Effective rate of duty for goods of specified headings of Chapters 4 to 96
Notification No. 6/99-C.E.
Dated 28-2-1999
In excrcise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed (hereinafter referred to as the said Table) and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by clause 119 of Finance Bill, 1999, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, 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 First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
Explanation. - For the purposes of this notification, the rate specified in column (4) is ad valorem rate unless indicated otherwise.
TABLE
|
S. No. |
Chapter or heading No. or sub-heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
0401.13, 0402.11, 0403.11, 0404.11 |
All goods |
Nil |
|
2. |
09.02 |
Tea, in any form, made out of tea on which appropriate duty of excise has already been paid |
Nil |
|
3. |
0903.10 |
All goods |
Nil |
|
4. |
1506.00, 1507.00, 1508.10 |
All goods |
16% |
|
5. |
1701.90, 1704.10 |
All goods |
16% |
|
6. |
18 |
All goods |
16% |
|
7. |
1901.19, 1901.91, 1901.92, 1905.31 |
All goods |
16% |
|
8. |
2101.10, 2101.20, 2107.00, 2108.20, 2108.99 |
All goods |
16% |
|
9. |
2106.00, 2108.10 |
All goods |
24% |
|
10. |
2201.19, 2202.19, 2202.99, 2203.00, 2204.10 |
All goods |
16% |
|
11. |
2201.20, 2202.20 |
All goods |
24% |
|
12. |
2401.90, 2404.40, 2404.50, 2404.99 |
All goods |
24% |
|
13. |
2502.21, 2502.30, 2502.40, 2502.50, 2502.90 |
All goods |
24% |
|
14. |
27.07 |
All goods |
16% |
|
15. |
27.08 and 27.11 (except sub-heading No. 2711.21) |
All goods |
8% |
|
16. |
2710.11, 2710.12, 2710.13, 2710.19 |
All goods |
24% |
|
17. |
28 (except sub-heading Nos. 2804.11, 2804.12, 2804.21, 2804.31, 2804.32, 2804.33, 2804.40, 2805.11, 2811.21, 2814.10, 2833.10, 2833.20, 2844.10, 2844.20, 2845.10, 2845.20, 2847.11, 2851.11, 2851.21 and 2851.30) |
All goods |
16% |
|
18. |
29 (except sub-heading No. 2925.10) |
All goods |
16% |
|
19. |
31 (except heading No. 31.01) |
All goods |
16% |
|
20. |
32 (except sub-heading No. 3201.00 and 3215.10) |
All goods |
16% |
|
21. |
32.01 |
All goods |
8% |
|
22. |
3215.10 |
All goods |
Nil |
|
23. |
3301.00, 3302.10, 3302.90, 3303.00, 3305.10, 3305.91, 3306.90, 3307.31, 3307.49 |
All goods |
16% |
|
24. |
3304.00, 3305.99, 3307.10, 3307.20, 3307.39, 3307.50, 3307.90 |
All goods |
24% |
|
25. |
34 (except sub-heading Nos. 3401.11, 3401.12, 3401.13, 3402.10, 3403.10 and 3406.10) |
All goods |
16% |
|
26. |
35 |
All goods |
16% |
|
27. |
36 (except heading No. 36.05) |
All goods |
16% |
|
28. |
3701.20, 3701.90, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10, 3704.20, 3704.90, 3707.00 |
All goods |
16% |
|
29. |
38 (except sub-heading Nos. 3805.19, 3806.19, 3808.10, 3808.20, 3818.11, 3823.00, 3824.10 and 3824.20) |
All goods |
16% |
|
30. |
39 (except sub-heading Nos. 39.05 to 39.14 and sub-heding Nos. 3903.20, 3903.30, 3916.10, 3923.10 and 3924.10) |
All goods |
24% |
|
31. |
39.05 to 39.14 |
All goods |
16% |
|
32. |
3903.20, 3903.30 |
All goods |
16% |
|
33. |
40.02, 40.03, 40.04, 4005.90, 4006.90, 40.07, 4008.29, 40.09, 4011.20, 4013.20, 4014.90, 40.15, 4016.19, 4016.91, 4016.99, 40.17 |
All goods |
16% |
|
34. |
4006.10, 4008.19, 4008.22, 40.10, 4011.90, 40.12, 4013.90 or 4016.11 |
All goods |
24% |
|
35. |
42 |
All goods |
16% |
|
36. |
43 |
All goods |
24% |
|
37. |
44.02, 4404.90, 4405.90, 44.08, 44.09, 4410.11 |
All goods |
16% |
|
38. |
45 |
All goods |
16% |
|
39. |
4702.90 |
All goods |
16% |
|
40. |
4802.90, 48.03, 4804.90, 48.05, 48.06, 48.07, 48.08, 48.09, 48.10, 4811.10, 4811.20, 4811.39, 4811.40, 4811.90, 48.12, 48.13, 48.14, 48.15, 48.16, 4818.90, 4819.90, 48.22, 4823.90 |
All goods |
16% |
|
41. |
4811.31, 4823.40 |
All goods |
24% |
|
42. |
4818.10 |
All goods |
8% |
|
43. |
4901.10 |
All goods |
16% |
|
44. |
52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14, 5801.21, 5801.22, 5801.31, 5801.32, 5802.21, 5802.22, 5802.31, 5802.32, 5806.31, 5806.32, 6001.11, 6001.12, 6001.21, 6001.22, 6001.91, 6001.92, 6002.30, 6002.42, 6002.43, 6002.92, 6002.93 |
All goods |
8% |
|
45. |
5004.19, 51.08, 51.09, 5204.90, 5205.11, 5205.19, 5206.11, 5206.12, 5306.11, 5306.19, 5308.14, 54.01, 5402.39, 5402.49, 5402.59, 5402.69, 54.03, 54.04, 54.05, 55.01, 55.02, 55.03, 55.04, 5505.20, 55.06, 55.07, 55.08, 55.09, 55.10, 56.03, 56.05, 59.02, 59.03, 5906.99, 5907.11, 5907.12, 5907.19 |
All goods |
16% |
|
46. |
5402.10, 5402.20, 5402.31, 5402.32, 5402.41, 5402.42, 5402.43, 5402.51, 5402.52, 5402.61, 5402.62, 5505.10, 5702.19, 5703.90, 59.04, 59.05, 5907.90, 59.10, 6305.31, 6305.39 |
All goods |
24% |
|
47. |
68 (except 6807.10 and 6807.20) |
All goods |
16% |
|
48. |
6906.10 |
All goods |
24% |
|
49. |
70 (except 7009.00, 7010.11, 7010.12, 7010.21, 7011.10, 7012.10, 7013.10 and 7015.00) |
All goods |
16% |
|
50. |
7101.39, 7101.40, 7101.70, 7101.80, 7101.90 |
All goods |
16% |
|
51. |
83 |
All goods |
16% |
|
52. |
8418.10, 8422.10, 84.50, 84.70, 84.72, 8473.90, 8476.11, 8476.19, 8476.99 |
All goods |
16% |
|
53. |
8414.30, 8414.92, 84.15, 8418.90, 8476.91, 8481.10, 8481.91 |
All goods |
24% |
|
54. |
85.05, 85.06, 85.07, 85.09, 85.10, 85.11, 85.12, 85.13, 85.16, 85.17, 85.18, 85.19, 85.20, 85.21, 85.22, 8523.11, 8523.13, 8523.14, 8523.19, 8523.20, 8523.90, 8524.31, 8524.33, 8524.34, 8524.39, 8524.40, 8524.90, 8527.90 |
All goods |
16% |
|
55. |
85.28 |
All goods |
16% or Rs. 34,000 per set, whichever is higher. |
|
56. |
85.29, 85.32, 85.33, 85.34, 85.35, 8536.90, 85.37, 85.38, 8540.11, 8540.90, 85.41, 85.42, 8543.90, 85.44, 85.45, 85.46, 85.47, 85.48 |
All goods |
16% |
|
57. |
8536.10 |
All goods |
24% |
|
58. |
8605.90, 8606.90, 86.07 |
All goods |
16% |
|
59. |
8702.10, 8703.90, 8704.90, 8706.21, 8706.39, 8706.49, 8711.20, 8711.90 |
All goods |
24% |
|
60. |
87.07 |
All goods |
16% |
|
61. |
89.03, 89.07 |
All goods |
24% |
|
62. |
9001.90, 90.02, 9003.90, 90.05, 90.06, 90.07, 90.08, 90.09, 90.10, 9032.80 |
All goods |
16% |
|
63. |
9032.11, 9032.91 |
All goods |
24% |
|
64. |
93 (except 93.01) |
All goods |
24% |
|
65. |
94.01, 9402.90, 94.03, 9405.90 |
All goods |
16% |
|
66. |
94.04 |
All goods |
24% |
|
67. |
96.01, 96.02, 96.04, 9605.90, 9606.90, 96.08, 96.11, 96.12, 9613.10, 9613.90, 96.14, 96.16, 96.18 |
All goods |
16% |
|
68. |
9605.10 |
All goods |
24% |
|
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