MRP - Abatement as a percentage of retail sale price - 002/2006 - Central Excise - Non Tariff

Contents

This Notification has been superseded vide Notification No. 14/2008 CE (NT) dated 1/3/2008

Superseded Notification No. 13/2002 dated CE (NT) dated 1/3/2002

MRP - Abatement as a percentage of retail sale price

Notification No. 02/2006-CE(N.T.)

Dated 01/03/2006

G.S.R (E). - In exercise of the powers conferred by sub-sections (1) and sub-section (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) and in supercession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2002- Central Excise (N.T.), dated the 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R 152(E), dated the 1st March, 2002, except as respects things done or omitted to be done before such supercession, the Central Government hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1986 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.

TABLE

S. No.	Chapter or heading or sub heading of the First Schedule	Description of goods	Abatement as a percentage of retail sale price
(1)	(2)	(3)	(4)
1.	04029110 or 04029920	Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale	-
2.	17 or 21	Preparations of other sugars	40%
3.	1702	Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel	40%
4.	1704	Gums, whether or not sugar coated (including chewing gum, bubblegum and the like)	40%
5.	170490	All goods, other than white chocolate	35%
6.	170490	White chocolate	40%
7.	18050000 or 18061000	Cocoa powder, whether or not containing added sugar or other sweetening matter	35%
8.	1806	Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates	35%
9.	1806	Other food preparations containing cocoa	35%
10.	19012000 or 190190	All goods	35%
11.	1902	All goods	-
12.	1904	All goods	35%
13.	19053100 or 19051920	Biscuits	35%
14.	19053211 or 19053290	Waffles and wafers, coated with chocolate or containing chocolate	35%
15.	19053290	All goods, other than wafer biscuits	40%
16.	19053219 or 19053290	Wafer biscuits	35%
17.	210111 or 21011200	Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	35%
18.	2102	All goods	35%
19.	21050000	Ice cream and other edible ice, whether or not containing cocoa	-
²[20.	2106 90 20	All goods	44%
20A.	2403	Pan masala containing tobacco	50%]
21.	21069030	All goods	35%
22.	2106	Ready to eat packaged food, texturised vegetable proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix.	37%
23.	21069011	Sharbat	35%
24.	21061000, 21069050, 21069070, 21069080, 21069091 or 21069099	All goods (other than S.No 22 above)	40%
25.	22011010, 22019090, 22021090, 22029090	Mineral waters	50%
26.	22011020 or 22021010	Aerated waters	42.5%
27.	2209	Vinegar and substitutes for vinegar obtained from acetic acid	40%
28.	³[2403 99 10, 2403 99 20 or 2403 99 30]	All goods	50%
29.	25232100 or 252329	White cement, whether or not artificially coloured and whether or not with rapid hardening properties	35%
30.	2710	Lubricating oils and Lubricating preparations	40%
31.	320420	Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores	35%
32.	3206	All goods other than pigments and inorganic products of a kind used as luminophores	35%
33.	3208, 3209, 3210	All goods	40%
34.	32129020	Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes	40%
35.	3213	All goods	40%
36.	3214	All goods	40%
37.	3303, 3304, 3305 or 3307	All goods	40%
38.	33061020	Toothpaste	35%
39.	340119 or 34012000	Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent)	35%
40.	340111, 340119, 3402 except 34029020	Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes	35%
41.	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants)	35%
42.	3405	Polishes and creams, for footwear furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 3404	35%
43.	3506	Prepared glues and other prepared adhesives, not elsewhere specified or included	40%
44.	3702	All goods (other than for X-ray and unexposed cinematographic films)	40%
45.	3808	Insecticides, fungicides, herbicides, weedicides and pesticides	35%
46.	⁶[3808]	Disinfectants and similar products	40%
⁷[46A	3808 93 40	Plant- growth regulator	30%]
47.	38140010	Thinners	40%
48.	3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals	40%
49.	38200000	Anti-freezing preparations and prepared deicing fluids	40%
50.	38249024 or 38249090	Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale	40%
51.	3919	Self adhesive tapes of plastics	40%
52.	3923, 3924	Insulated ware	45%
53.	4816	Carbon paper, self-copy paper, duplicator stencils, of paper	40%
54.	4818 except 481840, 48185000	Cleansing or facial tissues, handkerchiefs and towels, of paper pu lp, paper, cellulose wadding or webs of cellulose fibres.	40%
55.	6401 to 6405	The following goods, namely:- (i) Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair	37%
55.	6401 to 6405	(ii) All other footwear	40%
56.	650610	Safety headgear	40%
57.	69071010, 69079010	Vitrified tiles, whether polished or not	45%
58.	6908	Glazed tiles	45%
59.	7321	Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven	40%
60.	7321	LPG gas stoves (with burners only, without other functions such as, grills or oven)	35%
61.	7323, 76151910	Pressure Cookers	30%
62.	7324	Sanitary ware of iron or steel	40%
63.	74182010	Sanitary ware of copper	40%
64.	8212	Razors and razor blades (including razor blade blanks in strips)	40%
65.	83052000, 83059020	Staples in strips, paper clips, of base metal	40%
66.	841451, 841459	Electric fans	40%
67.	8415	Window room air-conditioners and split airconditioners of capacity upto 3 tonnes	30%
68.	8418	Refrigerators	40%
69.	842121	Water filters and water purifiers, of a kind used for domestic purposes	40%
70.	84221100, 84221900	Dish washing machines	35%
⁸[70A	8443	Facsimile machines	40%]
¹70B	8443 31 00 or 8443 32	Printer whether or not combined with the functions of copying or facsimile transmission	25%
¹70C	8443 99 51	Ink cartridges, with print head assembly	25%
71.	8450	Household or laundry type washing machines, including machines which both wash and dry	40%
72.	8469	Typewriters	35%
73.	8470 ⁹[***](except 847050, 847090)	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions	40%
¹73A.	8471 30	All goods	22.5%
¹73B.	8471 60	All goods	25%
74.	84729010	Stapling machines	40%
75.	8506 except 85069000	Primary cells and primary batteries	40%
¹⁰[75A	8508(except 8508 70 00)	Vacuum cleaners with self-contained electric motor	40%]
76.	8509 except 85099000	Electro-mechanical domestic appliances with self-contained electric ¹¹[motor, other than vacuum cleaners of heading 8508]	40%
77.	8510 except 85109000	Shavers, hair clippers and hair-removing appliances, with self contained electric motor	40%
78.	8513 except 85139000	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 8512	35%
79.	8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes	40%
80.	¹²[8517]	Telephone sets including telephones with cordless handsets; video phones; ¹²[***]	40%
¹80A.	8517 62 30	Modems (modulators - demodulators)	25%
¹80B.	8517 69 60	Set top boxes for gaining access to internet	24%
81.	8519, ¹³[***]	All goods	40%
82.	8521	All goods	40%
83.	8523	¹⁴[Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs]	40%
84.		¹⁵[Omitted
85.		Omitted]
¹⁶[86.	8517 or 8525	Cellular or mobile phones	40%
86A	8527	Pagers	40%]
87.	8527	Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it	35%
88.	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 86)	40%
89.	8528	Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus	35%
¹89A.	8528	Monitors of a kind solely or principally used in an automatic data processing machine	25%
¹89B.	8528 71 00	Set top boxes for television sets	24%
90.	¹⁷[8536 (except 8536 70 00)]	All goods	40%
91.	8539	⁵[The following goods, other than lamps for automobiles], namely:- (i) Compact Fluorescent Lamp (CFL) falling under tariff item 85393110	37%
91.	8539	(ii) All other goods	40%
92.	9006	Photographic (other than cinematographic) cameras	35%
93.	9101, 9102	All goods, other than braille watches	35%
94.	9103, 9105	Clocks	45%
95.	9612	All goods	35%
96.	96170011, 96070012	Vacuum flasks	40%
⁴[97.	Any heading	Parts, components and assemblies of automobiles	33.5%
98.		¹⁸[Omitted]
99.	9603 21 00	Toothbrush	28.5%]

Explanation.- For the purposes of this notification "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.

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

(Ajay)

Under Secretary to the Government of India

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

Note :

1. Has been inserted vide Notification No. 5/2008 CE (NT) dated 24/1/2008 (w.e.f. 25/1/2008)

2. Has been substituted vide Notification No. 14/2007 CE (NT) dated 1/3/2007

3. Has been substituted vide notification no. 16/2006 CE(NT) dated 11-7-2006, before substitution the entries was appearing as 24039910 or 24039920

4. Entries no. 97, 98 and 99 has been inserted with effect from 1-6-2006 vide notification no. 11/2006 CE(NT) dated 29-5-2006

5. For the words "The following goods", the words "The following goods, other than lamps for automobiles" has been substituted vide Notification No. 24/2006 CE (NT) dated 14/11/2006

6. Has been substituted vide Notification No. 28/2006 CE (NT) dated 29/12/2006

7. Has been inserted vide Notification No. 28/2006 CE (NT) dated 29/12/2006

8. Has been inserted vide Notification No. Supra

9. Has been Omitted vide Notification No. Supra

10. Has been inserted vide Notification No. Supra

11. For the last word "motor", the words and figures "motor, other than vacuum cleaners of heading 8508" has been substituted vide Notification No. Supra

12. Has been substituted vide Notification No. Supra and the words "facsimile machines" has been Omitted vide Notification No. Supra

13. Has been Omitted vide Notification No. Supra

14. For the word Unrecorded audio cassettes the words Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs has been substituted vide Notification No. Supra

15. Has been Omitted vide Notification No. Supra

16. Has been substituted vide Notification No. Supra

17. Has been substituted vide Notification No. Supra

18. Has been Omitted vide Notification No. Supra

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