06 All goods Nil 42 236. 87 Motor vehicle falling under - 43 (i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or 15% (ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi 25% 237. 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles 8% — Explanation. - For the purposes of the exemption, "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source, and "electrically operated platform trucks", "electrically operated work trucks" and "electrically operated tow tractors" respectively means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run solely on electric....
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....p; (i) persons but not more for the transport of more than 6 than 12 persons, excluding the driver; or 30% (ii) for the transport of more than12 persons, excluding the driver; or 15% (iii) than 6 persons, for the transport of not more excluding the drive; or 40% (iv) for the transport of goods, other than petrol drivern; or 15% (v) for the transport of goods, other than at (iv) above. 40% (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. 15% 48 Explanation. - For the purposes of this entry, the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 249. 84.30 or 87.05 (i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the said Schedule has already been paid; 13% 49 (ii)....
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..... 259. 96.08 Pens and parts thereof — (i) of value not exceeding Rs. 100 per piece Nil (ii) of value exceeding Rs. 100 per piece 8% 260. 96.08 Ball point pens including refills for ball point pens and parts thereof (i) of value not exceeding Rs. 100 per piece Nil (ii) of value exceeding Rs. 100 per piece 8% 261. 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 4 262. 96.08 Pencils Nil — 263. Any Chapter (i) Cement Bonded Particle Board (ii) Jute Particle Boar (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board Nil — 264. Any Chapter Goods required for, - (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ODS technologies. Nil 50 Explanation. - "Goods" for the purpose of this exem....
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....se in the Hazira Bijapur Jagdishpur Project 10% 4 and 54 276. Any Chapter Goods, specified in List 9, supplied to the Oil and Natural Gas Commission or the Oil India Limited 10% 4 and 55 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 may allow in this regard. 2. (i) If the cement manufacturer produces to the Assistant Commissioner of Central Excise a certificate issued by an officer not below the rank of Director of Industries in the State Government indicating the installed capacity of the factory. (ii) The exemption under this notification shall be applicable upto a....
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....f, - (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 spilnts of such matches are made of bamboo 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, 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 twenty lakh rupees. 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 ha....
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....oxes or veneers or cardboard, 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 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 (1) above is ordinarily carried on with the aid of power. 8. If manufactured by M/s. Hindustan Antibiotics Ltd., Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances. 9. 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, 19....
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....on shall apply - (i) to a manufacturer if the aggregate value of clearances of all excisable goods including the said goods, by him or on his behalf for home consumption from one or more factories, during the preceding financial year, had exceeded one hundred and fifty lakh rupees; (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 one hundred and fifty lakh rupees; (iii) to the said goods bearing a brand name or a trade name (registered or not) of another person. Explanation, - For the purpose of this exemption. - (i) "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 Excise 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 o....
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.... not exceeding 15,000 tonnes, calculated from the 1st April, in any other financial year : Provided that the exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notifications 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. Explanation. - For the purpose of computing the quantity of clearances under this exemption, the clearances of the said 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 exemption issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), and for the time being in force, shall not be taken into account. 17. 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. 18. The exemption shall n....
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....tended 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. 24. If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Urban Affairs and Employment (Department of Urban Development), to the effect that - (a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses. 25. If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the said Schedule and files a monthly return, in the form and manner as may be specified by the Commissioner of Central Excise, with the Assistant Commissioner of Central Excise. 26. If, - (i) no credit of duty paid....
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....ltural irrigation purposes. 35. If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise specified in the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 36. If supplied under Integrated Coir Development Project being implemented by the Government of Kerala. 37. The duty would be leviable as if the value of the spinnerettes were equal to - (i) the cost of exchange, that is to say, the aggregate of - (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and (c) any other charges paid for the exchange of such spinnerettes; and (ii) the insurance and freight charges, both ways. 38. If, - (i) the goods are required by the foreign privileged organisation for its official use or by any privileged person for his personal use; (ii) the manufacturer furnishes to the Assistant Commissioner of Central Excise a written ....
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....of other International or Inter-governmental Organisations to whom the provisions of section 18(g) of Article V of the Schedule to the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), have been made applicable by a notification issued under section 3 of the said Act. 39. If the manufacturer produces at the time of clearance a certificate from an officer not below the rank of General Manager in the Department of Telecommunications of the Government of India that the said goods (including the quantity and technical specifications) are required for the establishment of rural telecommunication network by the Department of Telecommunications and will not be used for any other purpose. 40. If, - (i) made from unrecorded articles falling under heading No. 85.23; and (ii) (a) not intended for sale; or (b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or (c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to Doordarshan. 41. If, - (a) the goods are manufactured by....
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.... or sanatoriums, run by either the Central Government or a State Government or a Union Territory Administration or a local authority, or are registered as such with any Department of the Central Government, State Government or a Union Territory Administration or a local authority. 44. If an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handi- capped persons. 45. If manufactured out of chassis and equipment, on which the duty of excise leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 46. If manufactured out of a chassis on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicles has been taken under rule 56A or rule 57A or rule 57B of the Central Excise Rules, 1944 : Provided that this exemption is not applicable to a manufacturer of said vehicles, (a) who is manufacturing such vehicles on a chassis supplied by a ....
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....ods are intended for pollution control purposes. 54. If, (a) before clearance of the goods a certificate from the Gas Authority of India Limited to the effect that such goods are required to be used in Hazira-Bijapur-Jagdishpur Project, is produced to the proper officer. (b) Such certificate or evidence as may be required by the proper officer for verifying that the said goods have been used in Hazira-Bijapur-Jagdishpur Project, is furnished. 55. If, (a) the goods are cleared for supply to the Oil and Natural Gas Corporation Limited or the Oil India Limited. (b) before clearance of the said goods a certificate from the Oil and Natural Gas Corporation Limited or as the case may be the Oil India Limited, to the effect that such goods are required to be used by them in connection with oil exploration or exploitation activity, is produced to the proper officer. (c) Such certificate or evidence as may be required by the proper officer for verifying that the said goods have been used in connection with the oil exploration or exploitation activity, is furnished. LIST 1 (see S. No. 41 of the Table) (1) Strep....
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....ack continuously plated solar selective coating sheets (in cut lengths or in coils) and fins and tubes (3) Concentrating and pipe type solar collectors (4) Solar cookers (5) Solar water heaters and systems (6) Solar air heating systems (7) Solar low pressure steam systems (8) Solar stills and desalination systems (9) Solar pumps based on solar thermal and solar photovoltaic conversion (10) Solar power generating systems (11) Solar photovoltaic modules and panels for water pumping and other applications (12) Solar crop driers and systems (13) Wind mills, parts of wind mills and any specially designed devices which run on wind mills (14) Any special devices including electric generators and pumps running on wind energy (15) Bio-gas plants and bio-gas engines (16) Agricultural, forestry, agro-industrial, industrial municipal and urban waste conversion devices producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion systems (20) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 19 above (21) Solar photovoltaic cells LIST 6 (see S. No. 271 of the Table) ....
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....hy A.B.M. Scan/Pacchymeter/cleaners (56) Visual field recording equipment (57) Vitrectomy equipment (Ocutome system) (58) Yag Laser (59) Diode Laser (60) Excimer Laser LIST 7 (see S.No. 272 of the Table) (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) Cardiovascular 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) Vascular clamps (vi) Vascular needle holder (vii) Vascular scissors straight or angled (viii ) Vascular tissue forceps (6) Compressed air breathing apparatus complete (7) D.C. Difibrilators for internal use and pace makers (8) Endotracheal tube (9) Haemodialysors (10) Heart lung machine (11) Heart valve prosthesis including valve frames (12) Nebulized humidifier (13) Hydrocephalus shunts (14) Hyper-baric oxygen chamber (15) Fogarty and embolectomy catheters (16) Implantable cardiac pacemakers (17) Intra-arterial catheters and guidewires and material for intervention radiology (18) Intra-ca....
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....) 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 Angiogrpahy System including Digital substraction Angiography (65) Pulse Oximeter (66) Blood Gas Analyser (67) Sodium Potassium Analyser (68) Ultrasonic Surgical Aspirator (69) Intra Cranial Pressure Monitoring Equipment (70) Radio Therapy Simulator (71) Treatment Planning System (72) Angiography Contrast Agent (73) Mobile Image Intensifier (74) Magnetic Resonance Imaging System (75) Surgical Laser (76) Electro/Hydraulic Operating Table for Cardio Thoracic and Neuro Surgery (77) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations (78) Implants for pain relief and bladder control (79) Artificial electronics larynx instruments (80) Ventilators other than those used with anaesthesia (81) Digital Video EEG System (82) Instruments and implants for severely physically handicapped patients and joints replacement ....
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....ing Bits including Nozzles (5) Drill Stem Testing (DST) equipments and tools (6) Wellhead and X-mas tree, valves of different types and ratings, choke and kill manifold (7) Blow out Preventor (BOP) and BOP accumulator unit (8) Rotary and Vibratory Hoses, High pressure hoses, suction hoses, S.B.M. Hoses (9) Cementing equipments, cementing plug, cementing head, cementing shoe, swivel joint, chickson joints, Hammer Unions, oil well cement and cement additives (10) Subsea equipments (11) Mud line suspension system, Liner Hanger (12) Bunk Houses including air conditioned cabins (13) Directional Drilling Tools (14) Drilling spools and flanges, spacer spool, adopter, flanges, weldneck flanges, cross over spools/studs/units, gaskets and ring-joint gaskets (15) Shackles and clamps (16) Oil and gas separators, water bath heater, heater treater, pressure vessels, crude conditioning equipments, tanks manifolds, gas burners, gas detectors, wrapping/coating materials for line pipes (17) Medium and high pressure gas compressor, air compressor, water cooling equipments, MCC and electric panels, water-injection pumps, dosing pumps (18) Well stimulation equipments, accessories and spares (19) Mobile....