MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

Superseded vide Notification No.01/2022-Central Excise (N.T.) dated 01-02-2022 w.e.f. 02-02-2022 MRP bases duty of Excise - Prescribes rate of abatement 49/2008-CX., (N.T.), Dated: December 24, 2008 G.S.R. 882(E)- In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue ) No. 14/2008-Central Excise (N.T.), dated the 1st March, 2008 , published in the Gazette of India Extraordinary, vide number G.S.R.147(E) of the same date, except as respects things done or omitted to be done before such supersession, 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, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of sub-section (2) of said section 4A 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, heading, sub-heading or tariff item Description of goods Abatement as a percentage of retail sale price (1) (2) (3) (4) 1. 17 or 21 Preparations of other sugars 35 36 [1A 0402 91 10, 0402 99 20 Condensed milk put up in unit containers 30] 2. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 35 3. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 35 4. 1704 90 All goods, other than white chocolate 30 5. 1704 90 White chocolate 35 6. 1805 00 00 or 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter 30 7. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 30 8. 1806 Other food preparations containing cocoa 30 9. 1901 20 00 or 1901 90 All goods, other than Dough for preparation of bakers ware of heading No.1905 30 10. 1904 All goods, other than goods falling under tariff item 1904 20 00 30 11. 1904 20 00 All goods 30 12. 1905 31 00 or 1905 90 20 Biscuits 30 13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate 30 14. 1905 32 90 All goods, other than wafer biscuits 35 15. 1905 32 19 or 1905 32 90 Wafer biscuits 30 16. 2101 11 or 2101 12 00 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 30 37 [16A 2101 20 Extracts, essences and concentrates of tea or mate and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 30] 17. 2102 All goods 30 18 2106 90 11 Sharbat 25 19 2106 90 20 All goods, other than pan masala containing not more than 15% betel nut 40 20. 2106 90 20 Pan masala containing not more than 15% betel nut 20 21. 2403 Pan masala containing tobacco 6 [55] 22. 2106 90 30 All goods 30 23. 2106 10 00, 2106 90 50, 2106 90 70, 2106 90 80, 2106 90 91 or 2106 90 99 All goods 35 24. 2201 or 2202 Mineral waters 45 25. 2201 or 2202 Aerated waters 40 38 [25A 2202 All goods except mineral waters and aerated waters 35] 26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 35 16 [26A 2402 Cigarettes 50] 27. 2403 99 10, 2403 99 20 or 2403 99 30 All goods 7 [55] 28. 2523 21 00 or 2523 29 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 30 17 [28A 2523 29 All goods 30] 29. 2710 Lubricating oils and Lubricating preparations 35 30. 30 Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems Explanation. - For the purposes of this entry, retail sale price means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995. 35 31. 3204 20 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 30 32. 3206 All goods other than pigments and inorganic products of a kind used as luminophores 30 33. 3208, 3209 or 3210 All goods 30 34. 3212 90 20 Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes 35 35. 3213 All goods 35 36. 3214 All goods 35 37. 3303, 3304, 3305 or 3307 All goods 35 38. 3306 10 20 Toothpaste 30 43 [39. 3401 All goods 30 40. 3402 All goods 30] 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) 30 42. 3405 All goods 30 43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 35 44. 3702 All goods other than for X-ray and unexposed cinematographic films 35 45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 30 46. 3808 Disinfectants and similar products 35 47. 3808 93 40 Plant growth regulator 25 48. 3814 00 10 Thinners 35 49. 3819 All goods 35 50. 3820 00 00 Anti-freezing preparations and prepared de-icing fluids 35 51. 49 [ 3824 99 24 or 3824 99 90 ] Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 35 52. 3919 Self adhesive tapes of plastics 35 53. 3923 or 3924 Insulated ware 40 54. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 35 55. 4818 Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under 4818 50 00 35 18 [56 64 All footwear 44 [30%] 57. 6506 10 Safety headgear 35 58. 6907 50 [Unglazed Vitrified Tiles (whether polished or not) or Glazed Tiles ] 1 [45] 51 [59 ***] 60. 7321 Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven) 35 61. 7321 LPG gas stoves (with burners only, without other functions such as, grills or oven) 3 [35] 62. 33 [7323 or 7615 10 11] Pressure Cookers 25 63. 7324 Sanitary ware of iron or steel 35 64. 7418 20 10 Sanitary ware of copper 35 45 [64A. 7607 All goods 25] 65. 8212 Razors and razor blades (including razor blade blanks in strips) 35 66. 8305 20 00 or 8305 90 20 Staples in strips, paper clips, of base metal 35 67. 8414 51or 8414 59 Electric fans 35 68. 8415 19 [ All goods except 841520 35 ] 20 [ 69. 84182100, 84182900, 84183090, 84186920 All goods 35 ] 70. 8421 21 Water filters and water purifiers, of a kind used for domestic purposes 30 71. 8422 11 00 or 8422 19 00 Dish washing machines 21 [ 35 ] 72. 8443 Facsimile machines 35 73. 8443 31 00 or 8443 32 Printer whether or not combined with the functions of copying or facsimile transmission 20 74. 8443 99 51 Ink cartridges, with print head assembly 20 75. 8450 Household or laundry-type washing machines, including machines which both wash and dry 35 76. 52 [ 8472 90 ] Typewriters 30 77. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90 35 78. 8471 30 All goods 20 79. 8471 60 All goods 20 80. 8472 90 10 Stapling machines 35 81. 8506 All goods, other than parts falling under tariff item 8506 90 00 35 82. 8508 All goods, other than parts falling under tariff item 8508 70 00 35 83. 8509 All goods, other than parts falling under tariff item 8509 90 00 35 84. 8510 All goods, other than parts falling under tariff item 8510 90 00 35 85. 8513 All goods, other than parts falling under tariff item 8513 90 00 30 86. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic 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. 35 87. 8517 22 [ Telephones sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones ] 35 46 [87A. 8517 62 Wrist wearable devices (commonly known as smart watches) 35] 88. 8517 62 30 Modems (modulators - demodulators) 20 48 [88A 8517 69 30 Routers 20] 89. 8517 69 60 Set top boxes for gaining access to internet 20 90. 8519 23 [ All goods ] 35 91. 8521 23 [ All goods ] 35 24 [ 92. Omitted ] 93. 8523 25 [ All goods except 85232100, 85232960 to 85232990, 85234120 to 85234150, 85234930, 85234950 to 85234990, 85235210, 852359, 85238020, 85238030 and 85238060 ] 35 10 [93A. 8523 80 20 Packaged software or canned software Explanation . - For the purposes of this notification, packaged software or canned software means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. 15] 94. 8527 26 [ All goods except 85279912, 85279919 and 85279990 35 ] 27 [ 95. Omitted 96. Omitted 97. 8528 28 [ All goods 35 ] 29 [ 98. Omitted 99. Omitted] 100. 8536 All goods, other than goods falling under tariff item 8536 70 00 35 101. 40 [85 or 94] 30 [ All goods 41 [falling under heading 8539 [except lamps for automobiles]] ] 35 35 31 [ 101A. Chapter 84 or 85 Goods capable of performing two or more functions of items specified at Sl. No. 67 to 101 and 140 to 142 35 ] 102. 9006 Photographic (other than cinematographic) cameras 30 103. 9101 or 9102 All goods, other than braille watches 30 104. 9103 or 9105 Clocks 40 105. 9603 21 00 Toothbrush 5 [30] 106. 9612 All goods 30 107. 9617 Vacuum flasks 35 8 [108. Any Chapter 47 [Parts, components, accessories and assemblies] of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716 30] 9 [ 109. Any Chapter 47 [Parts, components, accessories and assemblies] of goods falling under tariff item 8426 41 00 , headings 8427 , 8429 and sub-heading 8430 10 30] 11 [109A 151710 Margarine edible grade 35 110 16 All goods 35 111 1901 10 All goods put up in unit containers 35 112 1902 other than 1902 40 10 and 1902 40 90 All goods 35 113 20 All goods 35 114 2101 Coffee or tea pre-mixes 35 115 2103 Sauces, ketchup and the like and preparations thereof 35 116 2104 Soups and broths and preparations thereof 35 117 2105 00 00 All goods 35 118 2106 90 All kinds of food mixes, including instant food mixes 35 119 2106 90 30 Betelnut product known as supari 35 120 2106 90 99 (i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients 35 42 [121 Deleted ] 42 [122 Deleted ] 42 [123 Deleted ] 42 [124 Deleted ] 34 [125 30 The following goods, namely:- (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems and sold under a brand name Explanation.- For the purposes of this entry, 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 medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person. 35] 126 30 Intravenous fluids used for sugar, electrolyte or fluid replenishment 35 127 3002 20 or 3002 30 00 Vaccines (other than those specified under the National Immunisation Program) 35 128 3215 90 10 Fountain pen ink 35 129 3215 90 20 Ball pen ink 35 130 3215 90 40 Drawing ink 35 131 3306 10 10 Tooth Powder 35 132 3406 00 10 Candles 35 133 39 or 40 Nipples for feeding bottles 35 134 4015 Surgical rubber gloves or medical examination rubber gloves 35 135. 12 [***] 136. 13 [***] 137. 14 [***] 138 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 35 139 8215 All goods 35 140 35 [8421 21 20, 8421 99 00] Water filters functioning without electricity and replaceable kits thereof 35 141 8517 or 8525 60 Mobile handsets including Cellular Phones and Radio trunking terminals 35 142 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 35 32 [ 143 Omitted ] 15 [144. 9619 All goods 35] Explanation: - For the purposes of this notification, except for S. No. 30, 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.334/8/2008-TRU (Unmesh Wagh) Under Secretary to the Government of India ************ Notes: 1. Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009 , before it was read as 40 2. Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009 , before it was read as 40 3. Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009 , before it was read as 30 4. Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009 , before it was read as 30 5. Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009 , before it was read as 25 6. Substituted vide notification no. 9/2010 CE(NT) dated 27/7/2010 , before it was read as 50 7. Substituted vide notification no. 9/2010 CE(NT) dated 27/7/2010 , before it was read as 50 8. Substituted vide notification no. 9/2010 CE(NT) dated 27/7/2010 , before it was read as, 108. Any heading Parts, components and assemblies of automobiles 30 9. Inserted, vide Notification No. 19/2010-Central Excise (N.T.), dated 29.04.2010. 10. Inserted vide notification no. 30/2010 CE(NT) dated 21.12.2010 11. Sr. no. 109 to 143 inserted vide notification no. 11/2011 CE(NT) dated 24.3.2011 and as corrected by corrigendum notification dated 29.3.2011 12. Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011 , before omission it was read as, 135 4818 40 10 All goods 35 13. Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011 , before omission it was read as, 136 4818 40 90 All goods 35 14. Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011 , before omission it was read as, 137 5601 10 00 All goods 35 15. Inserted vide notification no. 30/2011 CE(NT) dated 30-12-2011 16. Inserted vide notification no. 7/2012 CE(NT) dated 17-3-2012 17. Inserted vide notification no. 7/2012 CE(NT) dated 17-3-2012 18 Substituted vide notification no. 7/2012 CE(NT) dated 17-3-2012 , before it was read as, 56. 64 The following goods namely: - (i) Footwear of retail sale price exceeding Rs. 250/- and not exceeding Rs. 750/- per pair (ii) All other foot wear 35 40 19. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- Window room air-conditioners and split air conditioners of capacity upto 3 tonnes 25 20. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- 69. 8418 Refrigerators 35 21. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- 30 22. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- Telephone sets including telephones with cordless handsets; video phones; 23. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- All goods, other than MP3 Player or MPEG 4 Player 24. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- 92. 85 MP3 Player or MPEG 4 Player 4 [35] 25. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs 26. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- Pagers 30 27. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- 95. 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 30 96. 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.95) 35 28. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 30 29. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- 98. 8528 Monitors of a kind solely or principally used in an automatically data processing machine 20 99. 8528 71 00 Set top boxes for television sets 20 30. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- The following goods, other than lamps for automobiles, namely:- (i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10 (ii) All other goods 31. Inserted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , 32. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- 143 8523 Recorded audio compact discs (CDs); Recorded video compact discs (VCDs); Recorded digital video discs (DVDs) Recorded audio cassettes 35] 33. Substituted vide Notification No. 1/2013-C.E. (N.T.), 1/03/2013, before it was read as:- 7323 or 7615 19 10 34. Substituted vide Notification No. 1/2013-C.E. (N.T.), 1/03/2013, before it was read as:- 125 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 35 35. Substituted vide Notification No. 17/2014-Central Excise (N. T.) dated 11th July, 2014 , before it was read as, 8421 21 20 36. Inserted vide Not. 03/2015 - Dated 1-3-2015 37. Inserted vide Not. 03/2015 - Dated 1-3-2015 38. Inserted vide Not. 03/2015 - Dated 1-3-2015 39. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, 35 40. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, 8539 41. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, except lamps for automobiles 42. Deleted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, 121 2202 90 10 All goods 35 122 2202 90 20 All goods 35 123 2202 90 30 Flavoured Milk of Animal origin 35 124 2202 90 90 Tender coconut water 35 43. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 39. 3401 19 or 3401 20 00 Soap (other than paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent) 30 40. 3401 11, 3401 19 or 3402 Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under 3402 90 20 30 44. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 39 [25%] 45. Inserted vide Not. 12/2016 - Dated 1-3-2016 46. Inserted vide Not. 12/2016 - Dated 1-3-2016 47. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, Parts, components and assemblies 48. Inserted vide Not. 25/2016 - Dated 5-5-2016 49. Substituted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 , before it was read as, 3824 90 24 or 3824 90 90 50. Substituted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 , before it was read as, Vitrified tiles, whether polished or not 51. Omitted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 , before it was read as, 59. 6908 Glazed tiles 2 [45] 52. Substituted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 , before it was read as, 8469