Effective Rate of Duty on goods of Chapter 54 to Chapter 82 - 005/2006 - Central Excise - Tariff

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]1.

5402, 5403 or 5406

All goods, other than nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.

¹⁷[10%]

-

^[2]1A.

5402, 5404 or 5406 10 00

Nylon filament yarn (including nylon monofilament yarn) of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.

¹⁵[10%]

-

2.

5501, 5502, 5503, 5504, 5505, 5506 or 5507

All goods

¹⁷[10%]

-

³[2A.

5607 90

Of jute or other textile bast fibres of heading 5303

Nil

-]

²⁶[2B

5307 1010, 5307 2000

Jute Yarn

Nil

-]

3.

63

Mosquito nets impregnated with insecticide

²⁰[5%]

—

4.

64

Footwear subjected to any one or more of the following processes, namely:

(i) packing or repacking; or
(ii) labelling or relabelling of containers; or
(iii) adoption of any other treatment to render the footwear marketable to the consumer.

Explanation—For removal of doubts, it is clarified that this exemption shall not apply if any of the processes mentioned above results in alteration in the retail sale price already declared on the footwear.

Nil

1

5.

64

The following goods, namely:-

(a) Footwear of retail sale price not exceeding Rs.250 per pair

Nil

2

(b) Footwear of Retail Sale Price exceeding Rs.250 and not exceeding Rs.750 per pair

Explanation.- "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 is the sole consideration for the sale.

¹⁶[5%]

2

^[4]5A.

⁴⁰[6406 (except 6406 90 40 and 6406 90 50)]

All goods

¹⁶[5%]

-

^[5]5B.

6601

Umbrellas and sun umbrellas

¹⁶[5%]

-

²¹[5C.

Any Chapter

Parts of umbrellas and sun umbrellas including umbrella panels

²⁵[5%]

-]

6.

6603

Parts of walking sticks, seat sticks, whips, ridingcrops and the like

¹⁶[5%]

—

7.

68 or 69

Stoneware, which are only salt glazed

Nil

—

²⁷[**]

9.

68

Goods in which not less than 25% by weight of fly ash or phospho-gypsum or both have been used

¹⁷[10%]

3

10.

68 (except 6804, 6805, 6811, 6812 and 6813)

¹⁸[Goods manufactured at the site of construction for use in construction work at such site]

Nil

—

11.

68 (except 6804, 6805, 6811, 6812 and 6813)

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, manufactured by Nirman Kendras and Nirmithi Kendras

Nil

4

²⁸[**]

²²[13.

Omitted]

²⁹[**]

³⁰[**]

^[9]15.

6908, 6909, 6911, 6912 or 6914

All goods other than glazed tiles and broken glazed tiles, manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.

Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

¹⁴[10%]

5

³¹[**]

^[6]17.

Omitted

^[10]18.

7009, 7010, 7011, 7020 00 19, 7020 00 29, 7018 10 90, 7018 20 00

All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.

Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

¹⁴[10%]

5

^[11]19.

7013

All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.

Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

¹⁴[10%]

5

²³[20.

Omitted]

21.

71

Primary gold converted with the aid of power ³⁸[from any form of gold other than gold ore, concentrate or dore bar]

Explanation.-For the purposes of the exemption, "primary gold" means gold in any unfinished or semifinished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil

—

²⁴[21A.

71

Gold bars, other than tola bars, bearing manufacturer’s engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of-

(a)   gold ore or concentrate;

(b)   gold dore bar; or

(c)   silver dore bar

Explanation.- For the purposes of this exemption, ‘gold dore bars’ shall mean dore bars having gold content not exceeding 95% and‘ silverdore bar’ shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition.

1.5%

-”;]

³²[21B

71

Silver manufactured in a factory starting from the stage of-

(a) silver ore or concentrate;

(b) silver dore bar; or

(c) golddore bar.

Explanation.- For the purposes of this exemption, ‘gold dore bars’ and ‘silver dore bar’ shall have the same meaning as inS. No. 21A.

4%

-]

⁴¹[21C

71

The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory:-

(i) gold bars , other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units and gold coin;

2%

-

(ii)  silver in any form

6%

-]

21D

7106 10 00, 7106 91 00 or 7106 92 90

Silver, other than silver mentioned in 21B and 21C above

-

-]

^[7]22.

7105 or 7112

Dust and powder of natural precious or semi-precious stones; waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71

Nil

—

^[8]22A.

7105

Dust and powder of synthetic precious or semi- precious stones

¹⁶[5%]

-

23.

7108

Gold arising in the course of manufacture of ³⁹[***] zinc by smelting

Nil

—

24.

71

³³[**]

]

(II) Ornaments and the like articles made of gold or silver or platinum or any one or more of them, whether or not set—
     (a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or
     (b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof;

Nil

8

(III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof;

Nil

—

(IV) Precious and semi-precious stones, synthetic stones and pearls

Nil

—

Explanation.-For the purposes of entries (I), (II) and (III), as the case may be,-

(i) "ornament" means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or platinum or any one or more of them, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments;

(ii) "metal" shall include,—

     (a) any alloy in which any of the metals specified in this entry at item No.(I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy;

     (b) any alloy in which the gold content is not less than 37.5 per cent by weight;

(iii) "articles" in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

25.

71

^[42][platinum,] palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil

—

³⁴[**]

27.

7117

All goods

¹⁶[5%]

—

28.

72

Hot rolled or cold rolled sheets and strips cut or slit on job work

Nil

5 and 9

29.

73

Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder

Nil

10

^[12]30.

7302 or 8530

Railway or tramway track construction material of iron and steel
Explanation.-For the purposes of this exemption, the value of goods shall be the value of goods excluding the value of rails.

¹⁴[10%]

11

³⁵[**]

^[13]31A

7310 21 10 or 7310 29 10

Open top sanitary (OTS) cans

¹⁶[10%]

-

32.

7315

Chains of vehicles of heading 8712.

Nil

—

33.

7317 00 11

Animal shoe nails

Nil

—

³⁶[**]

35.

7321 or 9405

Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas

Nil

—

36.

7321 11

LPG Gas stoves (with burners only, without other functions such as grills or oven)

¹⁷[10%]

—

37.

7326 19 90

Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95

Nil

—

38.

7326 20 10

Tyre bead wire rings intended for use in manufacture of tyres for cycles and cycle -rickshaws

Nil

—

39.

7323 or 7615 19 10

Pressure cookers

¹⁶[5%]

—

40.

7402 or 7403

Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts.

Nil

12

41.

7409

All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts

Nil

12

42.

7409

Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils

Rs. 3500 per metric tonne

12 and 13

43.

7409 or 7410

Copper strip and foil, intended to be used for manufacture of imitation "Zari"

Nil

—

44.

7601

Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils

Nil

14

45.

7604 or 7608 or 7609 00 00

Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of—
(1) artificial limbs; or
(2) any of the following rehabilitation aids, namely:-
(i) Somi brace
(ii) Ash brace
(iii) Taylor brace
(iv) Four post collars
(v) Thumb splint
(vi) Finger splint
(vii) Axilla crutches
(viii) Elbow crutches
(ix) Walking frames
(x) Wheel chair or Tricycle components
(xi) Braille shorthand machine
(xii) Folding cane for blind

Nil

15

46.

7606

Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils

Nil

5 and 14

47.

7606

Aluminium circles

Rs. 2500 per metric tonne

5 and 14

48.

82

Pencil sharpeners and blades thereof

Nil

—

49.

8201

All goods

Nil

—

50.

82

Tools of two or more of the headings 8202 to 8205, put up in sets

Nil

16

Condition No.

Conditions

1.

If manufactured out of footwear-

(i) bearing a brand name or trade name of any person;

(ii) in respect of which the retail sale price has been declared; and

(iii) in which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid.

2.

This exemption shall apply only to such footwear on which the retail sale price is indelibly marked or embossed on the footwear itself.

3.

If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phosphogypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction.

4.

If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Urban Development, to the effect that-

(a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and

(b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses.

5.

If no credit under rule 3 or rule 13 of the CENVAT Credit Rules, 2004, has been taken in respect of the inputs or capital goods used in the manufacture of these goods

³⁷[**]

7.

If no credit of the duty paid on the inputs used in or in relation to the manufacture of such ceramic tiles has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.

8.

This exemption shall not be applicable to articles of jewellery of heading 7113 on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself.

9.

If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate.

10.

If, -

(a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or

(b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters.

11.

If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.

12.

If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate.

13.

If,-

(a) no credit of duty paid on inputs under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 has been taken;

(b) the entire amount of duty is paid in cash or through account current:

Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.

14.

If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.

15.

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.

16.

If manufactured from goods falling within heading 8202 to 8205 of the First Schedule to the Central Excise Tariff Act, 1985, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid.