Effective rates of duty on specified goods of Chapters 5 to 96 - 008/96 - Central Excise - Tariff

Effective rates of duty on specified goods of Chapters 5 to 96

Notification No. 8/96-C.E

Dated 23-7-1996

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods 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 conditions, if any, laid down in the corresponding entry in column (5) thereof or as mentioned in said column (5) and specified below the said Table :

Provided that the item No. 17 of Conditions below, wherever applicable in this notification, shall come into effect on and from the 1st day of August, 1996.

TABLE

Reference No.	Chapter or heading No. or Sub-heading No.	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
5.1	05.01	Waste of fish or crustaceans, molluscs or other aquatic invertebrates, produced or manufactured in a 100% export loriented undertaking or a free trade zone and allowed to be sold in India	Nil	-
19.1	1901.19	Food preparations 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	Specified in item No. (1) of Conditions below.
21.1	21 or 22	Ice-creams, fruit juices, milk shakes or non-alcoholic beverages, prepared and dispensed by automatic vending machines	Nil	-
21.2	21.08	The following goods, namely :- (i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macaroni and soya temph, whether or not containing other food ingredients but not containing cocoa; (ii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulab- jamun-mix, namkeens such as bhujiya, chabena; and (iii) Sweet meats and snacks	Nil	-
22.1	2204.00	All goods, other than denatured ethyl alcohol of any strength	Nil	-
23.1	2301.00	Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery in a Free Trade Zone and brought to any other place in India.	Nil	-
24.1	24.04	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 (as defined in NOTE 1 to Chapter 24), 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	-
25.1	2502.10	Cement clinkers	Rs. 200 per tonne	-
25.2	2502.29	All goods	Rs. 350 per tonne	-
25.3	2502.29	All goods manufactured in, - (I) factory using vertical shaft kiln, with installed capacity certified as not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes; (II) factory using rotary kiln, with installed capacity certified as not exceeding 600 tonnes per day or 1,98,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 2,20,000 tonnes.	Rs. 200 per tonne	Specified in item No. (2) of Conditions below.
25.4	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	-
26.1	26.01 to 26.17	Ores	Nil	-
27.1	27	Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia		Specified in item Nos. (3) and (4) of Conditions below.
27.2	27	Naphtha used in a fertiliser plant during shut-down and start-up periods	Nil	Specified in item Nos. (3) and (4) of Conditions below.
27.3	27	Naphtha and Natural Gasoline Liquid intended for use - (i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of heavy water in such plants;	Nil	Specified in item Nos. (3) and (4) of Conditions below.
		(ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tuticorin for the manufacture of Heavy Water in such Plants
27.4	27	Furnace oil intended for use as feedstock in the manufacture of fertilisers	Nil	Specified in item Nos. (3) and (4) of Conditions below.
27.5	27	Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilisers	5% ad valorem	Specified in item Nos. (3) and (4) of Conditions below.
27.6	27	Furnace oil intended for use by M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin in the manufacture of synthesis gas or ammonia or steam or all or any of them and the synthesis gas or ammonia or steam or all or any of them so manufactured is supplied to Heavy Water Plant at Tuticorin for manufacture of Heavy Water	5% ad valorem	Specified in item Nos. (3) and (4) of Conditions below.
27.7	27	Bio-gas	Nil	—
27.8	27	Lean gas obtained from natural gas	Nil	—
27.9		Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any	Nil	Specified in item Nos. (3) and (4) of Conditions below.
		State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings
27.10	27	Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use as feedstock in the manufacture of fertilisers	Nil	Specified in item Nos. (3) and (4) of Conditions below.
27.11	27	Residues of petroleum oils or oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use otherwise than as feedstock in the manufacture of fertilisers	5% ad valorem	Specified in item Nos. (3) and (4) of Conditions below.
27.12	27	Low sulphur heavy stock (LSHS) used in a fertilizer plant during shut down and start up periods	5% ad valorem	Specified in item Nos. (3) and (4) of Conditions below.
27.13	27.10	Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received. Explanation. - For the purposes of the exemption, the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944.	Nil
27.14	27.11	Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) is received. Explanation :- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquified Petroleum Gases was received.	Nil
27.15	27.11	Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobu- tylene and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons is received. Explanation. - For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases	Nil
27.16	27.28	Ammonia, Nitrogen gas, Synthesis gas and oxygen, if used in the manufacture of Heavy Water	Nil	—
28.1	28	Sulphuric acid, Oleum, Oxygen and ammonia used in the manufacture of fertilisers	Nil	Specified in item No. (4) of Conditions below.
28.2	28	Sulphuric Acid used in a fertiliser plant for demineralisation of water	Nil	—
28.3	28	Ammonia used in a fertiliser plant in refrigeration and purification process	Nil	—
28.4	2808.10, 2809.00	All goods used in the manufacture of fertilizers	Nil	Specified in item No. (4) of Conditions below.
28.5	28	Sulphur Dioxide and Sulphur Trioxide, consumed within the factory of production in the manufacture of Suphuric acid	Nil	—
28.6	28	Thorium hydroxide	Nil	—
28.7	28	Ammonium Chloride and Manganese Sulphate intended for use- (a) as fertilisers; or (b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product Explanation. - "Fertilisers" shall have the same meaning assigned to it under the Fertiliser (Control) Order, 1985	Nil	—
28.8	28	Liquid nitrogen intended for use in processing and storage of semen for artificial insemination of cattle	Nil	—
28.9	28	Hydrogen and Nitrogen, consumed within the factory of production	Nil	—
28.10	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	—
28.11	28	Potassium metal supplied to heavy water plant	Nil	—
28.12	28	Phosphogypsum	Nil	—
28.13	28	Gold potassium cyanide, manufactured from gold and used in the electronics industry	20% of the value of such Gold Potassium cyanide excluding the value of Gold used in the manufacture of such goods
28.14	28, 38 or 71	(a) Catalysts, ingots, powder and sponge of any of the following metals, namely:- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium	20% of the value of material, if any, added and the amount char-ged for such manufacture	—
		(vii) Osmium (viii) Ruthenium (b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely:- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium
28.15	28, 29	All chemicals used in the manufacture of Centchroman	Nil	—
28.16	28.44, 28.45 or 84.01	Nuclear fuel	Nil	—
28.17	28, 29, 30	Anaesthetics	5% ad valorem	—
28.18	28, 38	Steam, Black liquor and Bleach liquor	Nil	—
28.19	28 or 38	Silicon in all forms	Nil	—
28.20	28	Gold potassium cyanide solution used within the factory of production for manufacture of zari	Nil	—
28.21	28, 29	The following bulk drugs, namely :-	Nil	—
		(a) Streptomycin (b) Isoniazid (c) Thiacetazone (d) Ethambutol (e) Sodium PAS (f) Pyrazinamide (g) Dapsone (h) Clofazamine (i) Tetracycline Hydrochloride (j) Pilocarpine (k) Hydrocortisone (l) Idoxouridine (m) Acetazolamide (o) Atropine (p) Homatropin (q) Chloroquine (r) Amodiaquine (s) Quinine (t) Pyrimethamine (u) Sulfamethopyrezine (v) Diethyl Carbamazine Explanation. - For the purpose of this notification, "bulk drugs" means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation
28.22	30	Formulations manufactured from the bulk drugs specified in reference No. 28.21 above.	Nil	—
		Explanation. - For the purposes of this notification, "formu- lation" means medicaments processed out of or containing one or more bulk drugs, with or without the use of any phar- maceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not apply
28.23	28, 29	The following goods, used for the manufacture of bulk drugs as specified in reference No. 28.21, namely :- (a) Meta Aminophenol (b) Para Nitrochlorobenzene (PNCB) (c) Picolines (d) Novaldiamine (e) Ethoxy methylene diethyl-malonate Nil	Specified in item No. (4) of Conditions below.
		(f) Hydrazine Hydrate (g) DL-2 Amino-1 butanol (h) Guanidine Nitrate (i) Citric Acid (j) 4, 7-DCQ (Dichloroquinoline) (k) N-methyl Piperazine (l) D-2-Aminobutanol (O-Aminobutanol) (m) Diethyl Carbamyl Chloride (n) 4-Cyanopyridine (o) Isonicotinic acid (p) Thiosemicarbazide (q) 1-Nitropropane (r) Pyrazine monocarboxylic acid (s) Pyrazine dicarboxylic acid (t) 4-Amino-4 Nitrodiphenyl sulphide (u) N-(4-Chlorophenyl)-O-Phenylene diamine (v) 5-Iodouracil (w) 1-Acetyl-5-Iodouracil (x) 2-Amino-5-Mercapto-1, 2, 4-Thiadiazole (y) 2-Amino-5-Amino-Sul- fomyl-1, 3, 4-Thiadiazole (z) 2-Acetylamino-5-Mer-capto-1, 3, 4-Thiadiazole (aa) Diamino maleo nitrile
28.24	28, 29	Bulk drugs other than those specified at reference No. 28.21 above	10% ad valorem	—
29.1	29	Bulk drugs, namely,- (i) Insulin (ii) Zidovudine	Nil	—
30.1	30	Insulin and Zidovudine	Nil	—
30.2	30	Desferrioxamine injection	Nil	—
30.3	30.03	Oral Rehydration Salts (ORS) in packages bearing a brand name	Nil	—
		Explanation. - "Brand name" shall mean 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 that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine 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
30.4	30	Deferiprone	Nil	—
31.1	31	All goods, other than those which are clearly not to be used - (a) as fertilizers; or (b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product	Nil	—
32.1	32	Nitrocellulose lacquers pro- duced in Ordnance factories belonging to the Central Government and intended for consumption for defence pur- poses or for supply to Central Government Departments	Nil	—
32.2	32.04 or 38.09	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles	Nil	—
33.1	3307.90 or 3304.00	Kumkum (including sticker kumkum), Kajal, Sindur, Alta and Mahavar	Nil	—
33.2	33.07	Sterile contact lens care solution	20% ad valorem	—
34.1	3401.11, 3401.12 or 3401.19	All goods	10% ad valorem	Specified in item No. (5) of Conditions below.
34.2	34.01	Laundry soaps produced by a factory owned by the Khadi and Village Industries Com- mission or any organization approved by the said Commission for the purpose of manufacture of such soaps	Nil	—
36.1	36.05	(A) Matches, in or in relation to the manufacture of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely :- (i) the process of giving - (a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches;	—	Specified in item No. (6) of Conditions below.
		(v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the Central Excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer
		1. Matches as mentioned at (A) above and packed in boxes/packs of not exceeding 40 matches each	Rs. 1.00 per hundred boxes/packs
		2. Matches as mentioned at (A) above and packed in boxes of 50 matches each	Rs.1.25 per hundred boxes
		3. Matches as mentioned at (A) above and packed in boxes of 300 matches each	Rs. 7.50 per hundred boxes.
		(B) Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely :- (i) The process of giving - (a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) The veneer Flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or card- boards; (vi) affixing of the Central Excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer.		Specified in item No. (6) of Conditions below.
		1. Matches as mentioned at (B) above and packed in boxes/ packs of not exceeding 40 matches each	Rs. 0.80 per hundred boxes/packs
		2. Matches as mentioned at (B) above and packed in boxes of 50 matches each	Rs. 1.00 per hundred boxes
		3. Matches as mentioned at (B) above and packed in boxes of 300 matches each	Rs. 6.00 per hundred boxes.
		(C) Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power,		Specified in item No. (7) of Conditions below.
		1. Matches as mentioned at (C) above and packed in boxes/packs of not exceeding 40 matches each	Rs. 0.40 per hundred boxes/packs
		2. Matches as mentioned at (C) above and packed in boxes of 50 matches each	Rs. 0.50 per hundred boxes
		3. Matches as mentioned at (C) above and packed in boxes of 300 matches each	Rs. 3.00 per hundred boxes.
		(D) Matches, in or in relation to the manufacture of which any process is ordinarily carr- ied on with the aid of power and cleared for home cons- umption by a manufacturer :-		—
		1. Matches as mentioned at (D) above and packed in boxes/packs of not exceeding 40 matches each	Rs. 1.92 per hundred boxes/packs
		2. Matches as mentioned at (D) above and packed in boxes of 50 matches each	Rs. 2.40 per hundred boxes
		3. Matches as mentioned at (D) above and packed in boxes of 300 matches each	Rs. 14.40 per hundred boxes.
39.1	39.01 to 39.14	Plastic materials reprocessed from, or produced out of, the scrap or the waste of goods falling under Chapter 39, 54, 55 or 59, and such reprocessing or production is done in India	Nil	—
39.2	39.20	Tapes and sheets of Polytetrafluoroethylene, Cellulose tri-acetate films and Polyvinyl Chloride (PVC) corrugated roofing sheets	20% ad valorem	—
39.3	39.20	Strips and tapes of Polypropylene used in the factory of its production in the manufacture of polypropylene ropes	Nil	—
39.4	39.20	Strips of Plastics intended for weaving of fabrics or for manufacture of sacks or bags	10% ad valorem	Specified in item No.(8) of Conditions below.
39.5	39.20	Polyethylene coated paper or Polyethylene coated paper board, other than the following, namely:- (a) Products consisting of sheets of paper or paper board impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operation; or (b) Products known commercially as "decorative lami- nates"	20% ad valorem	—
39.6	39.23, 39.24 or 39.26	All goods other than, - (i) goods of polyurethanes; (ii) insulated ware; and (iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks	Nil	Specified in item No. (8) of Conditions below.
39.7	39.23 or 39.24	Insulated ware Explanation. - For the purposes of this entry, "insulated ware" shall mean any multiwalled or multilayered article intended to provide thermal insulation.	20% ad valorem	—
39.8	39 or 40	Nipples for feeding bottles	Nil	—
39.9	39.04	Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty	Nil	—
39.10	39.17	Lay flat tubing	Nil	Specified in item No. (8) of Conditions below.
39.11	39.03	Unexpanded polystyrene beads	Nil	Specified in item No. (9) of Conditions below.
40.1	4005.00	Rubber products in the form of plates, sheets and strips, unhardened and unvulcanised, and whether combined with any textile material or otherwise (excluding products which are made wholly or partly of rubber which are used for resoling, retreading or repairing of tyres, including products commonly known as tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips)	Nil	Specified in item No. (8) of Conditions below.
40.2	4005.00	Compounded rubber used in the factory of its production for the manufacture of excisable goods falling within the said Schedule	Nil	—
40.3	40	Tread rubber, compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips	15% ad valorem	Specified in item No. (10) of Conditions below.
40.4	4008.11 or 4008.29	Plates, blocks, sheets and strips of micro-cellular or non-cellular rubber (excluding plates, blocks, sheets and strips of latex foam sponge), if used in the manufacture of soles, heels or soles and heels combined, for footwear	Nil	—
40.5	40.11, 40.12 or 40.13	Tyres, flaps and tubes used in the manufacture of (I) power tillers falling under heading No. 84.32 of the said Schedule; (II) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons	Nil	Specified in item No. (4) of Conditions below.
40.6	40.11, 4012 or 40.13	The following tyres, flaps and tubes, namely :-		Specified in item No. (11) of Conditions below.
		(I) Tyres of a kind used on animal drawn vehicles or hand carts of the following sizes, namely, 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR	Nil
		(II) Tyres for two wheeled motor vehicles known as mopeds	Rs. 29 per tyre
		(III) Tyres, -	Rs. 40 per tyre
		(a) for two wheeled motor vehicles other than mopeds; or (b) of a kind used on animal drawn vehicles or hand carts, of size 3.50-8
		(IV) Tyres, -	Rs. 120 per tyre
		(a) for three wheeled motor vehicles or of a kind used on animal drawn vehicles or hand carts, of sizes 4.00-10, 100/90-10, 4.00-8, 4.50-8, 4.50-10 or 5.00-10; or
		(b) of the sizes 3.50-10-6PR or 3.50-10-8PR, for three-wheeled motor vehicles; or
		(c) of a kind used on animal drawn vehicles or hand carts, of the size 3.50-10
		(V) Tyres, excluding those of sizes specified against item No. (VI)(f), for saloon cars, of rim sizes, namely:-
		(a) 14 inches and below	Rs. 290 per tyre
		(b) 15 inches and above but not exceeding 17 inches	Rs. 365 per tyre
		(VI) Tyres for motor vehicles other than item Nos. (II) to (V) above, of sizes, namely:-
		(a) 9.00-13, 7.00-17, 6.00-20, 6.50-20, 7.00-20, 7.50-20, 8.25-15, 8.25-16, 8.25-20 and 260 X 508
		(i) rayon tyres	Rs. 1225 per tyre
		(ii) other tyres	Rs. 1305 per tyre
		(b) 9.00-20
		(i) rayon tyres	Rs. 1445 per tyre
		(ii) other tyres	Rs. 1740 per tyre
		(c) 10.50-16, 10.00-20, 11.00-20 and 10.00-22
		(i) rayon tyres	Rs. 1740 per tyre
		(ii) other tyres	Rs. 2175 per tyre
		(d) 12.00-20, 10.00-24, 11.00-22, 11.00-22.5, 11.00-24, 11.00-24.5 and 12.00-24
		(i) rayon tyres	Rs. 2175 per tyre
		(ii) other tyres	Rs. 2545 per tyre
		(e) 14.00-20	Rs. 3610 per tyre
		(f) 6.00-14 FM, 6.60-14 FM, 6.70-15, 7.00-15, 6.00-14, 6.50-14, 6.50-16, 7.00-16, 215/65 R 15, 215/75 R 15, 195/65 R 15 PE-P7, 195/70-R15, 195/70-D15, LT195/80-D15, 195/70-B15, 10.00/75-15.3, 11.05/80-15.3, F78-15, 205/70-R15, 185/80-R15 and 195/80-R 15
		(i) rayon tyres	Rs. 575 per tyre
		(ii) other tyres	Rs. 650 per tyre
		(VII) Tyres for motor vehicles, trailers or front tyres for tractors, other than item Nos. (II) to (V) above, of sizes, namely:-
		(a) 6.00-16	Rs. 435 per tyre
		(b) 7.50-16 or 215/80 D-14 or tubeless 8.14-5	Rs. 945 per tyre
		(c) 9.00-16 or tubeless 11L-16SLN	Rs. 1085 per tyre
		(VIII) Front tyres for tractors (excluding tyres of size 6.00-16)	Rs. 160 per tyre
		(IX) Rear tyres for tractors of rim sizes, namely :-
		(a) 28 inches and below
		(i) rayon tyres	Rs. 540 per tyre
		(ii) nylon tyres	Rs. 640 per tyre
		(b) above 28 inches	Rs. 660 per tyre
		(X) Trailer tyres of size 8.25-19 LR 5-9 PR (Nylon) or 8.25-19 LT 5-10 PR (Nylon), for gun carriages	Rs. 300 per tyre
		(XI) Tyre flaps of rubber, other than of a kind used in two wheeled and three wheeled motor vehicles	Rs. 30 per flap
		(XII) Tubes for tyres of a kind used on animal drawn vehicles or hand-carts of the following sizes, namely, 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR; and 6.00-20-8PR	Nil
		(XIII) Tubes, -	Rs.10 per tube
		(a) for tyres of two-wheeled motor vehicles;
		(b) for tyres of size 3.50-10;
		(c) for tyres of three-wheeled motor vehicles of sizes, namely, 4.00-8, 4.50-8 and 4.50-10
		(d) for tyres of a kind used on animal drawn vehicles or hand-carts of sizes, namely, 3.50-8, 3.50-10, 4.00-8, 4.50-8 and 4.50-10.
		(XIV) Tubes for the following, namely :-	Rs. 40 per tube
		(a) tyres of saloon cars of rim sizes not exceeding 15 inches;
		(b) tyres of motor vehicles (other than saloon cars) of rim sizes 5.50-16 or 6.00-16 and front tyres of tractors of size 6.00-16;
		(c) front tyres of tractors.
		(XV) Tubes for the following, namely :-
		(a) rear tyres of tractors	Rs. 100 per tube
		(b) tyres of motor vehicles (other than saloon cars) of rim size 20 inches	Rs. 150 per tube
		(c) tyres, of motor vehicles (other than saloon cars) of rim sizes above 20 inches or of vehicles and equipments designed to use off the road of rim sizes not exceeding 25 inches	Rs. 265 per tube
		(XVI) Tubes, other than tubes of item (XII) to (XV) above and aero tubes	Rs. 50 per tube
		(XVII) Tubes for aero tyres	30% ad valorem
40.7	4404.00 or 4405.00	Wood and articles of wood	Nil	Specified in item No. (12) of Conditions below.
40.8	44	The following goods, namely :- (a) Resin bonded bamboo mats, namely, mats which are made by compressing two or more plies 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 plies of hand-woven bamboo mats having veneers in between, with the aid of resins ; (c) Resin bonded bamboo corrugated roofing sheets	Nil	—
48.9	48	Maplitho paper and kraft paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	Nil	—
48.10	48	Paper splints for matches, whether or not waxed	Nil	—
48.11	48	Asphaltic roofing sheets	Nil	—
48.12	48	Paper pulp moulded trays	Nil	—
48.13	48	Cellulose insole board or sheet	10% ad valorem	—
48.14	4811.30 or 4823.90	All goods, other than the following, namely :- (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, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; or (b) Products known commercially as `decorative laminates'	20% ad valorem
48.15	48	Corrugated paper/paper- board or converted types of paper/paperboard	Nil	Specified in item No. (13) of Conditions below.
48.16	48	Hand-made Paper and paperboard	Nil	Specified in item No. (14) of Conditions below.
48.17	48.01	Newsprint manufactured by a manufacturer of newsprint registered 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	—
48.18	48.02	Writing and printing paper, manufactured in a factory from pulp and supplied for the printing of educational textbooks	Nil	Specified in item No. (15) of Conditions below.
48.19	48	Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 50% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.	10% ad valorem	The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 1/93-Central Excises, dated the 28th February, 1993.
48.20	48	Kraft paper or kraft paperboard used in the manufacture of cartons for packing of horticultural produce	Nil	Specified in item No. (16) of Conditions below.
51.1	5105.10	Carded wool used captively in the manufacture of yarn of wool in plain (straight) reel hanks and of counts upto 10 counts	Nil	—
51.2	51.06	Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets	Nil	—
51.3	5110.10 or 5111.10	Woven fabrics of wool, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944, has been availed	Nil	—
51.4	51.10 or 51.11	The following fabrics woven on handlooms, namely :- (a) certified as "khadi" by the Khadi and Village Industries Commission; (b) processed without the aid of power or steam; (c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set-up or approved by Government for the purpose of development of handlooms; or (d) processed by an inde- pendent processor approved in this behalf by the Government of India on the recommendation of the Develo- pment Commissioner for handlooms	Nil	—
		Explanation. - For the purpose of the fabrics woven on handlooms, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietory interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics
51.5	51.10 or 51.11	Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 100 per square metre	Nil	—
51.6	51.10 or 51.11	Woven fabrics of wool when subjected to any one or more of the following processes, namely :- (a) Calendering with plain rollers; (b) Blowing (steam pressing)	Nil	Specified in item No. (17) of Conditions below.
52.1	52.02	All goods produced or manufactured - (a) in a free trade zone and brought to any other place in India; or (b) by a hundred per cent export oriented undertaking and allowed to be sold in India	Nil	—
52.2	5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn, not containing synthetic staple fibres - (i) supplied in plain (straight) reel hanks; or (ii) sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks under rule 96E of the Central Excise Rules, 1944; or (iii) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks	Nil	—
52.3	5205.11, 5205.19, 5206.11 or 5206.12	The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-	Nil	—
		(a) Cotton yarn (not containing synthetic staple fibres) of counts not exceeding 40, supplied in cross reel hanks; or (b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content.
52.4	5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn (not containing synthetic staple fibres) of counts exceeding 40 and supplied in cross reel hanks and purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Cor- poration or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account	3% ad valorem	—
52.5	5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn, not containing synthetic staple fibres	5% ad valorem	—
52.6	52.05 or 52.06	Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine and produced out of cotton yarn, in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid and meant for conversion into two-fold yarn and then reeling into plain (straight) reel hanks	Nil	—
52.7	5207.10, 5208.10 or 5209.10	Woven fabrics of cotton	Nil	—
52.8	52.07, 52.08 or 52.09	Cotton fabrics intended for use in the manufacture of cotton absorbent lint	Nil	—
52.9	52.07, 52.08 or 52.09	Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission.	Nil	—
52.10	52.07, 52.08 or 52.09	Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand-spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra	Nil	—
52.11	52.07, 52.08 or 52.09	Cotton fabrics processed without the aid of power or steam Explanation. - For the purpose of the cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam.	Nil	—
52.12	52.07, 52.08 or 52.09	Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms	Nil	—
52.13	52.07, 52.08 or 52.09	Cotton fabrics woven on handlooms and processed with the aid of power or steam by independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms, -
		(a) not containing polyester and of a value not exceeding Rs. 25 per square metre;	2% ad valorem	—
		(b) other (whether or not containing polyester).	4% ad valorem	—
		Explanation. - For the purposes of cotton fabrics woven on handlooms, the expression "independent processor" means a manufacturer, who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of cotton or weaving of cotton fabrics
52.14	52.07, 52.08 or 52.09	Fabrics woven on looms other than handlooms and subjected to any process with the aid of power or steam, of cotton (not containing any other textile materials) where the value of the fabrics does not exceed Rs. 25 per square metre	5% ad valorem	—
52.15	52.07, 52.08 or 52.09	Woven fabrics of cotton when subjected to any one or more of the following processes, namely :- (1) Calendering (other than calendering with grooved rollers); (2) Flanellete raising; (3) Stentering; (4) Damping on grey and bleached sorts; (5) Back filling on grey and bleached sorts; (6) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (7) Scouring, that is to say, removing yarn size and natural oil found in cotton;	Nil	Specified in item No. (17) of Conditions below.
		(8) Cropping or butta cutting; (9) Curing or heat setting; (10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric; (11) Expanding; or (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric. ExplanationI. - For the purposes of the woven fabrics of cotton, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.
		Explanation II. - The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as "denim fabrics" or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns
53.1	5307.11 or 5307.12	Jute yarn supplied in plain (straight) reel hanks	Nil	—
53.2	53.07	Jute yarn purchased by Khadi and Village Industries Commission or State Khadi and Village Industries Board or a registered handloom co-operative society or an organisation set up or approved by the Government for the purpose of development of handlooms or handicrafts and payment for such yarn is made by cheque drawn by such co-operative society or organisation, as the case may be, on its own bank account	Nil	Specified in item No. (18) of Conditions below.
53.3	53.04, 53.08 or 53.10	The following goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power, namely :- (a) Sisal and manila fibre, and yarn thereof; or (b) Woven fabrics of jute.	Nil	—
53.4	5309.10, 5311.10	The following goods if no credit under Rule 57A or Rule 57Q of the Central Excise Rules, 1944, has been availed, namely :- (a) Woven fabrics of flax; or (b) Woven fabrics of ramie.	Nil	—
53.5	5306.11, 5306.19, 5307.11, 5307.12, 5308.14 or 53.10	The following goods, namely :- (a) Flax yarn containing 85% or more by weight of flax; (b) Yarn, twist and thread, of jute; (c) Ramie yarn containing 85% or more by weight of ramie; or (d) Woven fabrics of jute.	5% ad valorem	—
53.6	53.11	Woven fabrics of Ramie	10% ad valorem	—
54.1	5402. 41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69	Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent	Nil	—
54.2	5404.10	Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent	Nil	—
54.3	54.02	The following goods, namely :- (a) Nylon filament yarn above 750 deniers; (b) Nylon filament yarn (other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier; or (c) Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier.	20% ad valorem	—
54.4	5402.32 or 5402.52	Twisted polyester filament yarn manufactured out of textured or draw-twisted polyester filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid.	Nil	—
54.5	5402.31 or 5402.51	Twisted nylon filament yarn manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid	Nil	—
54.6	5403.20 or 5403.32	Twisted viscose filament yarn manufactured out of viscose filament yarn including textured viscose filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid	Nil	—
54.7	5402.39 or 5402.59	Twisted polypropylene filament yarn manufactured out of polypropylene filament yarn on which appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid	Nil	—
54.8	5402.32, 5402.43, 5402.52 or 5402.62	Polyester filament yarn, dyed, printed, bleached or mercerised, and manufactured out of textured or draw twisted polyester filament yarn on which appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid	Nil	—
54.9	54	The following goods, namely :- (a) Polyester filament yarn intended for use under a programme duly approved by the Development Commis- sioner for handlooms for the manufacture of low price fabrics; or	10% ad valorem	Specified in item No. (19) of Conditions below.
		(b) Polyester filament yarn mentioned at (a) above contained in any fents, rags and chindies of the said low price fabrics, only to an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics.
54.10	54.02	Spandex yarn	10% ad valorem	—
54.11	54	The following goods namely :- (a) Nylon filament yarn (nontextured) intended for use for the manufacture of nylon- cotton blended sarees under a programme duly approved by the Textile Commissioner and an officer not below the rank of a Joint Secretary in the Ministry of Textiles; or	10% ad valorem	Specified in item No. (20) of Conditions below.
		(b) Nylon filament yarn mentioned at (a) above contained in any fents, rags and chindies of the said low price nylon-cotton blended, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total clearance of such low price nylon-cotton blen ded sarees.
54.12	5404.10	Monofilament of high density polyethylene or polypro- pylene, if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed	Nil	—
54.13	5403.20, 5403.31, 5403.32 or 5403.41	Viscose filament yarn purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account	5% ad valorem	—
54.14	5406.21, 5406.22, 5406.23 or 5406.29	Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms	Nil	—
54.15	5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23, or 5407.29	Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, with or without the use of machines	Nil	—
54.16	5406.21 5406.22, 5406.23, 5406.29 5407.21, 5407.22, 5407.23 or 5407.29	Fabrics, woven on handlooms and, - (a) processed without the aid of power or steam; or (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms	Nil	—
54.17	5406.10 or 5407.10	Woven fabrics	Nil	—
55.1	5501.20	Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre	Nil	—
55.2	55.05	All goods produced in a factory other than a factory producing man-made staple fibres or man- made filament yarns of organic polymers by manufacturing processes, either by polymerisation of organic polymers or chemical transformation of natural organic polymers, irrespective of whether such factory produces such man-made fibres or filaments only or also manufactures any other goods	20% ad valorem	—
55.3	55.10	Yarn of artificial staple fibre in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil	—
55.4	55.10	Yarn of artificial staple fibre (not containing synthetic staple fibres) supplied in plain (straight) reel hanks	Nil	—
55.5	55.09 or 55.10	The following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-	Nil	—
		(a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks; (b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content; (c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content; or
		(d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.
55.6	55.10	Yarn of counts exceeding 25 of artificial staple fibre (not containing synthetic staple fibres) supplied in cross reel hanks and purchased by a registered Apex Handloom Co-operative Society, the National Handloom Develop- ment Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account	10% ad valorem	—
55.7	51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49,5509.19 5509.22, 5509.32, 5509.42 or 5510.12	Multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, meant for use in the manufacture of fabrics and manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid, provided the factory where the yarn is manufactured, does not have facilities (including plant and equipment) for producing single yarn	Nil	—
55.8	51.06, 51.07, 5205.11 5206.11, 5402.31, 5402.39, 5402.41, 5402.49, 5402.51, 5402.59, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5509.11, 5509.21, 5509.31, 5509.41, or 5510.11	Single yarn dyed, printed, bleached or mercerised, and manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid, provided the factory where the yarn is manufactured does not have facilities (including plant and equipment) for producing single yarn	Nil	—
55.9	55.10	Cellulosic spun yarn (not containing synthetic staple fibre) produced out of cellulosic spun yarn (not containing synthetic staple fibre) in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid, wound on cones on doubling machine and meant for conversion into twofold yarn and then reeling into plain (straight) reel hanks	Nil	—
55.10	55	The following goods, namely :- (a) Polyester staple fibre intended for use for the manufacture of fabrics containing more than 40 per cent but less than 70 per cent, by weight of the said polyester fibre under a programme for the manufacture of low priced fabrics of aforesaid composition, duly approved, -	Nil	Specified in item No. (21) of Conditions below.
		(I) in the case of fabrics woven on handlooms, by the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board or by the Development Commissioner for Handlooms;
		(II) in the case of other fabrics, by the Textile Commissioner or an officer not below the rank of a Joint Secretary in the Ministry of Supply and Textiles; or
		(b) Polyester fibre mentioned at (a) above contained in any fents, rags and chindies of the said low price fabrics, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics.
55.11	52.05, 52.06, 54.02, 54.03, 55.09 or 55.10	Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power and produced out of yarn falling within Chapter 52, 54 or 55 of the said Schedule, on which the appropriate duty of excise under the said Schedule or as the case may be, the addition- al duty leviable under the Cus- toms Tariff Act, 1975 (51 of 1975), has already been paid	Nil	—
55.12	52, 54 or 55	Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Develop- ment Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account	Nil	—
55.13	55.11, 55.12, 55.13 or 55.14	Fabrics of man made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely :- (a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.	Nil	—
55.14	55.11, 55.12, 55.13 or 55.14	Fabrics of man made staple fibres woven on handlooms and pro- cessed without the aid of power or steam, or fabrics of man-made staple fibres woven on handlooms pro- cessed with the aid of power or steam by a factory owned by a State Government Handloom Deve- lopment Corporation or an Apex Handloom Co-operative Society approved by Govern- ment of India for the develop- ment of Handlooms, other than the following, namely, -	Nil	-
		(a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.
55.15	55	Fabrics woven on handlooms, containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content or containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content, and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms	Nil	—
55.16	55	Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra	Nil	-
55.17	55	Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of	Nil	-
55.18	55	Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fab- rics does not exceed rupees one hundred per square metre the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of producton	Nil	-
55.19	54 or 55	Woven fabrics of man made fibres subjected to any one or more of the following processes, namely :- (1) Calendering with plain rollers; (2) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (3) Padding, that is to say, application of natural starch to one or both sides of the fabrics; (4) Back filling, that is to say, application of starch to one side of the fabrics; (5) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; (6) Hydro-extraction, that is to say, mechanically extracting, or mechanically squeezing out water from the fabric; or (7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.	Nil	Specified in item No. (17) of conditions below.
55.20	5511.10, 5512.10, 5513.10 or 5514.10	Woven fabrics	Nil	—
55.21	52, 54 or 55	Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill	Nil	Specified in item No. (22) of Conditions below.
56.1	56.07 or 56.09	All goods made without the aid of power	Nil	—
56.2	56.07	Goods of jute made with the aid of power	5% ad valorem	—
56.3	56.07	Waste of jute	Nil	—
56.4	56.07	All goods made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the said Schedule or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid	Nil	—
56.5	53 or 56	Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila manufactures falling under Chapters 53, 56, 57 or 63 of the said Schedule	Nil	—
58.1	5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39	Fabrics not subjected to any process, of wool or of fine animal hair or of other textile material (other than cotton or man made fibre or jute) if no credit under rule 57A of the Central Excise Rules,1944 has been availed	Nil	—
58.2	5801.21, 5802.21 or 5802.51	Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre	5% ad valorem	—
58.3	5801.22, 5802.22 or 5802.52	Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre	5% ad valorem	—
58.4	5806.10	Narrow woven fabrics of cotton or man-made fibres, whether or not processed,- (a) of cotton (not containing any other textile material) and of value not exceeding Rs. 25 per square metre;	5% ad valorem	—
		(b) other	10% ad valorem	—
58.5	5806.31 or 5806.32	Narrow woven fabrics of cotton or man made fibres, not subjected to any process	Nil	—
58.6	5806.31	Narrow woven fabrics of cotton (not containing any other textile material) subjected to any process and of value not exceeding Rs. 25 per square metre	5% ad valorem	—
58.7	58.01, 58.02 or 58.06	All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam	Nil	—
58.8	5804.11 or 5804.12	Lace	10% ad valorem	—
58.9	58.01, 58.02 or 58.06	Fabrics of jute	5% ad valorem	—
58.10	58.05	Embroidery, other than those not subjected to any process	Nil	—
58.11	5806.39	The following goods, namely :- (a) Hair belting of wool; or (b) Strips of jute made from fabrics on which the appropriate duty of excise under the said Schedule has already been paid and intended for supply to the Indian Army	Nil	—
59.1	59.03	Fabrics of jute, impregnated coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute	Nil	—
59.2	59.10	Unprocessed cotton belting, woven	Nil	—
59.3	59	Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics and in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed	Nil	—
60.1	60.01 or 60.02	All goods processed without the aid of power or steam	Nil	—
60.2	6001.11, 6001.21, 6001.91, 6002.42 or 6002.92	All goods of cotton	Nil	—
60.3	60	All goods in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (other than goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man made fibre) not subjected to any further process, provided no credit under rule 57A or 57Q of the Central Excise Rules, 1944 has been availed	Nil	—
63.1	63	Made up textile articles made out of handloom fabrics	Nil	—
63.2	26301.20	Blankets of wool, provided the value of a blanket does not exceed rupees one hundred per square metre	Nil	—
63.3*	6305.10	Sacks and bags of jute	5% ad valorem	—
63.4*	53, 59 or 63	Rot proofed jute products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the said Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products	Nil	—
64.1	64.01	Footwear of value not exceeding Rs. 75 per pair	Nil	—
64.2	64.01	Hawai chappals (other than leather), that is to say, chappals known commercially as "hawai chappals", and parts thereof Explanation:- For the purposes of this entry, the term "chappal" shall mean sole without upper, to be attached to the foot only by thongs passing over the in-step but not even round the ankle.	Nil	—
68.1	68.07	Goods manufactured by Nirman Kendras and Nirmithi Kendras	Nil	Specified in item No. (23) of Conditions below.
68.2	68.07	The following goods, namely :- (i) Articles of mica; (ii) Mosaic tiles, that is to say, tiles known commercially as `mosaic tiles'; (iii) Goods manufactured at the site of construction for use in construction work at such site;	Nil	—
		(iv) Lightweight (solid or hollow) concrete building blocks
68.3	68.07	Blocks, slabs, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under heading No. 94.06	10% ad valorem	—
68.4	68	Goods, in which more than 25% by weight of one or more of the following materials have been used :- (i) Red mud, (ii) Press mud, or (iii) Blast furnace slag	Nil	—
68.5	68	Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used	Nil	Specified in item No. (24) of Conditions below.
68.6	68 or any other chapter	(i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board	10% ad valorem	—
69.1	69	Stoneware, which are only salt glazed	Nil	—
69.2	69	Clay bricks (other than fire-clay bricks)	Nil	—
69.3	68 or 69	Sand lime bricks	Nil	—
69.4	69	Roofing tiles Explanation:-For the purposes of this entry,`roofing tiles' include tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles	Nil	—
69.5	69	Burnt clay tiles conforming to I.S. specification No. 3367-1975.	Nil	—
70.1	70 or 94	Glass globes and glass chimneys for lamps and lanterns, and glass founts for kerosene wick lamps	Nil	—
70.2	70	Glassware produced by mouth-blown process	10% ad valorem	—
70.3	70	Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government	Nil	—
70.4	70.07 to 70.15	Glassware produced by semi- automatic process, that is to say where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used	10% ad valorem	—
71.1	71	Primary gold converted with the aid of power from any form of gold Explanation:- For the purposes of this entry, primary gold, means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires	Rs. 200 per kilogram	—
71.2	71	(I) Articles of - (a) gold (b) silver (c) platinum (d) palladium (e) rhodium (f) iridium (g) osmium (h) ruthenium	Nil	—
		(II) Ornaments and the like articles made of gold or silver or both, whether or not set - (a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or (b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof	Nil	—
		(III) Strips, wires, sheet, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof	Nil	—
		(IV) Precious and semi-precious stones, synthetic stones and pearls	Nil	—
		Explanation:- For the purposes of this entry :- (i) "ornament" means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or both, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments;
		(ii) "metal" shall include, - (a) any alloy in which any of the metals specified in this entry as item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent by weight; (iii) "articles" in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires
71.3	71	Silver, Platinum, Palladium, Rhodium, Iridium, Osmium and Ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires	Nil	—
72.1	72.22	Stainless steel circles used within the factory of production in the manufacture of utensils	Nil	—
72.2	72.19 or 72.20	Stainless steel pattis/pattas	Nil	When subjected to any process other than cold rolling
72.3	72	Waste and scrap of stainless steel	Nil	If such waste and scrap arises out of the manufacture of cold rolled stainless steel pattis/pattas.
73.1	73	Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95	Nil	Specified in item No. (4) of Conditions below.
73.2	73	Tyre bead wire rings intended for use in the manufacture of tyes for cycles and cycle rickshaws	Nil	—
73.3	40, 73, 83, 85, 87, or 95	Parts and accessories of cycles and Cycle rickshws	Nil	—
73.4	73.08	All goods fabricated at site of work for use in construction work at such site	Nil	—
73.5	73.10	Metal containers	Nil	(i) If in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or (ii) Such containers are produced by the manufacture thereof without the aid of power from sheets which had been tin- ned, printed, coated or lacquered by others with the aid of power
73.6	73.10 and 73.26	Mathematical boxes, geometry boxes and colour boxes	Nil	—
73.7	73.21 or 74.17	Kersosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy	Nil	—
73.8	73.21 and 94.05	Bio-gas stoves and hot plates of iron or steel; bio-gas lights	Nil	If such appliances are specially designed to operate using bio-gas.
73.9	73.23 or 7615.10	Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers	Nil	—
74.1	74.02 or 74.03	Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts	Nil	Provided that the exemption shall not apply to a manufacturer who produces or manufactures copper from copper or copper concentrate.
74.2	74.04	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	—
74.3	7408.19, 7408.29, 74.09 and 74.10	Bare copper wire of cross-sectional dimension not exceeding 0.315 mm.; copper strip and foil	Nil	If such wires, strips and foils are intended to be used for the manufacture of imitation "Zari".
74.4	74.09	All goods other than untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts	Nil	Provided that the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate.
74.5	74.09	Untrimmed sheeets or circles of copper, intended for use in the manufacture of handicrafts or utensils	Rs. 2500/- per metric tonne	Provided that - (i) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and (ii) the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate.
74.6	7418.10	Table, kitchen or other house- hold articles and parts thereof	Nil	—
76.1	76.01	Unwrought aluminium whether or not alloyed, intended for use in manufacture of untensils	Nil	Provided that the exemption shall not apply to a manufacturer who produces or manufactures alum- inium from aluminium ore or alumi- nium concentrate.
76.2	76.02	Aluminium waste and scrap used within the factory of production for manufacture of unwrought aluminium, plates and sheets of aluminium.	Nil	—
76.3	7604.21, 7604.29, 7604.30, 76.08 and 76.09	Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of - (1) artificial limbs; or (2) any of the following rehabilitation aids, namely - (i) Somi brace (ii) Ash brace (iii) Taylor brace (iv) Four post collars (v) Thumb splint (vi) Finger splint (vii) Axilla crutches (viii) Elbow crutches (ix) Walking frames (x) Wheel-chair/Tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind	Nil	Specified in item No. (4) of Conditions below.
76.4	76.06	Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils	Nil	If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and provided that the exemption shall not apply to a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
76.5	76.06	Aluminium circles intended for use in manufacture of utensils	Rs. 2000/- per metric tonne	If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and provided that the exemption shall not apply to a manufacturer who produces or manufactures aluminium from alumi nium ore or aluminium concentrate.
76.6	76.08	Aluminium pipes conforming to the specifications in Indian Standards 7092 (Part I or II) of the Indian Standards Institution and having outside diameter of - (i) 5.08 centimeters and wall thickness of 1.27 millimeters, (ii) 6.35 centimeters and wall thickness of 1.27 millimeters, (iii) 7.62 centimeters and wall thckness of 1.27 millimeters, (iv) 8.89 centimeters and wall thickness of 1.27 millimeters, (v) 10.16 centimeters and wall thickness of 1.27 millmeters, (vi) 12.70 centimeters and wall thickness of 1.32 millimeters, (vii) 15.24 centimeters and wall thickness of 1.47 millimeters.	Nil	If the Assistant Commissioner of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes.
76.7	76.12	Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil	—
82.1	82.06	All goods	Nil	If manufactu- red from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise spe- cified in the said Sche- dule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
84.1	72, 73, 82, 83, 84 or 85	Goods other than the following, namely :- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires	Nil	Specified in item No. (25) of Conditions below.
84.2	84.15 or 84.18	Airconditioners, refrigerators and water coolers	Nil	Specified in item No. (26) of Conditions below.
84.3	84.42	Printing blocks and printing types	Nil	—
84.4	84.42	Lithographic plates used within the factory of its production for printing purposes	Nil	—
84.5	84.79	Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes	Nil	—
84.6	84.83	Crankshafts intended for use in sewing machines	Nil	—
84.7	84.73	Graphic and Intelligence based Script Technology (GIST) cards for multi-lingual computers	10 % ad valorem	—
85.1	85.02	Diesel-generating sets	Nil	If assembled at site of installation from duty paid engine and generator.
85.2	85.39	Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb	Nil	—
85.3	85.36	Switches, plugs, sockets, fuses, lamp holders and ceiling roses	Nil	Specified in item No. (27) of Conditions below
85.4	85	The following goods, namely - 1. Rural Automatic Exchanges (upto 512 ports) 2. Integrated line and TRUNK Exchange (ILT) (upto 512 Ports) f3. Shared Radio Systems (upto 8/64 capacity) 4. Multi-Access Radio Systems (upto 30/256 capacity) 5. Single channel VHF equip- ment 6. Wireless Telephones having range of more than 1 kilometre 7. 10 Channel Digital UHF equipment 8. 4/6 Channel Analogue/ UHF equipment 9. 1+9 Line sharing systems 10. Time Division Multiple Access (TDMA) equipment 11. 3/8 Channel open wire carrier equipment	15% ad valorem	Specified in item No. (28) of Conditions below
		12. Main Distribution Frame 13. Following parts of the items Nos. 1 and 2 above, namely :- (a) Base modules and Line Modules (b) Input/output Processor (c) Alarm Display Units (d) Monitors (e) Software and documentation (f) Overvoltage Protection Devices (g) Maintenance Spares.
85.5	85 or 39	Cassette shell for audio cassette	Nil	—
85.6	85.24	Recorded video cassette containing tape width not exceeding 15 millimeters and manufactured from an unrecorded video cassette	Nil	—
85.7	8527.00	Radio sets including transistor sets Explanation. - For the purposes of this entry, "Radio sets including transistor sets" means such apparatus only as have 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.	10%	—
85.8	8527.00 or 8528.00	All goods assembled at home as a hobby from readymade kits by individuals for their personal use.	Nil	—
85.9	8528.00	All goods (monochrome)	Nil	—
85.10	85.29	Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (mono chrome) other than video monitors, video projectors and projection television sets.	Nil	Specified in condition No. (4) below.
85.11	8540.12	Black and White Cathode-Ray television picture tubes -
		(a) of screen size not exceeding 15 centimetres	Rs. 200 per tube	—
		(b) of screen size exceeding 15 centimetres but not exceeding 36 centimetres	10% ad valorem	—
		(c) of screen size exceeding 36 centimetres	Rs. 300 per tube	—
86.1	86.05	Each unit of broad guage second class coaches including postal vans and luggage- cum-brake vans	15% ad valorem	—
86.2	86.05	Each unit of metre guage second class coaches including postal vans and luggage-cum-brake vans	15% ad valorem	—
86.3	86.06	Each unit of bogie-open- eight-wheeler wagons of pay load not exceeding 60 tonnes	15% ad valorem	—
86.4	86.06	Each unit of broad-gauge eight-wheeler covered wagons of pay load not exceeding 60 tonnes	15% ad valorem	—
86.5	86.06	Each unit of four-wheeler tank-wagons of pay-load not exceeding 23 tonnes	15% ad valorem	—
86.6	86.06	Each unit of eight-wheeler tank-wagons of pay load not exceeding 60 tonnes	15% ad valorem	—
86.7	86.06	Each unit of broad-gauge bogie open eight-wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes	15% ad valorem	—
86.8	86.06	Each unit of metre-gauge bogie open eight-wheeler tank wagons of pay-load not exceeding 38 tonnes	15% ad valorem	—
86.9	86.06	Each unit of metre-gauge eight-wheeler covered wag- ons not exceeding 38 tonnes	15% ad valorem	—
86.10	Any Chapter	Parts of goods falling under heading 86.01 to 86.06 used within the factory of production in the manufacture of goods falling under heading No. 86.01 to 86.06	Nil	—
87.1	87.03	Cars for physically handicapped persons	30% ad valorem	An officer not below the Deputy Secretary in the Ministry of Industry certifies that they are capable of being used by the physically handicapped persons.
87.2	87.03	Motor vehicle, which after clearance has been registered for use solely as -		Specified in item No. (29) of Conditions below.
		(i) taxi;	30% ad valorem
		(ii) ambulance	15% ad valorem
87.3	87.03, 87.04 or 87.06	Three wheeled motor vehicles and chassis therefor	15% ad valorem	—
87.4	87.04	Motor vehnicles for the transport of goods, other than petrol driven vehicles	15% ad valorem	—
87.5	87	Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles	10% ad valorem	—
		Explanation. - For the purposes of this entry, "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source, and "electrically operated platform trucks", "electrically operated work trucks" and "electrically operated tow tractors" respectively means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles.
87.6	87	Chassis for battery powered road vehicles	10% ad valorem	Specified in item No. (4) of Conditions below.
87.7	85 or 40	Battery, battery chargers and tyres, tubes and flaps, intended for manufacture of electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors; and battery powered road vehicles.	10% ad valorem	Specified in item No. (4) of Conditions below.
		Explanation. - For the purposes of this entry, the meaning of "electrically operated trolley buses", "electrically operated platform trucks", "electrically operated work trucks", "electrically operated tow tractors"; and battery powered road vehicles" shall be as given under reference No. 87.5 above.
87.8	40, 45, 48, 68, 73, 85 or 87	The following goods intended for manufacture of electrically operated two wheelers or three wheelers - (a) tyres, tubes and flaps; (b) parts (of electrically operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73, 85 or 87	10% ad valorem	Specified in item No. (4) of Conditions below.
87.9	87.02, 87.04 or 87.06	Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor).	15% ad valorem	—
		Explanation. - For the purposes of this entry, "articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle.
87.10	87.04	Dumpers, conforming to the following specifications, namely :- (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.	15% ad valorem	—
87.11	87.05	Special purpose motor vehicles	Nil	If manufactured out of - (a) chassis, and (b) equipments, on which the duty of excise leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
87.12	87.06	Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab	15% ad valorem	—
87.13	87.14	Parts and accessories of vehicles of heading No. 87.12	Nil	—
87.14	87.02, 87.03 or 87.04	(i) All goods of heading No. 87.02 (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles	Nil	Specified in item No. (30) of Conditions below.
87.15	45, 48, 68, 73, 85 or 87	Parts of main battle tanks	Nil	Specified in item No. (31) of Conditions below.
87.16	Any Chapter	All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis of a motor vehicle of heading No. 87.02 or 87.04	Nil	Duty of excise on the chassis leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid.
87.17	87.01	Tractors of engine capacity exceeding 1800cc, on which weightlifting or other speci- alised material handling equipment is mounted, fitted or fixed;	10 % ad valorem	—
		Explanation. - For the purposes of this entry, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them.
87.18	87.09	Tractors, on which weight- lifting or other specialised material handling equipment is mounted, fitted or fixed.	15% ad valorem
		Explanation. - For the purposes of this entry, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them
87.19	87.02, 87.03, 87.04 or 87.16	(1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis -		If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.
		(i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver;	20% ad valorem
		or
		(ii) for the transport of more than 12 persons, excluding the driver; or	15% ad valorem
		(iii) for the transport of not more than 6 persons, excluding the driver; or	40% ad valorem
		(iv) for the transport of goods, other than petrol driven; or	15% ad valorem
		(v) for the transport of goods, other than at (iv) above.	40% ad valorem
		(2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation. - For the purposes of this entry, the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.	15% ad valorem	If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.
87.20	84.30 or 87.05	(i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the said Schedule has already been paid.	10% ad valorem	If no credit of the duty paid on the chassis and compressor has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.
		(ii) Drilling rigs mounted on motor vehicle chassis falling under 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the said Schedule has already been paid.	15% ad valorem
		Explanation. - For the purposes of this entry, value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig.
87.21	87	Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. - For the purposes of this entry, value of motor vehicle shall be equal to the value of the generating set fitted to such vehicle.	Rate of duty applicable on the diesel generating set fitted on the motor vehicle
87.22	87.16	Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. - For the purposes of this entry, value of trailer shall be equal to the value of the generating set fitted to such trailer.	Rate of duty applicable on the diesel generating set fitted on the trailer
88.1	88 or any other Chapter	Parts of aeroplanes or helicopters required for manufacture of servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)
		Explanation. - For the purposes of this entry, parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the said Schedule.	Nil
90.1	90.17	Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments.	Nil	Specified in item No. (4) of Conditions below.
90.2	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	—
90.3	90.21	Artificial limbs and rehabilitation aids for the handicapped	Nil	—
90.4	90 or 85	Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading 90.21 of the said Schedule	Nil	—
90.5	90.22	All goods for medical, surgical, dental or veterinary use	5% ad valorem	—
90.6	90 or any other Chapter	The following medical equipments, namely :- (1) Argon/Krypton laser (2) Aspiration - irrigation - equipment (3) Automatic keratometer (4) Automatic refractometer (5) C.A.M. stimulator (6)  Colour vision testing equipment (7) Complete refraction unit with phoropter/projectochart (8) Contact lens lathes (9) Contact lens polishing machines (10) Contact lens thickness measuring gauge (11) Corneal Anesthesiometer (12) Cryo-lathe (13) Dark adaptometer (14) Diathermy equipment (15) Exophthalmometer (16) Fluroscein angiography equipment including fundus camera (17) Glare testing equipment (18) Gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens (19) Intraocular lenses/ Keratoprosthesis/orbital inplants	Nil
		(20) Keratometer (21) Laser Interferometer (22) Lensometer/Projection lensometer (23) Low visual aids and sets (telescopic glasses) (24) Microsurgical needles, cannuals, blades, trephine blades, membrance peelers, diathermy probes, vitreous cutters atraumatic needles and sutures, intra ocular scissors and forceps (25) Ocular electro physiolo-gical testing equipment [Electro-retinography/Electroculography/ Visually evoked response equipment (ERG, EOG and VER)] (26) Operating glasses (2X, 4X, 6X)/Binomag (27) Ophthalmic cryo equipments (28) Ophthalmic hydraulic chair (29) Ophthalmic operating lights and fibre optic lights (30) Ophthalmic/Xenon Arc (31) Ophthalmoscope - Direct/Indirect (32) Ophthalmo dynamometer (33) Pachhy meter-Optical/Electronic (34) Pantoscope (35) Phaco-emulsifiction system (fragmentome) (36) Photoelectric Kerato-scope andThermokerato-scope (37) Photo slit lamp (38) Prism bars (39) Projection magnifier for contact lens inspection and verification (40) Pseudo-isochromatic chart book/Ishaire (41) Radiuscope base curve (for measurement of contact lenses) (42) Refractometer (43) Retinoscope Streak/spot (44) Roper Hall foreign Body Locator (45) Silicone Sponges/rubber/bands, for Retinal Detachment Surgery (46) Slit lamp biomicroscope (47) Softometer for measurement of the base curve of soft contact lenses (48) Specular microscope with monitor and recorder (49) Stereozoom microscope for inspection of contact lenses (50) Sterilisers (high speed/ethylene) (51) Surgical Operating Microscope Manual (52) Surgical Operating Zoom Microscope with close circuit T.V. Camera (53) Synoptophore (54) Tonometer (Schtotz/Applensation/Pheumo) (55) Ultrasonography A.B.M. Scan/Pacchymeter/clea ners (56) Visual field recording equipment (57) Vitrectomy equipment (Ocutome system) (58) Yag Laser (59) Diode Laser (60) Excimer Laser
90.7	90 or any other Chapter	The following goods, namely :- (1) Australia Antigen RIA Kit (2) Cardiac catheters with guidewires (3) Clips for aneurysms and clips applying forceps in Neuro-Surgery (4) Cardio vascular sutures (5) Cadiovascular special instruments, namely :- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) High pressure stop cocks and connectors for pressure recording (iv) Vascular bull-dog clamps (v) Vascular clamps (vi) Vascular needle holder (vii) Vascular scissors straight or angled (viii) Vascular tissueforceps (6) Compressed air breathing apparatus complete	Nil	—
		(7) D.C. Difibrilators for internal use and pace makers (8) Endotracheal tube (9) Haemodialysors (10) Heart lung machine (11) Heart valve prosthesis including valve frames (12) Nebulizied humidifier (13) Hydrocephalus shunts (14) Hyper-baric oxygen chamber (15) Fogarty and embolectomy catheters (16) Implantable cardiac pacemakers (17) Intra-arterial catheters and guidewires and material for intervention radiology (18) Intra-cardiac patches (19) Nebulizers excluding :- (i) Ultrasonic nebulizers (ii) Heat nebulizers (20) Omayya reservoirs for intraventricular investigation/ therapy (21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc. (22) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureteros- tomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls adhesive remover, skin barriers micropore surgical tapes, bag closing clamps karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets (23) Oxygenator (24) Plastic disposable 3-way connectors (25) Portable intermittent positive, pressure breathing apparatus (26) Pulmoflator (27) Respirators including ventimeters (28) Sengstaken tubes (29) Tracheostomy tubes (30) Ventilator used with anaesthesia apparatus (31) Vascular grafts (32) Tracheostomy tube of plain PVC, low pressure PVC, Red Rubber Plain, and Red Rubber cuffed (33) Various types of Cardiac catheters including balloon tipped, double Lumen and PTCA catheters, balloon dilatation catheters and Endomyocardial biopsy forceps (34) Disposable and non- disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces (35) Programmer for pace- maker (36) Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set; Transfer pack 1000 ml. and 300 ml.; disposable pherasis bowl 225 ml. and 373 ml.; hydoxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags (37) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses (38) Iridium wire (39) Anti-HLA sera (AB-CDR) (40) T.P.H.A. Kits and AIDS diagnostic kits (41) Gamma knife (42) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy (43) Cell Separator (44) Pressure Transducer and Pressure Amplifier (45) Cell Saver (46) Continuous Ambulatory Peritoneal Dialysis Fluid (47) Craniotome (Pneumatic and Electric Equipment) and Drills (48) Binocular Loupes (49) Intra Aortic Ballon Pump (50) Remote After Loading Brachy Therapy Equipment (51) Dosimetry System (52) Cell Saver Equipment (53) Cell Washer (54) Thawer Equipment for Blood Warming (55) Mammography Unit (56) O2 Concentrator (57) Ventricular Assist Device (58) Pace Maker (59) Activated Clot Time Machine (60) Cobalt Therapy Unit (61) Colour Doppler Ultrasound Scanner (62) SPECT Gamma Camera (63) Deep Therapy Unit (64) Cardiac and Vascular Angiography System including Digital substraction Angiography (65) Pulse Oximeter (66) Blood Gas Analyser (67) Sodium Potassium Analyser (68) Ultrasonic Surgical Aspirator (69) Intra Cranial Pressure Monitoring Equipment (70) Radio Therapy Simulator (71) Treatment Planning System (72) Angiography Contrast Agent (73) Mobile Image Intensifier (74) Magnetic Resonance Imaging System (75) Surgical Laser (76) Electro/Hydraulic Operating Table for CardioThoracic and Neuro Surgery (77) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations (78) Implants for pain relief and bladder control (79) Artificial electronics larynx instruments (80) Ventilators other than those used with anaesthesia (81) Digital Video EEG System (82) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement (83) Linear accelerator (84) Small portable pumps used for giving slow infusion of anti-cancer drugs or thalassaemic drugs Explanation : - For the purposes of this entry, the items listed above shall not include Foley Balloon Catheters.
94.1	94.05	Kerosene pressure lanterns and parts thereof	Nil	—
94.2	94.05	Hurricane lanterns	Nil	—
94.3	94.05	Gas mantles intended for use in kerosene pressure lanterns	Nil
94.4	94.02	Medical, surgical, dental or veterinary furniture and parts thereof	5% ad valorem	—
95.1	95.04	Playing cards	Nil	—
95.2	95	Sports goods	Nil	—
96.1	96.08 or 96.09	Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils	Nil	Specified in item No. (4) of Conditions below
96.2	96.08	Ball point pens including refills for ball point pen and parts thereof	Nil	—
96.3	96.08	Pens and parts thereof	Nil	—
96.4	96.08	Pencils	Nil	—

 

Item No.	CONDITIONS :-
(1)	Provided that the manufacturer of such food preparations produces, within five months form the date of clearance of such goods or within such extended period as the Assistant Commissioner of Central Excise may allow in this regard, a certificate from an officer not below the rank of a Deputy Secretary to Government of India or not below the rank of a Deputy Secretary to the State 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.
(2)	(i) The installed capacity of the factory shall be certified by an officer not below the rank of Director of Industries in the State Government.
	(ii) This exemption shall not be applicable to, -
	(a) cement manufactured from clinker not manufactured within the same factory;
	(b) cement bearing a brand name or trade name of another person;
	(c) any clearances of cement (including the clearances effected under notification Nos. 1/93-Central Excises, dated the 28th February, 1993 and 5/94-Central Excises, dated the 1st March, 1994) in excess of 99,000 tonnes of clearances, in a financial year; and
	(d) cement in respect of which a manufacturer avails of the exemption contained in notification No. 1/93-Central Excises, dated the 28th February, 1993;
	Provided that for the purpose of computing the quantity of 99,000 tonnes of clearances in a financial year as mentioned in clause (c) above, the quantity of cement, falling under sub-heading No. 2502.29, bearing a brand name or trade name (registered or not) of another person, cleared on payment of excise duty at the rate of rupees 350 per tonne, shall not be taken into account.
	Explanation. - For the purposes of this item, "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not that is to say a name or a mark, such as symbol, monogram,
	signature, or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(3)	The exemption shall be subject to proving to the satisfaction of an officer not below the rank of the Assistant Commissioner of Central Excise, that such goods are cleared for the intended use specified in column (3) of the said Table.
(4)	Where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
(5)	Provided that :-
	(i) the said soaps are manufactured under a scheme for the sale of janatha soap through public distribution system approved in this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies);
	(ii) the sale of such soaps are effected either through the National Co-operation Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Civil Supplies under the scheme referred to in condition (i) above, and such sale is at such prices to the said Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Industry (Department of Industrial Development).
(6)	Provided that,-
	(i) the amount of exemption shall be increased, by thirty five paise per hundred boxes if bamboo is used for the splints or for both splints and veneers;
	(ii) if the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50s :
	Provided further that an officer not below the rank of an Assistant Commissioner of Central Excise, is satisfied that the sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than rupees twenty lakhs.
	Explanation. - While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.
(7)	Provided that the exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year does not exceed 150 million matches and also subject to the following other conditions, namely :-
	(i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches;
	(ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches :
	Provided that -
	(a) the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches if bamboo is used for the splints or for both splints and veneers;
	(b) if the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable of matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches :
	Provided further that the exemption available shall be applicable only to a manufacturer which is a member of a co-operative society registered under any law relating to co-operative societies for the time being in force or a manufacturer recognised by the Khadi and Village Industries Commission or a State Khadi and Village Industries Board :
	Provided also that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in this notification.
	Explanation. - For the purpose of the matches mentioned in item (C), in column (3), against reference No. 36.1 of the said Table, -
	(A) no process other than the mechanical process employed for -
	(a) filling of boxes with matches (b) dipping of splints in the composition for match heads; (c) frame filling; (d) affixing of Central Excise Stamps; (e) packing; (f) the process of giving - (i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or (ii) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper, (g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on with the aid of power.
	(B) any other manufacturer referred to in the third proviso to the opening paragraph of this item shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely :-
	(i) such clearances exceed 150 million matches during the financial year; (ii) such clearances during the preceding financial year had exceeded 150 million matches; (iii) such production of matches in a calendar month during the financial year exceeds 15 million matches; (iv) any process mentioned in clause (A) above is ordinarily carried on with the aid of power;
(8)	If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of under Rule 57A of the Central Excise Rules, 1944.
(9)	Provided that the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking :-
	(a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and
	(b) to the effect that in case the enexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein :
	Provided further that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal, -
	(i) intimate to the proper officer the circumstances leading to such sale or disposal; and (ii) pay the duty which would have been levied thereon but for the exemption contained herein :
	Provided also that the proper officer may accept the said intimation after the expiry of the specified time of one month if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.
(10)	Provided that this exemption shall apply only to the tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips (hereinafter in this item referred to as the said goods), all taken together and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, upto first clearances of an aggregate value not exceeding rupees one hundred and fifty lakhs :
	Provided further that, subject to the conditions of computation of aggregate value of clearances contained in the Explanation below, nothing contained in this exemption shall apply, -
	(i) to a manufacturer if the aggregate value of clearances of all excisable goods including the said goods, by him or on his behalf for home consumption from one or more factories, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs :
	(ii) if the aggregate value of clearances of all excisable goods including the said goods, from any factory, by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs;
	(iii) to the said goods bearing a brand name or a trade name (registered or not) of another person.
Explanation. -
	(i) the expression `value' means either the value as determined in accordance with the provisions of section 4, or as the case may be, according to the tariff value fixed or altered under section 3, of the Central Excises and Salt Act, 1944 (1 of 1944);
	(ii) for computing the aggregate value of clearances, the clearances of any excisable goods which are chargeable to nil rate of duty or, which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of cleanances made in a financial year) issued under sub-rule (1) of the rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), and for the time being in force, shall not be taken into account;
	(iii) for computing the aggregate value of clearances, the clearances of the said goods bearing a brand name or a trade name (registered or not) of another person, which are not eligible for grant of exemption, shall not be taken into account;
	(iv) where the said goods bear a brand name or trade name (registered or not) of another manufacturer or trader, such goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader;
	(v) "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to the said goods for the purpose of indicating or so as to indicate a connection in the course of trade between such said goods and some person using such name or mark with or without any indication of the identity of that person.
(11)	If a tyre, flap or a tube is packed in a set in any combination and removed thereafter, the rate of duty leviable on such a set shall be the sum total of the duty applicable to the tyre, flap or tube constituting such a set;
	Explanation. - For the purpose of this exemption, -
	(i) "tyres of a kind used on animal drawn vehicles or hand carts" shall mean tyres for such use and bearing prominent marking of the letters "ADV" thereon;
	(ii) "tubes for tyres of a kind used on animal drawn vehicles or hand carts" shall relate only to tubes of sub-heading No. 4013.99 and every such tube shall bear a durable and prominent marking of the letters "ADV" on it;
	(iii) tyres and tubes for tyres of saloon cars of rim sizes, -
	(a) 12 inches shall include tyres and tubes for vans of size 4.50-12; and
	(b) 15 inches shall include tyres and tubes for vans of size 6.40-15.
(12)	If, -
	(i) used within the factory of their production in the manufacture of articles of wood falling under heading No. 44.10 or paper or paperboard (including wastes and scraps thereof) falling within chapter 47 or 48 of the said Schedule; or
	(ii) no process in or in relation to the manufacture of the wood and articles of wood is ordinarily carried on with the aid of power.
(13)	If, -
	(i) intended for the manufacture of cartons, boxes, containers and cases (including flattened or folded cartons/boxes) of corrugated paper or paperboard, whether in assembled or unassembled condition; and
	(ii) not produced in a factory manufacturing any paper or paperboard from pulp.
(14)	Provided that, -
	(i) the paper and paperboard is 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 handmade paper or handmade paperboard; and
	(ii) an officer not below the rank of an Assistant Commissioner of Central Excise 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 board, manufactured by such establishment.
	Provided further that in the manufacture of such paper or paperboard, power driven sheet forming equipment, namely, the Cylinder Mould Vat upto 40 inches may be used.
(15)	If, -
	(i) the writing and printing paper is supplied directly from such factory against a purchase order placed upon the manufacturer by a State Textbook Publication Corporation/Board or the National Council for Educational Research and Training; and
	(b) the said Corporation/Board or the National Council for Educational Research and Training declares in the purchase order that the paper shall be used for the printing of educational textbooks.
	Provided that the waste arising in the process of printing of the aforesaid textbooks, if not further usable in the printing of such textbooks, may be used for any other purpose without payment of duty.
(16)	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.
(17)	The exemption to woven fabrics of wool, cotton or woven fabrics of man made fibres mentioned against reference Nos. 51.6, 52.15 and 55.19 in column (3) of the said Table contained in this notification shall not apply to such fabrics processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or anyone or more of these processes with the aid of power or steam.
(18)	The exemption to jute yarn mentioned against reference No. 53.2 in column (3) of the said Table shall be available if, -
	(i) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate, -
	(a) in the case of fabrics woven on handlooms or yarn used for the development of handicrafts from the Director in charge of textiles and handlooms in the Government of a State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board;
	(b) in the case of other fabrics and handicrafts, from the Textile Commissioner or an officer not below the rank of the Joint Secretary in the Ministry of Textiles,
	to the effect that such yarn has not been used for the manufacture of jute fabrics (hessien) used for the manufacture of jute sacks
(19)	The concessional rate of polyester filament yarn for low priced fabrics mentioned against reference No. 54.9 in column (3) of the said Table shall be available only if -
	(i) the manufacturer produces evidence to the Assistant Commissioner of Central Excise to the effect that the said polyester filament yarn is intended for the specified use; (ii) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate from the Director in charge of Textiles and Handlooms in the Government of a State to the effect that the said polyester filament yarn has been used for the aforesaid purpose.
(20)	The concessional rate to nylon filament yarn for nylon cotton blended sarees mentioned against reference No. 54.11 in column (3) of said Table shall be available only if, -
	(i) the manufacturer produces evidence to the Assistant Commissioner of Central Excise to the effect that the said nylon filament yarn is intended for use under a programme duly approved by the Textile Commissioner and an officer not below the rank of a Joint Secretary in the Ministry of Textiles for the manufacture of low price nylon-cotton blended sarees; (ii) the manufacturer, shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate from the Textile Commissioner to the effect that the said nylon filament yarn has been used for the aforesaid purpose.
(21)	The exemption to polyester fibre for low priced fabrics mentioned against reference No. 55.10 in column (3) of said Table shall be available only if -
	(i) the polyester fibre is for the manufacture of low price fabrics containing more than 40 per cent, but less than 70 per cent, by weight of the said polyester fibre;
	(ii) the manufacturer produces evidence to the Assistant Commissioner of Central Excise to the effect that the said polyester fibre is intended for the specified use;
	(iii) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate, or
	(a) in the case of fabrics woven on handlooms, from the Director incharge of textile and handlooms in the Government of State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board.
	(b) in the case of other fabrics, from the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose.
(22)	The exemption in respect of fabrics made in a prison mentioned against reference No. 55.21 in column (3) of the said Table shall be available if, -
	(i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union Territory, as the case may be;
	(ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill; and
	(iii) the said independent processor or a composite mill produces a certificate or evidence to the Assistant Commissioner of Central Excise within a period of 90 days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.
(23)	If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below in rank of a Deputy Secretary in the Ministry of Urban Development of the Government of India, to the effect that -
	(a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and
	(b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses :
(24)	Provided that the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise may specify in this behalf, for receipt and use of those fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and files a monthly return, in the form and manner as may be specified by the Commissioner of Central Excise, with the Assistant Commissioner of Central Excise.
(25)	If the goods mentioned against reference No. 84.1 in column (3) of the said Table are used within the factory of production in the manufacture of the following power-driven pumps primarily designed for handling water, namely :-
	(i) Centrifugal pumps (horizontal or vertical pumps);
	(ii) Deep tube-well turbine pumps; (iii) Submersible pumps; (iv) Axial flow and mixed flow vertical pumps.
(26)	Provided that -
	(i) the goods mentioned against reference No. 84.2 in column (3) of the said Table (hereinafter in this item referred to as the said goods) are required by the foreign privileged organisation for its official use or by any privileged person for his personal use;
	(ii) the manufacturer furnishes to the Assistant Commissioner of Central Excise a written undertaking from the foreign privileged organisation or the privileged person (duly countersigned by the head of the mission or any other officer authorised by him) that the foreign privileged organisation or the privileged person concerned shall satisfy the proper officer of the Central Excise, -
	(a) within one month of the date of removal of the said goods or such extended period as the Assistant Commissioner of Central Excise may allow, that the said goods are in actual use of the foreign privileged organisation or the privileged person and in default thereof, to pay on behalf of the manufacturer the whole of the duty leviable thereon;
	(b) that said goods will not be re-sold or otherwise disposed of within three years from the date of removal to any organisation or person other than a foreign privileged organisation or a privileged person for official or personal use and in default, to pay on behalf of the manufacturer the whole of the duty leviable thereon;
	(c) that where the privileged person availing of the exemption is other than a foreign diplomatic or career consular or trade officer accredited to India, the exemption in respect of the said goods is availed of within four months from the date of arrival in India of that privileged person;
	(d) that the payment to the manufacturer is made in foreign exchange in respect of the purchase of the said goods; and
	(e) that the procedure as may be prescribed by the Central Board of Excise and Customs is followed.
Explanation. - In this item, the expression -
(a) "foreign privileged organisation" means a foreign diplomatic or consular or trade mission, United Nations Organisation or any of its specialised agency or any other International or Inter-governmental Organisation which is allowed by the Government of India, the facility of duty-free import of the said goods under the Diplimatic Relations (Vienna Convention) Act, 1972 (43 of 1972) or the Vienna Convention on consular Relations, 1963 or the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947);
	(b) "privileged person" means, -
	(i) foreign diplomatic or career consular or trade officers accredited to India;
	(ii) home-based non-diplomatic officials and home-based officials of foreign consulars and trade missions;
	(iii) internationally recruited officials of the United Nations Specialised Agencies and of other International or Inter-governmental Organisations to whom the provisions of Section 18(g) of Article V of the Schedule to the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), have been made applicable by a notification issued under section 3 of the said Act.
(27)	Provided that, -
	(i) the goods mentioned against reference No. 85.3 in column (3) of the said Table (hereinafter in this item referred to as the said goods) are manufactured by using fully hand-operated presses for moulding operations;
	(ii) no power is used for any operation after moulding in relation to the said goods except for their buffing, i.e. polishing; or for testing;
	(iii) the said goods conform to the Indian Standard and bear Standard Mark as defined under the Bureau of Indian Standards Act, 1986 (63 of 1986); and
	(iv) the exemption shall not apply to the said goods if the manufacturer affixes the said goods with a brand name or trade name (whether registered or not) of any other person or manufacturer :
(28)	Provided that the manufacturer produces at the time of clearance a certificate from an officer not below the rank oftechnical specifications) are required for the establishment of rural telecommunication network by the Department of Telecommunication and will not be used for any other purpose.
(29)	Provided that, -
	(a) the manufacturer at the time of clearance of motor vehicle mentioned against reference No. 87.2 in column (3) of the said Table (hereinafter in this item referred to as the said motor vehicle) has paid excise duty calculated at the rate of 40% ad valorem.
	(b) the manufacturer furnishes to the Assistant Commissioner of Central Excise a certificate from an officer authorised by the concerned State Transport Authority, to the effect that said motor vehicle has been registered for use solely as a taxi or ambulance, as the case may be, within three months of the clearance of the said motor vehicle from the factory of manufacture or such extended period as the said Assistant Commissioner may allow;
	(c) the manufacturer had not collected from the person, group of persons, any body or organisation, as the case may be, in whose name the said motor vehicle has been registered as a taxi or ambulance, as the case may be, or in case had collected, has refunded to such person, group of persons, any body or organisation, the amount equivalent of such exemption of duty;
	(d) the exemption in case of ambulance is only applicable for registered hospitals, nursing homes and sanitoriums and such other organisations as the Central Government may notify, in this behalf, in the Official Gazette; and
	(e) the manufacturer files a claim for refund of duty paid in excess of that specified against reference No. 87.2 in column (4) of the said Table, in terms of section 11B of the Central Excises and Salt Act, 1944 (1 of 1944).
(30)	Provided that, -
	(a) if vehicles mentioned against reference No. 87.14 in column (3) of the said Table (hereinafter in this item referred to as the said motor vehicle) are manufactured out of a chassis on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicles has been taken under Rule 56A or Rule 57A of the Central Excise Rules, 1944;
	(b) this exemption is not applicable to a manufacturer of said vehicles who is manufacturing such vehicles on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and
	(c) this exemption is not applicable to a manufacturer of the said vehicles who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
(31)	Provided that, -
	(a) it is proved to the satisfaction of the Assistant Commissioner of Central Excise that the parts are intended to be used as original equipment parts in the manufacture of main battle tank falling under heading 87.10 of the said Schedule; and
	(b) in case of the use of such parts elsewhere than in the factory of production of the parts, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
	Explanation. - For the purposes of this notification -
(a)	"low price" -
(I)	in respect of concessional rate for nylon filament yarn intended for use for the manufacture of nylon-cotton blended saree means the maximum ex-factory price fixed for such saree under the pro- gramme duly approved by the Textile Commissioner and an officer not below the rank of a Joint Secretary in the Ministry of Textiles for the manufacture of low price nylon-cotton blended sarees;
(II)	in respect of concessional rate for polyester filament yarn intended for use for the manufacture of low price fabric means the maximum ex-factory price fixed for such fabric under the programme duly approved by the Development Commissioner for Handlooms for the manufacture of low price fabrics;
(III)	In respect of exemption to polyester fibre intended for use for the manufacture of fabrics containing more than 40 per cent but less than 70 per cent means the maximum ex-factory price fixed for such fabrics under a programme duly approved, -
	(aa) in the case of fabrics woven on handlooms, by the Director in-charge of textile and handlooms in the Government of State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board.
	(ab) in the case of other fabrics, by the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose.
(b)	"fents" means -
(I)	bona fide cut-pieces of a saree or fabrics (excluding cut pieces of towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples;
(II)	damaged saree or fabrics (excluding damaged towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre; and
(III)	cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, cut from damaged sarees or dhoties;
(c)	"rags" means -
(I)	bona fide cut-pieces of a saree or fabrics, as the case may be, of length more than 23 centimetres but less than 45 centimetres where the width of the saree or fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples;
(II)	cut-pieces of a damaged or sub-standard saree or fabrics of length more than 23 centimetres but less than 45 centimetres where the width of the saree or fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the saree or fabric is less than one metre.
	(d) "chindies" means normal cut-pieces of a saree or fabrics, as the case may be, which are 23 centimetres or less, in length including remnants or cut-pieces of a saree or fabric, damaged or otherwise deficient in standard.

[Notification No. 8/96-C.E., dated 23-7-1996]