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Exempts various products - 003/2005 - 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Superseded Vide Notification No. 12/2012-CE, dated 17/03/2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96

Exempts various products

Notification No. 03/2005-CE

Dated 24/02/2005

G.S.R. (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, 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 and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), (hereinafter referred to as the Central Excise Tariff Act), specified 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 (hereinafter referred to as the First Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

S. No.	Chapter or heading or sub-heading or tariff item	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
1.	****
2.	****
3.	****
4.	1701	Sugar (other than Khandsari sugar),- (a) Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955)	Rs. 38 per quintal
		(b) Other	Rs. 71 per quintal
²4A	1901 20 00	Dough for preparation of bakers' wares of heading no. 1905	Nil
5.	⁶[1901 10 90 or 1901 90 90]	All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in any proportion)	Nil
⁷[**]
6.	1902	The Following goods, namely : (a) Seviyan (Vermicelli) (b) all goods, other than put in unit containers	Nil
7.	1904	All goods which are not put up in unit containers	Nil
8.	****
9.	****
10.	****
11.	2106	Prasad or Prasadam	Nil
⁸[**]
12.	****
13.	****
14.	2207 20 00	All spirits (other than denatured ethyl alcohol of any strength)	Nil
15.	2401	Un-manufactured tobacco or tobacco refuse, other than bearing a brand name	Nil
16.	****
17.	****
18.	2804 10 00	Hydrogen, consumed within factory of production	Nil
19.	2804 30 00	Nitrogen, - (i) for use in the manufacture of heavy water; (ii) in liquid form, for use in processing and storage of semen for artificial insemination of cattle; or (iii) consumed within factory of production	Nil
20.	2804 40 90	Oxygen, for use in the manufacture of heavy water	Nil
21.	2805 19 00	Potassium metal for use in a heavy water plant	Nil
22.	2811 29 50 or 2811 29 90	Sulphur dioxide and sulphur trioxide, consumed in the manufacture of suphuric acid, within factory of production	Nil
23.	2814	Ammonia (anhydrous or in aqueous solution), for use in the manufacture of heavy water	Nil
24.	28	Nuclear fuel	Nil
⁹[**]
26.	2853 00 10	Distilled or conductivity water and water of similar purity used within factory of production	Nil
27.	2853 00 20	Liquid air (whether or not any fraction has been removed), used within the factory of production	Nil
¹⁰[**]
29.	30	Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name	Nil
30.	30	Chemical contraceptives	Nil
31.	30	Oral re-hydration salts	Nil
32.	3307 90	Kumkum (including sticker kumkum), kajal, sindur, alta or mahavar	Nil
33.	****
34.	3401 19 42	Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any Organization approved by the said commission for the purpose of manufacture of such soaps	Nil
35.	3402 90 20	Sulphonated castor oil, fish oil or sperm oil	Nil
36&37.	****
38.	4005	The following goods, namely:- (a) Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no Cenvat credit of the duty paid on inputs used has been availed; or (b) Used within factory of production for the manufacture of excisable goods falling within First Schedule	Nil
39.	4008 11 10	Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear	Nil
40.	4401, 4402, 4403 or 4404	All goods	Nil
41	4408	Veneer sheets and sheets for Plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421.	Nil
¹¹[**]
43.	4707	Recovered (waste and scrap) paper or paper board, arising from writing or printing paper, in the course of printing of educational textbooks	Nil
¹²[**]
¹³[**]
46.	4802 or 4804	Maplitho paper or kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	Nil
47.	****
48.	****
49.	****
50.	****
¹⁴[**]
52.	****
53.	5808	All goods, not subjected to any process	Nil
54.	5810	All goods manufactured without the aid of vertical type automatic shuttle embroidery machines operated with power	Nil
55.	****
56.	63	Indian National Flag	Nil
57.	64	The following goods, namely:- (a) Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather; or (b) Parts of the hawai chappals, of materials other than leather	Nil
58.	68	Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used	Nil
¹⁵[**]
60.	7106	Strips, wires, sheets, plates and foils of silver	Nil
61.	7204 21 90	Waste and scrap arising out of manufacture of cold rolled stainless steel patties or patta	Nil
62.	7219 or 7220	Pettis or pattas when subjected to any process other than cold rolling	Nil
63.	7222	Circles used within the factory of production in the manufacture of utensils	Nil
64.	¹⁹[7305 or 7308]	All goods fabricated at site of work for use in construction work at such site	Nil
¹⁶[**]
66.	7404.	Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts	Nil
67.	7408	Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari	Nil
68.	7602	Aluminum waste and scrap used within the factory of production for the manufacture of unwrought Aluminum plates and sheets	Nil
69.	8401	Nuclear fuel	Nil
70.	8424 90 00	Parts of mechanical appliances of a kind used in agriculture or horticulture	Nil
71.	8442 50 20	Lithographic plates used within the factory of its production for printing purposes	Nil
72.	8502	Diesel generating sets assembled, at site of installation, from duty paid engine and generators	Nil
¹⁷[**]
74.	9101 or 9102	Braille watches	Nil
75.	7 or 13	Guar meal or Guar gum refined split	Nil
76.	1801 or 1802 or 1803	Following goods, namely:- (a) Cocoa beans whole or broken, raw or roasted; (b) Cocoa shells, husks, skins and other cocoa waste; and (c) Cocoa paste whether or not de-fatted	Nil
77.	2403	Unbranded hooka or Godaku Tobacco	Nil
78.	Omitted
⁴[79.	Omitted]
¹⁸[**]
81.	³[1701 91 00	Bura, makhana, mishri, hardas or battasa (patashas)	Nil]

Explanation : for the purposes of S. Nos. 9, 10, 11, 12, 13, 15, 16, and 29 of this of notification, 'brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name of mark with or without any indication of the identity of that person.

This notification shall come into force on the 28th day of February, 2005.

F. No.4/3/2004-CX.1 (pt. VI)

(V. Sivasubramanian)

Deputy Secretary to the Government of India)

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

Notes:

(As amended by Notification) No. 15/2005-CE, dated 2-5-2005; No. 07/2006-CE, dated 1-3-2006; No. 48/2006-CE, 30-12-2006; No. 07/2007-CE, dated 1-3-2007; No. 28/2007-CE, dated 15-6-2007; No. 29/2008-CE, dated 28-5-2008; No. 57/2008-CE, dated 5-12-2008; No. 58/2008-CE, dated 7-12-2008; No. 7/2010-CE, dated 27-2-2010 and No. 15/2011-CE, dated 1-3-2011.

Before it was amended vide Notification No. 15/2005 dated 2-5-2005, 7/2006 dated 1-3-2006, 48/2006 dated 30-12-2006, Notification No. 07/2007 CE dated 1/3/2007, 28/2007 dated 15/6/2007

Latest 4A was inserted vide Notification No. 29/2008 dated 28/5/2008

Has been inserted vide Notification No. 57/2008 CE dated 5/12/2008

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

Omitted vide notification no. 7/2010 CE dated 27/2/2010, earlier it was read as,

"79.

63 or 66

Umbrella cloth panels

Nil"

Substituted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as, “1901 90 90”

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

1901 90 90

Preparations for infant use, put up in unit containers

Nil

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

11A.

2202 90 30

Flavoured milk of animal origin

Nil

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

25.

2847 00 00

Medicinal grade hydrogen peroxide

Nil

10.

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

28.

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia

Nil

11.

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, champhered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger jointed used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421.

Nil

12.

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

44.

4802

Writing or printing paper for printing of educational textbooks

Nil

13.

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

45.

4802

Paper or paperboard, in the manufacture of which,-
(i) the principal process of lifting the pulp s done by hand; and
(ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches

Nil

14.

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

51.

The following goods namely:-

(a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;

(b) Carpets and other textile floor coverings, knotted, woven, tufted, or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines;

(d) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up

Explanation.- For the purposes of chapter 57 the term "machines" shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns.

Nil

15.

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

59.

Burnt Clay tiles conforming to IS specification No.3367-1975

Nil

16.

Omitted vide notification no. 15/2011 CE dated 1-3-2011, before it was read as,

65.

7319

Sewing needles

Nil