TaxTMI 
TaxTMI 
Prescribes effective rate of duty on goods falling under chapter 1 to 96
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.... the 1st March,2006 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 94 (E) dated the 1st March,2006,(iv) notification No. 5/2006-Central Excise, dated the1st March,2006, published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i), vide number G.S.R 95 (E) dated the1st March,2006,(v) notification No. 6/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 96 (E) dated the1st March,2006, and (vi) notification No. 10/2006-Central Excise, dated the1st March,2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 100 (E) dated the 1st March,2006, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below read with relevant List appended hereto and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Centr....
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.... Explanation 2.- For the purposes of this notification, 'brand name' means a brand 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 a person using such name or mark with or without any indication of the identity of that person. Table Sl.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 040291 10 04029920 ^132[condensed milk other than put up in unit containers ] Nil - 2. 0902 Tea, including tea waste Nil - 3. 1108 12 00, 1108 13 00, 1108 14 00, or 11 08 19 Maize starch, potato starch, tapioca starch 6% - 4. 1301 90 13 Compounded asafoetida, commonly known as 'heeng' Nil - 5. 1301 90 99 Lac Nil - 6. 1302 20 00 All goods Nil ....
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....ole or broken, raw or roasted; (b) Cocoa shells, husks, skins and other cocoa waste; and (c) Cocoa paste whether or not de-fatted 21. 1901 Food preparations put up in unit containers and 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 5 22. 1901 20 00 Dough for preparation of bakers' wares of heading 1905 Nil - 23. 1901 10 90 or 1901 90 90 All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in any proportion) Nil - 24. 1902 The following goods, namely :- (a) Seviyan (vermicelli) (b) all goods, other than put up in unit containers Nil - ^34[24A 1903 00 00 Tapioca sago (sabudana) Nil -] 25. 1904 All goods which are not put up in unit containers Nil - 26. 1904 10 10, 1904 10 30, 1904 10 90, 1904 30 00 ....
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....denatured ethyl alcohol of any strength) Nil - ^267[40A ***] 41. 2401 Unmanufactured tobacco or tobacco refuse, other than bearing a brand name Nil - 42. 2402 10 10 Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 3. ^134[12.5%] - Explanation 1 .- For the purposes of this entry, "hand-rolled cheroot" means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat Explanation 2. - For the purposes of this entry, "retail sale price" shall have the same meaning as given in Explanation 1 at Sl. No. 27 43. 2403 11 10 Tobacco, used for smoking through 'hookah' or 'chilam', commonly known as 'hookah' tobacco or 'gudaku' ^135[12.5%] - 44. 2403 11 10 Hookah or gudaku tobacco, not bearing a brand name Nil - 45. 2403 11 90 or 2403 19 90 Other smoki....
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....00 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes 53. 2523 10 00 All goods ^141[12.5%] - 54. 2515 12 20 2515 12 90,6802 21 10,or 6802 21 90 Marble slabs and tiles ^35[Rs.60 per square meter] - ^36[55 2503 00 10 All goods for manufacture of fertilizers. Explanation.-For the purposes of this entry, the term "fertilizers" shall include bentonite sulphur. ^Nil 2] 56. 2601 to 2617 Ores Nil - 57. 2619 Slag arising in the manufacture of iron and steel Nil - 58. 27 Naphtha or natural gasoline liquid for use in the manufacture of fertilizer, if such fertilizer is cleared as such from the factory of production Nil 2 and 3 59. 27 Naphtha or natural gasoline liquid for use in the manufacture of ammonia: Nil 2 and 3 Provided that such ammonia is used in the manufacture of fertilizers and the fertilizer so manufactured is cleared as such from the factory of production ....
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....ntity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate ^225[or N- paraffin arising in the course of 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, ^225[or N- paraffin arising in the course of manufacture of linear alkyl benzene or heavy alkylate] the quantity of mineral oil, falling under heading 2710 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, or a warehouse, as the case may be; (b)'warehouse' means a warehouse approved under rule 20 of the Central Excise Rules, 2002; (c) 'refinery' means a unit which makes kerosene either from crude petroleum oil or natural gas 69. 2710 Avgas 6% - 70. 2710 Motor spirit commonly known as petrol,- (i) intended for sale without a brand name; ^219[Rs. 9.48 per litre] - (ii) other than those specified at (i)  ....
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....Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force. 76. 2710 High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio-diesel on which the appropriate duties of excise have been paid. Nil - Explanation.- For the purposes of this entry, 'appropriate duties of excise' shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 133 of the Finance Act, 1999 (27 of 1999) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption no....
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....turing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases 84. 2711 21 00 Natural gas (other than compressed natural gas) Nil - 85. 28 Steam Nil - 86. 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers Nil 2 87. 28 Sulphuric acid used in a fertilizer plant for demineralisation of water Nil - 88. 28 Ammonia used in a fertilizer plant in refrigeration and purification process Nil - 89. 28 Ammonium chloride and manganese sulphate intended for use- Nil - (a) as fertilizers; or (b) in the manufacture of fertilizers, whether directly or through the stage of an intermediate product Explanation.-For the purposes of this entry, 'fertilizers' shall have the meaning assigned to it under the Fertilizer (Control) Order, 1985 &nb....
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.... The following goods used within the factory of production, namely:- Nil - (i) Distilled or conductivity water and water of similar purity (ii) Liquid air (whether or not any fraction has been removed) 105. 28 or 29 The bulk drugs specified in List 1 Nil - Explanation.-For the purposes of this entry, 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. 106. 28 or 29 The goods specified in List 2, used for the manufacture of bulk drugs specified in List 1 Nil 2 107. 28 or 38 The following goods- ^147[12.5%] of the value of material , if any, added and the amount charged for such manufacture - (a) Supported catalysts of any of the following metals, namely:- ....
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.... ^200[113A. 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i) RBD Palm Stearin (ii) Methanol (iii) Sodium Methoxide Nil 2] ^265[113B 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i) RBD Palm Stearin (ii) Methanol (iii) Sodium Methoxide. Nil 2 113C 29 or 38 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels. 6% - 113D 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i) RBD Palm Stearin (ii) Methanol (iii) Sodium Methoxide 6% 2] 114. 28, 29 or 30 The bulk drugs or formulations specified in List 3 Nil - 115. 29 ....
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....r the purpose of this entry, the expression „appropriate duty‟ means nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force. Nil -] 129. 32 Wattle extract, quebracho extract, chestnut extract Nil - 130. 32 Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to the Department of Central Government Nil - 131. 32 Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to - Nil - (i) Bank Note Press, Dewas (ii) Currency Note Press, Nasik (iii) India Security Press Nasik (iv) Security printing press, Hyderabad (v) Bhartiya Reserve Bank Note Mudran Limited, Mysore (vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony 132. 3202 90 30 Enzymatic prepara....
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....10 or 3605 00 90 Matches, in or in relation to the manufacture of which, any or all the processes of 'frame filling', dipping of splints in the composition for match heads', 'pasting of labels on match boxes, veneers or cardboards' and 'packaging' are carried out with the aid of power. 6% -] 143. 37 Colour positive unexposed cinematographic film in rolls of any size and length and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet. Nil - ^229[144 38 Concrete Mix or Ready-mix Concrete (RMC), manufactured at the site of construction for use in construction work at such site. Explanation. - For the purpose of this entry, the expression „site‟ means any premises made available for the manufacture of goods by way of a specific mention in the contract or agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only Nil -] ^87[144A 38 Dichloro Diphenyl Trichloroethane (DDT) manufactured by Hindustan Insecticides Limited for supply to the National Vect....
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....facture of which no CENVAT credit of the duty paid on inputs used has been availed ; or (b) Used within factory of production for the manufacture of excisable goods falling within First Schedule to the Excise Tariff Act 151. 4007 00 10 Latex rubber thread 6% - 152. 4008 11 10 Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear Nil - ^232[152A 4008 29 10 Rubber sheets and resin rubber sheets for soles and heels 6% -] 153. 4011 or 4012 or 4013 Tyres, flaps and tubes used in the manufacture of- Nil 2 (a) power tillers of heading 8432 of the First Schedule to the Excise Tariff Act; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons 154. ^275[ 401150, 40119000, 40132000 or 40139050 ] Pneumatic tyres and inner tubes, of rubber, of a kind used on/in bicycles, cycle -....
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....an Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil - 167. 4802 or 4804 Maplitho paper or kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil - 168. 4810 Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines Nil - 169. ^14[4811 59 10 or 4823 70 10] ^14[All goods] 6% - 170. ^11[4817] Letter envelopes, inland letter cards and post cards of Department of Posts, Government of India. Nil - 171. 4819 10 Cartons, boxes and cases, of corrugated paper or paperboard whether or not pasted with duplex sheets on the outer surface 6% 13 172. 5307 10 10 5307 20 00 Jute Yarn Nil - ^233[***] 173. 5607 90 Of jute or other textile bast fibres of heading 5303 Nil - ^39[173A 57 The following goods, namely:- (i) Hand-made c....
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....transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for sale 6% 15] ^150[180A 6403 or 6405 Leather Footwear Explanation: For the purposes of this entry, leather footwear means footwear with uppers of leather where 'leather' refers to the goods of headings 4107 or 4112 to 4114. 6% -] ^4[181. 64 Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather of retail sale price not exceeding Rs. 500 per pair. Nil 15] Explanation.-The expression "retail sale price" shall have the same meaning as specified in Sl. No. 180 182. 6406 (except 6406 90 40 and 6406 90 50) All goods 6% - 183. Any Chapter Parts of umbrellas and sun umbrellas including umbrella panels 6% - 184. 6603 Parts of walking sticks, seat sticks, whips, ....
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....s entry, „gold dore bar‟ shall mean dore bars having gold content not exceeding 95% and „silver dore bar‟ shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition ^256[ 9.35% ] ^256[ 9.35% ] - -] 190. 71 Silver manufactured in a factory starting from the stage of- ^235[8.5%] - (a) Silver ore or concentrate; (b) Silver dore bar; or (c) Gold dore bar. Explanation.- For the purposes of this entry, 'gold dore bars' and 'silver dore bar' shall have the same meaning as in S. No. 189 ^236[191 71 The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory, namely:- (i) gold bars, other than tola bars, bearing manufactur....
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....106, Strips, wires, sheets, plates and foils of silver Nil ^288[ 52A ] 197. 7106 10 00 7106 91 00 or 7106 92 90 ^41[Silver, other than silver mentioned in Sl. Nos. 190,191 and 191A] Nil - 198. 7108 Gold arising in the course of manufacture of zinc by smelting Nil - ^266[199 7113 (I) Articles of jewellery 1% 16 (II) Parts of articles of jewellery 1% 16 (III) Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire Explanation. - For the purposes of this exemption,- An article of jewellery or part of article of jewellery or both, produced or manufactured from an alloy (including a sintered mixture and an inter-metallic compound) containing precious metal may be treated as an article of jewellery or part of article of jewellery or both of a precious metal, if any one precious metal constitutes as much as 2% by weight of the article of jewellery or part of article of jewellery or both (excluding the weight of the precious or semi-precious stones, mounted or set), in accordance to the follow....
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.... 202. 7204 21 90 Waste and scrap arising out of manufacture of cold rolled stainless steel patties or pattas Nil - 203. 7219 or 7220 Patties or pattas when subjected to any process other than cold rolling Nil - 204. 7222 Circles used within the factory of production in the manufacture of utensils Nil - 205. 73 Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder Nil 18 ^72[205A 7302 or 8530 Railway or tramway track construction material of iron and steel. Explanation.- For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails. ^152[12.5%] 49] 206. 7305 or 7308 All goods fabricated at site of work for use in construction work at such site Nil - 207. 7315 Chains of vehicles of heading 8712 Nil - 208. 7317 00 11 Animal shoe nails Nil - 209 7321 or 9405 Bio-gas lig....
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.... 7602 Aluminium waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets Nil - 221. 7604 or 7608 or 7609 00 00 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of - Nil 2 (1) 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 or tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind &nb....
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....ut does not include a plant supplying water for industrial purposes Nil 23 234. 8401 Nuclear fuel Nil - 235. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 6% - ^239[235A 8413 91 or 8501 31 19 The following goods for use in manufacture of centrifugal pumps falling under tariff item 8413 70 10, namely:- (i) Shafts (ii) Sleeve (iii) Chamber (iv) Impeller (v) Washer (vi) Electric motor 6% 2] 236. 8413 or 8414 90 Hand pumps and parts thereof Nil - 237. 8414 90 12 Parts of bicycle pumps Nil - 238. 8414 20 10, 8414 20 20 or 8414 90 12 All goods Nil - ^155[238A 8419 19 Solar water heater and system Nil 52A 238B 8419 or any other chapter Parts for use in the manufacture of solar water heater and system Nil 2] 239. 8421 21 (except 84212120) Water purification equipmen....
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....ssis and compressor on which the duty of excise leviable under the First Schedule has already been paid; ^156[12.5%] 46 (ii) Drilling rigs mounted on motor vehicle chassis falling under heading 8705, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid. ^157[12.5%] 46 Explanation.-For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig 245. 8434 All goods Nil - ^99[245A 8435 All goods 6% -] ^100[245B 8438 50 00, 8438 60 00, 8438 90 90 (i) machinery for the preparation of meat or poultry; (ii) machinery for preparation of fruits, nuts or vegetables; (iii) parts of machinery at (i) and (ii) 6% -] 246. 8442 50 20 Lithographic plates used within the factory of its production for printing pur-poses Nil - 247. 8443 High speed cold-set web offset rotary double width four plate wide printing machines with....
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....apter All goods for manufacture of Point of Sale (POS) Devices Nil 2] ^291[ 256C 84 or 85 The following goods, namely :- (i) Micro ATMs as per standards version 1.5.1; (ii) Fingerprint reader / scanner; (iii) Iris scanner; (iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer); (v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above. Nil Nil Nil Nil Nil - - - - 2] 257. 8481 80 41 or 8481 90 10 All goods Nil - 258. 8483 10 10 All goods 6% - 259. 8483 10 10 Crank shafts for sewing machines, other than those with in-built motors. Nil - 260. 85 Batteries for goods as specified against Sl.No.274 6% 24 261. 85 Battery packs of Lithium ion batteries supplied to the manufacturer of Hybrid or electric vehicle 6% 2 and 3 262. 8502 Diesel generating sets assembled, at site of installation, from duty paid engine and generators Nil - ^240[262A 8....
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....ircuit boards) ] for manufacture of routers (b) Sub-parts for manufacture of items mentioned at (a) above Nil 2 263N 8517 69 60 Set-top boxes for gaining access to Internet 4% 16 263O 85 or any other Chapter (a) Parts, components, and accessories ^260[ (except populated printed circuit boards) ] for manufacture of Set-top boxes for gaining access to Internet (b) Sub-parts for manufacture of items mentioned at (a) above. Nil 2 263P 8521 90 90 Digital Video Recorder (DVR) or Network Video Recorder (NVR) 4% 16 263Q 85 or any other Chapter (a) Parts, components, and accessories ^260[ (except populated printed circuit boards) ] for manufacture of Digital Video Recorder (DVR) or Network Video Recorder (NVR); (b) Sub-parts for manufacture of items mentioned at (a) above. Nil 2 263R 8525 80 20 CCTV camera or IP camera 4% 16 263S 85 or any other Chapter (a) Parts, components, and accessories ^260[ (except populated printed circuit boards) ] for manufacture of CCTV camera or IP camera (b) Sub-parts for ....
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....ised software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software Nil - Explanation.- For the purposes of this entry, 'packaged software or canned software‖ means software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf. 267. 8523 29 10 Audio cassettes Nil - 268. 85279911 Portable receivers for calling, alerting or paging 6% - 269 8539 Vacuum and gas filled bulbs of retail sale price not exceeding ` 20/- per bulb 6% - 270. 8539 31 10 Compact Fluorescent Lamps (CFL) 6% - 271. 8541 40 20 Light emitting diodes (electro- luminescent) for the manufacture of goods specified as Sl. No. 321 6% 3 272. 85 or any other Chapter (a) Parts, components and accessories ^242[excluding Charger or Adapter, Battery, Wired Headsets ^262[***]] of mobile handsets including cellular phones. Nil 2 (b) Parts, components of ....
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....he value of the generating set fitted to such vehicle 276. 87 (i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons; and Nil 27 (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading 8704; and (iii) three wheeled motor vehicles 277. 8701 All goods (except road tractors for semi-trailers of engine capacity more than 1800 cc) Nil - ^278[ 277A 8702 90 21, 8702 90 22, 8702 90 28 or 8702 90 29 All goods 12.5% -] 278. 8703 Hybrid motor vehicles ^162[12.5%] - Explanation. - For the purpose of this entry, 'hybrid motor vehicle' means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro-hybrid motor vehicle with start and stop technology....
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....uel cell to run electric motor to power the vehicle drive trains 287. 8702, 8703, 8704 Three or more axled motor vehicles for transport of goods or for transport of eight or more persons, including the driver (other than articulated vehicle) ^167[12.5%] - Explanation.- For the purposes of this entry, 'articulated vehicle' means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle 288. 8702,8703, 8704 or 8716 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- 30 (i) (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 24% (ii) for the transport of more than twelve persons, excluding the driver; ^168[12.5%] (iii) for the transport of not more than six persons, excluding the driver, including station wagons; 24% ....
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....8706 00 42 All goods 13% -] 293. 8714 Parts and accessories of vehicles of heading 8712 and 8713 Nil - 294. 8716 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes. Rate of duty applicable on the diesel generating set fitted on the trailer - Explanation.-For the purposes of this entry, value of trailer shall be equal to the value of the generating set fitted to such trailer 295. 8716 20 00 All goods Nil - 296. Any Chapter The following goods for use in the manufacture of goods specified against Sl. No.274, namely:- 6% 2 (i) Battery pack; (ii) Battery charger ; (iii) AC or DC motor; and (iv) AC or DC motor controller 297. Any Chapter The following goods for use in the manufacture of goods specified against Sl. No. 278, namely:, 6% 2 (i) Battery pack; ....
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.... this entry shall be subject to the conditions, if any, specified against S. No. 448 of the Table to the said notification No.12/2012-Customs, dated 17th March, 2012] Nil ^255[***] ^248[305A 89 or any other Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit. Explanation. - For the purpose of this entry "Ocean going vessels" includes- (a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like) ; tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines; (c) tugs, dredgers, fire- floats....
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....and accessories thereof) 6% - 313. 90 Coronary stents and coronary stent systems for use with cardiac catheters. Nil - 314. 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 6% - 315. 90 or any other Chapter Artificial kidney Nil - ^249[315A 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney. Nil -] 316. 90 or any other Chapter Parts of the following goods, namely:- Nil - (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 317. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17....
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....parts of rotor blades, for wind operated electricity generators.] Nil 36 ^250[327A 38, 39 or 68 Goods specified in List 9A, for the manufacture of rotor blades and intermediates, parts and sub-parts of rotor blades, for wind operated electricity generators. 6% 36] 328. Any Chapter Parts used within the factory of production for manufacture of power tillers of heading 8432 Nil - 329. Any Chapter Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India; Nil 37 (b) the personal use of diplomatic agents or career consular officers in India. Nil 38 330. Any Chapter The following goods, namely:- Nil - (i) Cement Bonded Particle Board; (ii) Jute Particle Board; (iii) Rice Husk Board; (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards; (vi) Bagasse Boa....
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....ity of 3960 MW or above, from which power procurement has been tied up through tariff based competitive bidding. Nil 42 Explanation.- For the removal of doubts, it is clarified that goods required for setting up of "Ultra Mega Power Projects" include the goods required for development of facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transportation facilities for such a project, notwithstanding the fact that such facilities are set up inside or outside the power plant's designated boundary 338. Any Chapter All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, ^17[supplied to mega power projects specified in List 11,] from which the supply of power has been tied up through....
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.... Any Chapter Parts used within the factory of production or in any other factory of the same manufacturer used in the manufacture of goods falling under heading 8701 Nil 3] 341. Any Chapter Monofilament long line system for tuna fishing Nil 45 342. Any Chapter Polypropylene, stainless steel strip and stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae 6% 3 343. Any Chapter Stainless steel tube and wire, cobalt chromium tube, Hayness Alloy-25 and polypropylene mesh required for manufacture of Coronary stents or coronary stent system and artificial heart valve Nil 3 344. Any Chapter Parts and components required for manufacture of blood pressure monitors and blood glucose monitoring systems(gluco-meters) 6% 3 ^78[345 ^276[ 84(except 84244100, 84244900,84248200, 8432, 8433, 8436, 8437, 84521012, 84521022, 845230, 845290, 84729093, 84729094,84798992) ] All goods 10% - 346 ^104[85 (except 8523 52, 8544 11 10, 8544 11 90, 8548 10)] All goods 10% - ....
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.... item 8704 10 90. 8% - 353 8704 10 90 Petrol driven dumpers 20% - 354 8702, 8703 Following motor vehicles of length not exceeding 4000 mm, namely:- (i) Petrol, liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (ii) Diesel driven vehicles of engine capacity not exceeding 1500 cc. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 8% - 355 8702 and 8703 Following motor vehicles, namely:- (i) Motor vehicles of engine capacity not exceeding 1500 cc; and (ii) Motor vehicles of engine capacity exceeding 1500 cc. (other than motor motor vehicles specified against entry at Sl. No. 356). 20% 24% - - 356 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation- For the purposes of this entry, SUV includes a motor vehicle of....
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....i) Chassis for use in the manufacture of battery powered road vehicles; (ii) Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 8% 8% 2 - 362 8706 00 43 or 8706 00 49 The following goods, namely:- (i) Chassis for use in the manufacture of battery powered road vehicles; (ii)Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle); (iii)Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab. 10% 10% 10% 2 - - 363 8706 00 43 For dumpers, other than petrol driven, other than those designed,- (a) for use off the highway; (b) with net weight (excluding pay-load) exceeding eight tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes. 10% - 364 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab. 10% - 365 8706 0029 All g....
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....onnection 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. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed 3. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table. 4. The Commissioner of Central Excise, having jurisdiction over the refinery, permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon. 5. If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary....
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....ture of processes under taken Quantity of biris 5. Total quantity of biris manufactured and cleared in the previous financial year by the manufacturer. I hereby declare that the information given in above is true, correct and complete in every respect. (Signature and name of the assessee or authorized signatory) Place : Date: 8. If produced or processed by the Heavy Water Plant, Manuguru (Andhra Pradesh), Indira Gandhi Centre for Atomic Research, Kalpakkam, Heavy Water Plant, Talcher (Orissa), Bhabha Atomic Research Centre (BARC), Mumbai and Bhartiya Nabhikiya Vidyut Nigam Limited, a Public Sector Enterprise under the administrative control of Department of Atomic Energy (DAE) for the 500 MWe Prototype Fast Breeder Reactor (PFBR) at Kalpakkam, TamilNadu. 9. If supplied by the Heavy Water Board (HWB), a constituent unit of Department of Atomic Energy (DAE) to Bhartiya Nabhikiya Vidyut Nigam Limited (BHAVINI), a Public Sector Enterprise under the administrative control of DAE for the 500MWe Prototype Fast Bree....
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....dule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs or capital goods has been taken by the manufacturer of such goods (and not the buyer of such goods) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.] ^192[Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.] 17. If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate. 18. 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 Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisf....
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....rom inputs or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under ^194[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 rule 3 or rule 13of the CENVAT Credit Rules, 2004.] ^195[Explanation.- For the purposes of this condition, 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.] 26. (a) The manufacturer pays duties of excise at the rate specified under the First Schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), at the time of clearance of the vehicle; (b) the manufacturer tak....
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....e said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and (d) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (c), shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case, such irregular or excess credit is utilised for payment of duty of excise on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilisation of such irregular or excess credit. 27. If manufactured out of chassis falling under heading 8706 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 vehicle has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004: Provided that this exemption is not applicable to a manufacturer of said vehicles- (a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the owne....
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....such club or training institute has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for use in imparting training; and (c) such aircraft is used only for imparting training. 33. If, - (i) the aircraft is procured by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and (ii) such aircraft is used only for providing non-scheduled (passenger) services or non-scheduled (charter) services. Explanation.-for the purposes of this entry,- (a) 'operator' means a person, organisation, or enterprise engaged in or offering to engage in aircraft operation; (b) 'non-scheduled (passenger) services' means air transport services other than scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules, 1937; (c) 'non-scheduled (charter) services' mean services provided by a 'non-scheduled (charter) air transport operator' for charter or hire of an aircraft, to any person with published tariff, and who is registered with and approved by Di....
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....lar mission is entitled to exemption from excise duty based on the principle of reciprocity; and (b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorised by him, that- (i) he will produce a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission or consulate; (ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance of the goods, and (iii) in the event of non-compliance of sub-clause (i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. 38. If,- (a) the goods are purchased by diplomatic agents or career consular officers directly from the manufacturer; (b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant C....
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....ct furnishes a security in the form of a ^15[Fixed Deposit Receipt or Bank Guarantee] from any scheduled bank for ^177[a term of forty two months] in the name of the President of India for an amount equal to the duty of excise payable but for this exemption, to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction and if the Chief Executive Officer of the project fails to furnish the final ultra mega power status certificate within a period of thirty six months from the date of clearance of excisable goods, the said security shall be appropriated towards Central Excise Duty payable on such clearances but for this exemption; (c) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said ultra mega power project under the Government of India initiative, indicating the quantity, description and specification thereof; (d) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisd....
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....ix the tariffs; (ii) the power purchasing States shall undertake to carry out distribution reforms as laid down by the Ministry of Power; (b) in the case of procurement by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the domestically procured goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) in the case of procurement by a private sector project, the quantity, total value, description and specifications of the domestically procured goods are certified by the Chief Executive Officer of such project; and (d) the Chairman and Managing Director of the said Central Public Sector Undertaking or the Chief Executive Officer of such project, as the case may be, furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non-compliance of sub-clause (i), the project developer will pay the duly which would have been leviable at the tim....
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....f Electronics and Information Technology (DeitY) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose] ^120[52 If,- (i) the bunker fuels are procured for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only; (ii) such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port); ^198[(iii) such ships or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports; (iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage;] (v) the Master of the vessel or his authorised agent and the manufacturer or the warehouse keeper, as the case may be, submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society....
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.... (10) Pilocarpine (11)Hydrocortisone (12)Idoxuridine (13)Acetazolamide (14)Atropine (15) Homatroprn (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin. LIST 2 (See S.No.106) (1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5)Ethoxy methylene diethyl-malonate (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) Isonico-tinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19) N-(4-Chlorophenyl)-O-Phenylene diamine (20) 5-Iodouracil (21) l-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-Amino-5-Amino-Sulfomyl-l,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-l,3,4 Thiadiazole (25) Tetra Urea Complex. LIST 3 (See S.No.114) (1) Insulin (2) Lamivudine (3) Ri....
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....acilities (37) Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed needle) (38) Fully fashioned high speed knitting machine (39) Hydraulic Flat Paper Press/ continuous Hydraulic Flat paper Press/ Rotary Press (40) Effluent treatment unit with automatic sensing devices, automatic controlled chemical dosing, dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver water for reuse. (41) Parts or components of the machinery specified at item numbers (1) to (40) above. LIST 6 (See S.No. 231) (1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier (conveyor type), continuous cocoon boiling machine (conveyor type) and automatic reeling machine with rereeling (2) Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling machine, two-for-one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine (3) Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous type) (5) Silk felt calendar (6) Clip stenter....
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.... conversion system (20) Solar photovoltaic cell (21) ^109[***] ^252[(22) Improved cookstoves (including smokeless chulhas) for burning wood, agro-waste, cow dung, briquettes and coal] LIST 9 (See S.No. 327 ) (1) Injection resin, falling under tariff item 39073090 (2) Hardener resin injection, falling under tariff item 39073090 (3) Hand lay up resin, falling under tariff item 39073090 (4) Infusion resin, falling under tariff item 39073090 (5) ^253[***] (6) Adhesive resin, falling under tariff item 39079990 and Poly (lactic acid) falling under tariff item 39077000 (7) ^253[***] (8) ^253[***] (9) ^253[***] (10) Foam kit, falling under tariff item 39219099 (11) PVC foam sheet and PS foam, falling under tariff item 39219099 (12) Balsa kit, falling under tariff item 44219090 (13) Glass fibre and articles thereof, falling under heading 7019 (14) PU painting system, falling under tariff item 32082090 (15) Gel coat, falling under tariff item 32082090 (16) Resin binders, falling under heading 382490 (17) ^253[***] (18) Gel coat and hardener (both falling under tariff item 3208 10 90) used with such polyest....
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....(NTPC) 6 Rihand-II, Uttar Pradesh - 2x500=1000 MW (NTPC) 7 Sipat-I, Chhattisgarh - 3x660=1980 MW (NTPC) 8 Kahalgaon-II Phase-I & II Bihar - 3x500=1500 MW (NTPC) 9 Barh, Bihar - 3x660=1980 MW (NTPC) 10 Koldam, Himachal Pradesh - 4x200=800 MW (NTPC) 11 Tuticorin, Tamil Nadu- 2x500=1000 MW (NLC) 12 Parbati-III, Himachal Pradesh - 4x130=520 MW (NHPC) 13 Jhanor Gandhar CCPP-II, Gujarat - 2x650=1300 MW (NTPC) 14 Kawas CCPP-II, Gujarat - 2x650=1300 MW (NTPC) 15 RGPPL, Maharashtra - 2150 MW (JV of NTPC/ GAIL/ Govt. of Maharashtra) 16 Tapovan Vishnugad HEP, Himachal Pradesh - 4x130=520 MW (NTPC) 17 Simhadri-II, Andhra Pradesh - 2x500=1000 MW (NTPC) 18 Indira Gandhi STPP-JV project, Haryana - 3x500=1500 MW (NTPC) 19 Bongaigaon, Assam - 3x250=750 MW (NTPC) 20 &nbs....
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....sa - 2x660=1320 MW (NTPC) 49 Khedar (Hissar), Haryana - 1000 (+200) MW (HPGCL) ^60[50 Shree Singaji Thermal Power Project- 2X600=1200 MW] 51 Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.) 52 Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh - 2x800=1600 MW (APPDCL) 53 Chandrapur Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 54 Koradi Expansion, Maharashtra- 3x660= 1980 MW (MSPGCL) 55 Bhusawal Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 56 Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2x660)= 1320 MW (RRVUNL) 57 Supercritical TPP at Chhabra, Rajasthan - 2x660= 1320 MW (RRVUNL) 58 North Chennai, Tamil Nadu-2x600=1200 MW (TNEB) 59 Purulia Pump Storage Hydel Project, West Bengal- 4x225= 900 MW (State Sector) 60 Sagardighi TPP Ext. Unit 3&4, West Bengal-2x500=1000 MW (WBPDCL) 61 Shree ....
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.... 83 Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh- 2x660 MW 84 KVK Neelanchal Power Pvt. Ltd Cuttak, Orissa- 3x350 MW 85 East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.- 2x660 MW 86 Monnet Power Corporation Ltd. Malibrahmani, Orissa- 2x525 MW 87 Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh- 2x520 MW 88 Corporate Power Ltd. Chandwa, Jharkhand- 4x270 MW 89 Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh- 2x660 MW 90 Lalitpur Power Generation Company Ltd. Lalitpur, U.P.- 3x660 MW 91 Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra- 2x660 MW 92 Lanco Babandh Power Ltd. Dhenkanal, Orissa- 2x660 MW ^28[93 DB Power Ltd. Vadodarha TPP Janjgir - Champa Chattisgarh- 2x600 MW] 94 Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh- 2x600 MW 95 Essar Power Jharkhand Ltd. Tori, Jhar....
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.... (2) an identity put by a jeweller or the job worker, commonly known as 'house-mark' shall not be considered as a brand name, 275. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: "4011 50, 4011 69 00, 4011 99 00, 4013 20 00 or 4013 90 50" 276. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: "84 (except 8424 81 00, 8432, 8433, 8436,8437, 8452 10 12, 8452 10 22, 8452 30, 8452 90, 8469 00 30, 8469 00 40, 8479 89 92)" 277. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: "8702 10 91, 8702 10 92, 8702 10 99, 8702 90 91, 8702 90 92, 8702 90 99" 278. Inserted vide Not. 02/2017 - Dated 11-1-2017 279. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, "31^st day of March, 2017" 280. Inserted vide Not. 06/2017 - Dated 2-2-2017 281. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, "All goods" 282. Inserted vide Not. 06/2017 - Dated 2-2-2017 283. Substituted....
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.... Old Notes:- 1. Substituted vide Notification No.21 /2012-Central Excise, dated 30/03/2012, before it was read as;- 73. 2710 Food grade hexane 14% - 2. Inserted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 3. Substituted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 before it was read as:-"3307 90" 4. Substituted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 before it was read as:-" 181. 64 The following goods, namely :- (a) Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather; or (b) Parts of hawai chappals, of materials other than leather Nil - 5. Sl. No. 290 and 291 Substituted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 before it was read as:-"15%" 6. Substituted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 before it was read as:- 292. 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab 15% ....
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....fied by the Ministry of Petroleum and Natural Gas, vide notification No.P-20029/18/2001-PP, dated the 28th January, 2003" 25. Substituted vide Notification No. 37/2012-Central Excise, dated 11/10/2012, before it was read as:- "CD-ROMs" 26. Corrected vide Corrigendum No. 354/78/2010-TRU(Pt-1), dated 17/10/2012, before it was read as:- "63 Akhakhol GBPP, Gujarat- 3x382.5= 1147.5 MW (M/s. Jindal Power Ltd.)" 27. Corrected vide Corrigendum No. [354/78/2010-TRU(Pt-1)], dated 21/11/2012, before it was read as:- "Bilhapur STPP, Uttar Pradesh -2x660= 1320 MW (NTPC)" 28. Corrected vide Corrigendum No. [354/78/2010-TRU(Pt-1)], dated 21/11/2012, before it was read as:- "DB Power Ltd. Vadodarha TPP Janjgir - Champa Chattisgarh- 2x660 MW" 29. Substituted vide Notification No.1/2013-Central Excise, dated 21/01/2013, before it was read as:- 189. 71 Gold bars, other than tola bars, bearing manufacturer's engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of- 3% - (a) Gold ore or concentrate; (b) Gold dore bar; or (c....
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.... 1/03/2013. 45. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013., before it was read as:- "(iii) Motor vehicles falling under heading 8702, 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi 80% of the excise paid at the time of clearance 26" 46. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013., before it was read as:- "284. 8702, 8703 Following motor vehicles, namely:- (i) Motor vehicles of engine capacity not exceeding 1500 cc; and 24% - (ii) Motor vehicles of engine capacity exceeding 1500 cc; 27% -" 47. Omitted vide Notification No. 12/2013-C.E, dated 1/03/2013., before it was read as:- "8706 00 42" 48. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 49. Omitted vide Notification No. 12/2013-C.E, dated 1/03/2013.efore it was read as:- "306. 8901 All goods, cleared by a person or entity holding a general licence for foreign trade under section 406 of the Mercha....
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.... read as, "3%". 64. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "4%" 65. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as,^ "56[7%]" 66. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "4%" 67. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "4%" 68. Substituted vide Notification No. 27/2013-Central Excise September 12, 2013, before it was read as, "Goods specified in List 9, for the manufacture of rotor blades for wind operated electricity generators". 69. Substituted vide Notification No. 27/2013-Central Excise September 12, 2013, before it was read as, "manufacture of rotor blades for wind operated electricity generators", 70. Inserted vide Notification No. 32/2013-Central Excise dated December 26, 2013 71. Inserted vide Notification No. 03/2014-Central Excise dated February 3, 2014. 72. Inserted vide Notification No. 03/2014-Central Excise dated February 3, 2014. 73. Inserted vide Notification No. 03/2014-Central Excise dated Februa....
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.... consumers ^24[by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited.] Nil - 85. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 86. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014, before it was read as, 142. 3605 00 10 or 3605 00 90 Matches, in or in relation to the manufacture of which, any or both the processes of 'Frame filling' and 'Dipping of splints in the composition for match heads' are carried out with the aid of power 6% - 87. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 88. Omitted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 ,before it was read as, "Explanation.- For the removal of doubts, it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in an export-oriented undertaking and brought to any other place in India" 89. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 90. Inserted vide Notification No. 12....
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....2014 108. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 ,before it was read as, "(See S.No. 332)" 109. Omitted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 ,before it was read as, "Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 20." 110. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, "^22[1.20 per litre]" 111. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, ^83[Rs. 2.35 per litre ] 112. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, "^23[1.46 per litre]" 113. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, "Rs. 3.75 per litre" 114. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014, before it was read as, "^110[2.70 per litre ]" 115. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014, before it was read as, "^1....
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.... ^33[13A 2008 11 00 Peanut butter Nil -] 134. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 135. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 136. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 137. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 138. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "6%+Rs.120 PMT" 139. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%+RS.120 PMT" 140. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 141. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 142. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "^126[Rs. 8.95 per litre]" 143. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "^127[Rs. 10.10 per litre]" 144. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "^128[Rs. 7.96 per litre]" 145. Substituted vide Not. 12/2015 - Dated 1-3-....
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....- Dated 1-3-2015 , before it was read as, "12%" 171. Inserted vide Not. 12/2015 - Dated 1-3-2015 172. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 173. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 174. Inserted vide Not. 12/2015 - Dated 1-3-2015 175. Inserted vide Not. 12/2015 - Dated 1-3-2015 176. Inserted vide Not. 12/2015 - Dated 1-3-2015 177. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "a term of thirty six months or more" 178. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "a term of thirty six months or more" 179. Inserted vide Not. 12/2015 - Dated 1-3-2015 Further amended vide F. No. 334/5/2015-TRU - Dated 4-3-2015 180. Inserted vide Not. 12/2015 - Dated 1-3-2015 181. Deleted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "Solar water heater and system" 182. Substituted vide Not. 22/2015 - Dated 17-4-2015 before it was read as, "M/s. Indiabulls Power Ltd." 183. Omitted vide Not. 24/2015 - Dated 30-4-2015, before it was read as, 133. 3204 or 3809 ....
X X X X Extracts X X X X
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....anifest (IGM) or an export manifest (EGM), as the case may be;" 199. Inserted vide Not. 42/2015 - Dated 19-10-2015 200. Inserted vide Not. 42/2015 - Dated 19-10-2015 201. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, "^142[Rs. 5.46 per litre]" 202. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, "^143[Rs. 6.64 per litre]" 203. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, "^144[Rs. 4.26 per litre]" 204. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, "^145[Rs. 6.62 per litre]" 205. Inserted vide Not. 44/2015 - Dated 24-11-2015 206. Inserted vide Not. 44/2015 - Dated 24-11-2015 207. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, ^"201[Rs.7.06 per litre]" 208. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, ^"202[Rs.8.24 per litre]" 209. Substituted....
X X X X Extracts X X X X
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.... Inserted vide Not. 12/2016 - Dated 1-3-2016 226. Inserted vide Not. 12/2016 - Dated 1-3-2016 227. Inserted vide Not. 12/2016 - Dated 1-3-2016 228. Inserted vide Not. 12/2016 - Dated 1-3-2016 229. Substituted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, 144. 38 Concrete mix manufactured at the site of construction for use in construction work at such site Nil - 230. Inserted vide Not. 12/2016 - Dated 1-3-2016 231. Omitted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, ^149[148B 3923 21 00 Sacks and bags, other than for industrial use 15% - 148C 3923 21 00 All goods, other than goods mentioned at Sl. No. 148B above 12.5% - 148D 3923 29 All goods 12.5% -] 232. Inserted vide Not. 12/2016 - Dated 1-3-2016 233. Omitted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, ^2[172A 54 or 55 Polyester staple fibre or polyester filament yarn, manufactured from plastic and plastic waste including waste polyethylene terephthalate bottles ^91[6% ] -] 234. Substi....
X X X X Extracts X X X X
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....pment" 247. Substituted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, "3" 248. Inserted vide Not. 12/2016 - Dated 1-3-2016 249. Inserted vide Not. 12/2016 - Dated 1-3-2016 250. Inserted vide Not. 12/2016 - Dated 1-3-2016 251. Substituted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, "Solar lantern" 252. Inserted vide Not. 12/2016 - Dated 1-3-2016 253. Omitted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, "(5) Epoxy resin, falling under tariff item 39073010 (7) Vinyl ester adhesives, falling under tariff item 39059990 (8) Hardener for adhesive resin, falling under tariff item 38249090 (9) Hardeners, falling under tariff item 38249090 (17) Polyester based infusion resin and hand layup resin (both falling under tariff item 39079190 254. Inserted vide Not. 12/2016 - Dated 1-3-2016 255. Omitted vide Not. 19/2016 - Dated 26-4-2016 before it was read as, " ^247[2] " 256. Substituted vide Not. 22/2016 - Dated 5-5-2016, before it was read as, "9.5%" 257. Substituted vide Not. 22/2016 - Dated 5-5-2016, before it was read as "9.5%" 258. Inserted vide Not. ....