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Superseded vide Notification No.01/2022-Central Excise (N.T.) dated 01-02-2022 w.e.f. 02-02-2022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 ₹ 250/- and not exceeding ₹ 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"