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Effective rate of duty = 2% (earlier 1%) on certain items on which exemption has been withdrawn, without availing cenvat credit.
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.... 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 0402 91 10 or 0402 99 20 Condensed milk put up in unit contain....
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....orty 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 00 00 All goods 57 4702 00 00 All goods 58 4703 All goods 59 4704 All goods 60 4705 All goods 61 4706 All goods 62 48 or any chapter Leather board 63 27[***] 64 4802 Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp is done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches 65 4817 Letters, envelops, lettercards and plain Postcards 6[66 ****** ....
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.... 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 59 10 Recorded proximity cards and tags 106 8601 to 8606 4[All goods (except Railwa y track machines falling under tariff item 8604 00 00)] 107 8712 Bicycles and other cycles 108 8801 All goods 109 8804 All goods 110 8805 All goods 18[111 *** ] 19[112 *** ] 20[113 *** ] 21[114 *** ] 115 9001 40, 9001 50 00, or 9001 90 90 15[Spectacle lenses] 116 9004 90 Spectacles 117 9017 Drawing instruments 118 9017, 8486 40 00 Mathematical calculating instruments and Pantographs 119 9017 Other drawing and marking out instruments 120 9027 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances Explanation.-For the purposes of this entry,- (a) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them in cl....
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....as read as, "Mobile handsets including Cellular Phones and Radio trunking terminals" 4. Substituted vide notification no. 21/2011 CE dated 24-3-2011, before it was read as, "All goods (except Railway track machines falling under tariff item 8640 00 00)" 5. Substituted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- "1501 00 00" 6. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 66 4818 40 10 All goods 7. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 67 4818 40 90 All goods 8. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 71 5601 10 00 All goods 9. Inserted vide Notification No. 43/2011-CE, dated 30/12/2011, 10. Substituted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- "1% ad valorem:" 11. Omitted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- 28 2701 All goods 12. Omitted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- 40 31 All goods, other than those which are clearly not to be used as fertilizers 13. Omitted vide Notific....
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....pets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up. Explanation.- For the purpose of Chapter 57 the term "machines" shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns. 18. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013, earlier it was read as under:- 111 8901 All goods 19. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013, earlier it was read as under:- 112 8904 All goods 20. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013, earlier it was read as under:- 113 8905 All goods 21. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise dated 1st March, 2013, earlier it was read as under:- 114 8906 90 00 All goods 22. Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013 23. Inserted vide Notificati....