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Effective Rate of Duty on goods of Chapter 83 to Chapter 93 - 006/2006 - Central Excise - Tariff

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Superseded Vide Notification No. 12/2012-CE, dated 17/03/2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96

Rate of Duty on goods of Chapter 83 to Chapter 93

Notification No. 06/2006-CE

Dated 01/03/2006

G.S.R. 96(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on 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 given below read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or subheading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions specified in the Annexure to this notification, and condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid:

^[1][Provided that nothing contained in this notification shall apply to the-

(a) goods specified against S. No. 10 of the said Table before the 27th day of February, 2010 and after the 31st day of March, 2011; and

(b) goods specified against S. No. 35A of the said Table after the 31st day of March, 2013]

Explanation.-For the purposes of this notification, the rates specified in columns (4) of the said Table are ad valorem rates, unless otherwise specified.

TABLE

S.No........	Chapter or heading or subheading or tariff item of the First Schedule	Description of excisable goods	Rate	Condition No.
(1)	(2)	(3)	(4)	(5)
1.	84	The Coir processing machinery specified in List 1, supplied under Integrated Coir Development Project being implemented by the Government of Kerala	Nil	—
^[27]2.	84	Spinnerettes made, inter alia , of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes	⁶⁵[10%]	1
^[2]3.	84, 85, 90 or any other Chapter	Machinery or equipment specified in List 2	⁶⁹[5%]	—
4.	84 or any other Chapter	Machinery or equipment for use in silk textile industry as specified in List 3	Nil	—
5.	84 or any other Chapter	⁷⁸[Goods specified in List 4 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage, transport or processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat]	Nil	2 and 3
⁹⁴[5A.	8428 20 11	Conveyor belt system used in- (i) cold storage facilities for the preservation, storage, transport or processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat; and (ii) Mandis and Warehouses for storage of Food grains and Sugar	Nil	2 and 3]
6.	8413 91 40 or 8414 90	Parts of hand pumps	Nil	—
^[3]7.	84 or any other Chapter	The following goods, namely:- (1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water treatment plants; (2) ⁹⁵[Pipes and pipe fittings] needed for delivery of water from its source to the plant (including the clear treated water reservoir, if any, thereof), and from there to the first storage point; 3. ⁹⁵[Pipes and pipe fittings] of outer diameter exceeding ⁷⁷[10 cm] when such pipes are integral part of the water supply projects *Explanation.*-For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes.	Nil	4
8.	8414 90 12	Parts of bicycle pumps	Nil	—
8A.	84	The following goods, namely:- (i) Manually operated rubber roller machines; and (ii) Manually operated copra dryers.	Nil	—
^[4]8B.	8421 21 (except 8421 21 20)	Water purification equipment, based on following technologies:- (a) Ultra-filtration Technology using poly acrylonite membranes; or polysulphone membranes (b) Arsenic Removal Technology using ceramic micro-filtration membrane; or (c) Reverse Osmosis Technology using thin film composite membrane (TFC); or (d) Candle-less terracotta water filtration.	Nil	-
⁷⁹[8C.	8421 21 20	⁹⁶[]		-
		(ii) Replaceable kits of all water filters except those operating on reverse osmosis technology	⁹³[5%]	-]
^[28]8D.	8421 21	Water filtration or purification equipment	⁶⁹[5%]	-";
^[29]9.	8430 or 8705	(i) Drilling rigs falling under heading 8430, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid;	⁶⁵[10%]	5
^[29]9.	8430 or 8705	(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. 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.	⁶⁵[10%]	5
10.	84, 85 or 90	Machinery or equipment, specified in List 32A appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, [G.S.R. 118(E), dated the 1st March, 2002], for use in the plantation sector	Nil	—
11.	8434	All goods	Nil	—
^[6]12.	8443	High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour	⁶⁹[5%]	—
12A.	8443	High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour	⁶⁹[5%]	—
⁹⁷[12B	Any chapter	Mailroom equipment, namely- :- (i) Overhead Conveyor Gripper; (ii) Stacker; (iii) Wrapper; (iv) Labeler; (v) Strapper; (vi) Inserter ; (vii) Delivery Conveyor compatible for use with the printing machines specified at S. No. 12 and 12A.	5%	-
12C	Any chapter	Parts of DVD Drive, DVD Writer, Combo drive, CD-ROM drive	5%	-
¹²⁶[12D	844399	Parts for the manufacture of printers falling under sub-heading 8443 32	5%	2 and 3]]
13.	8445, 8448, 8483 (except 84831010) 8484, 8487 90 00	Goods required by a jute mill for making jute textiles	Nil	2
^[30]14.	8446	Automatic shuttle looms	⁹⁸[5%]	—
^[57]14A.	8446	Shuttleless projectile looms	⁹⁸[5%]	-";
¹²⁹[14B.	8452 90	All Goods	Nil	-”.]
⁹⁹[**]
16.	8471	Computers *Explanation.-*For the purposes of this exemption, "computer" shall include central processing unit (CPU) cleared separately; or CPU with monitor, mouse and key board, cleared together as a set; but shall not include input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system, or web camera cleared separately	⁶⁷[10%]	—
¹⁰⁰[16A.	84831010	Crank shafts for sewing machines, other than those with in-built motors	Nil	-]
¹⁰¹[17.	8471 70 or 8473 30 or 8523	The following goods, namely:- (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive; (e) DVD Drive or DVD Writer; (f) Flash memory; (g) Combo drive.	5%	-]
¹⁰²[]**
18.	8481 80 41 or 8481 90 10	All goods	Nil	—
19.	84 or 90	The following goods, namely:- (i) Electronic milk fat tester; and (ii) Electronic solid non-fat (SNF) tester.	⁷⁰[10%]	—
20.	8512	Dynamos, head lamps, side lamps, tail lamps of vehicles of heading 8712	Nil	—
^[32]21.	85	MP3/MP4 or MPEG 4 player, with or without radio or video reception facility	⁷⁰[10%]	-
¹⁰³[]**
^[10]23.	8523	Recorded video cassettes intended for television broadcasting and supplied in formats such as Umatic, Betacam or any similar format	⁶⁹[5%]	—
¹⁰⁴[**]
¹⁰⁵[**]
26.	8523	CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper	Nil	—
^[33]27.	8523	(a) Any customized software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software	Nil	-
		(b) Packaged Software	⁶⁷[10%]	-
		*Explanation.* - The expression "packaged software or canned software" means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf.
¹⁰⁶[**]
29.	8527 99 11	Portable receivers for calling, alerting or paging	⁶⁹[5%]
^[35]30.	omitted
31.	85 or any other Chapter	⁸¹[(a) Parts, components and accessories of mobile handsets including cellularphones (b) Parts, components of battery chargers, hands-free headphones and PC connectivity cable of mobile handsets including cellular phones; (c) Sub-parts of (a) and (b) above]	Nil	3
32.	85393110	Compact Fluorescent Lamps (CFL)	⁶⁹[5%]	-
¹⁰⁷[**]
^[36]33A.	8702 10 91, 8702 10 92, 8702 10 99, 8702 90 91, 8702 90 92 and 8702 90 99	All goods	⁶⁷[10%]	-
^[37]33B.	8706 00 29	Chassis fitted with engines, for the goods mentioned at S. No. 33A	⁶⁸[10% + Rs.10,000 per chassis]	-
¹⁰⁸[34	87	The following goods:- (i) Motor vehicles falling under the heading 8702 and 8703 cleared as ambulances duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles;	10%	-
		(ii) Motor vehicles falling under headings 8702 and 8703 for transport of up to 13 persons, including the driver (other than three wheeled motor vehicles for transport of up to 7 persons), which after clearance has been registered for use solely as ambulance;	10%	8
		(iii) Motor vehicles falling under heading 8703 for transport of up to 13 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 duty paid at the time of clearance	8]
⁵⁸[35.	87	Electrically operated vehicles, including two and three wheeled electric motor vehicles *Explanation.-* For the purposes of this exemption, "electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor-assisted cycle rickshaws driven by rechargeable solar batteries, also known as 'soleckshaw'	⁹³[5%]	-]
³⁹[35A.	Any Chapter	The following goods for use in the manufacture of goods specified against ¹⁰⁹[S. No. 35 and 42A], namely:- (i) Battery Pack; (ii) Battery Charger ; (iii) AC or DC Motor; and (iv) AC or DC Motor Controller	⁹³[5%]	-]
⁴⁰[35B.	Omitted]
^[41]36.	8706 00 21 or 8706 00 39	Chassis for use in the manufacture of battery powered road vehicles	⁶⁵[10%]	3
^[42]37.	8706 00 43 or 8706 00 49	Chassis for use in the manufacture of battery powered road vehicles	⁶⁶[10% + Rs. 10,000/- per chasis]	3
38.	87	Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes. Explanation.-For the purposes of this exemption, value of motor vehicle shall be deemed to be equal to the value of the generating set fitted to such vehicle	Rate of duty applicable on the diesel generating set fitted on the motor vehicle	—
39.	87	(i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons; and (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	Nil	9
40.	8701	All goods (except road tractors for semi-trailers of engine capacity more than 1800 cc)	Nil	—
^[43]41.	8702, 8703, 8704 or 8716	(1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis-		10
		(i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons;	⁶³[22%]	—
		(ii) for the transport of more than twelve persons, excluding the driver;	⁶⁵[10%]	—
		(iii) for the transport of not more than six persons, excluding the driver, including station wagons;	⁶³[22%]	—
		(iv) for the transport of goods, other than petrol driven;	⁶⁵[10%]	—
		(v) for the transport of goods, other than mentioned against (iv) above.	⁶³[22%]	—
		(2) Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation.-For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.	⁶⁵[10%]	10
^[60]41A	8702, 8703	Following motor vehicles, namely :- (i) Motor vehicles of engine capacity not exceeding 1500 cc; and	⁶³[22%]	-
^[60]41A	8702, 8703	⁷²[(ii) Motor vehicles of engine capacity exceeding 1500 cc]	⁶⁴[22% + Rs.15,000 per unit]	-
^[44]42.	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 thereunder.	⁶⁵[10%]	—
^[45]42A.	8703	Hybrid motor vehicles *¹¹⁰[Explanation***.- For the purpose of this entry, “hybrid motor vehicles” 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 using battery powered electric motor only while in static condition]	⁶⁵[10%]	-
¹¹¹[42B	8702, 8703	Hydrogen vehicles based on fuel cell technology. *Explanation*.- For the purpose of this entry, “Hydrogen vehicle” means a motor vehicle, that converts the chemical energy of hydrogen to mechanical energy by reacting hydrogen with oxygen in a fuel cell to run electric motor to power the vehicle drive trains.	10%	-;
42C	Any Chapter	(a) Kits for conversion of fossil fuel vehicles to hybrid motor vehicles	5%	-
42C	Any Chapter	(b) Parts of such kits specified at (a) above *Explanation*.- For the purpose of this entry, “hybrid motor vehicle” shall have the same meaning as specified in S.No.42A.	5%	-]
^[46]43.	8703	Three wheeled vehicles for transport of not more than 7 persons, including the driver	⁶⁷[10%]	—
^[47]44.	8704	⁷³[The following goods, namely :- (i) Three wheeled motor vehicles (ii) Dumpers designed, - (a) for use off the highway; (b) with net weight (excluding payload) exceeding 8 tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes (iii) Motor vehicles, other than petrol driven dumpers of tariff item 8704 10 90]	⁶⁵[10%]	—
^[11]44A.	8704	Refrigerated motor vehicles	⁶⁹[5%]	—
^[48]45.	8706 00 43	For dumpers, other than petrol driven, other than those designed,- (a) for use off the highway; (b) with net weight (excluding payload) exceeding 8 tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes	⁶⁶[10% + Rs. 10,000/- per chasis]	—
^[49]46.	8702, 8703, 8704	Three or more axled motor vehicles for transport of goods or for transport of 8 or more persons, including the driver (other than articulated vehicle) *Explanation.-* For the purposes of this exemption, "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.	⁶⁵[10%]	-
^[50]47.	8706 00 21 or 8706 00 39	Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle).	⁶⁵[10%]	-
^[51]48.	8706 00 43 or 8706 00 49	Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle).	⁶⁶[10% + Rs. 10,000/- per chasis]	-
49.	8703	Cars (for the transport of upto 7 persons, including the driver) for physically handicapped persons	⁹³[5%]	11
50.	8705	Special purpose motor vehicles	Nil	12
^[52]51.	8706 00 43 or 8706 00 49	Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab	⁶⁶[10% + Rs. 10,000/- per chasis]	—
⁷⁴[51A	8706 00 49	Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab	10% + Rs.10,000 per chassis	-]
^[53]52.	8709	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 this 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	⁶⁵[10%]	—
^[54]52A.	8711	All goods	⁶⁷[10%]	-
53.	8714	Parts and accessories of vehicles of heading 8712 and 8713	Nil	—
⁸²[53A.	8716 20 00	All goods	Nil	-]
54.	8716	Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes. *Explanation.-*For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer.	Rate of duty applicable on the diesel generating set fitted on the trailer.	—
^[12]54A.	8802	All goods	Nil	21
^[13]54B.	Any Chapter	Parts (other than rubber tyres and tubes), of aircraft of heading 8802	Nil	22
^[14]54C.	8803	Parts of (i) goods falling under heading 8801; or (ii) goods falling under tariff item 8802 60 00	Nil	-
^[15]54D.	8802	All goods	Nil	23
^[16]54E.	8802	All goods	Nil	24
^[17]54F.	Any Chapter	Parts (other than rubber tyres or tubes) of aircraft of heading 8802	Nil	25
¹¹²[**]
56.	9003	Frames and mountings for spectacles, goggles or the like, of value below Rs 500 per piece.	⁶⁹[5%]	—
¹¹³[**]
58.	8486 90 or 9017	Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments	⁷⁰[10%]	3
59.	9018 or 9019 or 9022	(i) Parts and accessories of goods of headings 9018 and 9019	Nil	—
59.	9018 or 9019 or 9022	(ii) Parts and accessories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022	Nil	—
⁸⁴[60. and 61	Omitted]
61A.	90	Coronary stents and coronary stent systems for use with cardiac catheters.	Nil	—
⁸⁵[62 to 64	Omitted]
65.	90 or any other Chapter	Blood Glucose Monitoring System (Glucometer) and test strips	⁸⁶[5%]	—
66.	90 or any other Chapter	Artificial kidney	Nil	—
67.	90 or any Chapter	Parts of the following goods, namely:- (i) Crutches (ii) Wheel chairs (iii) Walking frames (iv) Tricycles (v) Braillers (vi) Artificial limbs	Nil	—
68.	90 or any other Chapter	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, [G.S.R. 118(E), dated the 1st March, 2002]	Nil	—
⁷⁵[68A	90 or any other Chapter	Patent Ductus Arteriosus / Atrial Septal Defect occlusion device	⁸⁶[5%]	-]
¹¹⁴[**]
70.	9402	Medical, surgical, dental or veterinary furniture and parts thereof	⁶⁹[5%]	—
¹¹⁵[**]
71B.	9405	LED lights or fixtures	⁹³[5%]	-]
¹¹⁶[71C	8541 40 20	Light emitting diodes (electro luminescent) for the manufacture of goods specified at S. No. 71B.	5%	2]
72.	9405 91 00, 9405 92 00 or 9405 99 00	Parts of kerosene pressure lanterns including gas mantles for use in kerosene pressure lanterns	Nil	—
73.	9503	Parts and accessories	Nil	—
¹¹⁷[**]
^[18]75.	9603	All goods	⁷⁰[10%]	—
^[19]75A.	9607	All goods	⁷⁰[10%]	—
^[20]75B	9603 10 00	Brooms, consisting of twigs or other vegetable materials, bound together, with or without handles	Nil	—
¹¹⁸[**]
77.	9608	Following goods, namely:- (i) Parts of pens (ii) Parts (excluding refills) of ball point pens (iii) Parts of refills of ball point pens	Nil	—
78.	9608 or 9609	Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils	Nil	3
¹¹⁹[**]
80.	Any Chapter	Parts used within the factory of production for manufacture of power tillers of heading 8432	Nil	—
81.	Any Chapter	Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India;	Nil	13
81.	Any Chapter	(b) the personal use of diplomatic agents/ career consular officers in India.	Nil	14
82.	Any Chapter	(i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Rei(c) for maximum pay-load capacity not less than 10 tonnes nforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board ¹²⁰ [(vii) Cotton stalk particle Board]	Nil	—
83.	Any Chapter	Goods required for,- (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ozone depleting substances (non-ODS) technologies. Explanation.- "Goods" for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology.	Nil	15
84.	Any Chapter	Non-conventional energy devices/ systems specified in List 5	Nil	—
85.	32,38,39, 44 or 70	Goods specified in List 6, for the manufacture of rotor blades for wind operated electricity generators	Nil	16
86.	Any Chapter	Parts used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under headings 8601 to 8606 (except Railway track machines falling under tariff item 8604 00 00)	Nil	2
87.	Any Chapter	All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading 8706 of a motor vehicle of Chapter 87	Nil	17
^[21]88.	Omitted
89.	Any Chapter	Parts of hearing aids	Nil	—
90.	Any Chapter	All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in- (i) Delhi MRTS Project Phase-I; and (ii) Specified corridors of Delhi MRTS Project Phase-II, comprising of the following:- (a) Vishwavidyalaya- Jahangirpuri; (b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences); (c) Shahdara-Dilshad Garden; (d) Indraprastha-New Ashok Nagar; (e)YamunaBank-AnandVihar-InterState Bus Terminus; and (f) Kirti Nagar-Mundka (along with operational Link to Shahdara- Rithala corridor).	Nil	18
91.	Any Chapter	All goods supplied against International Competitive Bidding.	Nil	19
⁶¹[91A.	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, required for setting up of an ultra-mega power project based on super-critical thermal technology, with installed capacity of 3960MW or above, from which power procurement has been tied up through tariff based competitive bidding. *Explanation*. - For the removal of doubts, it is clarified that goods required for setting up of “Mega Power Project” or “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.	Nil	26]
⁸⁸[91B.	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, supplied to mega power projects from which the supply of power has been tied up through tariff based competitive bidding or a mega power project awarded to a developer on the basis of such bidding. *Explanation*. - For the removal of doubts, it is clarified that goods required for setting up of “Mega Power Project” or “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.	Nil	28]
¹²¹[91C	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, required for expansion of an existing mega power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power. ¹²⁷[Explanation.- For the purpose of this exemption, Mega Power Project means:- (a) A thermal power plant of a capacity of 700 MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) A thermal power plant of capacity of 1000 MW or more, located in States other than those specified in clause (a) above; or (c) A hydel power plant of a capacity of 350 MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) A hydel power plant of capacity of 500 MW or more, located in States other than those specified in clause (c) above.]	Nil	29]
92.	Any Chapter	Parts, used within the factory of production for manufacture of goods of heading 8701	Nil	—
93.	Any Chapter	Monofilament long line system for tuna fishing	Nil	20
¹²⁸[94	8901	All goods in respect of which a general licence under section 406 of the Merchant Shipping Act, 1958(44of 1958) has been granted by the Director General Shipping.	Nil	-]

ANNEXURE

Condition No.	Conditions
1.	The duty would be leviable as if the value of the spinnerettes were equal to- (i) the cost of exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and (c) any other charges paid for the exchange of such spinnerettes; and (ii) the insurance and freight charges, both ways.
2.	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.
3.	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.
4.	If, a certificate issued by the Collector/ District Magistrate/ Deputy Commissioner of the District in which the plant is located, is produced 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 such goods are cleared for the intended use specified in column (3) of the Table.
5.	If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.
6.	If,- (i) made from unrecorded articles falling under heading 8523; and (ii) (a) not intended for sale; or (b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or (c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimetres, to Doordarshan.
7.	If,- (a) intended for use by the Indian Railways or the Konkan Railway Corporation; and (b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
8.	(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 takes credit of the amount equal to the amount of duty paid in excess of that specified under this exemption, in the Account Current, maintained in terms of Part V of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs and thereafter files a claim for refund of the said amount of duty before the expiry of six months from the date of payment of duty on the said motor vehicle, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, along with the following documents, namely:- (1) an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken; (2) a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer; (3) a copy of the document evidencing the payment of excise duty, as mentioned in paragraph (a) above; (4) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and (5) where the manufacturer has not collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect; (c) Within seven days of the receipt of the said claim for refund, the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, after such verification, as may be necessary, shall determine the amount refundable to the manufacturer and shall intimate the same to the manufacturer. In case the credit taken by the manufacturer is in excess of the amount so determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the 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) above, shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilized for payment of excise duty on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilization of such irregular or excess credit.
9.	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 ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
10.	If no credit of duty paid on the chassis falling under heading 8706 has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.
11.	If,- (i) an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and (ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
12.	If manufactured out of chassis and equipment, on which the duty of excise leviable under the First 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.
13.	If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory- (a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular 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 authorized 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.
14.	If,- (a) the goods are purchased by diplomatic agents/ 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 Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent/ career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and (c) the concerned diplomatic agent/career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his personal use.
15.	If,- (i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.
16.	If, before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of rotor blades for wind operated electricity generators.
17.	If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid.
18.	If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that- (i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the "Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II"; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
19.	If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India.
20.	If, before clearance of goods, the manufacturer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that the goods procured constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing.
^[22]21.	If the aircraft is procured by- (a) Government of India, State Governments, Public Sector Undertakings of the Central Government or the State Governments; or (b) an operator or on his behalf for the purpose of operating scheduled air transport service or scheduled air cargo service; *Explanation.-* for the purposes of this entry, (a) "operator" means a person, organization or enterprise engaged in or offering to engage in aircraft operation; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.
^[23]22.	If- (i) intended for servicing, repair or maintenance of aircraft owned by Government of India, State Governments, Public Sector Undertakings of the Central Government or the State Governments; or (ii) intended for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or scheduled air cargo service, as the case may be. *Explanation.-* The expressions "operator", "scheduled air transport service" and "scheduled air cargo service" shall have the meanings respectively assigned to them in condition 21 above.
^[24]23.	If,- (a) the aircraft is procured by:- (i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or (ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation ; and (b)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.
^[25]24.	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, organization, 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 Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937: Provided that such Air charter operator is a dedicated company or partnership firm for the above purposes.
^[26]25.	If, - (i) procured for servicing, repair or maintenance of aircraft procured by Aero Club of India; or (ii) procured for servicing, repair or maintenance of aircraft, which are used for imparting flying training in a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation or for operating non-scheduled (passenger) services or non-scheduled (charter) services. *Explanation.-* The expressions , "Aero Club of India", "operator", "non-scheduled (passenger) services" and "non-scheduled (charter) services" shall have the meanings respectively assigned to them in Condition No. 23 or 24 above
⁶²[26	If,- (a) an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power certifies the project as Ultra Mega Power Project; (b) in case the certificate regarding Ultra Mega Power Project status issued as above is provisional, the Chief Executive Officer of the project furnishes a security in the form of a Fixed Deposit Receipt from any Scheduled Bank for a term of thirty six months or more, in the name of the President of India for an amount equal to the Central Excise Duty 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 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) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.]
⁷⁶[**]
⁹²[28	If,- (a)an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power certifies the project as Mega Power Project; (b)in case the certificate regarding Mega Power Project status issued as above is provisional, the chief executive officer of the project furnishes a security in the form of a Fixed Deposit Receipt from any Scheduled Bank for a term of thirty six months or more, in the name of the President of India for an amount equal to the Central Excise Duty 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 project developer fails to furnish the final 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 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 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) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.]
¹²²[29	If,- (a) an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that – (i) the power purchasing state has constituted the Regulatory Commission with full powers to fix 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) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.]

LIST 1

(See S.No.1 of the Table)

(1) Coconut husk crusher

(2) Coconut husk defibering mill

(3) Sifter or Siever (for separating coir fibre from pith)

(4) Turbo cleaner (for cleaning the fibre)

(5) Bailing press

(6) Willowing machine (for cleaning and preparing fibre for spinning)

(7) Motorised Spinning Ratts.

LIST 2

(See S.No.3 of the Table)

(1) Yarn / Fabric mercerising; machine

(2) Continuous bleaching plant

(3) Fabric dyeing machine complete with dye kitchen & accessories

(4) Wet fabric spreading and squeezing machine

(5) Relax drum/ conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer

(6) Compacting Machine

(7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories

(8) Soft package winders (dye package winders)

(9) Automatic dye weighing and dispensing machine

(10) Open width Tubular inspection machine

(11) Fastness testing equipment

(12) Shrinkage testing equipment

(13) Indigo dyeing range with/ without sizing plant

(14) Computer colour matching equipment

(15) High speed computer control padding mangle

(16) Powder dot coating machine

(17) Laser engraver

(18) Pre-shrinking range for flat and knitted goods

(19) Knit-tubular mercerising or bleaching-cum-mercerising machine

(20) Auto flame controlled, width controlled singeing machine for flat and knitted fabrics

(21) Milling and scouring machine

(22) Shearing and Polishing machine

(23) Kier Decatising/ Decatising machine

(24) Combined Contripress/ Decatising machine

(25) Auto fabric detwister

(26) Rotary/ Flat bed screen printing machine

(27) Curing/ Polymerising machine

(28) Continuous rope/ open width washing machine.

(29) Computerised embroidery pattern-making machine with plotter

(30) Combined contipress/ decatising machine

(31) Auto control type humidification plant

(32) Beam knotting machine

(33) High Speed Warping machine with yarn tensioning, pneumatic suction devices and accessories

(34) Computerised Pattern maker/ Pattern grading/ marker

(35) Carding Sets, for use in woollen textile industry

(36) Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultra filtration organisation facilities

(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.

¹²³[(41) Parts or components of the machinery specified at item nos. (1) to (40) above.]

LIST 3

(See S.No.4 of the Table)

(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 calender

(6) Clip stenter

(7) Silk calender

(8) Silk decasting machine

(9) Overflow machine for silk fabric dyeing

(10) Cone-chees degumming and dyeing machine

(11) Beam dyeing machine for silk fabric

(12) Semi-automatic screen-printing machine

(13) Loop agers

(14) Design studio equipment

(15) Colour kitchen equipment

(16) Colour matching computer.

LIST 4

(See S. No.5 of the Table)

(1) Gas Compressor, all types

(2) Flywheel and pulley

(3) Truck refrigeration unit

(4) Walk-in-coolers/walk-in-freezer

(5) Condensing unit

(6) Evaporator

(7) Oil separator

(8) Receiver

(9) Purger

(10) Air cooling unit/air handling unit, all types

(11) Evaporator coil, all types

(12) Plate freezer

(13) Blast freezer

(14) IQF freezer

(15) Cooling tower

(16) Condenser-atmospheric/shell and tube/ evaporative

(17) Valves and fittings

(18) Mobile pre-cooling equipment

(19) Stationary pre-cooling equipment

(20) Control equipment for control atmosphere/ modified atmosphere cold storage.

^[55[(21) Refrigeration equipment (including ¹²⁴[compressor, panels, condensing units] and evaporator) having capacity of 2 Tonne Refrigeration and⁵⁹[power rating 5 KW and above.]]

¹²⁵[(22) air conditioning equipment and panels having capacity of 3 Tonne airconditioning and above”]

LIST 5

(See S. No. 84 of the Table)

(1) Flat plate solar Collector

(2) Black continuously plated solar sele ctive coating sheets (in cut length or in coil) and fins and tubes

(3) Concentrating and pipe type solar collector

(4) Solar cooker

(5) Solar water heater and system

(6) Solar air heating system

(7) Solar low pressure steam system

(8) Solar stills and desalination system

(9) Solar pump based on solar the rmal and solar photovoltaic conversion

(10) Solar power generating system

(11) Solar photovoltaic module and panel for water pumping and other applications

(12) Solar crop drier and system

(13) Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller

(14) Water pumping wind mill, wind aero-generator and battery charger

(15) Bio-gas plant and bio-gas engine

(16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy

(17) Equipment for utilising ocean waves energy

(18) Solar lantern

(19) Ocean thermal energy conversion system

(20) Solar photovoltaic cell

(21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 20 above.

LIST 6

(See S. No. 85 of the Table)

(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) Epoxy resin, falling under tariff item 39073010

(6) Adhesive resin, falling under tariff item 3907 99 90 and Poly (lactic acid) falling under tariff item 3907 70 00

(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

(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

⁸⁹[(17) Polyester based infusion resin and hand layup resin (both falling under tariff item 3907 91 90

(18) Gel coat and hardener (both falling under tariff item 3208 10 90) used with such polyester based resins specified against item No. 17.]

[F.No.334/3/2006-TRU]

(Ajay)

Under Secretary to Government of India

******************

Notes:-

(As amended by Notifications) No. 25/2006-CE, dated 20-3-2006; No. 32/2006-CE, dated 25-5-2006; No. 46/2002-CE, dated 28-11-206; No. 47/2006-CE, dated 21-12-2006; No. 48/2006-CE, dated 30-12-2006; No. 6/2007-CE, dated 1-3-2007; No. 19/2007-CE, dated 7-3-2007; No. 24/2007-CE, dated 3-5-2007; No. 28/2007-CE, dated 15-6-2007; No. 31/2007-CE, dated 19-7-2007 and No. 35/2007-CE, dated 20-9-2007; No. 06/2008-CE, dated 1-3-2008; No. 25/2008-CE, dated 29-4-2008; No.40/2008-CE, dated 13-6-2008; No. 46/2008-CE, dated 14-8-2008; No. 58/2008-CE, dated 7-12-2008; No. 4/2009-CE, dated 24-2-2009; No. 16/2009-CE, dated 7-7-2009; No. 26/2009-CE, dated 4-12-2009; No. 12/2010-CE, dated 27-2-2010; No. 25/2010-CE, dated 7-5-2010; No. 31/2010-CE, dated 28-7-2010; No. 32/2010-CE, 28-9-2010 and No. 6/2011-CE, dated 1-3-2011.

In the proviso for the words and figures "1st day of May, 2007", the words and figures "1st day of May, 2009" has been substituted; vide Notification No. 06/2007 CE dated 1/3/2007. The proviso substituted vide notification no. 12/2010 CE dated 27/2/2010, before substitution it was read as, "Provided that nothing contained in this notification shall apply to goods specified against S.No.10 of the said Table on or after the 1st day of May, 2009."

Against S.No.3, for the entry in column (4), the entry "8%" has been substituted; vide Notification No. 06/2007 CE dated 1/3/2007

S.No. 7, in column (3), for item (2), has been amended vide Notification No. 06/2007 CE dated 1/3/2007)

S. N. 8B has been inserted vide Notification No. 06/2007 CE dated 1/3/2007, further, in column (3), in item (a), after the words "Ultra-filtration technology using poly acrylonite membranes", the words "or polysulphone membranes has been inserted; vide Notification No. 24/2007 dated 3/5/2007

S. N. 8C has been inserted vide Notification No. 06/2007 CE dated 1/3/2007

Against S.No.12, for the entry in column (4), the entry "8%" has been substituted; vide Notification No. 06/2007 CE dated 1/3/2007)

Entry no. 17 has been amended as follows:

(For the words and figures "8471 70 or 8473 30", the words and figures "8471 70 or 8473 30 or 8523 51 00" has been substituted.vide Notification No. 28/2007 dated 15/6/2007)

(Against S.No.17, in column (3), for the entries (e) and (f), the entries "(e) DVD Drive/ DVD writers" and "(f) Flash memory" has been respectively be substituted; vide Notification No. 06/2007 CE dated 1/3/2007)

S.No. 21A has been inserted vide Notification No. 31/2007 dated 19/7/2007

S.No. 21B has been inserted vide Notification No. 31/2007 dated 19/7/2007

10.

Against S.No.23, for the entry in column (4), the entry "8%" shall be substituted; vide Notification No. 06/2007 CE dated 1/3/2007

11.

S.No. 44A has been inserted, vide Notification No, 24/2007 dated 3/5/2007

12.

S.No. 54A has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007

13.

S.No. 54B has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007, further amended vide notification no. 19/2007 CE

14.

S.No. 54C has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007

15.

S.No. 54D has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007

16.

S.No. 54E has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007

17.

S.No. 54F has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007

18.

S.No.75 has been amended vide Notification No. 06/2007 CE dated 1/3/2007)

19.

S.No. 75A has been inserted, vide Notification No, 24/2007 dated 3/5/2007

20.

S.No. 75B has been inserted, vide Notification No. 35/2007 CE dated 20/9/2007

21.

S.No. 88 and the entries relating thereto has been omitted; vide Notification No. 06/2007 CE dated 1/3/2007

22.

Condition No. 21 has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007

23.

Condition No. 22 has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007

24.

Condition 23 has been inserted, vide Notification No, 24/2007 dated 3/5/2007

25.

Condition 24 has been inserted, vide Notification No, 24/2007 dated 3/5/2007

26.

Condition 25 has been inserted, vide Notification No, 24/2007 dated 3/5/2007

27.

Column No. 4 of Entry no. 2 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

28.

S. No. 8D has been inserted vide notification no. 6/2008 CE dated 1/3/2008

29.

Column No. 4 of Entry no. 9 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

30.

Column No. 3 of Entry no. 14 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "Automatic shuttle or shuttleless looms"

31.

S. No. 17A has been inserted vide notification no. 6/2008 CE dated 1/3/2008

32.

S. No. 14 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as:

21.

8519 81 00 , 8519 89 40, 8519 89 90 or 8521 90 90

MP3 Player or MPEG 4Player

—

33.

S. No. 27 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as:

27.

8523

Any customized software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software

Explanation.- For the purposes of this entry, "packaged software or canned software" means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf

Nil

—

34.

S. No. 28A has been inserted vide notification no. 6/2008 CE dated 1/3/2008

35.

S. No. 30 has been omitted vide notification no. 6/2008 CE dated 1/3/2008, before omission this entry was read as:

30.

8528

All goods

16%

—

36.

S. No. 33A has been inserted vide notification no. 6/2008 CE dated 1/3/2008

37.

S. No. 33B has been inserted vide notification no. 6/2008 CE dated 1/3/2008

38.

Column No. 4 of Entry no. 34 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

39.

S. No. 35A has been inserted vide notification no. 6/2008 CE dated 1/3/2008. This entry substituted vide vide notification no. 12/2010 CE dated 27/2/2010, before, it was read as,

^[39]35A.

Battery powered car

Explanation.- For the purposes of this entry, "battery powered car" means a car which runs solely on electrical energy derived from one or more electrical batteries fitted to such car.

Nil

40.

S. No. 35B has been inserted vide notification no. 6/2008 CE dated 1/3/2008. This entry has been omitted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as,

^[40]35B.

Any Chapter

The following goods for manufacture of goods specified at S. No. 35A, namely :-

(i) Battery Pack (EV Tubular Lead Acid Batteries or EV Sodium Nickel Chloride Batteries)

(ii) AC or DC Motor Controller (Less than 100V)

(iii) DC Motor (Less than 100V)

(iv) Battery Charger

(v) Chassis

(vi) 3-Phase AC Induction Motor (Less than 100V)

Nil

41.

Column No. 4 of Entry no. 36 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

42.

Column No. 4 of Entry no. 37 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16% + Rs. 10,000/- per chasis"

43.

Column No. 4 of Entry no. 36 (items (ii) and (iv) has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

44.

Column No. 4 of Entry no. 42 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

45.

S. No. 42A has been inserted vide notification no. 6/2008 CE dated 1/3/2008

46.

Column No. 4 of Entry no. 43 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

47.

Column No. 4 of Entry no. 44 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

48.

Column No. 4 of Entry no. 45 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16% + Rs. 10,000 "

49.

Column No. 4 of Entry no. 46 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

50.

Column No. 4 of Entry no. 47 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

51.

Column No. 4 of Entry no. 48 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16% + Rs. 10,000/- per chassis"

52.

Column No. 4 of Entry no. 51 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16% + Rs. 10,000/- per chassis"

53.

Column No. 4 of Entry no. 52 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%"

54.

S. No. 52AB has been inserted vide notification no. 6/2008 CE dated 1/3/2008

55.

Item no. 21 to the list 4 has been inserted vide notification no. 6/2008 CE dated 1/3/2008

56.

Against S. No. 8C the entry in column (3), substituted vide notification no. 25/2008 CE dated 29-4-2008, prior to substitution it was read as: "Water filters functioning without electricity and pressurized tap water"

57.

Entry no. 14A inserted vide notification no. 25/2008 CE dated 29-4-2008

58.

Entry No. 35 substituted vide notification no. 25/2008 CE dated 29-4-2008, prior to substitution it was read as:

35.

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 this 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 pla tform trucks, work trucks or tow tractors which are run solely on ele ctrical 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 energy derived from one or more electrical batteries fitted to such road vehicles.

—

This entry was further substituted vide vide notification no. 12/2010 CE dated 27/2/2010, before it was read as,

^[58]35.

Electrically operated vehicles, including two and three wheeled electric motor vehicles

Explanation.-For the purposes of this exemption, "electrically operated vehicles" means vehicles which are run solely on electrical energy, derived from an external source or from one or more electrical batteries fitted to such vehicles

Nil

-";

59.

In the Annexure, in list 4, in item 21, for the words and figures, namely "power rating 50 KW and above", words and figures, "power rating 5 KW and above" substituted vide notification no. 25/2008 CE dated 29-4-2008

60.

Has been inserted vide Notification No. 40/2008 dated 13/6/2008

61.

Has been inserted vide Notification No. 46/2008 dated 14/8/2008

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

91A.

Any chapter

Goods required for setting up of an ultra mega power project based on super critical coal-thermal technology, with installed capacity of 3960MW or above, from which power procurement has been tied up through tariff based competitive bidding.

Nil

62.

Has been inserted vide Notification No. 46/2008 dated 14/8/2008

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as

“If-

(a) such goods are exempted from the duties of Customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India;

(b) 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 Government of India initiative, indicating the quantity, description, and specifications thereof; and

(c) the Chief executive officer of the project 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) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.”

Further substituted vide notification no. 35/2011 CE dated 21-7-2011, before it was read as,

“If,-

(a) 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; and

(b) the Chief Executive Officer of the project 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) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.”

63.

For the entry "24%", the entry "20%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "20%" the entry "22%" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010

64.

For the entry "24% + Rs.15,000 per unit", the entry "20% + Rs.15,000 per unit" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "20% + Rs.15,000 per unit" the entry "22% + Rs.15,000 per unit" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010

65.

For the entry "14%", the entry "10%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry 10%, wherever it occurs, the entry "8%" has been substituted vide notification no. 4/2009 CE dated 24-2-2009. Further for the entry "8%" the entry "10%" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010

66.

For the entry "14% + Rs.10,000 per chassis", the entry "10% + Rs.10,000 per chassis" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008, further for the entry "10% + Rs.10,000 per chassis", wherever it occurs, the entry "8% + Rs.10,000 per chassis" has been substituted vide notification no. 4/2009 CE dated 24-2-2009. Further for the entry "8% + Rs.10,000 per chassis, the entry "10% + Rs.10,000 per chassis" has been substituted vide notification no. 12/2010 CE dated 27/2/2010

67.

For the entry "12%", the entry "8%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "8%" the entry "10%" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010

68.

For the entry "12% + Rs.10,000 per chassis", the entry "8% + Rs.10,000 per chassis" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "8% + Rs.10,000 per chassis" the entry "8% + Rs.10,000 per chassis" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010

69.

For the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008.

Further in column (4) for the entry “4%, wherever it occurs, the entry “5% substituted vide notification no. 6/2011 CE dated 1-3-2011

70.

For the entry '4%", the entry "8%" has been substituted vide Notification No. 16/2009 CE dated 7/7/2009. Earlier for the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008 Further for the entry "8%" the entry "10%" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010

71.

Substituted vide Notification No. 16/2009 CE dated 7/7/2009, earlier it was read as, "-"

72.

Substituted vide Notification No. 16/2009 CE dated 7/7/2009, earlier it was read as, "(ii) Motor vehicles of engine capacity exceeding 1500 cc but not exceeding 1999 cc;"

73.

Substituted vide Notification No. 16/2009 CE dated 7/7/2009, earlier it was read as,

"The following goods, namely:-
(i) Three wheeled motor vehicles
(ii) Motor vehicles, other than petrol driven
(iii) Dumpers designed,-
(a) for use off the highway;
(b) with net weight (excluding payload) exceeding 8 tonnes; and
(c) for maximum pay-load capacity not less than 10 tonnes"

74.

Inserted vide Notification No. 16/2009 CE dated 7/7/2009

75.

Inserted vide Notification No. 16/2009 CE dated 7/7/2009

76.

Inserted vide Notification No. 16/2009 CE dated 7/7/2009

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

27.	Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty paid on inputs has been taken under the provisions of the CENVAT Credit Rules, 2004.

77.

Substituted vide Notification No. 26/2009 dated 4/12/2009, before it was read as, "20 cm"

78.

Substituted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, "Goods specified in List 4 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce."

79.

Substituted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as,

^[5]8C.

8421 21 20

^[56]Water filters functioning without electricity and pressurised tap water, and replaceable kits thereof.

Nil

80.

Substituted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as,

^[7]17.

8471 70 or 8473 30 or 8523 51 00

The following goods, namely:-

(a) Microprocessor for computer, other than motherboards;

(b) Floppy disc drive;

(c) Hard disc drive;

(d) CD-ROM drive

(e) DVD Drive/ DVD writers]

(f) Flash memory

(g) Combo drive

Nil

—

81.

Substituted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, "Parts, components and accessories of mobile handsets including cellular phones"

Further, Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

“[(a) Parts, components and accessories;

(b) Parts, components of battery chargers and hands-free headphones; of mobile handsets including cellular phones]”

82.

Inserted vide notification no. 12/2010 CE dated 27/2/2010

83.

Substituted vide notification no. 12/2010 CE dated 27/2/2010, "All goods (other than sunglasses for correcting vision and goggles)"

84.

Omitted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as,

"60.	90 or any other Chapter	Parts and accessories of medical equipment and other goods specified in List 1 annexed to notification No. 10 /2006-Central Excise, dated the 1st March, 2006	Nil	—
61.	90 or any other Chapter	The following goods, namely:- (a) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002)	Nil	—
		(b) Accessories of the medical equipment at (A) above	Nil	—
		(c) Parts required for the manufacture of the medical equipment at (A) above	Nil	3
		(d) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system	Nil	—
		(e) Accessories of (d) above	Nil	—
		(f) Parts required for the manufacture of (d) above	Nil	3"

85.

Omitted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as,

"62.	90 or any other Chapter	The following goods, namely:- (A) Medical equipment and other goods, specified in List 38 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002);	Nil	—
"62.	90 or any other Chapter	(B) Parts required for the manufacture of the medical equipment at (a) above;	Nil	3
63.	90 or any other Chapter	The following goods, namely:- (a) Medical equipment and other goods, specified in List 39 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002)	Nil	—
		(b) Accessories of the medical equipment at (a) above	Nil	—
		(c) Parts required for the manufacture of the medical equipment at (a) above	Nil	3
64.	90 or any other Chapter	Goods required for Tubal Occlusion specified in List 40 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002)	Nil	—"

86.

For the entry "Nil" the entry "4%" substituted vide notification no. 12/2010 CE dated 27/2/2010

Further, in column (4) for the entry “4%, wherever it occurs, the entry “5% substituted vide notification no. 6/2011 CE dated 1-3-2011

87.

Inserted vide notification no. 12/2010 CE dated 27/2/2010

88.

Inserted vide notification no. 12/2010 CE dated 27/2/2010

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

91B.

Any Chapter

Goods supplied to mega power
projects from which the supply of
power has been tied up through
tariff based competitive bidding
or a mega power project awarded
to a developer on the basis of such
bidding.

Nil

89.

Inserted vide notification no. 12/2010 CE dated 27/2/2010

90.

for S. No. 17 and the entries relating thereto, the following shall be substituted, vide Notification No. 25/2010-Central Excise, dated 07.05.2010, before this it was read as"

⁸⁰[17.

8471 70 or 8473
30 or 8523 51 00

The following goods, namely:-

(a) Microprocessor for computer, other than motherboards;

(b) Floppy disc drive;

(d) CD-ROM drive;

(e) DVD Drive /DVD Writers;

(f) Flash memory;

(g) Combo drive,-

(i) meant for fitment inside the CPU housing/laptop body only;

Nil

(ii) meant for external use with a computer or laptop as a plug-in device

91.

Substituted vide notification no. 32/2010 CE. Dated 28-9-2010 before it was read as, “8471 70 or 8473 30 or 8523 51 00”.

92.

Inserted vide notification no. 12/2010 CE dated 27/2/2010.

Further, substituted vide notification no. 25/2010 CE dated 7-5-2010, before it was read as,

"28.

If,-

(a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under section 3 of the said Customs Tariff Act when imported into India;

(b) an officer not below the rank of a Joint Secretary to the Government of India, in the Ministry of Power certifies that the goods are required for a project of the nature specified in column (3) against S. No. 91B of the table;

(c) the manufacturer of such goods 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 failure to observe sub-clause (i) above, the manufacturer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.";

Further, substituted vide notification no. 31/2010 CE dated 28-7-2010, before it was read as,

"28.

If,-

(i) the said goods will be used only in the said project and not for any other use; and

(ii) in the event of failure to observe sub-clause (i) above, the manufacturer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.";

Further, Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

[28

(a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India;

(b) 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 mega power project under Government of India initiative, indicating the quantity, description, and specification thereof; and

(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) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.

Further substituted vide notification no. 35/2011 CE dated 21-7-2011, before it was read as,

If,-

(a) 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 mega power project under Government of India initiative, indicating the quantity, description, and specification thereof; and

(b) the Chief executive officer of the project 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) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.

93.

in column (4) for the entry “4%, wherever it occurs, the entry “5% substituted vide notification no. 6/2011 CE dated 1-3-2011

94.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

95.

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as “pipes”

96.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

(i) Water filters functioning without electricity and pressurised tap water, and replaceable kits thereof;

Nil

97.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

98.

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as “Nil”

99.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

15.

8452

Sewing machines, other than those with in-built motors

Nil

—

100.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

101.

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

⁹⁰[⁸⁰[17.

⁹¹[8471 70 or 8473 30 or 8523]

The following goods, namely:-

(a) Microprocessor for computer, other than motherboards;

(b) Floppy disc drive;

(d) CD-ROM drive;

(e) DVD Drive /DVD Writers;

(f) Flash memory;

(g) Combo drive,-

(i) meant for fitment inside the CPU housing/laptop body only;

Nil

(ii) meant for use other than at (i) above

⁹³[5%]

-]]

102.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

^[31]17A.

8479

Composting Machines

Nil

103.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

22.

8523

The following goods, namely:-

(a) Recorded audio compact discs (CDs);

(b) Recorded video compact discs (VCDs);

(c) Recorded digital video discs (DVDs)

Nil

^[8]22A.

8523 52

Recorded smart cards

Nil

⁷¹[27]

^[9]22B.

8523 59 10

Recorded proximity cards and tags

Nil

⁷¹[27]

104.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

24.

8523

Recorded audio cassettes

Nil

—

105.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

25.

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

Nil

106.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

28.	8517 or 8525 60	Cellular Phones and Radio trunking terminals	Nil	—
^[34]28A.	8517	Wireless data modem cards with PCMCIA or USB or PCI express ports	Nil	-

107.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

33.

8601 to 8606

All goods (except Railway track machines falling under tariff item 86040000)

Nil

108.

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

^[38]34.	87	The following goods:- (i) Motor vehicles falling under headings 8702 and 8703 for transport of upto 13 persons, including the driver (other than three wheeled motor vehicles for transport of upto 7 persons), which after clearance has been registered for use solely as ambulance;	⁶⁵[10%]	8
		(ii) Motor vehicles falling under heading 8703 for transport of up to 7 persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi

109.

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, “S. No. 35”

110.

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

“Explanation.- For the purposes of this entry, "hybrid motor vehicles" means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle drive trains.”

111.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

112.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

55.

900140, 90015000, or 90019090

Spectacle lenses and intraocular lenses

Nil

—

113.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

57.

9004 90

⁸³[Spectacles]

Nil

—

114.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

69.

9027

Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances

Explanation.-For the purposes of this exemption,-

(a) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);

(b) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits.

Nil

—

115.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

71.	9404	Coir products	Nil	—
⁸⁷[71A.	9404	Products wholly made of quilted textile materials	Nil	-

116.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

117.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

74.

Sports goods

Explanation.- "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise.

Nil

—

118.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

76.

9608

Following goods, namely:-

(i) Pens of value not exceeding Rs. 200 per piece

(ii) Ball point pens of value not exceeding Rs. 200 per piece

(iii) Refills (for ball point pens) of value not exceeding Rs. 200 per piece

Nil

—

119.

Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as,

79.

9608

Pencils

Nil

—

120.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

121.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

122.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

123.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

124.

Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, “compressor, condensing units”

125.

Inserted vide notification no. 6/2011 CE dated 1-3-2011

126.

Substituted vide notification no. 26/2011 CE dated 24-3-2011, before it was read as,

12D

844399

Parts of inkjet and laser-jet printers

127.

Substituted vide notification no. 26/2011 CE dated 24-3-2011, before it was read as,

“Explanation- For the purposes of this exemption, “Mega Power Project” means:-

(a) an inter-State thermal power plant of a capacity of 1000 MW or more; or

(b) an inter-State hydel power plant of a capacity of 500 MW or more.”

128.

Inserted vide notification no. 38/2011 CE dated 29-7-2011

129.

Inserted vide Notification No. 01/2012-CE, dated 03/01/2012.

024/2006 - Dated: 6-3-2006 - Customs -Tariff - Exemption to certain IT & telecom goods withdrawn (ThisNotification amends the Notification No. 20/2006 dt. 1.3.2006)
020/2006 - Dated: 1-3-2006 - Customs -Tariff - Seeks to exempt certain specified goods from special CVD leviable on imported goods
021/2002 Part-I - Dated: 1-3-2002 - Customs -Tariff - Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99