Superseded Vide Notification No. 12/2012-CE, dated 17/03/2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96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 specified goods falling under the First Schedule to the Central Excise Tariff Act, 1985
Notification No. 10/2006-CE
Dated 01/03/2006
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 and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 10/2003-Central Excise dated the 1st March, 2003 [G.S.R 140(E), dated the 1st March, 2003], except as respects things done or omitted to be done before such supersession, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or the 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), specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the said goods), from so much of the duty of excise leviable 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.
Explanation I.-For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No.8/2003-Central Excise, dated the 1st March, 2003, published in the Gazette of India vide number G.S.R. 129 (E), as the case may be, in any financial year, is permitted to avail this exemption in the same financial year.
Explanation II..-For the purposes of this notification the "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 such sale.
Explanation III .-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
|
Description of goods
|
Rate under the First Schedule
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
44
|
Articles of wood, other than articles of densified wood and flush doors
|
6[10%]
|
|
2.
|
4820
|
All goods, other than notebooks and exercise books
|
6[10%]
|
|
3.
|
4821
|
All goods
|
6[10%]
|
|
4.
|
48237010
|
All goods
|
5[5%]
|
|
10[**]
|
|
|
|
|
6.
|
5908
|
Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles
|
Nil
|
|
11[**]
|
|
|
|
|
8.
|
6814
|
Articles of mica
|
6[10%]
|
|
9.
|
68 (except headings 6804, 6805, 6811, 6812, 6813)
|
Solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs
|
6[10%]
|
|
12[**]
|
|
|
|
|
13[**]
|
|
|
|
|
12.
|
7326 20 10
|
All goods
|
Nil
|
|
14[**]
|
|
|
|
|
15[**]
|
|
|
|
|
15.
|
8211 or 8214
|
Knives
|
Nil
|
|
16[**]
|
|
|
|
|
17.
|
8413
|
Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
|
5[5%]
|
|
18.
|
8413
|
Hand pumps and parts thereof
|
Nil
|
|
19.
|
8414 20 10, 8414 20 20, or 8414 90 12
|
All goods
|
Nil
|
|
20.
|
8481 80 41 or 8481 90 10
|
All goods
|
Nil
|
|
21.
|
8483 10 10
|
All goods
|
5[5%]
|
|
22.
|
2[8523 29 10]
|
Audio cassettes
|
Nil
|
|
23.
|
8539
|
Vacuum and gas filled bulbs of retail sale price not exceeding Rs. 20 per bulb
|
5[5%]
|
|
17[**]
|
|
|
|
|
25.
|
8714
|
Parts and accessories of vehicle of heading 8712
|
Nil
|
|
7[26.
|
Omitted]
|
|
|
|
27.
|
9004
|
8[Sunglasses or goggles, for correcting vision]
|
5[5%]
|
|
28.
|
9018
|
All goods (other than parts and accessories thereof)
|
5[5%]
|
|
29.
|
9019
|
All goods (other than parts and accessories thereof)
|
5[5%]
|
|
30.
|
9022
|
All goods for medical, surgical, dental and veterinary use (other than parts and accessories thereof)
|
5[5%]
|
|
18[**]
|
|
|
|
|
3[32.
|
Omitted
|
|
|
|
33.
|
Omitted]
|
|
|
|
34.
|
9503
|
All goods (other than parts and accessories thereof)
|
Nil
|
|
4[35.
|
Omitted]
|
|
|
|
36.
|
Any Chapter
|
Waste and scrap arising during the course of manufacture of the goods specified against S. No.1 to 35 above (except S.No.18, 23, 27 and 35)
|
Nil
|
[F.No.334/3/2006-TRU]
(Ajay)
Under Secretary to the Government of India
******************************
Notes :
|
1.
|
Has been substituted vide Notification No. 48/2006 dated 30/12/2006
|
|
2.
|
Has been substituted vide Notification No. 48/2006 dated 30/12/2006
|
|
3.
|
Has been Omitted vide Notification No. 48/2006 dated 30/12/2006
|
|
4.
|
Has been omitted vide Notification No. 10/2007 CE dated 1/3/2007
|
|
5.
|
For the entry "8%", the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008
Further, substituted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as, “4%”
|
|
6.
|
For the entry "4%", the entry "8%" has been substituted vide Notification No. 17/2009 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 notification no. 13/2010 CE dated 27/2/2010
|
|
7.
|
Omitted vide notification no. 13/2010 CE dated 27/2/2010, before it was read as,
|
26.
|
90 or any other Chapter
|
Medical equipment and other goods (other than parts and accessories thereof) specified in List 1 annexed to this notification
Explanation.- For the purposes of this exemption the items in the list above shall not include Foley Balloon Catheters.
|
5[4%]
|
|
|
8.
|
Substituted vide notification no. 13/2010 CE dated 27/2/2010, before it was read as, "Sunglasses for correcting vision and goggles"
|
|
9.
|
List 1 omitted, vide notification no. 13/2010 CE dated 27/2/2010, before it was read as,
"LIST 1
(See S. No. 26 of the Table)
(1) C.A.M. stimulator
(2) Contact lens lathe
(3) Contact lens polishing machine
(4) Contact lens thickness measuring gauge
(5) Corneal Anesthesiometer
(6) Cryo-lathe
(7) Dark adaptometer
(8) Exophthalmometer
(9) Glare testing equipment
(10) Ophthalmic cryo equipment
(11) Ophthalmic operating lights and fibre optic lights
(12) Ophthalmo dynamometer
(13) Pantoscope
(14) Projection magnifier for contact lens inspection and verification
(15) Radiuscope base curve (for measurement of contact lenses)
(16) Refractometer
(17) Roper Hall foreign body locator
(18) Softometer for measurement of the base curve of soft contact lens
(19) Stereozoom microscope for inspection of contact lens
(20) Ultrasonography A.B.M. scan/ pacchymeter/cleaner
(21) Linear accelerator."
|
|
10.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
5.
|
59061000
|
All goods
|
Nil
|
|
|
11.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
7.
|
66020000
|
All goods
|
Nil
|
|
|
12.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
10.
|
701510
|
Glasses for corrective spectacles and flint buttons
|
Nil
|
|
|
13.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
11.
|
7323
|
All goods other than parts and pressure cookers
|
Nil
|
|
|
14.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
13.
|
7418
|
1[Table, kitchen or other household articles other than (a) parts thereof, and (b) cooking or heating apparatus of a kind used for domestic purposes, non-electric and parts thereof]
|
Nil
|
|
|
15.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
14.
|
76151100, 761519
|
Table, kitchen or other household articles, pot scourers and scouring or polishing pads, gloves and the like (other than parts and pressure cookers falling under tariff item 7615 19 10)
|
Nil
|
|
|
16.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
|
17.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
|
18.
|
Omitted vide notification no. 10/2011 CE dated 1-3-2011, before it was read as,
|
31.
|
94055031
|
Kerosene pressure lantern
|
Nil
|
|
9911796707
