TaxTMI 
TaxTMI 
Effective rate for specified goods of Chapters 17 to 96
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.... to this notification, the condition No. of which is mentioned 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 is specified. TABLE S.No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 1703.90 All goods, for use in the manufacture of goods other than alcohols Nil — 2. 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 3. 21.08 The following goods, namely : - Nil -- (i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macaroni and soya temph, whether or not containing other food ingredients but not containing cocoa; (ii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulabjamun-mix, namkeens such as bhujiya, chabena; and &nbs....
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....3 and 4 13. 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 14. 27 Bio-gas Nil — 15. 27 Lean gas obtained from natural gas Nil — 16. 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 No. 27.13 of the said Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produc....
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....tral Excise Rules, 1944, from which such Liquified Petroleum Gases was received. 22. 27.11 Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons is 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 received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases. 23. 27, 28 Synthesis gas, if used in the manufacture of Heavy Water Nil — 24. 27 Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as smoke ....
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....For the purpose of this notification, the expression "bulk drugs" means any pharmaceutical, chemical, biological or plant product including its 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. 36. 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 the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not....
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.... hundred boxes/packs 6 (2) packed in boxes of 50 matches each Rs. 1.25 per hundred boxes 6 (3) packed in boxes of 300 matches each Rs. 7.50 per hundred boxes. 6 48. 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) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (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 and if such matches are - (1) packed in boxes/packs of not exceeding 40 matches each Rs. 0.80 per hundred boxes/packs 6 ....
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....r 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 tapes of plastics; and fabrics for making such bags or sacks Nil 8 58. 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), 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 — 59. 39.17 Lay flat tubing 8% 8 60. 39.03 Unexpanded polystyrene beads purchased by the Malaria Research Centre Nil 9 61. 39 or 40 Nipples for feeding bottles Nil — 62. 40 Tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips 18% 10 63. 4011.20 or 4013.20 Two-wheeler tyres or tractor rear tyres, and tubes for such tyres 13% — 64. 4011.90 or 4013.90 Tyres and tubes for tyres 30% — 65. 40.12 Type flaps, of rubber 25% — 66. 4011.90 or 4013.90 (a) Ty....
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....t of handlooms; or (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms. 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 proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics. Nil -- 75. 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 — 76. 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 15 77. 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 produc....
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.... Vastra. Nil -- 85. 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 — 86. 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 co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms. Nil — 87. 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, - (a) not containing polyester and of a value not exceeding Rs. 30 per square metre; 2% — (b) other (whether or not containing polyester). Explanation. - For the purposes of cotton fabrics woven on handlooms, the expression "independent processo....
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.... availed, namely :- (a) Woven fabrics of flax; or (b) Woven fabrics of ramie. Nil — 93. 5306.11, 5306.19 or 5308.14 The following goods, namely :-(a) Flax yarn containing 85% or more by weight of flax; (b) Ramie yarn containing 85% or more by weight of ramie; 5% — 94. 53.11 Woven fabrics of ramie. 8% — 95. 5402.10, 5402.41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69 Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent. Nil — 96. 5404.10 Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent. Nil — 97. 54.02 The following goods, namely :-(a) Nylon filament yarn above 750 deniers; (b) Nylon filament yarn (other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier; or (c) Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier. 18% — 98. 5402.32 or 5402.52 Twisted polyester filament yarn manufactured out of textured or draw-twisted polyester filament yarn falling within ....
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....andlooms. Nil — 106. 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 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 — 107. 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 — 108. 5406.10 or 5407.10 Woven fabrics. Nil — 109. 5501.20 Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre. Nil — 110. 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 b....
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....r which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account. 8% -- 115. 51.06, 51.07, 5205.19, 5206. 12, 5402.61, 5402.62, 5402.69, 403.41, 403.42, 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 Chapter 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 -- 116. 51.06, 51.07, 5205.11, 5206.11, 5402.31, 5402.39, 5402.41, 2.49, 402.51, 402.59, 403.20, 5403.31, 5403.32, 403.33, 5403.39, 5509.11, 5509.21, 5509.31, 5509.41 or 5510.11 Single yarn dyed, printed, bleached or mer- cerised, and manufactured out of yarn falling within Chapter 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of ....
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....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 — 121. 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 -- 122. 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....
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....e value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees one hundred per square metre and 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 production. Nil -- 127. 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 acrylic fibre. Nil 15 128. 5511.10, 5512.10, 5513.10 or 5514.10 Unprocessed fabrics of synthetic or artificial staple fibres. Nil — 129. 52, 54 or 55....
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....2 Lace 8% — 141. 58.05 Embroidery, other than those not subjected to any process Nil — 142. 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 — 143. 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 — 144. 5906.99 Rubberised textile fabrics, if no credit under rule 57A of the Central Excise Rules, 1944 has been availed Nil — 145. 59.10 Unprocessed cotton belting, woven Nil — 146. 59 Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics and in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed Nil — 147. 60.01 or 60.02 Knitted or crocheted fabrics processed without the aid of power or steam. ....
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.... of the Central Government Nil — 162. 70.07 to 70.15 Glassware produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used 13% — 163. 71 Primary gold converted with the aid of power from any form of gold 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. Nil — 164. 71 (I) Articles of - (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium Nil -- (II) Ornaments and the like articles made of gold or silver or both, whether or not set -(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 Nil (III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts there....
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....re cookers and parts of pressure cookers Nil — 173. 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil 22 174. 74.09 and 74.10 Copper strip and foil, intended to be used for manufacture of imitation "Zari" Nil — 175. 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 22 176. 74.09 Trimmed or Untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 3100/- per metric tonne 23 177. 76.01 Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils Nil 24 178. 7604.21, 7604.29, 7604.30, 76.08 and 76.09 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture - artificial limbs; or (2) any of the following rehabilitation aids, namely :- (i) Somi brace (ii) Ash brace (iii) Taylor brace (iv) Four post collars (v) Thumb splint (vi) Finger splint (vii) Axilla crutches (viii) Elbow crutches (ix) Walking frames (x) Wheel chair o....
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.... 86.01 to 86.06 used within the factory of production in the manufacture of goods falling under heading Nos. 86.01 to 86.06 Nil — 194. 87.03 Cars for physically handicapped persons 25% 33 195. 87.03 Motor vehicle, which after clearance has been registered for use solely as - 34 (i) taxi; 25% (ii) ambulance 15% 196. 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles. 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 electrical ....
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....207. 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 the exemption, 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. 13% -- 208. 87.09 Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed. Explanation. - For the purposes of the exemption, 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. 15% -- 209. 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- 39 (i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver; or 25% (ii) for the transport of more than 12 persons, excludin....
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....ivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the said Schedule. Nil -- 214. 90.17 Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments Nil 4 215. 90 or 85 or any other Chapter Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the said Schedule Nil — 216. 90 or any other Chapter Medical equipment specified in List 5 Nil — 217. 90 or any other Chapter Medical equipment and other goods specified in List 6 Explanation. - For the purposes of the exemption, the items in the list above shall not include Foley Balloon Catheters. Nil — 218. 91.01 or 91.02 Watches of value not exceeding Rs. 600 per watch 8% 219. 95 Sports goods Explanation. — "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil -- 220. 96.08 Pens and parts thereof. -- (i) of value not exceeding Rs. 100 per pi....
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.... in clause (c) above, the quantity of cement, falling under sub-heading No. 2502.29, bearing a brand name or trade name (whether registered or not) of another person, cleared on payment of duty of excise at the rate of rupees 350 per tonne, shall not be taken into account. Explanation. - For the purposes of condition (ii) "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, 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. 3. The exemption shall be subject to proving to the satisfaction of an officer not below the rank of the Assistant Commissioner of Central Excise, that such goods are cleared for the intended use specified in column (3) of the said Table. 4. Where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 5. If, - ....
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....sp; (i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches; (ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches : Provided that - (a) where 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 of 50 matches; (b) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable of matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches : Provided also that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is approved by the proper officer for matches packed in boxes attracti....
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.... be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and (b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein: Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,- (i) intimate to the proper officer 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. 10. This exemption shall apply only to the tread rubber compound, trea....
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....r a trade name of another person, which are not eligible for grant of exemption, shall not be taken into account; (iv) where the said goods bear a brand name or trade name of another manufacturer or trader, such goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader; (v) "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product for the purpose of indicating, 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. 11. 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. 12. If intended for the manufacture of goods of sub-heading No. 4819.12 and not produced in a factory manufacturing any paper or paperboard from pulp. ....
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....said polyester fibre is intended for the specified use; (iii) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate, or (a) in the case of fabrics woven on handlooms, from the Director in-charge of textile and handlooms in the Government of 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, from the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose. 17. If, — (i) a certificate 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 indepen....
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....ncentrate : Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles. 24. If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 25. If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and if such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 26. If the Assistant Commissioner of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes. 27. 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. 28. If, - ....
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....ccredited 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 condition, 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 Diplomatic Relations (Vienna Convention) Act, 1972 (43 of 1972) or the Vienna Convention on consular Relations, 1963 or the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947); (b) "privileged person" means, - (i) foreign diplomatic or career consular or trade officers accredited to India; (ii) home-based non-dip....
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....y 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 S. No. 195 in column (4) of the said Table, in terms of section 11B of the Central Excise Act, 1944 (1 of 1944). 35. 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. 36. If the vehicles mentioned against S. No. 204 in column (3) of the said Table (hereinafter in this condition referred to as the said motor vehicle) are 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 of the Central Excise Rules, 1944 : Provided that this exemption is not applicable to a manufacturer of said vehicles, (a) who is manufacturing such vehicle....
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....ength 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or the 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 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 fabric is less than one metre, cut from damaged sarees or dhoties. (c) "rags" means - (i) bona fide cut-pieces of a saree or fabrics, as the case may be, of length more than 23 centimetres but less than 45 centimetres where the width of the saree or fabric is one metre or more, and of length more than 23 centimetres but less than 65 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) cut-pieces of a damaged or sub-standard saree or fabrics of length more than 23 centimetres but less than 45 centimetres where the width of saree or fabric is one met....
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....from 128 `P' RAX to 256 `P' RAX 14. Following parts of the items Nos. 1 and 2 above, namely :- (a) Base modules and Line Modules (b) Input/output Processor (c) Alarm Display Units (d) Monitors (e) Software and documentation (f) Overvoltage Protection Devices (g) Maintenance Spares. LIST 5 (1) Argon/Krypton laser (2) Aspiration - irrigation - equipment (3) Automatic keratometer (4) Automatic refractometer (5) C.A.M. stimulator (6) Colour vision testing equipment (7) Complete refraction unit with phoropter/projectochart (8) Contact lens lathes (9) Contact lens polishing machines (10) Contact lens thickness measuring gauge (11) Corneal Anesthesiometer (12) Cryo-lathe (13) Dark adaptometer (14) Diathermy equipment (15) Exophthalmometer (16) Fluorescein angiography equipment including fundus camera (17) Glare testing equipment (18) Gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens (19) Intraocular lenses/Keratoprosthesis/orbital inplants (20) Keratometer (21) Laser Interferometer (22) Lensometer/Projection lensometer (23) Low visual aids and sets (telescopic glasses) (24) Microsurgical needles, cannuals, blades, trep....
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....uding valve frames (12) Nebulizied 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-cardiac patches (19) Nebulizers excluding :- (i) Ultrasonic nebulizers (ii) Heat nebulizers (20) Omayya reservoirs for intraventricular investigation/therapy (21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc. (22) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls adhesive remover, skin barriers micropore surgical tapes, bag closing clamps karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets (23) Oxygenator (24) Plastic disposable 3-way connectors (25) Portable intermittent positive, pressure breathing apparatus (26) Pulmoflator (27) Respirators including ventimeters (28) Sengstaken tu....