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Effective Rate of Duty on goods of Chapter 1 to Chapter 25 - 003/2006 - Central Excise - Tariff

Contents

Superseded Vide Notification No. 12/2012-CE, dated 17/03/2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96

Prescribes effective rate of duty on goods falling under chapter 1 to 96

Notification - Central Excise - CE

Effective Rate of Duty on goods of Chapter 1 to Chapter 25

Notification No. 03/2006-CE

Dated 01/03/2006

G.S.R. 93(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, on 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 or sub-heading or 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), as are given 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, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions, if any, specified in the corresponding entry in column (5) of the Table aforesaid.

Explanation.-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 of the First Schedule	Description of excisable goods	Rate	Condition No.
(1)	(2)	(3)	(4)	(5)
1.	0402 91 10, 0402 99 20	Condensed milk	Nil	-
2.	0902	Tea, including tea waste	Nil	-
3.	^[26]1108 12 00, 1108 13 00, 11081400, or 110819	Maize Starch, Potato Starch, Tapioca Starch	²⁴[5%]
4.	1301 90 99	Lac	Nil	-
5.	1301 90 13	Compounded Asafoe-tida, commonly known as 'heeng'	Nil	-
³²[**]
7.	1302 20 00	All goods	Nil	-
8.	1302	Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems	Nil	-
^[1]9.	1507 to 1515	All goods other than crude palm stearin	Nil	-
⁴⁶[10	1516 (except 151610 00)	All goods	Nil	--]
11.	1517 90 or 1518	All goods (other than margarine and similar edible preparations).	Nil	-
^[55][11A	1701 13 20, 1701 14 20	All Goods	Nil	-”.]
³³[]**
⁴⁷[13.	16 or 19 (except 1905)	Food preparations including food preparations containing meat, which are prepared or served in a hotel, restaurant or retail outlet whether or not such food is consumed in such hotel, restaurant or retail outlet.	Nil	-]
14.	1703	Molasses (Other than produced in the manufacture of sugar by the vacuum pan process), for use in the manufacture of goods other than alc ohol.	Nil	-
15.	1703	All goods	Rs.750 per MT	-
16.	1704 90	Sugar confectionery (excluding white chocolate and bubble gum)	²⁴[5%]	-
⁴⁸[**]
^[11]17A.	1904 10 10, 1904 10 30, 1904 10 90, 1904 30 00 and 1904 90 00	All goods	²⁴[5%]	-
³⁴[]**
18.	1905 31 00 or 1905 90 20	Biscuits	²⁴[4%]	-
^[2]18A.	1905 31 00 or 1905 90 20	Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding ₹ 100 *Explanation 1-* "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 sole consideration for such sale. Explanation 2- "per kg. retail sale price equivalent" shall be calculated in the following manner, namely:- If the package contains X gm of biscuits and the declared retail sale price on it is Rs. Y, then the per kg. retail sale price equivalent = ( Y1000 ) X Illustration:- If the package contains 50gm of biscuits and the declared retail sale price on it is ₹ 2, then per kg. retail sale price equivalent = Rs. (21000) = ₹ 40. 50	Nil	-
19.	1905 32 19 or 1905 32 90	Wafer biscuits	²⁴[5%]	-
20.	1905 90 10	Pastries and cakes	²⁴[5%]	-
21.	18, 19, 20, 21 or 22	Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines	Nil	-
³⁵[**]
³⁶[]**
23.	2102	Yeast	Nil	-
³⁷[]**
³⁸[]**
³⁹[]**
^[13]26A	***
^[14]26B.	2106 90 11	All goods	²⁴[5%]	-
⁴⁰[]**
³⁰[²⁷[***]]
^[3]28.	2106	Texturised Vegetable Proteins (Soya bari)	Nil	-
29.	2106 90	Sweetmeats (known as 'misthans' or 'mithai' or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jal jeera	Nil	-
^[4]29A.	2106 90 20	All goods	²⁸[10%]	-
^[15]29B.	2106 90 20	All goods containing not more than 15% betel nut	²⁴[5%]	3
⁴¹[]**
⁴²[]**
⁴³[]**
31.	2201 10 20 or 2202 10 10	Aerated waters prepared and dispensed by vending machines	Nil	-
⁴⁴[]**
⁴⁵[]**
³¹[32B	2402 10 10	Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding ₹ 3 *Explanation 1:* For the purposes of this exemption, "hand-rolled cheroot " means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, "Retail sale price" shall have the same meaning as given in Explanation 1 to S.No. 18A.	10%	-'.]
^[18]33.	⁴⁹[2403 11 10]	Tobacco, used for smoking through 'hookah' or 'chilam', commonly known as 'hookah' tobacco or 'gudaku'.	²³[10%]	-
34.	⁵⁰[2403 11 10]	Hookah or gudaku tobacco, not bearing a brand name	Nil	-
^[19]35.	⁵¹[2403 11 90 or 2403 19 90]	Other smoking tobacco, not bearing a brand name	²³[10%]	-
^[7]36.	⁵²[2403 19 21]	Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name, in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year.	Nil	2
^[8]37.	⁵³[2403 19 21]	All goods	Rs.8 per thousand	-
^[9]38.	⁵⁴[2403 19 29]	All goods	Rs.19 per thousand	-
39.	2403 91 00	All goods, not bearing a brand name	Nil	-
^[20]40.	2403 99 90	Other manufactured tobacco and manufactured tobacco substitutes, not bearing a brand name	²³[10%]	-
41.	1901	Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.	Nil	1
42.	2106 90 99	Food preparations not cleared in sealed containers	Nil	-
43.	2201 90 90	Waters not cleared in sealed containers	Nil	-

Explanation.- For the purposes of this 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 a person using such name or mark with or without any indication of the identity of that person.

ANNEXURE

Condition No.

Conditions

If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.

^[10]2.

The exemption contained in this notification shall apply subject to the condition that the manufacturer of biris, files a declaration in the format given below before the 30th day of April in each financial year with the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be.

Provided that the declaration for the financial year 2006-2007 shall be filed on or before the 31st day of March, 2007.

Format

Declaration to be filed by a manufacturer of biris availing benefit of exemption from excise duty under S.No. 36 of the Notification no. 3/2006-Central Excise dated 1st of March, 2006

1. Name and Address of the manufacturer.

2. PAN

3. Details of manufacturing processes undertaken by the manufacturer along with the address of premises where such activities are carried out.

Address of the premises

Processes being undertaken

4. (a) Whether any process of manufacture of biris is undertaken by job worker (such as rolling of biris) Y/N

(b) If yes, the name and address of job-worker, processes undertaken by them, and the quantity of biris in relation to which such processes have been carried out in the previous financial year.

Name and address of the job worker	Nature of processes undertaken	Quantity of Biris

5. Total quantity of biris manufactured and cleared in the previous financial year by the manufacturer.

I hereby declare that the information given in above is true, correct and complete in every respect.

(Signature and name of the Assessee or authorized signatory)

Place:

Date: .

^[21]3.

The exemption contained herein shall be available subject to the following conditions, namely:

(i) the unit availing the concessional rate shall not engage in the production, manufacture or trading of any other pan masala (with or without tobacco) in the same premises;

(ii) the goods do not bear a brand name which is used for any other goods falling under Chapter heading 2106 90 20 or 2403 99 90; and

(iii) the contents of the product, particularly, the percentage of betel nut be declared on the packing.

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

(Ajay)

Under Secretary to Government of India

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

Notes:

(As amended by Notifications No.). No. 24/2006-CE, dated 16-3-2006; 25/2006-CE, dated 20-3-2006; 48/2006-CE, dated 30-12-2006; 3/2007-CE, dated 1-3-2007; 22/2007-CE, dated 3-5-2007; 33/2007-CE, dated 2-8-2007; 3/2008-CE, dated 1-3-2008; 58/2008-CE, dated 7-12-2008; 4/2009-CE, dated 24-2-2009; 13/2009-CE, dated 7-7-2009; 9/2010-CE, dated 27-2-2010; 21/2010-CE, dated 29-4-2010 and 3/2011-CE, dated 1-3-2011].

Entries have been substituted vide Notification No. 33/2007 dated 2/8/2007, before it was read as, "

1507 to 1515

All goods

Nil

Against S.No.18A, in column (3), for the words and figures "Rs.50", the words and figures "Rs.100" has been substituted; vide Notification No. 22/2007 dated 3/5/2007, earlier entry no. 18A was inserted vide notification no. 3/2007 dated 1/3/2007

(i) against S.No.28, for the entry in column (3), the entry "Texturised Vegetable Proteins (Soya bari)" has been substituted; vide Notification No. 03/2007 CE dated 1/3/2007, further (Against S.No.28, for the entry in column (4), the entry "Nil" has been substituted vide Notification No. 22/2007 dated 3/5/2007)

after S.No. 29 and the entries relating thereto, the S.No. 9A and entries has been inserted vide Notification No. 03/2007 CE dated 1/3/2007, further for the entry 16%, entry 14% has been substituted vide notification no. 3/2008 CE dated 1/3/2008

Against S.No.30, for the entry in column (4), the entry "Nil" has been substituted vide Notification No. 22/2007 dated 3/5/2007

after S.No. 30 and the entries relating thereto, the S.No. 30A and entries has been inserted, namely:- vide Notification No. 03/2007 CE dated 1/3/2007

against S.No.36, for the entry in column (5), the entry "2" has been substituted; vide Notification No. 03/2007 CE dated 1/3/2007

against S.No.37, for the entry in column (4), the entry "Rs.10 per thousand" has been substituted; vide Notification No. 03/2007 CE dated 1/3/2007, further Against S.No.37, for the entry in column (4), the entry ₹ 8 per thousand has been substituted vide Notification No. 22/2007 dated 3/5/2007

against S.No.38, for the entry in column (4), the entry "Rs.22 per thousand" has been substituted:- vide Notification No. 03/2007 CE dated 1/3/2007, further, Against S.No.38, for the entry in column (4), the entry ₹ 19 per thousand has been substituted vide Notification No. 22/2007 dated 3/5/2007

10.

In the Annexure, after Condition No. 1 and the entry relating thereto, the condition no. 2 has been inserted,- :- vide Notification No. 03/2007 CE dated 1/3/2007

11.

Inserted vide notification no. 3/2008 CE dated 1-3-2008

12.

Inserted vide notification no. 3/2008 CE dated 1-3-2008

13.

Inserted vide notification no. 3/2008 CE dated 1-3-2008, as

2106

Coffee or tea pre-mixes

Nil

This entry has been deleted vide notification no. 13/2009 CE dated 7/7/2009

14.

Inserted vide notification no. 3/2008 CE dated 1-3-2008

15.

Inserted vide notification no. 3/2008 CE dated 1-3-2008

16.

Inserted vide notification no. 3/2008 CE dated 1-3-2008

17.

Inserted vide notification no. 3/2008 CE dated 1-3-2008

18.

Substituted vide notification no. 3/2008 CE dated 1-3-2008, earlier the entry was read as 16%

19.

Substituted vide notification no. 3/2008 CE dated 1-3-2008, earlier the entry was read as 16%

20.

Substituted vide notification no. 3/2008 CE dated 1-3-2008, earlier the entry was read as 16%

21.

Conditions no. 3 has been inserted vide notification no. 3/2008 CE dated 1-3-2008.

22.

****

23.

For the entry "14%" in column (4), the entry "10%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry "10%", wherever it occurs, the entry "8%" has been substituted vide Notification no. 4/2009 CE dated 24/2/2009. Further for the entry 8%, the entry 10% substituted Vide notification no. 9/2010 CE dated 27/2/2010,

24.

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

Further, Substituted vide notification no. 3/2011 CE dated 1-3-2011, before it was read as, “4%”

25.

Inserted vide notification no. 13/2009 CE dated 7/7/2009

26.

Substituted Vide notification no. 9/2010 CE dated 27/2/2010, before it was read as,

11081200, 11081400, or 1108 19

Tapioca Starch, Maize Starch

Nil

27.

Inserted Vide notification no. 9/2010 CE dated 27/2/2010,

Substituted Vide notification no. 9/2010 CE dated 27/2/2010, before it was read as "NIL"

29.

for S. No. 27 and the entries relating thereto, shall be substituted, vide Notification No. 21/2010-Central Excise, dated, 29.04.2010 before this it was read as-"

27.

2106 90 30

Scented supari, where the retail sale price is declared on the package and such retail sale price,-

(a) does not exceed 50 paisa per package

(b) exceeds 50 paisa but does not exceed Re.1 per package.

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 such sale.

Nil

²⁴[4%]

30.

Entry no. 27 deleted vide Notification No. 21/2010-Central Excise, dated, 29.04.2010 before this it was read as-

²⁷[27A

2106 90 30

Betel nut product known as "supari", other than goods specified against S.No. 27

Nil

31.

After S.No 32A and the entries relating thereto, the S. No. 32B and the entries shall be inserted, Notification No. 21/2010-Central Excise, dated, 29.04.2010.

32.

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

13021920, 13021930

Cashew shell liquid (CNSL)

Nil

33.

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

12.

151710

Margarine

Nil

34.