Assessment on the basis of retail sale price for specified goods - 18/98 - Central Excise - Non Tariff

Assessment on the basis of retail sale price for specified goods Notification No. 18/98-C.E. (N.T.) Dated 2-6-1998 In exercise of the powers conferred by sub-section (1), read with sub-section (2), of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table. TABLE S. No. Chapter or heading No. or sub-heading No. Description Percentage of retail sale price for abatement (1) (2) (3) (4) 1 1803.00 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates. 35% 2 1901.19 or 1901.92 All goods. 35% 3 2106.00 Pan masala, in retail packs containing ten grams or more per pack. 50% 4 2201.20 and 2202.20 Aerated waters. 50% 5 32.08, 32.09 and 32.10 All goods. 40% 6 3303.00, 3304.00, 33.05 and 33.07 All goods. 50% 7 3306.10 Tooth powder and tooth paste. 30% 8 3401.20 and 3402.90 All goods. 35% 9 64.01 Footwear. 40% 10 6906.10 Glazed tiles. 50% 11 7321.10 Cooking appliances and plate warmers. 40% 12 8212.00 Razors and razor blades (including razor blade blanks in strips). 40% 13 8506.00 Primary cells and primary batteries. 40% 14 8509.00 Electro-mechanical domestic appliances with self-contained electric motor. 40% 15 8510.00 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor. 40% 16 8516.00 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes. 40% 17 8527.10 Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it. 30% 18 85.28 Television receivers (including video monitors and video projectors) other than monochrome, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus. 30% 19 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps. 40% Explanation. - For the purposes of this notification, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.