Superseded vide Excise Notification No.9/2000 (NT) dated 1-3-2000
Supersedes Notification No. 18/98 CE(NT) dated 2/6/1998
Notification No. 20/1999-CE NT)
Dated 28-02-99
G.S.R. (E).- In exercise of the powers conferred by sub-section (1), read with sub- section (2), of section 4A of the Central Excise Act, 1944 (1 of 1944), 1[****] and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 18/98-Central Excise (N.T.), dated the 2nd June, 1998, the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (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 No. or Sub-heading |
Description |
Abatement as a percentage of No. retail sale price |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
1803.00 |
Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates |
35% |
|
2. |
1901.19 and 1901.92 |
All goods |
35% |
|
3. |
1904.10 |
All goods |
35% |
|
4. |
1905.11 |
Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power |
35% |
|
5. |
1905.39 |
All goods |
35% |
|
6. |
2001.10 |
All goods |
30% |
|
7. |
2101.10 |
Extracts, essences and concetrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
35% |
|
8. |
2103.10 |
All goods |
35% |
|
9. |
2104.10 |
All goods |
30% |
|
10. |
2105.00 |
Ice cream and other edible ice, whether or not containing cocoa |
2[45%] |
|
11. |
2106.00 |
4[Pan masala, in retail packs containing ten grams or more per pack, other than the goods containing not more than 10% betel nut by weight and not containing tobacco in any proportion] |
50% |
|
12. |
2108.20 |
Sharbat |
35% |
|
13. |
2201.19 and 2202.19 |
All goods |
50% |
|
14 |
2201.20 and 2202.20 |
Aerated Waters |
50% |
|
15 |
2710.90 |
Lubricating oils and lubricating preparations |
50% |
|
16. |
32.08, 32.09 and 32.10 |
All goods |
40% |
|
17. |
3303.00, 3304.00, 33.05 and 33.07 |
All goods |
50% |
|
18. |
3306.10 |
Tooth powder and tooth paste |
30% |
|
19. |
3401.19 |
All goods |
35% |
|
20. |
3401.20 and 3402.90 |
All goods |
35% |
|
21. |
34.05 |
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. 34.04 |
35% |
|
22. |
35.06 |
Prepared glues and other prepared adhesives, not elsewhere specified or included |
3[40%] |
|
23. |
3808.10 |
Mosquito coils, mats and other mosquito repellants |
30% |
|
24. |
4818.10 and 5601.10 |
All goods |
35% |
|
25. |
64.01 |
Footwear |
40% |
|
26. |
6501.10 |
Safety headgear |
4[40%] |
|
27. |
6906.10 |
Glazed Tiles |
50% |
|
28. |
7321.10 |
Cooking appliances and plate warmers |
40% |
|
29. |
7323.10 and 7615.20 |
Pressure Cookers |
30% |
|
30. |
8212.00 |
Razors and razor blades (including razor blade blanks in strips) |
40% |
|
31. |
8414.40 |
Electric Fans |
35% |
|
32. |
8450.10 |
Household or laundry type washing machines, including machines which both wash and dry |
40% |
|
33. |
8506.00 |
Primary Cells and primary batteries |
40% |
|
34. |
8509.00 |
Electro-mechanical domestic appliances with self-contained electric motor |
40% |
|
35. |
8510.00 |
Shavers, hair clippers and hair-removing appliances with self contained electric motor |
40% |
|
36. |
8513.00 |
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. 85.12 |
35% |
|
37. |
8516.00 |
Electric insantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro -thermichairdressing 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% |
|
38. |
85.19 and 85.20 |
All goods |
40% |
|
39. |
8527.10 |
Radio sets including transistor 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. |
30% |
|
40. |
8527.90 |
Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. |
40% |
|
41. |
85.28 |
Television receivers (including video monitors and video projectors) other than monochrome, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus. |
30% |
|
42. |
85.39 |
Electric filament or discharge lamps, including sealed beam lamp units and ultra violet or infra red lamps; Arc lamps. |
40% |
|
43. |
9006.00 |
Photographic (other than cinematographic cameras) |
35% |
|
44. |
9101.90 and 9102.90 |
Watches of retail sale price :-
i. Not exceeding Rs. 850 per Watch
ii. Exceeding Rs. 850 per Watch |
30%
35%
|
|
45. |
91.03 and |
All goods |
40% |
|
46. |
9617.00 |
Vacuum Flasks |
40% |
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.
******************************
Notes :
1. The words, figures and brackets ""and clause 119;, clause 121 and clause 134 of the Finance Bill, 1999, which clauses have, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law"" has been omitted vide Notification No. 31/99-N.T. Dated 11-5-99
2. Has been substituted vide Excise Notification No. 46/99-N.T. dated 30-6-99
3. Has been substituted vide Excise Notification No. 46/99-N.T. dated 30-6-99
4. Has been substituted vide Excise Notification No. 46/99-N.T. dated 30-6-99
5. Has been substituted vide Notification No. 39/99-N.T. dated 8-6-99
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