Effective rates for specified goods of Chapters 11 to 96 - 05/97 - Central Excise - Tariff

Effective rates for specified goods of Chapters 11 to 96 Notification No. 5/97-C.E. Dated 1-3-1997 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, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed (hereinafter referred to as the said Table) and falling within the Chapter, heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said Schedule), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the relevant conditions, as specified in the Annexure to this notification, and referred to in the corresponding entry in column (5) of the said table. Explanation. - For the purposes of this notification, the rate specified in column (4) is ad valorem rate unless indicated otherwise. TABLE S. No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions No. (1) (2) (3) (4) (5) 1. 1102.00 Malt 8% — 2. 15.06,15.07,1508.10 or1701.90 All goods 18% — 3. 1702.19, 1702.21, 1702.29 or1702.30 All goods 8% — 4. 1704.10 All goods 18% — 5. 1704.90 All goods 8% — 6. 18 All goods 18% — 7. 19.01 All goods 18% — 8. 19.02 Seviyan (Vermicelli) Nil — 9. 19.02 All goods, other than those mentioned against S. No. 8 13% — 10. 1905.11 All goods 8% — 11. 2101.10, 2101.20, 2107.00, 2108.20 or2108.99 All goods 18% — 12. 22.03 All goods 18% — 13. 22.04 All goods, other than denatured ethyl alcohol of any strength Nil — 14. 22.04 Denatured ethyl alcohol of any strength 18% — 15. 2502.10 All goods Rs. 200 per tonne — 16. 2502.29 All goods Rs. 350 per tonne — 17. 2502.21, 2502.30, 2502.40, 2502.50 or 2502.90 All goods 25% — 18. 2504.21 Marble slab,(If a manufacturer clears irregularly shaped marbles, he shall have the option, to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block) Rs. 30 per square metre — 19. 26 All goods 8% — 20. 27.07 All goods 18% — 21. 27 or 28 Ammonia, Nitrogen gas, Synthesis gas and oxygen, if used in the manufacture of Heavy Water Nil — 22. 28 Sulphur Dioxide and Sulphur Trioxide, consumed within the factory of production in the manufacture of Sulphuric acid Nil — 23. 28 Thorium hydroxide Nil — 24. 28 Liquid nitrogen intended for use in processing and storage of semen for artificial insemination of cattle Nil — 25. 28 Hydrogen and Nitrogen, consumed within the factory of production Nil — 26. 28 Distilled or conductivity water, water of similar purity and liquid air (whether or not any fraction has been removed), used within the factory of production of the said goods Nil — 27. 28 Potassium metal supplied to heavy water plant Nil — 28. 28 or 38 Phosphogypsum 13% — 29. 28.44, 28.45 or 84.01 Nuclear fuel Nil — 30. 2833.10,3808.10 or 3808.20 All goods 8% — 31. 28 or 38 Silicon in all forms 13% — 32. 28 All goods 18% — 33. 29 All goods 18% — 34. 30 The following goods namely : - Nil — (a) Oral Rehydration Salts (ORS); (b) All goods falling under heading No. 30.04, not bearing a brand name. Explanation. - For the purposes of this entry, "Brand name" means a name or registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to the goods falling under the entry for the purpose of indicating or so as to indicate a connection in the course of trade between the goods and some person, having the right either as proprietor or otherwise to use the name or trade mark or any other mark with or without any indication of the identity of that person. 35. 3003.39 All goods 8% — 36. 31 All goods 18% — 37. 32.15 Writing ink Nil — 38. 32 All goods 18% — 39. 33 Kumkum (including sticker kumkum), Kajal, Sindur, Alta and Mahavar Nil — 40. 3306.10 Tooth powder and tooth paste 8% — 41. 33.01 to 33.03,3305.10,3305.91, 3306.90, 3307.31 or 3307.49 All goods 18% — 42. 33.07 Sterile contact lens care solution 25% — 43. 3304.00, 3305.99, 3307.10, 3307.20, 3307.39, 3307.90 All goods 30% — 44. 3401.11 All goods 8% — 45. 34.01 Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the said Commission for the purpose of manufacture of such soaps Nil — 46. 3401.19, 3401.20, 3401.30, 3402.90, 3403.90, 34.04, 34.05, 3406.90, 34.07 All goods 18% — 47. 35 All goods 18% — 48. 36 All goods, other than those falling under heading No. 36.05 18% — 49. 3701.10 or 3702.10 All goods 13% 50. 38.05 Turpentine oil, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil — 51. 38.06 Rosin, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil — 52. 38 Ready mix concrete 13% — 53. 38 All goods 18% — 54. 39 Diagnostic or laboratory reagents on a backing of plastics 18% — 55. 39.23 or 39.24 Insulated ware 15% — Explanation. - For the purposes of this entry, "insulated ware" means any multiwalled or multilayered article intended to provide thermal insulation. 56. 40.02, 40.03, 40.04 All goods 18% — 57. 40.05 The following goods, namely : - (a) Rubber products in the form of plates, sheets and strips, unhardened and unvulcanised, and whether combined with any textile material or otherwise Nil 1 (b) Compounded rubber Nil 2 (c) Goods other than those mentioned at (a) or (b) above 18% — 58. 4006.90, 40.07 All goods 18% — 59. 40.08 The following goods, namely, - (a) Plates, blocks, sheets and strips of microcellular (other than latex foam sponge) or non-celluar rubber (other than for resoling or repairing or retreading rubber tyres), if used in the manufacture of soles, heels or soles and heels combined, for footwear Nil — (b) Goods, other than - 18% (i) goods mentioned at (a) above; (ii) goods of cellular rubber; (iii) plates, sheets and strips of non-cellular rubber, for resoling or repairing or retreading rubber tyres 60. 40.09, 4014.90, 40.15, 4016.19, 4016.91, 4016.99, 40.17 All goods 18% — 61. 42.01 All goods 18% — 62. 44.02 All goods 18% — 63. 44.04 or 44.05 The following goods, namely :- (a) Wood and articles of wood used within the factory of their production in the manufacture of articles of wood falling under sub-heading No. 4410.19 or 4410.90; Nil — (b) Wood and articles of wood in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; Nil — (c) Goods other than - 18% — (i) goods mentioned at (a) and (b) above; (ii) veneer sheets for match boxes and match splints 64. 44.06 or 44.07 All goods 8% — 65. 44.08, 44.09, 4410.11 All goods 18% — 66. 44 The following goods, namely :- Nil — (a) Resin bonded bamboo mats, namely, mats which are made by compressing two or more piles of only hand-woven bamboo mats, with the aid of resins; (b) Resin bonded bamboo mats having veneers in between, namely, mats which are made by compressing two or more piles of hand-woven bamboo mats having veneers in between, with the aid of resins; (c) Resin bonded bamboo corrugated roofing sheets, namely, corrugated roofing sheets made by compressing two or more plies of woven bamboo mats, with or without veneers, with the aid of resins. 67. 45.01 All goods 18% — 68. 47.02 All goods 18% — 69. 48.01 Newsprint manufactured by a manufacturer of newsprint specified under Schedule I of the Newsprint Control Order, 1962 and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). Nil — 70. 48.02 All goods 18% — 71. 48.02 Writing and printing paper, manufactured in a factory from pulp and supplied directly from the factory, for the printing of educational textbooks, against a purchase order, - Nil 3 (a) placed upon the manufacturer by a State Textbook Publication Corporation/Board, or in the case of States which do not have a State Textbook Publication Corporation/Board, by an officer not below the rank of a Deputy Secretary in the State Government concerned, or by the National Council for Educational Research and Training; and (b) in which the said Corporation/Board or the said officer of the State Government concerned or the said Council, as the case may be, declares that the said paper shall be used for the printing of educational textbooks. 72. 48.02 Hand-made paper and paperboard, manufactured by an establishment which furnishes a certificate to an officer not below the rank of an Assistant Commissioner of Central Excise from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), that the paper or paperboard, as the case may be, manufactured by the establishment, is commercially recognised as hand-made paper or hand-made paperboard Nil 4 73. 48.02 Maplitho paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil — 74. 48.03 or 48.04 All goods 18% — 75. 48.04 Kraft paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil — 76. 48.04 Kraft paper or kraft paperboard used in the manufacture of cartons for packing of horticultural produce 8% 5 77. 48.05, 48.06, 48.07, 48.08, 48.09 or 48.10 All goods 18% — 78. 48.11 Goods other than - 18% — (a) Products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; or (b) Products known commercially as `decorative laminates' 79. 48.12, 48.13, 48.14, 48.15 or 48.16 All goods 18% — 80. 48.18 The following goods - (a) Sanitary towels and tampons, for napkins and napkin liners for babies and similar sanitary articles 13% (b) Goods other than those mentioned at (a) above 18% 81. 4819.19 All goods 8% — 82. 4819.90 or 48.22 All goods 18% — 83. 48.23 The following goods, namely : - (a) Braille paper or paper pulp moulded trays Nil — (b) Cellulose insole board or sheet 8% — (c) Goods, other than - 18% — (i) goods mentioned at (a) or (b) above; (ii) products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as `decorative laminates' 84. 4901.10 All goods 18% — 85. 5004.19 All goods 18% — 86. 51.05, 5106.12, 5106.13, 5107.11, 5107.12 All goods 8% — 87. 51.08, 51.09 All goods 18% — 88. 52.04 The following goods, namely : - (a) Cotton sewing thread not containing any synthetic staple fibre 5% — (b) Cotton sewing thread containing any synthetic staple fibre 18% — 89. 5205.11, 5205.19, 5206.11, 5206.12 All goods 18% — 90. 5306.11, 5306.19 All goods 18% — 91. 5307.11, 5307.12 All goods 8% — 92. 5308.14 All goods 18% — 93. 53.09, 53.10 All goods 8% — 94. 54.01 All goods 18% — 95. 5402.20, 5402.32, 5402.42, 5402.43, 5402.52, 5402.62 All goods 30% — 96. 5402.39, 5402.49, 5402.59, 5402.69, 54.03, 54.04, 54.05 All goods 18% — 97. 55.01 to 55.04 All goods 18% — 98. 5505.10 All goods Rs. 10 per kg. Or 30%,whichever is higher — 99. 5505.20 All goods Rs. 10 per kg. Or 18%,whichever is higher — 100. 55.06 to 55.10 All goods 18% — 101. 5601.10 All goods 13% 102. 56.03, 56.05 All goods 18% — 103. 5607.10 All goods 8% — 104. 5702.12, 5703.20 All goods Nil — 105. 5702.19, 5703.90 All goods 25% — 106. 58.03, 5805.11, 5805.19 All goods 8% — 107. 59.01 All goods 8% — 108. 59.02, 59.03 All goods 18% — 109. 59.04, 59.05 All goods 25% — 110. 5907.11, 5907.12, 5907.19 All goods 18% — 111. 5907.90 All goods 25% — 112. 63.01 to 63.04, 6305.10, 6305.20, 6305.90, 63.06, 6307.90 All goods 8% — 113. 64 (1) Footwear of value not exceeding Rs. 75 per pair Nil — (2) Chappals (sole without upper, to be attached to the foot only by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappals, of materials other than leather Nil — (3) Parts of hawai chappals mentioned at (2) above Nil — 114. 65 All goods 13% — 115. 6601.00 All goods 8% — 116. 67 All goods 13% — 117. 68 (1) Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used 8% — (2) Blocks, slabs, concrete beams and stairs of a kind used in pre-fabricated buildings of heading No. 94.06 8% — 118. 68 All goods, other than those mentioned against S. No. 117 18% — 119. 69 (1) Clay bricks, other than fire-clay bricks Nil — (2) Burnt clay tiles conforming to IS specification No. 3367-1975 Nil — 120. 6906.10 All goods 25% — 121. 70 (1) Glass globes for lamps and lanterns Nil — (2) Glass founts for kerosene wick lamps Nil — (3) Glass chimneys for lamps and lanterns Nil — 122. 70 (except sub-heading Nos. 7009.00 7011.10, 7012.10, 7013.10 or 7015.00) All goods, other than those mentioned against S. No. 121 18% — 123. 7009.00 All goods 13% — 124. 7015.00 All goods 8% — 125. 7101.10, 7101.20 or 7101.31 All goods Nil — 126. 7101.39 or 7101.40 All goods 18% — 127. 7101.50 or 7101.60 All goods Nil — 128. 7101.70, 7101.80 or 7101.90 All goods 18% — 129. 72 (1) Stainless steel waste and scrap arising out of manufacture of cold rolled stainless steel pattis/pattas Nil — (2) Stainless steel pattis/pattas when subjected to any process other than cold rolling Nil — (3) Stainless steel circles used within the factory of production in the manufacture of utensils Nil — 130. 73 (1) All goods fabricated at site of work for use in construction work at such site Nil -- (2) Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws Nil -- 131. 7323.10 All goods 8% — 132. 74 (1) Copper waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts Nil -- (2) Copper wire of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for manufacture of imitation zari Nil -- (3) Table, kichen or other house hold articles and parts thereof Nil -- 133. 76 Aluminium waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets Nil — 134. 7615.20 All goods 8% — 135 8215.00 All goods Nil — 136. 83 All goods 18% — 137. 84(except 84.01, 8413.11, 8413.12, 8413.13, 8413.14, 8413.20, 8413.91, 8414.10, 8414.20, 8414.30, 8414.91, 8414.92, 84.15, 84.18, 8422.10,8424.10,8424.91, 84.27, 84.32, 84.34, 84.36 84.37, 84.42, 84.50, 84.52, 84.69, 84. 70, 84.72, 84.73, 84.76, 84.79, 8481.10, 8481.20, 8481.91, 8481.92, 84.83) All goods 13% -- 138. 84.01 All goods except Nuclear Fuel 13% — 139. 8414.30, 8414.92, 84.15 All goods 30% — 140. 8418.10 All goods 18% — 141. 8418.90 All goods 30% — 142. 8422.10 All goods 18% — 143. 84.34 All goods Nil — 144. 84.42 Printing blocks and printing types Nil — 145. 84.42 Lithographic plates used within the factory of its production for printing purposes Nil — 146. 84.42 All goods other than - 13% — (a) printing blocks and printing types; and (b) lithographic plates used within the factory of its production for printing purposes 147. 84.50, 84.70 All goods 18% — 148. 84.72 All goods 18% — 149. 84.73 Parts of machines of Heading 84.71 or Graphic and Intelligence based Script Technology (GIST) cards for multi-lingual computers 13% — 150. 84.73 All goods other than parts of machines of Heading 84.71 and Graphic and Intelligence based Script Technology (GIST) cards for multilingual computers) 18% — 151. 8476.11, 8476.19 All goods 18% — 152. 8476.91 All goods 30% — 153. 8476.99 All goods 18% — 154. 84.79 Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes Nil — 155. 84.79 All goods other than Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes 13% — 156. 8481.10 or 8481.91 All goods 30% — 157. 84.33 Crankshafts intended for use in sewing machines Nil — 158. 84.83 All goods other than Crankshafts intended for use in sewing machines 13% — 159. 85.01 All goods 13% — 160. 85.02 Diesel-generating sets Nil 6 161. 85.02 All goods other than Diesel-generating sets assembled at site of installation from duty paid engine and generator 13% — 162. 85.03 or 85.04 All goods 13% — 163. 85.05, 85.06, 85.07 All goods 18% — 164. 85.08 All goods 13% — 165. 85.09 to 85.13 All goods 18% — 166. 85.14 or 85.15 All goods 13% — 167. 85.16 All goods 18% — 168. 85.17 to 85.20, 85.22, 8523.11 All goods 18% — 169. 8523.13 to 8523.90 All goods 18% — 170. 8524.10 Gramophone records 13% — 171. 8524.31 All goods 18% — 172. 8524.33 to 8524.90 All goods 18% — 173. 85.24 Recorded video cassette containing tape width not exceeding 15 millimeters and manufactured from an unrecorded video cassette 8% — 174. 85.25, 85.26 All goods 13% — 175. 8527.00 Radio sets including transistor sets 8% -- Explanation. - For the purposes of this entry, "Radio sets including transistor sets" means such apparatus as 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. 176. 85.27 All goods other than those mentioned against S. No. 175 18% — 177. 85.28, 85.29 All goods 18% — 178. 8527.00 or 8528.00 All goods assembled at home as a hobby from readymade kits by individuals for their personal use. Nil — 179. 85.30 or 85.31 All goods 13% — 180. 85.32 All goods 18% — 181. 85.35 All goods 18% — 182. 8536.10 All goods 30% — 183. 8536.90, 85.37 or 85.38 All goods 18% — 184. 85.39 Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb 8% — 185. 85.39 All goods other than vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb 13% — 186. 8540.11 All goods 18% — 187. 8540.12 Black and White Cathode-Ray television picture tubes 13% — 188. 8540.90, 85.41, 85.42 All goods 18% — 189. 8543.10 All goods 13% — 190. 8543.90, 85.44, 85.45, 85.46, 85.47, 85.48 All goods 18% — 191. 86.05 Each unit of broad-gauge second class coaches including postal vans and luggage-cum-brake vans 15% — 192. 86.05 Each unit of metre-gauge second class coaches including postal vans and luggage-cum-brake vans 15% — 193. 86.05 All goods, other than those mentioned against S. Nos. 191 and 192 18% — 194. 86.06 Each unit of bogie-open-eight-wheeler wagons of pay-load not exceeding 60 tonnes 15% — 195. 86.06 Each unit of broad-gauge eight-wheeler covered wagons of pay-load not exceeding 60 tonnes 15% — 196. 86.06 Each unit of four-wheeler tank-wagons of pay- load not exceeding 23 tonnes 15% — 197. 86.06 Each unit of eight-wheeler tank-wagons of pay- load not exceeding 60 tonnes 15% — 198. 86.06 Each unit of broad-gauge bogie open eight-wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes 15% — 199. 86.06 Each unit of metre-gauge bogie-open-eight-wheeler tank wagons of pay-load not exceeding 38 tonnes 15% — 200. 86.06 Each unit of metre-gauge eight-wheeler covered wagons not exceeding 38 tonnes 15% — 201. 86.06 All goods, other than those mentioned against S. Nos. 194 to 200 18% — 202. 86.07 All goods 18% — 203 87.03, 87.04 or 87.06 Three-wheeled motor vehicles and chassis therefor 15% — 204. 87.04 Motor vehicles for the transport of goods, other than petrol driven vehicles 15% — 205. 87.04 Dumpers, conforming to the following specifications, namely :- 15% — (i) The net weight (excluding pay-load) is more than 8 tonnes ; (ii) Designed for a maximum pay-load of 10 tonnes or more; and (iii) Designed for use off the highway. 206. 87.07 All goods 18% — 207. 9001.90, 90.02, 9003.90 All goods 18% — 208. 90.05 to 90.10 All goods 18% — 209. 90.21 Orthopaedic footwear, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil — 210. 90.21 Artificial limbs and rehabilitation aids for the handicapped Nil — 211. 90.22 All goods for medical, surgical, dental or veterinary use 5% — 212. 9032.11,9032.91 All goods 30% — 213. 91.03 to 91.14 All goods 8% — 214. 92.01 to 92.09 All goods 8% — 215. 93.02 to 93.07 All goods 18% — 216. 94.01 All goods 18% — 217. 94.02 Medical, surgical, dental or veterinary furniture and parts thereof 8% — 218. 94.02 All goods other than those mentioned against S. No. 217 18% — 219. 94.03 All goods 18% — 220 94.05 Kerosene pressure lanterns and parts thereof Nil — 221. 94.05 Hurricane lanterns Nil — 222. 94.05 Gas mantles intended for use in kerosene pressure lanterns Nil — 223. 94.05 All goods other than those mentioned against S. Nos. 220 to 222 above 18% — 224. 94.06 All goods 8% — 225. 95.04 Playing cards Nil — 226. 95.04 All goods except playing cards 13% — 227. 95.05 to 95.08 All goods 13% — 228. 96.01, 96.02, 96.04 All goods 18% — 229. 9605.10 All goods 30% — 230. 9605.90, 9606.90, 96.08, 96.11, 96.12, 9613.10, 9613.90, 96.14, 96.16, 96.18 All goods 18% — ANNEXURE Condition No. Conditions (1) (2) 1. If no credit of the duty paid on the inputs used in the manufacture of the goods has been availed of under Rule 57A of the Central Excise Rules, 1944. 2. If the goods are used in the factory of their production for the manufacture of excisable goods falling within the said Schedule. 3. If the waste arising in the process of printing of the textbooks is not further usable in the printing of such textbooks, it may be used for any other purpose without payment of duty. 4. If, - (a) the said officer is satisfied that the principal process of lifting of pulp is done by hand in the manufacture of the paper or, as the case may be, of the paper board, manufactured by such establishment; and (b) in the manufacture of such paper or paperboard, power driven sheet forming equipment is used, the Cylinder Mould Vat shall not exceed 40 inches. 5. If, - (i) the quantity of such kraft paper or kraft paperboard is specified, in writing, by the Managing Director or an officer of equivalent rank, in the Horticultural Produce Marketing and/or Processing Corporation of the State Government, to be intended for the manufacture of cartons for packing of horticultural produce; and (ii) the manufacturer of such cartons, - (a) follows the procedure set out in Chapter X of the Central Excise Rules, 1944; and (b) produces, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the Managing Director of the said Corporation to the effect that the cartons manufactured by using the aforesaid kraft paper or kraft paperboard have been used for the packing of horticultural produce. 6. If assembled at site of installation from duty paid engine and generator.