TaxTMI 
TaxTMI 
Effective rate of duty = 2% (earlier 1%) on certain items on which exemption has been withdrawn, without availing cenvat credit.
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....em:] ^32[Provided that the said excisable goods are manufactured from inputs or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under ^33[section 66B] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004. ] ^34[Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force.] Table S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of the excisable goods (1) (2) (3) 1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL) ^31[1A ....
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....fied under the National Immunisation Program) ^12[40 Omitted ] 41 3215 90 10 Fountain pen ink 42 3215 90 20 Ball pen ink 43 3215 90 40 Drawing ink 44 3306 10 10 Tooth Powder 45 3406 00 10 Candles 46 3824 50 10 Ready-mix concrete(RMC) 47 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute 48 3903 Unexpanded polystyrene beads purchased by the Malaria Research Centre 49 3916 10 20, 3916 20 11, 3916 20 91 or 3916 90 10 Canes of polymers, plastics or vegetable Products 50 39 or 40 Nipples for feeding bottles 51 4015 Surgical rubber gloves or medical examination rubber gloves ^26[51A 420321 Gloves specially designed for use in sports] 52 44 or any Chapter Resin bonded bamboomat board, with or without veneer in between ^23[52A 44 or any chapter Flattened Bamboo boards: 52B 44 or any chapter Bamboo Flooring tiles] 53 4410 or 4411 Coir composite boards, coir matting boards, coir Boards 54 4601 All goods 55 4602 All goods 56 4701 0....
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....g stoves of iron or steel, copper or copper alloy 92 7319 Sewing needles 93 7323 or 7418 or 7615 All goods other than parts and pressure cookers 94 8215 All goods 95 8421 21 20 Water filters functioning without electricity and replaceable kits thereof 96 844250 Printing blocks and printing types 97 8452 ^29[Sewing machines other than those operated with electric motors, whether in-built or attachable to the body] 98 8479 Briquetting plant and machinery using agrimunicipal Waste 99 8479 Composting Machines 100 8517 or 8525 60 ^3[Radio trunking terminals] ^36[101 *** ] 102 8523 The following goods, namely:- (a) Recorded audio compact discs (CDs); (b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs); 103 8523 The following goods, namely:- (a) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing; (b) Recorded media for television and sound recording such as video tapes and video discs; (c) Recorded audio cassettes ^30[104 *** ] 105 8523....
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....s and accessories namely, battery chargers, PC connectivity cables, memory cards and hands-free headphones of mobile handsets. Explanation. - For the purposes of this entry, mobile handsets include cellular phones."] [F. No. 334/3/2011-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India **************** Notes: 1. Substituted vide notification no. 21/2011 CE dated 24-3-2011, before it was read as, "Silicon in all forms" 2. Omitted vide notification no. 21/2011 CE dated 24-3-2011, before it was read as, "3."articles" in relation to gold shall mean anything (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires." 3. Substituted vide notification no. 21/2011 CE dated 24-3-2011, before it was read as, "Mobile handsets including Cellular Phones and Radio trunking terminals" 4. Substituted vide notification no. 21/2011 CE dated 24....
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....ose of this exemption, "brand 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 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. 2. An identity put by a jeweller or the job worker, commonly known as 'house-mark'shall not be considered as brand name. ^2[3. ****] 15. Substituted vide Notification No. 16/2012-CE, dated 17/03/2012, before it was read as:- "Spectacle lenses and intraocular lenses" 16. Inserted Vide Notification 16/2012-CE, dated 17/03/2012, Further Amended vide Corrected vide Corrigendum No. [F.No.334/1/2012-TRU], Dated 19/03/2012 before it was read as:- in the table for "131" 17. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013, earlier it was read as under:- 72 57 The following goods, namely:- (a) Hand-made carpets, whether or not any machines have been used to achi....