Superseded Vide Notification No. 12/2012-CE, dated 17/03/2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96
Effective Rate of Duty on goods of Chapter 26 to Chapter 48
Notification No. 04/2006-CE
Dated 01/03/2006
G.S.R. 94(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 excisable goods of the description specified in column (3) of the Table below read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading 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 the Condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid.
Explanation.-For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified.
Table
|
S.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]1.
|
2523 29
|
All goods, manufactured in a mini cement plant and cleared in packaged form-
(i) of retail sale price not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs.3800;
|
49[10%]
|
1
|
|
|
|
(ii) of retail sale price exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price exceeding Rs.3800;
|
50[10%+ Rs. 30 per tonne]
|
1
|
|
[2]1A.
|
2523 29
|
All goods, whether or not manufactured in a mini cement plant, not covered in S. No. 1 and cleared in packaged form, -
|
|
|
|
|
|
(1) of retail sale price not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs. 3800;
|
51[10%+ Rs. 80 per tonne]
|
-
|
|
|
|
(2) of retail sale price exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price exceeding Rs. 3800
|
52[10%+ Rs. 160 per tonne]
|
-
|
|
78[1B]
|
|
|
|
|
|
[4]1C.
|
252329
|
All goods, whether or not manufactured in a mini cement plant, 79[**], other than those cleared in packaged form;
|
54[10%]
|
--
|
|
|
|
Explanation.- For the purposes of 80[S.Nos. 1, 1A and 1C],-
1. "mini cement plant" means-
(i) a factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes; or
(ii) a factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes;
2. "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, 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 so printed is the sole consideration for the sale:
Provided that if the goods are cleared in wholesale packages containing a number of standard packages with retail sale price declared on them, then, such declared retail sale price shall be taken into consideration for determining the rate of duty under respective S. Nos. referred to above:
Provided further that if the declared sale price on wholesale package and on the standard packages is different in terms of per tonne equivalent sale price, then, the per tonne equivalent sale price of the wholesale package or per tonne equivalent retail sale price of the standard packages, whichever is higher, shall be taken into consideration for determining the rate of duty:
Provided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form;
3. Where on the package, more than one retail sale price is declared, the maximum of such retail sale prices shall be deemed to be the retail sale price;
4. (i) "per tonne equivalent retail sale price" shall be calculated in the following manner, namely:-
If the package contains X kg of cement and the declared retail sale price is Rs. Y, then the per tonne equivalent retail sale price = Y*1000 / X
|
|
|
|
|
|
Example: If the package contains 25 kg and retail sale price is Rs. 180, the per tonne equivalent retail sale price = Rs. 180*1000 / 25 = Rs. 7200
(ii) "per tonne equivalent sale price" shall be calculated in a manner similar to that mentioned in (i) above.
Example: If the wholesale package contains 500 kg of cement and the declared price is Rs. 3200, the per tonne equivalent sale price = Rs. (3200*1000)/500 = Rs. 6400
|
|
|
|
57[1D
|
2523 10 00
|
All goods
|
57A[10%+ Rs. 200 per tonne]
|
-]
|
|
2.
|
25151220, 25151290 or 68022110
|
Marble slabs and tiles
|
Rs. 30 per square metre
|
—
|
|
3.
|
25030010
|
All goods for manufacture of fertilizers
|
Nil
|
2
|
|
4.
|
2601 to 2617
|
Ores
|
Nil
|
—
|
|
81[**]
|
|
|
|
|
|
6.
|
2619
|
Slag arising in the manufacture of iron and steel
|
Nil
|
—
|
|
59[7
|
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
|
63[2 and 3]
|
|
7A
|
27
|
Naphtha or Natural Gasoline Liquid for use in the manufacture of ammonia:
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
|
Nil
|
2 and 3]
|
|
8.
|
27
|
Naphtha used in a fertiliser plant during shut-down and start-up periods
|
Nil
|
2 and 3
|
|
9.
|
27
|
Naphtha and Natural Gasoline Liquid intended for use-
(i) within the Heavy Water Plant at Vadodara or Tuticorin or Hazira or Thal for the manufacture of Synthesis gas or ammonia or steam, which are to be utilised in the manufacture of Heavy Water in such plants;
(ii) by M/s Gujarat State Fertilizers and Chemicals Ltd., Vadodara or M/s Southern Petro Chemicals Industrial Corporation, Tuticorin, or M/s Krishak Bharati Co-operatives Ltd. (KRIBHCO), Hazira or M/s Rashtriya Chemicals and Fertilizers Ltd. (RCF), Thal for the manufacture of synthesis gas or ammonia or steam and if the synthesis gas or ammonia or steam so manufactured is supplied respectively to the Heavy Water Plants at Vadodara or Tuticorin or Hazira or Thal for the manufacture of Heavy Water in such Plants.
|
Nil
|
2 and 3
|
|
10.
|
27
|
Furnace oil intended for use as feedstock in the manufacture of fertilisers
|
Nil
|
2 and 3
|
|
11.
|
27
|
Bio-gas
|
Nil
|
—
|
|
12.
|
27
|
Lean gas obtained from natural gas.
|
Nil
|
—
|
|
13.
|
27
|
Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading 2713 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers
|
Nil
|
2 and 3
|
|
14.
|
27 or 28
|
Synthesis gas, if used in the manufacture of Heavy Water
|
Nil
|
—
|
|
15.
|
2710
|
Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery
Explanation.-For the purposes of the exemption,-
(a) the quantity of kerosene consumed in the 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, 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.
|
Nil
|
4
|
|
16.
|
2710
|
Avgas
|
64[5%]
|
—
|
|
[5]17.
|
115[2710 12]
|
Motor spirit commonly known as petrol,-
|
|
|
|
|
|
(i) intended for sale without a brand name;
|
65[Rs. 6.35 per litre]
|
-
|
|
|
|
(ii) other than those specified at (i) above.
|
66[Rs. 7.50 per litre]
|
-
|
|
18.
|
omitted
|
|
|
|
|
[6]19.
|
2710 19 30
|
High Speed Diesel (HSD),-
|
|
|
|
|
|
(i) intended for sale without a brand name;
|
114[Nil]
|
-
|
|
|
|
(ii) other than those specified at (i) above.
|
Rs. 3.75 per litre
|
-
|
|
20.
|
2710
|
Kerosene for ultimate sale through Public Distribution System
|
Nil
|
—
|
|
[27]21.
|
27101940
|
Light Diesel Oil
|
14% plus Rs.2.50 per litre
|
—
|
|
22.
|
27101920
|
Aviation turbine fuel
|
8%
|
—
|
|
[28]23.
|
2710
|
Food grade hexane
|
14%
|
—
|
|
24.
|
2710
|
5% ethanol blended petrol that is a blend ,-
(a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and ,of 5% ethanol on which the appropriate duties of excise have been paid; and
(b) conforming to Bureau of Indian Standards specification 2796.
Explanation.-For the purposes of this exemption "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 (1 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.
|
Nil
|
—
|
|
58[24A.
|
2710
|
10% ethanol blended petrol that is a blend ,-
(a) consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 10% ethanol on which the appropriate duties of excise have been paid; and
(b) conforming to Bureau of Indian Standards specification 2796.
Explanation.-For the purposes of this exemption "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 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.
|
Nil
|
-]
|
|
61[24B
|
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.
Explanation.- For the purposes of this exemption "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 notification for the time being in force.
|
Nil
|
-]
|
|
25.
|
27111100
|
Liquefied natural gas
|
Nil
|
—
|
|
26.
|
27111200, 27111300, 27111900
|
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers at subsidized prices under the Public Distribution System (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002 as notified by the Ministry of Petroleum and Natural Gas, vide notification No.P-20029/18/2001-PP, dated 28th January, 2003
|
Nil
|
—
|
|
27.
|
27111200, 27111300, 27111900
|
Liquefied Petroleum Gases (LPG)
|
8%
|
—
|
|
28.
|
2711
|
Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received.
Explanation.-For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, from which such Liquified Petroleum Gases were received.
|
Nil
|
—
|
|
29.
|
2711
|
Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received.
Explanation.-For the purposes of the exemption the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases.
|
Nil
|
—
|
|
30.
|
27112100
|
Natural Gas (other than Compressed Natural Gas)
|
Nil
|
—
|
|
31.
|
28
|
Steam
|
Nil
|
—
|
|
32.
|
28
|
Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers
|
Nil
|
2
|
|
33.
|
28
|
Sulphuric acid used in a fertiliser plant for demineralisation of water
|
Nil
|
—
|
|
34.
|
28
|
Ammonia used in a fertiliser plant in refrigeration and purification process
|
Nil
|
—
|
|
35.
|
28
|
Ammonium chloride and manganese sulphate intended for use-
(a) as fertilisers; or
(b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product
Explanation.-For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.
|
Nil
|
—
|
|
[29]36.
|
|
Gold potassium cyanide manufactured from gold and used in the electronics industry.
|
55[10% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods]
|
—
|
|
82[**]
|
|
|
|
|
|
38.
|
28
|
Gold potassium cyanide solution used within the factory of production for manufacture of zari
|
Nil
|
—
|
|
39.
|
28
|
Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery
|
Nil
|
—
|
|
40.
|
28
|
All goods used within the factory of production for the manufacture of goods falling under Chapter 71
|
Nil
|
—
|
|
41.
|
28
|
Thorium oxalate
|
Nil
|
—
|
|
[7]42.
|
Omitted
|
|
|
|
|
43.
|
28 or 29
|
The bulk drugs specified in List 1
Explanation.-For the purposes of this notification, the expression "bulk drugs", means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation.
|
Nil
|
—
|
|
44.
|
28 or 29
|
The goods specified in List 2, used for the manufacture of bulk drugs specified in List 1
|
Nil
|
2
|
|
83[**]
|
|
|
|
|
|
[30]46.
|
28 or 38
|
The following goods-
(a) Supported catalysts of any of the following metals, namely:
(i) Gold
(ii) Silver
(iii) Platinum
(iv) Palladium
(v) Rhodium
(vi) Iridium
(vii) Osmium
(viii) Ruthenium;
(b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles; or both, namely:
(i) Gold
(ii) Silver
(iii) Platinum
(iv) Palladium
(v) Rhodium
(vi) Iridium
(vii) Osmium
(viii) Ruthenium.
|
56[10% of the value of material , if any, added and the amount charged for such manufacture]
|
—
|
|
47.
|
28, 29, 30 or 38
|
The following goods, namely:
(A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 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) Bulk drugs used in the manufacture of the drugs or medicines at (A) above
|
Nil
|
2
|
|
48.
|
28, 29 or 30
|
All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from excise duty
|
Nil
|
—
|
|
84[**]
|
|
|
|
|
|
50.
|
280511
|
Nuclear grade sodium
|
Nil
|
5
|
|
46[50A.
|
28
|
The following goods-
(i) Enriched KBF4 (enriched Potassium Fluroborate);
(ii) Enriched Elemental Boron
|
Nil
|
5A]
|
|
51.
|
28080010, 28091000, 28092010 or 28092020
|
All goods used in the manufacture of fertilisers
|
Nil
|
2
|
|
[8]51A.
|
2833 29
|
Agricultural grade zinc sulphate ordinarily used as micronutrient
|
Nil
|
—
|
|
52.
|
29
|
2-Cyanopyrazine
|
Nil
|
—
|
|
[9]52A.
|
2902 43 00
|
p-Xylene
|
48[5%]
|
-
|
|
[10]52B.
|
2905 31 00
|
Mono ethylene glycol (MEG)
|
47[10%]
|
-
|
|
[11]52C.
|
2917 36 00
|
Pure terephthalic acid (PTA)
|
62[10%]
|
-
|
|
[12]52D.
|
2917 37 00
|
Dimethyl terephthalate (DMT)
|
62[10%]
|
-
|
|
[13]52E.
|
2926 10 00
|
Acrylonitrile
|
62[10%]
|
-
|
|
[14]52F.
|
2902 20 00
|
Benzene for use in the manufacture of caprolactam
|
47[10%]
|
2
|
|
[15]52G.
|
2933 71 00
|
Caprolactam
|
47[10%]
|
-
|
|
53.
|
29 or 31
|
Gibberellic acid
|
Nil
|
—
|
|
[16]53A.
|
29 or 38
|
Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels.
|
Nil
|
-
|
|
54.
|
28, 29 or 30
|
The bulk drugs or formulations specified in List 3
|
Nil
|
—
|
|
[31]54A.
|
29
|
Menthol
|
Nil
|
-
|
|
[32]54B.
|
30
|
Menthol crystals
|
Nil
|
-
|
|
55.
|
30
|
Diagnostic kits for detection of all types of hepatitis
|
Nil
|
—
|
|
56.
|
30
|
All types of contraceptives
|
Nil
|
—
|
|
57.
|
30
|
Desferrioxamine injection or Deferiprone
|
Nil
|
—
|
|
85[**]
|
|
|
|
|
|
59.
|
30
|
Formulations manufactured from the bulk drugs specified in List 1.
Explanation.-For the purposes of this notification, the expression "formulation" means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceuticals aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophyla ctic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not apply.
|
Nil
|
—
|
|
60.
|
30
|
Cyclosporin
|
Nil
|
—
|
|
[17]61.
|
30 or any Chapter
|
Nicotine polacrilex gum
|
48[5%]
|
—
|
|
62.
|
30 or any Chapter
|
Drugs and materials
|
Nil
|
6
|
|
[18]62A.
|
3001
|
All goods
|
48[5%]
|
__
|
|
112[62AA
|
116[3002]
|
Vaccines specified under the National Immunisation Program
|
Nil
|
-]
|
|
[19]62B.
|
3003
|
All goods, other than menthol crystals
|
48[5%]
|
-
|
|
[20]62C.
|
3004
|
All goods
|
48[5%]
|
-
|
|
[33]62D.
|
3005
|
All goods
|
48[5%]
|
-
|
|
[33]62E.
|
3006 (except 3006 60 and 3006 92 00)
|
All goods
|
48[5%]
|
-
|
|
86[63.
|
31
|
All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
|
Nil
|
-]
|
|
64.
|
32
|
Wattle extract, Quebracho extract, Chestnut extract
|
Nil
|
—
|
|
87[64A.
|
3202 90 30
|
Enzymatic preparations for pretanning
|
Nil
|
-]
|
|
65.
|
32
|
Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments.
|
Nil
|
—
|
|
69[65A
|
32
|
Security ink manufactured by Bank Note
Press, Dewas (Madhya Pradesh) and
supplied to -
(i) Bank Note Press, Dewas
(ii) Currency Note Press, Nasik
(iii) India Security Press Nasik and
(iv) Security printing press, Hyderabad
(v) Bhartiya Reserve Bank Note Mudran
Limited, Mysore
(vi) Bhartiya Reserve Bank Note Mudran
Limited, Salbony.
|
Nil
|
-]
|
|
66.
|
33
|
Henna powder, not mixed with any other ingredient
|
48[5%]
|
—
|
|
70[66A
|
3301 24,
3301 25,
3301 90
51, 3301
90 59,
3301 90 60
|
(i) Fractionated/ De-terpenated Mentha oil (DTMO),
(ii) De-mentholised Oil (DMO),
(iii) Spearmint oil,
(iv) Mentha Piperita oil
(v) Any intermediate or by-products arising in the manufacture of Menthol , other than (i) to (iv) above.
|
Nil
|
-]
|
|
67.
|
3204 or 3809
|
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles.
|
Nil
|
—
|
|
88[**]
|
|
|
|
|
|
[35]68A.
|
3215 90 90
|
Ink for writing instruments including for markers and highlighters
|
62[10%]
|
-'
|
|
89[**]
|
|
|
|
|
|
90[**]
|
|
|
|
|
|
70.
|
35040091
|
Isolated soya protein
|
48[5%]
|
—
|
|
71.
|
3605
|
Matches (other than Bengal lights)
|
47[10%]
|
—
|
|
72.
|
36050010 or 36050090
|
Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely: -
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging."
|
Nil
|
—
|
|
73.
|
35079040
|
Pectin esterase pure used in food processing sector
|
Nil
|
—
|
|
91[73A.
|
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
|
-]
|
|
74.
|
38
|
Concrete mix manufactured at the site of construction for use in construction work at such site
|
Nil
|
—
|
|
113[74A
|
3818
|
Silicon Wafers
|
Nil
|
-]
|
|
[21]75.
|
Omitted
|
|
|
|
|
92[**]
|
|
|
|
|
|
93[**]
|
|
|
|
|
|
78.
|
3901 to 3914
|
Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapter 39, 54, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96
Explanation.-For the removal of doubts, it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in 94[**] a hundred per cent export-oriented undertaking and brought to any other place in India.
|
Nil
|
—
|
|
95[**]
|
|
|
|
|
|
80.
|
3904
|
Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty
|
Nil
|
—
|
|
[22]80A.
|
3907
|
Polyester chips
|
62[10%]
|
-
|
|
[23]80B.
|
3908
|
Nylon Chips
|
47[10%]
|
-
|
|
[36]80C.
|
3923 90 20
|
Aseptic bags
|
48[5%]
|
-
|
|
96[**]
|
|
|
|
|
|
71[82.
|
4007 00 10
|
Latex rubber thread
|
77[5%]
|
—]
|
|
[37]82A.
|
4008 21
|
Heat resistant rubber tension tape
|
62[10%]
|
-
|
|
83.
|
4011 or 4012 or 4013
|
Tyres, flaps and tubes used in the manufacture of-
(a) power tillers of heading 8432 of the First Schedule;
(b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons
|
Nil
|
2
|
|
84.
|
4011 50, 4011 69 00, 4011 99 00, 4013 20 00 or 4013 90 50
|
Pneumatic tyres and inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
|
Nil
|
—
|
|
85.
|
4016
|
Rice rubber rolls for paddy de-husking machine
|
Nil
|
—
|
|
72[85A
|
4016 95 90
|
Toy balloons made of natural rubber latex
|
Nil
|
-]
|
|
[38]86.
|
4301 or 4302
|
Raw, tanned or dressed fur skins
|
62[10%]
|
—
|
|
97[**]
|
|
|
|
|
|
[39]86B.
|
4408
|
All goods
|
62[10%]
|
-
|
|
[24]87.
|
4410 or 4411
|
All goods
|
62[10%]
|
—
|
|
98[**]
|
|
|
|
|
|
[25]87B
|
4412
|
All goods
|
62[10%]
|
-
|
|
[40]87C.
|
4418 20 10
|
Flush doors
|
62[10%]
|
-'
|
|
88.
|
45, 48, 68, 73, 84, 85 or 87
|
Parts of main battle tanks intended to be used in the manufacture of such tanks
|
Nil
|
2 and 9
|
|
75[88A
|
4707
|
Waste paper and paper scrap
|
77[5%]
|
-]
|
|
89.
|
48
|
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets.
|
Nil
|
—
|
|
99[**]
|
|
|
|
|
|
[42]91.
|
48
|
Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.
|
48[5%]
|
11
|
|
92.
|
48
|
Newsprint, in reels
|
Nil
|
—
|
|
[43]93.
|
4802, 4804, 4805, 4807, 4808 or 4810
|
All goods
|
48[5%]
|
—
|
|
94.
|
4802
|
(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony;
|
Nil
|
—
|
|
(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping
|
Nil
|
—
|
|
95.
|
4802
|
Mould vat made watermarked bank note paper, procured by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony
|
Nil
|
—
|
|
96.
|
4810
|
Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines
|
Nil
|
—
|
|
[44]96A.
|
117[4811 59 10]
|
Aseptic packaging paper
|
48[5%]
|
-
|
|
100[**]
|
|
|
|
|
|
101[**]
|
|
|
|
|
|
102[**]
|
|
|
|
|
|
96E
|
4819 10
|
Cartons, boxes and cases, of corrugated paper or paperboard 103[whether or not pasted with duplex sheets on the outer surface]
|
77[5%]
|
12]
|
|
106[**]
|
|
|
|
|
|
104[98.
|
4806 20 00 4806 40 10
|
All goods
|
5%
|
-]
|
|
105[99.
|
4818
|
Letter envelops, Inland letter cards and Post cards of Department of Posts, government of India
|
Nil
|
-]
|
ANNEXURE
|
Condition No.
|
Conditions
|
|
1.
|
(i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner, as the case may be, for his satisfaction in this regard.
(ii) The exemption shall be applicable up to a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty-
(a) at the rate of 107[10%+ Rs. 80 per tonne], in case of goods falling under S.No.1A;
(b) at the rate of 108[10%], in case of goods falling under S.No.1C; and
(c) at the rate of 109[10%+ Rs. 160 per tonne] in case of goods cleared in packaged form and the retail sale price of such goods exceeds Rs. 190 per 50 kg bag or per tonne equivalent retail sale price exceeds Rs.3800, shall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes.
(iii) The exemption under this notification shall not be applicable to,-
(a) cement manufactured from such clinker which is not manufactured within the same factory; and
(b) cement bearing a brand name or trade name (whether registered or not) of another person.
Explanation.-For the purposes of condition (iii), "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
|
|
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 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 Breeder Reactor (PFBR), at Kalpakkam, Tamil Nadu.
|
|
46[5A.
|
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, Tamil Nadu.]
|
|
6.
|
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 certificate from the Licensing Authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.
|
|
[26]7.
|
Omitted
|
|
110[**]
|
|
|
9.
|
If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under tariff item 8710 00 00 of the First Schedule.
|
|
111[**]
|
|
|
11.
|
(1) The exemption shall not be applicable if the factory in which the said goods are manufactured has a plant attached thereto for making bamboo or wood pulp.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 8/2003-Central Excise, dated the 1st March 2003.
|
|
75[74[12
|
The exemption shall be applicable to units manufacturing cartons, boxes or cases, as the case may be, starting from the stage of Kraft paper, corrugated paper, corrugated sheet, corrugated board or any one or more of these stages and not having the facility to manufacture Kraft paper in the same factory.]]
|
LIST 1
(See S. Nos.43, 44 and 59 of the Table)
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PAS
(6) Pyrazinamide
(7) Dapsone
(8) Clofazamine
(9) Tetracycline Hydrochloride
(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. 44 of the Table)
(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-l,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.54 of the Table)
(1) Insulin
(2) Lamivudine
(3) Ritonavir
(4) Saquinavir
(5) Zidovudine.
[45](6) Atazanavir'
[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. 26/2006-CE, dated 22-3-2006; No. 35/2006-CE, dated 20-7-2006; No. 37/2006-CE, dated 20-7-2006-No. 43/2006-Ce, dated 25-10-2006; No. 44/2006-CE, dated 15-11-2006; No. 48/2006-CE, dated 30-12-2006; No. 4/2007-CE, dated 1-3-2007; No. 23/2007-CE, dated 3-5-2007; No. 34/2007-CE, dated 2-8-2007; No. 36/2007-CE, dated 9-10-2007; No. 4/2008-CE, dated 1-3-2008; No. 27/2008-CE, dated 10-5-2008; No. 30/2008-CE, dated 4-6-2008; No. 45/2008-CE, dated 6-8-2008; No. 58/2008-CE, dated 7-12-2008; No. 64/2008-CE, dated 24-12-2008; No. 4/2009-CE, dated 24-2-2009; No. 7-7-2009; No. 23/2009-CE, dated 12-8-2009; No. 10/2010-CE, dated 27-2-2010; No. 20/2010-CE, dated 29-4-2010 and 4/2011-CE, dated 1-3-2011.
|
1.
|
Sr. No. 1 has been substituted vide notification no. 4/2007 CE dated 1/3/2007
|
|
2.
|
Sr. 1A has been inserted vide notification no. 4/2007 CE dated 1/3/2007, this entry was substituted vide notification no. 23/2007 dated 3/5/2007 and further substituted by notification no. 27/2008 dated 10-5-2008, before substitution it was read as:
|
1A
|
252329
|
All goods, whether or not manufactured in a mini cement plant, not covered in S.No.1 and cleared in packaged form-
(i) of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs.3800;
(ii) of retail sale price exceeding Rs.190 per 50 kg bag but not exceeding Rs. 250 per 50 kg bag or of per tonne equivalent retail sale price exceeding Rs.3800 but not exceeding Rs.5000;
|
Rs. 350 per tonne
12% of retail sale price
|
-
-
|
|
|
3.
|
Sr. 1B has been inserted vide notification no. 4/2007 CE dated 1/3/2007
|
|
4.
|
Sr. 1Chas been inserted vide notification no. 4/2007 CE dated 1/3/2007, further amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as Rs. 4000 per tonne
|
|
5.
|
Against S.No. 17, for the entry in column (4), the entry "6% plus Rs. 5.00 per litre" has been substituted; vide Notification No. 04/2007 CE dated 1/3/2007, further amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as
|
17.
|
271011
|
Motor spirit commonly known as petrol 8% plus
|
6% plus Rs. 5.00 per litre
|
—
|
Further, substituted by notification no. 30/2008 dated 4-6-2008, before it was read as substituted by notification no. 4/2008
|
17.
|
2710 11
|
Motor spirit commonly known as petrol,-
|
|
|
|
|
|
(i) intended for sale without a brand name;
|
Rs. 6.35 per litre
|
-
|
|
|
|
(ii) other than those specified at (i) above.
|
6% plus Rs. 5.00 per litre
|
-
|
Further, substituted vide notification no. 14/2009 CE dated 7/7/2009, earlier it was read as,
|
[5]17.
|
2710 11
|
Motor spirit commonly known as petrol,-
|
|
|
|
|
|
(i) intended for sale without a brand name;
|
Rs. 5.35 per litre
|
-
|
|
|
|
(ii) other than those specified at (i) above.
|
6% plus Rs. 5.00 per litre
|
-
|
|
|
6.
|
Against S.No. 19, for the entry in column (4), the entry "6% plus Rs. 1.25 per litre" has been substituted; vide Notification No. 04/2007 CE dated 1/3/2007, further amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as
|
19.
|
27101930
|
High Speed Diesel (HSD)
|
6% plus Rs. 1.25 per litre
|
—
|
Further, substituted by notification no. 30/2008 dated 4-6-2008, before it was read as substituted by notification no. 4/2008
|
19.
|
2710 19 30
|
High Speed Diesel (HSD),-
|
|
|
|
|
|
(i) intended for sale without a brand name;
|
Rs. 2.60 per litre
|
-
|
|
|
|
(ii) other than those specified at (i) above.
|
6% plus Rs. 1.25 per litre
|
-
|
Further, substituted vide notification no. 14/2009 CE dated 7/7/2009, earlier it was read as,
|
[6]19.
|
2710 19 30
|
High Speed Diesel (HSD),-
|
|
|
|
|
|
(i) intended for sale without a brand name;
|
Rs. 1.60 per litre
|
-
|
|
|
|
(ii) other than those specified at (i) above.
|
6% plus Rs. 1.25 per litre
|
-
|
|
|
7.
|
S.No. 42 and the entries relating thereto has been omitted; vide Notification No. 04/2007 CE dated 1/3/2007
|
|
8.
|
Sr. No. 51A Has been inserted vide notification no. 36/2007 CE dated 9/10/2007
|
|
9.
|
Entry No. 52A has been inserted with effect from 20-7-2006 vide notification no. 37/2006.
|
|
10.
|
Entry No. 52B has been inserted with effect from 20-7-2006 vide notification no. 37/2006.
|
|
11.
|
Entry No. 52C has been inserted with effect from 20-7-2006 vide notification no. 37/2006.
|
|
12.
|
Entry No. 52D has been inserted with effect from 20-7-2006 vide notification no. 37/2006.
|
|
13.
|
Entry No. 52E has been inserted with effect from 20-7-2006 vide notification no. 37/2006.
|
|
14.
|
Entry No. 52F has been inserted with effect from 20-7-2006 vide Notification No. 04/2007 CE dated 1/3/2007
|
|
15.
|
Entry No. 52G has been inserted with effect from 20-7-2006 vide Notification No. 04/2007 CE dated 1/3/2007
|
|
16.
|
S.No.53A and the entries relating thereto, has been inserted, vide Notification No. 04/2007 CE dated 1/3/2007
|
|
17.
|
Against S.No. 61, for the entry in column (4), the entry "8%" has been substituted; vide Notification No. 04/2007 CE dated 1/3/2007
|
|
18.
|
S.No. 62A and the entries relating thereto, has been inserted vide Notification No. 04/2007 CE dated 1/3/2007, this entry has been substituted vide notification no. 4/2008 CE dated 1/3/2008. Before substitution it was read as under:
|
62A.
|
3005
|
Wadding, gauze
|
8%
|
-
|
|
|
19.
|
S.No.62B and the entries relating thereto, has been inserted vide Notification No. 34/2007 dated 2/8/2007 , this entry has been substituted vide notification no. 4/2008 CE dated 1/3/2008. Before substitution it was read as under:
|
62B.
|
3005 90 40
|
All goods
|
8%
|
-
|
|
|
20.
|
S.No.62C and the entries relating thereto, has been inserted vide Notification No. 34/2007 dated 2/8/2007 , this entry has been substituted vide notification no. 4/2008 CE dated 1/3/2008. Before substitution it was read as under:
|
[20]62C.
|
3005 90 90
|
Plaster of paris (pharmaceutical grade)
|
8%
|
-
|
|
|
21.
|
S.No.75 and the entries relating thereto has been omitted; vide Notification No. 04/2007 CE dated 1/3/2007
|
|
22.
|
Entry No. 80A has been inserted with effect from 20-7-2006 vide notification no. 37/2006.
|
|
23.
|
Entry No. 80B has been inserted vide Notification No. 04/2007 CE dated 1/3/2007
|
|
24.
|
Against S.No.87, for the entry in column (3), the entry "All goods" has been substituted vide Notification No. 23/2007 dated 3/5/2007
|
|
25.
|
S.No.87B and entries has been inserted, vide Notification No. 04/2007 CE dated 1/3/2007
|
|
26.
|
Condition No. 7 and the entries relating thereto has been omitted vide Notification No. 04/2007 CE dated 1/3/2007
|
|
27.
|
Sr. No. 21 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "16% plus Rs.2.50 per litre"
|
|
28.
|
Sr. No. 23 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "16%"
|
|
29.
|
Sr. No. 36 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "16%"
|
|
30.
|
Sr. No. 46 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "16% of the value of material, if any, added and the amount charged for such manufacture".
|
|
31.
|
Sr. No. 54A has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
32.
|
Sr. No. 54B has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
33.
|
Sr. No. 62D has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
34.
|
Sr. No. 62E has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
35.
|
Sr. No. 68A has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
36.
|
Sr. No. 80C has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
37.
|
Sr. No. 82A has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
38.
|
Sr. No. 86 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as
|
86.
|
4103, 4301 or 4302
|
Raw, tanned or dressed fur skins
|
8%
|
—
|
|
|
39.
|
Sr. No. 86B has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
40.
|
Sr. No. 87C has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
41.
|
Sr. No. 90 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "NIL"
|
|
42.
|
Sr. No. 91 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "12%"
|
|
43.
|
Sr. No. 93 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "12%"
|
|
44.
|
Sr. No. 96A has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
45.
|
In the Annexure in list no. 3, Sr. No. 6 has been inserted vide notification no. 4/2008 CE dated 1/3/2008
|
|
46.
|
Has been inserted vide Notification No. 45/2008 CE dated 6/8/2008
|
|
47.
|
For the entry "12%" in column (4), 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 notification no. 10/2010 CE dated 27/2/2010
|
|
48.
|
For the entry "8%" in column (4), the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008.
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as “4%”
|
|
49.
|
For the entry "Rs.220 per tonne", the entry "Rs. 145 per tonne" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008, Further for the entry "Rs. 145 per tonne" the entry "Rs. 185 per tonne" substituted vide notification no. 10/2010 CE dated 27/2/2010,
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “Rs.185 per tonne”
|
|
50.
|
For the entry "Rs.370 per tonne", the entry "Rs. 250 per tonne" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "Rs. 250 per tonne" the entry "Rs. 315 per tonne" substituted vide notification no. 10/2010 CE dated 27/2/2010,
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “Rs.315 per tonne”
|
|
51.
|
For the entry "Rs.350 per tonne", the entry "Rs. 230 per tonne" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further For the entry "Rs.230 per tonne", the entry "Rs. 290 per tonne" has been substituted vide notification no. 10/2010 CE dated 27/2/2010,
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “Rs. 290 per tonne”
|
|
52.
|
For the entry "12% of retail sale price", the entry "8% of retail sale price" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, For the entry 8% the entry 10% substituted vide vide notification no. 10/2010 CE dated 27/2/2010,
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “10% of retail price”
|
|
53.
|
For the entry "Rs.250 per tonne", the entry "Rs. 170 per tonne" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "Rs.1215 per tonne", the entry "Rs. 170 per tonne" has been substituted
|
|
54.
|
For the entry "14% or Rs.400 per tonne, whichever is higher", the entry "10% or Rs.290 per tonne, whichever is higher" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry "10% or Rs.290 per tonne, whichever is higher", wherever it occurs, the entry "8% or Rs.230 per tonne, whichever is higher" has been substituted vide notification no. 4/2009 CE dated 24/2/2009. Further, for the entry "8% or Rs.230 per tonne, whichever is higher", wherever it occurs, the entry "10% or Rs.290 per tonne, whichever is higher" has been substituted vide vide notification no. 10/2010 CE dated 27/2/2010,
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “10% or Rs.290 per tonne, whichever is higher”
|
|
55.
|
For the entry "14% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods", the entry "10% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry "10% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods", wherever it occurs, the entry "8% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods" has been substituted notification no. 4/2009 CE dated 24/2/2009. Further for the entry 8% the entry 10% has been substituted vide notification no. 10/2010 CE dated 27/2/2010
|
|
56.
|
For the entry "14% of the value of material , if any, added and the amount charged for such manufacture", the entry "10% of the value of material , if any, added and the amount charged for such manufacture" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry "10% of the value of material , if any, added and the amount charged for such manufacture", wherever it occurs, the entry "8% of the value of material , if any, added and the amount charged for such manufacture" has been substituted notification no. 4/2009 CE dated 24/2/2009. Further for the entry 8% the entry 10% has been substituted vide notification no. 10/2010 CE dated 27/2/2010
|
|
57.
|
Sr. No. 1D has been inserted vide Notification No. 64/2008-CE dated -24-12-2008.
|
|
57A.
|
For the entry "Rs 300 per tonne", the entry "Rs 375 per tonne" has been substituted vide notification no. 10/2010 CE dated 27/2/2010,
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “Rs 375 per tonne”
|
|
58.
|
Sr. No. 24A has been inserted vide Notification No. 64/2008-CE dated -24-12-2008
|
|
59.
|
Entry no. 7 has been substituted vide notification no. 14/2009 CE dated 7/7/2009, earlier it was read as:
|
7.
|
27
|
Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia
|
Nil
|
2 and 3
|
|
|
60.
|
Sr. no. 18 omitted vide notification no. 14/2009 CE dated 7/7/2009, before it was read as,
|
18.
|
271011
|
All goods (other than motor spirit commonly known as petrol)
|
32%
|
—
|
|
|
61.
|
Inserted vide notification no. 14/2009 CE dated 7/7/2009
|
|
62.
|
For the entry "8%" in column (4), the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008, Further increased to 8% vide notification no. 14/2009 CE dated 7/7/2009. Further for the entry 8% the entry 10% has been substituted vide notification no. 10/2010 CE dated 27/2/2010
|
|
63.
|
Substituted vide notification no. 23/2009 ST dated 12-8-2009, earlier it was read as "3"
|
|
64.
|
For the entry "NIL" the entry "4%" substituted vide notification no. 10/2010 CE dated 27/2/2010
Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as “4%”
|
|
65.
|
For the entry "Rs. 5.35 per litre" the entry "Rs. 6.35 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010
|
|
66.
|
For the entry "Rs. 6.50 per litre" the entry "Rs. 7.50 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010
|
|
67.
|
For the entry "Rs. 1.60 per litre" the entry "Rs. 2.60 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010
|
|
68.
|
For the entry "Rs. 2.75 per litre" the entry "Rs. 3.75 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010
|
|
69.
|
Inserted vide notification no. 10/2010 CE dated 27/2/2010
|
|
70.
|
Inserted vide notification no. 10/2010 CE dated 27/2/2010
|
|
71.
|
Substituted vide notification no. 10/2010 CE dated 27/2/2010, before it was read as,
|
82.
|
40070010
|
Heat resistant latex rubber thread
|
62[8%]
|
—
|
|
|
72.
|
Inserted vide notification no. 10/2010 CE dated 27/2/2010
|
|
73.
|
Inserted vide notification no. 10/2010 CE dated 27/2/2010
|
|
74.
|
Inserted vide notification no. 10/2010 CE dated 27/2/2010
|
|
75.
|
In the Table, after S.No. 88 and the entries relating thereto, the S. No. 88A shall be inserted, by Notification No. 20/2010-Central Excise, dated, 29.04.2010.
|
|
76.
|
In the Annexure, for condition No. 12 and the entries relating thereto, the following shall be substituted, by Notification No. 20/2010-Central Excise, dated, 29.04.2010 before this it was read as "The exemption shall be applicable to units manufacturing cartons, boxes or cases, as the case may be, starting from the stage of bought out Kraft paper and not having the facility to manufacture Kraft paper in the same factory".
|
|
77.
|
Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as “4%”
|
|
78.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
[3]1B.
|
252329
|
All goods, manufactured in a mini cement plant, other than those cleared in packaged form;
|
53[Rs.1215 per tonne]
|
1
|
|
|
79.
|
Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “not covered in S.No.1B”
|
|
80.
|
Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “S. Nos. 1 , 1A, 1B and 1C”
|
|
81.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
5.
|
26169010
|
Gold concentrates for refining
|
Nil
|
—
|
|
|
82.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
37.
|
28
|
Potassium iodate
|
Nil
|
—
|
|
|
83.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
45.
|
28, 29 or 30
|
Anaesthetics
|
Nil
|
—
|
|
|
84.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
49.
|
28 or 38
|
Silicon in all forms
|
Nil
|
—
|
|
|
85.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
58.
|
30
|
Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
|
Nil
|
—
|
|
|
86.
|
Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
63.
|
31
|
All goods, other than those which are clearly not to be used-
(a) as fertilisers; or
(b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product.
|
Nil
|
—
|
|
|
87.
|
Inserted vide notification no. 4/2011 CE dated 1-3-2011
|
|
88.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
68.
|
32159040
|
Drawing ink
|
Nil
|
—
|
|
|
89.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
69.
|
3306
|
Tooth Powder
|
Nil
|
—
|
|
|
90.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
69A
|
3406 00 10
|
Candles
|
Nil
|
—
|
|
|
91.
|
Inserted vide notification no. 4/2011 CE dated 1-3-2011
Further substituted vide notification no. 24/2011 CE dated 24-3-2011, before it was read as,
|
73A.
|
37
|
Colour unexposed cinematographic film in jumbo rolls of 400 feet and 1000 feet
|
Nil
|
-
|
Further, substituted vide notification no. 33/2011 CE dated 25-6-2011, before it was read as,
|
73A.
|
37
|
Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet
|
Nil
|
-
|
|
|
92.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
76.
|
39
|
Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
|
Nil
|
—
|
|
|
93.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as
|
77.
|
39 or 40
|
Nipples for feeding bottles
|
Nil
|
—
|
|
|
94.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “a free trade zone, a special economic zone or”
|
|
95.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
79.
|
3903
|
Unexpanded polystyrene beads purchased by the Malaria Research Centre
|
Nil
|
8
|
|
|
96.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
81.
|
40
|
Surgical rubber gloves or medical examination rubber gloves
|
Nil
|
—
|
|
|
97.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
86A.
|
44
|
Resin bonded bamboomat board, with or without veneer in between
|
Nil
|
-
|
|
|
98.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
87A.
|
4410 or 4411
|
Coir composite boards, coir matting boards, coir boards
|
Nil
|
-
|
|
|
99.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
[41]90.
|
48
|
Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.
|
Nil
|
10
|
|
|
100.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
73[96B.
|
4818 40 10
|
Baby and clinical diapers
|
10%
|
-
|
|
|
101.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
96C
|
4818 40 90
|
Sanitary napkins
|
10%
|
-
|
|
|
102.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
96D
|
4818 40 90
|
All goods other than sanitary napkins
|
Nil
|
-
|
|
|
103.
|
Inserted vide notification no. 4/2011 CE dated 1-3-2011
|
|
104.
|
Inserted vide notification no. 4/2011 CE dated 1-3-2011
|
|
105.
|
Inserted vide notification no. 4/2011 CE dated 1-3-2011
|
|
106.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
97.
|
4820
|
Notebooks and exercise books
|
Nil
|
—
|
|
|
107.
|
Substitued vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “Rs. 350 per tonne”
|
|
108.
|
Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “ Rs. 400 per tonne”
|
|
109
|
Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, “Rs. 600 per tonne"
|
|
110.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
8.
|
If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking-
(a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and
(b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein:
Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,-
(i) intimate to the Central Excise Officer the circumstances leading to such sale or disposal; and
(ii) pay the duty which would have been levied thereon but for the exemption contained in this notification:
Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.
|
|
|
111.
|
Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as,
|
10.
|
(1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, up to first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue) No. 8/2003-Central Excise, dated the 1st March, 2003.
Explanation.-For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification.
|
|
|
112.
|
Inserted vide notification no. 19/2011 CE dated 3-3-2011
|
|
113.
|
Inserted vide notification no. 24/2011 CE dated 24-3-2011
|
|
114.
|
Substituted vide notification no. 33/2011 CE dated 25-6-2011, before it was read as, “Rs. 2.60 per litre”
|
|
115
|
Substituted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as:- “2710 11”
|
|
116
|
Substituted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as:- “3002 20 or 3002 30 00”
|
|
117
|
Substituted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as:- “4811 90 92”
|
|
9911796707
