Effective rates of basic excise duty for specified goods of Chapters 1 to 96 - 005/99 - Central Excise - Tariff

Effective rates of basic excise duty for specified goods of Chapters 1 to 96

Notification No. 5/99-C.E.

Dated 28-2-1999

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with clause 119, clause 121 and clause 134 of the Finance Bill, 1999, which clauses have, 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, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the relevant List appended hereto, as the case may be, 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) (hereinafter referred to as the said Schedule), specified in the corresponding entry in column (2) of the said Table, -

(a) from so much of the duty of excise specified thereon under the First Schedule to the said Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and

(b) from so much of the Special duty of excise leviable thereon under the Second Schedule to the Central Excise Tariff Act, 1985, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,

subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table.

Explanation. - For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified.

TABLE

S. No.	Chapter or heading No. or sub-heading No.			Description of goods	Rate under the First Schedule			Rate under the Second Schedule				Condition No.
(1)	(2)			(3)	(4)			(5)				(6)
1.	13			Lac	Nil			=				=
2.	13			Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems	Nil			=				=
3.	1703.90			All goods, for use in the manufacture of goods other than alcohol	Nil			=				=
4.	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			=				1
5.	2108.99			Sweetmeats (known as `misthans' or `mithai' or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad	Nil			=				=
6.	21.08			Preparations in the nature of instant food mixes for consumption after processing (such as cooking, dissolving or boiling in water, milk, etc.)	8%			=				2
7.	2201.20 or 2202.20			Aerated waters prepared and dispensed by vending machines	Nil			Nil				=
8.	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 up to a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year	Nil			=				=
9.	2502.29			All goods manufactured in, - (I) factory using vertical shaft kiln, with installed capacity 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;	Rs. 200 per tonne			—				3
				(II) factory using rotary kiln, with installed capacity 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
10.	2504.21 or 2504.31			Marble slabs and tiles of value not exceeding Rs. 400 per square metre Explanation. - For the purposes of this entry, "value" shall mean the whole sale price exclusive of all taxes and levies as indicated in the invoice.	Rs. 30 per square metre			=				=
11.	26.01 to 26.17			Ores	Nil			=				=
12.	27			Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia	Nil			=				4 and 5
13.	27			Naphtha used in a fertiliser plant during shut-down and start-up periods	Nil			=				4 and 5
14.	27			Naphtha and Natural Gasoline Liquid intended for use-	Nil			=				4 and 5
				(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; (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
15.	27			Furnace oil intended for use as feedstock in the manufacture of fertilizers	Nil			=				4 and 5
16.	27			Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilizers	8%			=				4 and 5
17.	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	8%			=				4 and 5
18.	27			Bio-gas	Nil			=				=
19.	27			Lean gas obtained from natural gas	Nil			=				=
20.	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 fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any 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	Nil			=				4 and 5
21.	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 fertilizers	Nil			=				4 and 5
22.	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 fertilizers	8%			=				4 and 5
23.	27			Low sulphur heavy stock (LSHS) used in a fertiliser plant during shut down and start up periods	8%			=				4 and 5
24.	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			=				=
25.	27.11			Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received.	Nil			=				=
				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 were received.
26.	27.11			Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received	Nil			=				=
				Explanation. - For the purposes of this exemption, 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 polyisobuty-lene 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.
27.	27 or 28			Synthesis gas, if used in the manufacture of Heavy Water	Nil			=				=
28.	27			Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more [determined in the apparatus known as smoke point lamp in the manner included in the Bureau of Indian Standards Specification ISI : 1448 (P. 31) - 1968 as in force for the time being] and is ordinarily used as an illuminant in oil burning lamps	8%			=				=
29.	28			Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers	Nil			=				5
30.	28			Steam	Nil			=				=
31.	28			Sulphuric acid used in a fertiliser plant for demineralisation of water	Nil			=				=
32.	28			Ammonia used in a fertiliser plant in refrigeration and purification process	Nil			=				=
33.	2808.10 or 2809.00			All goods used in the manufacture of fertilisers	Nil			=				5
34.	28			Ammonium chloride and manganese sulphate intended for use -	Nil		=					=
				(a) as fertilisers; or
				(b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product
				Explanation. - For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.
35.	28			Gold potassium cyanide, manufactured from gold and used in the electronics industry	16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods		=					=
36.	28			Potassium iodate	8%		=					=-
37.	28 or 38			The following goods - (a) Supported catalysts of any of the following metals, namely :- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (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 :-	16% of the value of material, if any, added and the amount charged for such manufacture		=					=
				(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium.
38.	28 or 29			All chemicals used in the manufacture of centchroman	Nil		=					=
39.	28, 29 or 30			Anaesthetics	8%		=					=
40.	28 or 38			Silicon, in all forms	8%		=					=
41.	28			Gold potassium cyanide solution used within the factory of production for manufacture of zari	Nil		=					=
42.	28 or 29			The bulk drugs specified in List 1	Nil		=					=
				Explanation. - For the purposes of this notification, the expression "bulk drugs" means any pharamaceutical, 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.
43.	30			Formulations manufactured from the bulk drugs specified in List 1	Nil		=					=
				Explanation. - For the purposes of this notification, the expression "formulation" means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical 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.
44.	28 or 29			The goods specified in List 2, used for the manufacture of bulk drugs as specified in List 1	Nil		=					5
45.	29			2-Cyanopyrazine	Nil		=					=
46.	29			Bulk drugs, namely :-	Nil		=					=
				(i) Insulin (ii) Zidovudine
47.	30			Insulin and Zidovudine	Nil		=					=
48.	30			Desferrioxamine injection	Nil		=					=
49.	30			Deferiprone	Nil		=					=
50.	31			All goods, other than those which are clearly not to be used -	Nil		=					=
				(a) as fertilisers; or
				(b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product
51.	32			Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments	8%		=					=
52.	32.04 or 38.09			Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles	Nil		=					=
53.	33			Henna powder, not mixed with any other ingredient	Nil		Nil					=
54.	3401.11, 3401.12 or 3401.19			Soap, if manufactured under a scheme for the sale of Janata soap	8%		=					6
55.	36.05			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; (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 and if such Matches are -
				(1) packed in boxes or packs of not exceeding 40 matches each	Re. 1.00 per hundred boxes/packs		=					7
				(2) packed in boxes of 50 matches each	Rs. 1.25 per hundred boxes		=					7
				(3) packed in boxes of 300 matches each	Rs. 7.50 per hundred boxes		=					7
56.			36.05	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 cardboards; (vi) affixing of the Central Excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer and if such matches are -
				(1) packed in boxes/packs of not exceeding 40 matches each		Re. 0.70 per hundred boxes/packs			=				7
				(2) packed in boxes of 50 matches each		Re. 0.85 per hundred Boxes			=				7
				(3) packed in boxes of 300 matches each		Re. 5.10 per hundred boxes			=				7
57.			36.05	Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and when such Matches are -
				(1) packed in boxes/packs of not exceeding 40 matches each		Re. 0.20 per hundred boxes/packs				=			8
				(2) packed in boxes of 50 matches each		Re. 0.25 per hundred boxes					=		8
				(3) packed in boxes of 300 matches each		Re. 1.50 per hundred boxes					=		8
58.			36.05	Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption by a manufacturer packed in -
				(1)  boxes or packs of not exceeding 40 matches each		Re. 1.92 per hundred boxes/packs					=		=
				(2) boxes of 50 matches each		Rs. 2.40 per hundred boxes					=		=
				(3) boxes of 300 matches each		Rs. 14.40 per hundred boxes					=		=
59.			38	Concrete mix manufactured at the site of construction for use in construction work at such site		Nil					=		=
60.			38.22	Chemical reagents		Nil					=		9
61.			39	Cassette shell for audio cassette		8%					=		=
62.			39	Polyvinyl Chloride (PVC) compound		16%					=		=
63.			39	Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute		Nil					=		=
64.			39.01 to 39.14	Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96		Nil					=		=
65.			39.20	Polyvinyl chloride (PVC) corrugated roofing sheets		16%					=		=
66.			39.20	Strips and tapes of polypropylene used in the factory of its production in the manufacture of poly- propylene ropes		Nil					=		=
67.			39.20	Strips of plastics intended for weaving of fabrics or for manufacture of sacks or bags		16%					=		2
68.			39.20	Polyethylene coated paper or Polyethylene coated paper board, other than the following, namely :-		16%					=		=
				(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 operations; or (b) Products known commercially as "decorative laminates".
69.			3920.21 or 3920.22	Cellophane		16%					=		=
70.			39.23, 39.24 or 39.26	All goods other than, -									10
				(i) goods of polyurethanes; (ii) insulated ware; (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; and
				(iv) crates, - a) on aggregate value of clearances up to Rs. 85 lakhs, calculated from 2nd June, 1998 in the financial year 1998-99;							Nil		=
				(b) on aggregate value of clearances exceeding Rs. 85 lakhs, calculated from 2nd June, 1998 in the financial year 1998-99;		8%					=
				(c) on aggregate value of clearances up to Rs. 100 lakhs, in any other financial year;		Nil					=
				(d) on aggregate value of clearances exceeding Rs. 100 lakhs, in any other financial year.		8%					=
				Explanation. - Any clearances for exports or any clearances of goods exempted from duty or chargeable to Nil rate of duty shall not be included in computing the aggregate value of clearances.
71.			39.04	Plastic material commonly known as polyvinyl chloride compounds (PVC comp- ounds), 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					=		=
72.			39.17	Lay flat tubing		Nil					=		=
73.			39.03	Unexpanded polystyrene beads purchased by the Malaria Research Centre		Nil					=		11
74.			39 or 40	Nipples for feeding bottles		Nil					=		=
75.			40	Tread rubber compound, tread rubber, camelback, cushion compound, cushion gum, tread gum and tread packing strips		16%					=		12
76.			4011.90 or 4013.90	(a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts		Nil					Nil		13
				(b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts		16%					Nil		13
77.			40.11, 40.12 or	Tyres, flaps and tubes used in the manufacture of -		Nil					Nil		5
			40.13	(a) power tillers of heading No. 84.32 of the said Schedule; (b) two-wheeled or three- wheeled motor vehicles specially designed for use by handicapped persons
78.			40	Surgical rubber gloves or medical examination rubber gloves		8%					=		=
79.			44.06 or 44.07	100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste		Nil					=		=
80.			48	Paper splints for matches, whether or not waxed; Asphaltic roofing sheets		Nil					=		=
81.			48	Corrugated paper or paperboard or converted types of paper or paperboard, intended for the manufacture of goods falling under sub-heading No. 4819.12 of the said Schedule		Nil					=		14
82.			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 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags		8%					=		15
83.			48.02	(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya		Nil					=		=
				Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony (b) Intermediate products arising during the course of manufacture of the aforesaid, and used within the factory of its production for pulping		Nil					=		=
84.			5105.10	Carded wool used captively in the manufacture of yarn of wool		Nil					=		=
85.			5105.10	Carded wool, popularly known as `lefa' intended for making hand spun yarn of up to 10 counts		Nil					=		=
86.			51.06 or 51.07	Yarn of wool 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		Nil					=		16
87.			51.06	Yarn of wool of counts up to 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets		Nil					=		=
88.			51, 52, 53, 54 or 55	Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or 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 such fabrics		Nil					=		=
89.			5110.10 or 5111.10	Woven fabrics of wool, if no credit under rule 57A or rule 57B or rule 57Q of the Central Excise Rules, 1944, has been availed		Nil					=		=
90.			51.10 or 51.11	Fabrics woven on handlooms, namely :-		Nil					=
				(a) certified as "khadi" by the Khadi and Village Industries Commission; or
				(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 independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.
				Explanation. - In this entry, for the purposes 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.
91.			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. 150 per square metre		Nil					=		=
92.			51.10 or 51.11	Woven fabrics of wool when subjected to any one or more of the following processes, namely:-		Nil					=		17
				(a) Calendering with plain rollers;
				(b) Blowing (steam pressing).
93.			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		Nil					=		=
				(iii) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks.
94.			or 5205.11, 5205.19, 5206.11  5206.12	The following goods purchased by a registred 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		Nil					=		16
				drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account namely :- (a) Cotton yarn (not containing synthetic staple fibres), 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.
95.			5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn, not containing synthetic staple fibres		8%					=		=
96.			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					=		=
97.			5207.10, 5208.10 or 5209.10	Woven fabrics of cotton, other than those manufactured in a factory belonging to a multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill.		Nil					=		=
				Explanation. - For the purposes of this entry, "multi-locational composite mills" means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company
98.			52, 54 or 55	Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid		Nil					=		=
99.			52.07, 52.08 or 52.09	Cotton fabrics intended for use in the manufacture of cotton absorbent lint		Nil					=		=
100.			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					=		=
101.			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					=		=
102.			52.07, 52.08 or 52.09	Cotton fabrics processed without the aid of power or steam		Nil					=		=
				Explanation. - For the purposes of this exemption 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.
103.			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 cooperative society or any organisation set up or approved by the Government for the purpose of development of handlooms		Nil					=		=
104.			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:		8%					=		=
				Provided that this exemption shall not apply to an independent processor who is engaged primarily in the processing of woven fabrics of cotton or woven fabrics of man-made fibres in a factory and who has the facility in that factory (including plant and equipment) for carrying out heat-setting or drying with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory primarily and substantially engaged in the spinning of yarn or weaving of fabrics, on or after 10th December, 1998, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944) except in respect of fabrics manufactured or produced prior to the 16th day of December, 1998 and cleared on or after that date.
				Explanation I. - In this entry, 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 proprietory interest in any factory engaged in the spinning of yarn of cotton or weaving of cotton fabrics.
				Explanation II. - For the purposes of this exemption, the value of the fabrics shall be equal to 40% of the value determined under section 4 ofthe Central Excise Act, 1944 (1of 1944)
105.			52.07, 52.08 or 52.09	Woven fabrics of cotton when subjected to any one or more of the following processes, namely:-		Nil					=		17
				(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;
				(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.
				Explanation I.-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
106.		5307.11, 5307.12, 53.10, 5607.10, 5702.12, 5703.20, 58.01, 58.02, 58.06, 6305.10		Goods of jute		Nil					—		—
107.		56.02		Jute felt		Nil					—		—
108.		53.04, 53.05 or 53.08		Sisal and manila fibre and yarn thereof, in relation to the manufacture of which no process is ordinarily carried on with the aid of power		Nil					—		—
109.		5309.10 or 5311.10		The following goods, if no credit under rule 57A or rule 57B or rule 57Q of the Central Excise Rules, 1944 has been availed, namely:-		Nil					—		—
				(a) Woven fabrics of flax; (b) Woven fabrics of ramie
110.		5306.11, 5306.19 or 5308.14		The following goods, namely :- (a) Flax yarn containing 85% or more by weight of flax;		8%					—		—
				(b) Ramie yarn containing 85% or more by weight of ramie
111.		53.11		Woven fabrics of ramie		8%					—		—
112.		5402.10, 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 6 per cent.		Nil					—		—
113.		5404.10		Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent.		Nil					—		—
114.		54.02		The following goods, namely:-		16%					Nil		—
				(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; (c) Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier
115.		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, special duty of excise under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid		Nil					Nil		—
116.		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					—		—
117.		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					—		—
118.		54 02.39 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					—		—
119.		5404.10		Monofilament of high density polyethylene or polypropylene, if no credit under rule 57A or  rule 57B or rule 57Q of the Central Excise Rules, 1944 has been availed		Nil					—		—
120.		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		8%					—		16
121.		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 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					—		—
122.		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					—		—
123.		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					—		—
124.		5406.10 or 5407.10		Woven fabrics, other than those manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill Explanation. - For the purposes of this entry, multi-locational composite mills "means a public limited company which is engaged in the processing of fabrics with the aid of power along with spin-		Nil					—		—
				ning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.
125.		5501.20		Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre		Nil					—		—
126.		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 monomers 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		16%					Nil		—
127.		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					—		—
128.		55.10		Yarn of artificial staple fibre (not containing synthetic staple fibres) -		Nil					—		—
				(a) supplied in plain (straight) reel hanks; or (b) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks.
129.		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					—		16
				(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 artifical 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.
130.		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, 5509.50, 5509.60, 5509.90, 5510.12, or 5510.90		Multiple (folded) or cabled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn		Nil					Nil		18
131.		51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12		Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn		Nil					—		19
132.		51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90		Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn		Nil					—		20
133.		51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90		Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn		Rs. 5 per Kg					—		21
134.		5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49		Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn		Rs. 9 per Kg					Nil		22
135.		5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 403.49		Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn		Nil					Nil		23
136.		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 two fold yarn and then reeling into plain (straight) reel hanks		Nil					—		—
137.		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, special duty of excise under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) 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					Nil		—
138.		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 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		Nil					Nil		—
139.		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:-		Nil					—		—
				(a)  Fabrics containing onlypolyester and cotton in which the proportion of polyester staple fibres is less than 70% by weight of total fibre content; and
				(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.
140.		55.11, 55.12, 55.13 or 55.14		Fabrics of man-made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man-made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved by Government of India for the development of Handlooms, other than the following, namely :-		Nil					—		—
				(a) fabrics co ntaining only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and
				(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.
141.		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					—		—
142.		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					—		—
143.		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 fabrics does not exceed one hundred and fifty rupees per square metre and 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 production		Nil					—		—
144.		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					—		17
145.		5511.10, 5512.10, 5513.10 or 5514.10		Unprocessed fabrics of synthetic or artificial staple fibres, other than those manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill.		Nil					—		—
				Explanation. - For the purposes of this entry, multi-locational composite mills means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.
146.		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					—		24
147.		55.09 or 55.10		Yarn of shoddy up to 10 counts, if made out of used or new rags		8%					—		—
148.		5601.10		Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding		8%					—		—
149.		56.05		Metallic yarn (imitation zari)		Nil					—		—
150.		56.07 or 56.09		All goods made without the aid of power		Nil					—		—
151.		56.07		All goods (other than dipped cords falling under sub-heading 5607.90 of the said Schedule) made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) 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					—		—
152.		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 products falling under Chapter 53, 56, 57 or 63 of the said Schedule		Nil					—		—
153.		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 Rule 57A or 57B of the Central Excise Rules, 1944 has been availed		Nil					—		—
154.		5802.51		Tufted textile fabrics of cotton (not containing any other textile material) up to a value of Rs. 30 per square metre		8%					—		—
155.		5802.52		Tufted textile fabrics of cotton (not containing any other textile material) upto a value of Rs. 30 per square metre : Provided that this exemption shall not apply to an independent processor who is engaged primarily in the processing of woven fabrics of cotton or woven fabrics of man-made fibres in a factory and who has the facility in that factory (including plant and equipment) for carrying out heat-setting or drying with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics on or after 10th December, 1998, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944) except in respect of processed fabrics manufactured or produced prior to the 13th day of January, 1999 and cleared on or after that date.		8%					—
156.		5806.10		Narrow woven fabrics (whether or not processed) of cotton or man-made fibres : Provided that exemption shall not apply to an independent processor who is engaged primarily in the processing of woven fabrics of cotton or woven fabrics of man-made fibres in a factory and who has the facility in that factory (including plant and equipment) for carrying out heat-setting or drying with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics on or after 10th December, 1998, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944) except in respect of processed fabrics manufactured or produced prior to the 13th day of January, 1999 and cleared on or after that date.		8%					—
157.		or  5806.31  5806.32		Narrow woven fabrics of cotton or man-made fibres		Nil					—		—
158.		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					—		—
159.		or 5804.11  5804.12		Lace		8%					—		—
160.		58.05		Embroidery, other than those not subjected to any process		Nil					—		—
161.		5806.39		The following goods, namely :-		Nil					—		—
				(a) Hair belting of wool;
				(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.
162.		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					—		—
163.		5906.99		Rubberised textile fabrics, if no credit under rule 57A or rule 57B of the Central Excise Rules, 1944 has been availed		Nil					—		—
164.		59.10		Unprocessed cotton belting, woven		Nil					—		—
165.		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					—		—
166.		60.01 or 60.02		Knitted or crocheted fabrics processed without the aid of power or steam.		Nil					—		—
167.		6001.11, 6001.21, 6001.91, or 6002.92  6002.42		Knitted or crocheted fabrics of cotton		Nil					—		—
168.		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 57B or 57Q of the Central Excise Rules, 1944 has been availed		Nil					—		—
169.		6001.12, 6001.22, 6001.92, 6002.20, 6002.43 or 6002.93		Unprocessed knitted or crocheted fabrics		Nil					—		—
170.		63		Made up textile articles made out of handloom fabrics		Nil					—		—
171.		63.01		The following blankets, the value of which does not exceed Rs. 150 per square metre, namely:-		Nil					—		—
				(a)  blankets of wool;
				(b)  blankets of yarn of shoddy falling under heading No. 55.09 or heading No. 55.10 of the said Schedule
172.		6301.90		Jute blankets		Nil					—		—
173.		53, 59 or 63		Rot proofed 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					—		—
174.		66.01		Umbrellas, sun umbrellas and parts thereof		Nil					-		-
175.		68.07		The following goods, namely:-		Nil					-		-
				(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; (iv) Lightweight (solid or hollow) concrete building blocks.
176.		68.07		Goods manufactured by Nirman Kendras and Nirmithi Kendras.		Nil					-		25
177.		6807.10		Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used		Nil					-		-
178.		6807.20		All goods.		Nil					-		-
179.		68		Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used		Nil					-		26
180.		69		Stoneware, which are only salt glazed.		Nil					-		-
181.		69		Roofing tiles (including tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles).		Nil					-		-
182.		68 or 69		Sand lime bricks		Nil					-		-
183.		6906.10		Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles.		24%					-		27
				Explanation. - For the purposes of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles.
184.		6906.10		Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold.		Nil					-		28
185.		6906.90, 69.07, 69.09, 69.10 or 69.11		All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.		16%					-		27
				Explanation. - For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.
186.		70		Glassware produced by mouth-blown process		8%					-		-
187.		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					-		-
188.		70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90		All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation. - For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.		16%					-		27
189.		70.15		All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.		8%					-		27
				Explanation. - For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.
190.		71		Primary gold converted with the aid of power from any form of gold.		Nil					-		-
-				Explanation. - For the purposes of the exemption, "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.
191.		71		(I) Articles of -		Nil					-		-
-				(a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f) iridium; (g) osmium; or (h) ruthenium;
				(II) Ornaments and the like articles made of gold or silver or both, whether or not set -		Nil					-		-
-				(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;
				(III) Strips, wires, sheets, 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 entries (I), (II) and (III), as the case may be, -
				(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 at 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.
192.		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					-		-
193.		72		Stainless steel circles cut on job work, for use in the manufacture of utensils		Nil					-		29
194.		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					-		5
195.		73		Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder		Nil					-		30
196.		40, 73, 83, 85, 87 or 95		Parts and accessories of cycles and cycle rickshaws		Nil					-		-
197.		73.10		Metal containers		Nil					-		31
198.		73.10 and 73.26		Mathematical boxes, geometry boxes and colour boxes		Nil					-		-
199.		73.21 or 74.17		Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy		Nil					-		-
200.		73.21 and 94.05		Bio-gas stoves and hot plates of iron or steel; bio-gas lights		Nil					-		32
201.		73.23 or 7615.10		Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers		Nil					-		-
202.		74.02 or 74.03		Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts		Nil					-		33
203.		74.09 and 74.10		Copper strip and foil, intended to be used for manufacture of imitation "Zari"		Nil					-		-
204.		74.09		All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts		Nil					-		33
205.		74.09		Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils		Rs. 3100/- per metric tonne					-		34
206.		76.01		Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils		Nil					-		35
207.		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:-		Nil					-		5
				(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 or Tricycle components
				(xi) Braille shorthand machine
				(xii) Folding cane for blind
208.		76.06		Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils		Nil					-		36
209.		76.06		Aluminium circles		Rs. 2500/- per metric tonne					-		36
210.		76.08		Aluminium pipes conforming to the specifications in Indian Standards 7092 (Part I or II) of the Bureau of Indian Standards and having outside diameter of -		8%					-		37
				(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 thickness 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 millimeters,
				(vi)  12.70 centimeters and wall thickness of 1.32 millimeters,
				(vii)  15.24 centimeters and wall thickness of 1.47 millimeters,
				(viii)  17.78 centimeters and wall thickness of 1.63 millimeters,
				(ix)  20.32 centimeters and wall thickness of 1.83 millimeters.
211.		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					-		-
212.		82.06		Tools put up in sets		Nil					-		38
213.		82.11 or 82.14		Knives		8%					-		-
214.		82		Pencil sharpeners and blades thereof		Nil					-		-
215.		84		The coir processing machinery specified in List 3		Nil					-		39
216.		84		Spinnerettes made, inter alia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes		16%					-		40
217.		84 or 87		Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42. Explanation. - For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944 (1 of 1944), when sold by the manufacturer as spare parts or spare components		Rate of duty applicable on the said parts and components of motor vehicles					-		-
218.		84.08		Diesel engines up-to 10 HP		8%					-		-
219.		84.15 or 84.18		Air-conditioners, refrigerators and water coolers required by foreign privileged organisation or any privileged person		Nil					Nil		41
220.		84.10		Turbines for hydro-electric equipment of a capacity not exceeding 15 MW		8%					-		-
221.		8452.19		Sewing machines, other than those with inbuilt motors		Nil					-		-
222.		84.70		Electronic pocket calculators		8%					-		-
223.		85.24		Recorded video cassettes intended for television broad casting and supplied in formats such as U-matic, Betacam or any similar format		Nil					-		-
224.		85.24		The following goods, namely :-		Nil					-		42
				(a) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing
				(b)  Television and sound recording media such as video tapes and video discs
225.		85.28		Colour Television receivers, -
				(i) where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer;		16%					—		—
				(ii) in other cases -
				(a) of screen size up to 36 cm  - Rs. 1500 per set		—
				(b) of screen size exceeding 36 cm but not exceeding 54 cm		Rs. 2800 per set					-
				(c) of screen size exceeding 54 cm but not exceeding 68 cm		Rs. 4300 per set					—
				(d) of screen size exceeding 68 cm but not exceeding 74 cm		Rs. 11200 per set					—
				(e) of screen size exceeding 74 cm but not exceeding 87 cm		Rs. 12900 per set					—
				(f) of screen size exceeding 87 cm but not exceeding 105 cm		Rs. 17900 per set					—
				(g)  of screen size exceeding105 cm		Rs. 33000 per set					—
				Explanation. - For the purposes of this entry, `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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.
226.		85.28		All goods other than colour television receivers		16%					-		-
227.		85.28		All goods (monochrome)		Nil					-		-
228.		85.29		Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets.		Nil					-		5
229.		85.36		Switches, plugs, sockets, fuses, lamp holders and ceiling roses		16%					Nil		43
230.		85.36		Switches, plugs, sockets, fuses, lamp holders and ceiling roses, if no credit of the duty paid on the inputs used in the manu- facture of such goods has been availed of by the manufacturer under rule 57A or 57B of the Central Excise Rules, 1944.		8%					Nil		43
231.		86.01 to 86.06		All goods		Nil					-		44
232.		87		Motor vehicle falling under-									45
				(i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or		16%					Nil
				(ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi		24%					Nil
233.		87		Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles		8%					Nil		-
				Explanation. - For the purposes of the exemption, "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 mean 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.
234.		87		Chassis for use in the manufacturing of battery powered road vehicles		8%					Nil		5
235.		87.02, 87.04 or 87.06		Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor)		16%					Nil		-
				Explanation.- For the purposes of this exemption, "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.
236.		87.03		Cars for physically handicapped persons		24%					Nil		46
237.		87.05		Special purpose motor vehicles		Nil					-		47
238.		87.06		Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab		16%					Nil		-
239.		87.14		Parts and accessories of vehicles of heading No. 87.12		Nil					-		-
240.		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 liquified gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles		Nil					Nil		48
241.		45, 48, 68, 73, 85 or 87		Parts of main battle tanks intended to be used in manufacture of such tanks		Nil					-		5 and 49
242.		87.01		Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed Explanation. - For the purposes of this exemption, 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.		16%					-		-
243.		87.09		Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed		16%					-		-
				Explanation. - For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specia- lised material handling equip- ment mounted, fitted or fixed on them.
244.		87.02, 87.03, 87.04 or 87.16		(1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis -									50
				(i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver;		24%					6%
				(ii) for the transport of more than 12 persons, excluding the driver;		16%					Nil
				(iii) for the transport of not more than 6 persons, excluding the driver;		24%					16%
				(iv) for the transport of goods, other than petrol driven;		16%					Nil
				(v) for the transport of goods, other than at (iv) above.		24%					16%
				(2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis.		16%					-		50
				Explanation.- For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.
245.		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;		16%					-		51
				(ii) Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the said Schedule has already been paid.		16%					-		51
				Explanation.- For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig.
246.		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 exemption, value of motor vehicle shall be deemed to 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.					Nil		-
247.		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 exemption, 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.					-		-
248.		89.01, 89.02, 89.04, 89.05 or 89.06		All goods		Nil					-		-
249.		9001.10		All goods		Nil					-		-
250.		9003.11 or 9003.19		Frames and mountings for spectacles, goggles or the like of value below Rs. 500 per piece		Nil					-		-
251.		90.17		Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments		Nil					-		5
252.		90.27		Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances. Explanation.- For the purposes of this exemption, - (a) "narcotic drugs" and "psych-otropic substances" shall have the meanings respectively assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);		Nil					-		-
				(b) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits.
253.		91.01 or 91.02		Watches of retail sale price not exceeding Rs. 850/- per watch		8%					-		-
				Explanation.- For the purposes of this exemption, 'retail sale price' means the maximum price at which the excisable goods in package 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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.
254.		9402.10		All goods		8%					-		-
255.		94.04		Rubberised coir mattresses		Nil					-		-
256.		94.06		All goods		Nil					-		-
257.		95		Sports goods		Nil					-		-
				Explanation. - "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise.
258.		96.08		Pens and parts thereof,-							-
				(i) of value not exceeding Rs. 100 per piece		Nil					-
				(ii) of value exceeding Rs. 100 per piece		8%					-
259.		96.08		Ball point pens including refills for ball point pens and parts thereof,-
				(i) of value not exceeding Rs. 100 per piece		Nil					-
				(ii) of value exceeding Rs. 100 per piece		8%					-
260.		96.08 or 96.09		Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils		Nil					-		5
261.		96.08		Pencils		Nil					-		-
262.		Any Chapter		(i) Cement Bonded Particle Board		Nil					-		-
				(ii) Jute Particle Board
				(iii) Rice Husk Board
				(iv) Glass-fibre Reinforced Gypsum Board (GRG)
				(v) Sisal-fibre Boards
				(vi) Bagasse Board
263.		Any Chapter		Goods required for, - (a) the substitution of ozone depleting substances (ODS);		Nil					Nil		52
				(b) the setting up of new projects with non-ozone depleting sub-stances (non-ODS) technologies.
				Explanation. - "Goods" for the purpose of this exemption, means goods which are designed exclusively for non- ozone depleting substances (non-ODS) technology.
264.		Any Chapter		Goods other than the following, namely:-		Nil					-		53
				(a) Electrical stampings and laminations;
				(b) Bearings; and
				(c) Winding wires.
265.		Any Chapter		Non-conventional energy devices/systems specified in List 4		Nil					-		-
266.		Any Chapter		Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06		Nil					-		5
267.		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					-		54
268.		Any Chapter		Parts of aeroplanes or heli- copters required for manufac- ture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)		Nil					-		-
				Explanation.- For the purposes of this exemption, 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.
269.		Any Chapter		Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the said Schedule		Nil					—		—
270.		Any Chapter		Medical equipment specified in List 5		Nil					—		—
271.		Any Chapter		Medical equipment and other goods specified in List 6 Explanation. - For the purposes of this exemption, the items in the list above shall not include Foley Balloon Catheters.		Nil					—		—
272.		Any Chapter		Goods specified in List 7		8%					—		55
273.		Any Chapter		Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09		Nil					—		—
274.		Any Chapter		Aluminium ferrules, used within the factory of production or in any other factory, in manu- facture of pencils falling under heading No. 96.08 or 96.09		Nil					—		—
275.		Any Chapter		Goods, specified in List 8, supplied to the Oil and Natural Gas Commission or the Oil India Limited		8%					—		5 and 56

ANNEXURE

Condition No.	Conditions
1.	If the manufacturer of the food preparations produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India or not below the rank of a Deputy Secretary to the State Government 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, within five months from the date of clearance of such goods or within such further period as the Assistant Commissioner of Central Excise having jurisdiction may allow in this regard.
2.	If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of by the manufacturer under rule 57A or 57B of the Central Excise Rules, 1944.
3.	(i)  If the cement manufacturer makes a declaration to the Assistant Commissioner of Central Excise having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the said Assistant Commissioner for his satisfaction in this regard.
	(ii)  The exemption shall be applicable up to a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 350 per tonne shall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes.
	(iii) The exemption under this notification shall not be applicable to,-
	(a) cement manufactured from such clinker which is not manufactured within the same factory; and
	(b) cement bearing a brand name or trade name (whether registered or not) of another person.
	Explanation. - For the purposes of condition (ii), "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 a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
4.	The exemption shall be subject to proving to the satisfaction of an officer not below the rank of an Assistant Commissioner of Central Excise having jurisdiction, that such goods are cleared for the intended use specified in column (3) of the said Table.
5.	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.
6.	If, -
	(i) soaps are manufactured under a scheme for the sale of Janata 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) sale of such soaps are effected either through the National Co-operative 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 (i) above, and such sale is at such prices to such 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).
7.	If, -
	(i) bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased, by thirty five paise per hundred boxes;
	(ii) the splints of such matches are made of bomboo 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 having jurisdiction, 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 twenty lakh rupees.
	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.
8.	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 do 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)  where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches;
	(b) where 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 to 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 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 the corresponding entry in column (4) of the Table.
	Explanation. - For the purpose of the matches mentioned in column (3), against S. No. 57 of the said Table, -
	(1) 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;
	(2) any other manufacturer referred to in the second 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 a 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 (1) above is ordinarily carried on with the aid of power.
9.	If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances.
	Explanation. - For the purposes of this condition, -
	(a) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
	(b) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits.
10.	If the manufacturer does not avail of credit of duty paid under rule 57A or 57B on the products mentioned in column (3) of the said Table or on any other product manufactured in the same factory.
11.	If 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 unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein:
	Provided 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 in this notification:
	Provided further 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.
12.	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, up to first clearances of an aggregate value not exceeding one hundred and fifty lakh rupees:
	Provided 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 one hundred and fifty lakh rupees; (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 one hundred and fifty lakh rupees; (iii) to the said goods bearing a brand name or a trade name (registered or not) of another person.
	Explanation. - For the purpose of this exemption, -
	(i) "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 Excise 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 clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the Central Excise 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 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 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 a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
13.	If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it.
14.	If intended for the manufacture of goods falling under sub-heading No. 4819.12 and not produced in a factory manufacturing any paper or paperboard from pulp.
15.	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. 8/98-Central Excise, dated the 2nd June, 1998 and 9/98-Central Excise, dated the 2nd June, 1998.
16.	If the manufacturer produces at the time of clearance a certificate from an authorised officer of the Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case may be, that the yarn is going to be used only on handlooms.
17.	The exemption shall not apply to woven fabrics of wool, cotton or woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or any one or more of these processes with the aid of power or steam.
18.	If manufactured out of yarn - (i) falling under Chapter 51, 52, 54 or 55 of the said Schedule; and (ii) on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid.
19.	If manufactured out of yarn -
	(i) falling under Chapter 51 or 52 of the said Schedule; and
	(ii) 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.
20.	If, -
	(i) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the said Schedule; and
	(ii) manufactured out of yarn on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid; and
	(iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam.
21.	If manufactured out of yarn -
	(i) falling under Chapter 51, 52, 54 or 55 of the said Schedule; and
	(ii) on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid; and
	(iii) no credit under rule 57A or 57B or 57Q of the Central Excise Rules, 1944 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
22.	If, -
	(i) manufactured out of textured or draw-twisted yarn, falling under Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid; and
	(ii) no credit under rule 57A or 57B or 57Q of the Central Excise Rules, 1944 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
23.	If, -
	(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and
	(ii) manufactured out of yarn falling under Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid.
24.	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.
25.	If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Urban Affairs and Employment (Department of Urban Development), 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.
26.	If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the said Schedule and files, a monthly return in the form and manner as may be specified by such Commissioner of Central Excise, with the Assistant Commissioner of Central Excise having jurisdiction.
27.	If no credit of duty paid, has been taken under rule 57A or rule 57B or rule 57Q of the Central Excise Rules, 1944.
28.	If,-
	(i) no credit of duty paid, has been taken under rule 57A or rule 57B or rule 57Q of the Central Excise Rules, 1944; and
	(ii) such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on behalf of any manufacturer of glazed tiles.
29.	If, -
	(i) no credit of duty paid, has been taken under rule 57A or 57B or rule 57Q of the Central Excise Rules, 1944; and
	(ii) such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate.
30.	If, -
	(a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or
	(b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Assistant Commissioner of Central Excise having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters.
31.	If, -
	(a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or
	(b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power.
32.	If such appliances are specially designed to operate using bio-gas.
33.	If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate.
34.	If,-
	(a) no credit of duty paid, has been taken under rule 57A or 57B or rule 57Q of the Central Excise Rules, 1944; and
	(b) such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate:
	Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.
35.	If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
36.	If,-
	(a) no credit of duty paid, has been taken under rule 57A or 57B or rule 57Q of the Central Excise Rules, 1944; and
	(b) such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
37.	If the Assistant Commissioner of Central Excise having jurisdiction is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes.
38.	If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise specified in the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
39.	If supplied under Integrated Coir Development Project being implemented by the Government of Kerala.
40.	The duty would be leviable as if the value of the spinnerettes were equal to-
	(i) the cost of exchange, that is to say, the aggregate of-
	(a) labour charges;
	(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and
	(c) any other charges paid for the exchange of such spinnerettes; and
	(ii) the insurance and freight charges, both ways.
41.	If, -
	(i) the 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 having jurisdiction 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) that 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 condition, 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 Diplomatic 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.
42.	If, -
	(i) made from unrecorded articles falling under heading No. 85.23; and
	(ii) (a) not intended for sale; or
	(b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or
	(c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to Doordarshan.
43.	If,-
	(a) the goods are manufactured by using fully hand operated presses for moulding operations;
	(b) 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;
	(c) 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
	(d) the said goods do not bear the brand name or trade name (whether registered or not) of any other person.
44.	If,-
	(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and
	(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
45.	(a) The manufacturer pays duties of excise at the rate of 24% ad valorem under the First Schedule and 6% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 and 24% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8703.90, as the case may be, at the time of clearance of the vehicle;
	(b) The manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, in the proforma prescribed under rule 173S of the Central Excise Rules, 1944, with the Assistant Commissioner of Central Excise having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle;
	(c) The manufacturer furnishes to the said Assistant Commissioner, a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Assistant Commissioner may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;
	(d) Where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, on receipt of a communication from the said Assistant Commissioner that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Assistant Commissioner to the effect that the said amount has been duly returned to the buyer; and
	(e) In the case of ambulance, the concessional rate of duty shall apply only to the hospitals, nursing homes or sanatoriums, run by either the Central Government or a State Government or a Union Territory Administration or a local authority, or are registered as such with any Department of the Central Government, State Government or a Union Territory Administration or a local authority.
46.	If an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons.
47.	If manufactured out of chassis and equipment, 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.
48.	If 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 57A or rule 57B of the Central Excise Rules, 1944:
	Provided that this exemption is not applicable to a manufacturer of said vehicles-
	(a) 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
	(b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
49.	If it is proved to the satisfaction of the Assistant Commissioner of Central Excise having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the said Schedule.
50.	If no credit of the duty paid on the chassis has been taken under rule 57A or rule 57B of the Central Excise Rules, 1944.
51.	If no credit of the duty paid on the chassis and compressor has been taken under rule 57A or rule 57B of the Central Excise Rules, 1944.
52.	If,-
	(i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects;
	(ii) the importer furnishes, in each case, a certificate duly signed by an officer not lower in rank than a Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.
53.	If the goods are used,-
	(i) in the manufacture of the following power driven pumps primarily designed for handling water, namely:-
	(a) Centrifugal pumps (horizontal or vertical pumps);
	(b) Deep tube-well turbine pumps;
	(c) Submersible pumps;
	(d) Axial flow and mixed flow vertical pumps; and
	(a) (ii) within the factory of production; or
	(b) 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.
54.	If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 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.
55.	If an officer of the rank of Deputy Secretary to the Government of India in the Ministry of Environment and Forests certifies in each case to the effect that the goods are intended for pollution control purposes.
56.	If,-
	(a) the goods are cleared for supply to the Oil and Natural Gas Corporation or the Oil India Limited;
	(b) before clearance of the said goods a certificate from the Oil and Natural Gas Corporation or as the case may be, the Oil India Limited, to the effect that such goods are required to be used by them in connection with oil exploration or exploitation activity, is produced to the proper officer;
	(c) such certificate or evidence, as may be required by the proper officer for verifying that the said goods have been used in connection with the oil exploration or exploitation activity, is furnished.

LIST 1 (See S. No. 42 of the said Table)

(1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clofazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atropine (15) Homatropin (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine.

LIST 2 (See S. No. 44 of the said Table)

(1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5) Ethoxy methylene diethylmalonate (6) Hydrazine Hydrate (7) DL-2 Amino-1 butanol (8) Guanidine Nitrate (9) Citric Acid (10) 4,7-DCQ (Dichloroquinoline) (11) N-methyl Piperazine (12) D-2-Aminobutanol (O-Aminobutanol) (13) Diethyl Carbamyl Chloride (14) 4-Cyanopyridine (15) Isonicotinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19) N-(4-Chlorophenyl)-O-Phenylene diamine (20) 5-Iodouracil (21) 1-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-Amino-5-Amino-Sulfomyl-1,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-1,3,4-Thiadiazole.

LIST 3 (See S. No. 215 of the said Table)

(1) Coconut husk crushers (2) Coconut husk defibering mills (3) Sifter or Siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing presses (6) Willowing machines (for cleaning and preparing fibre for spinning) (7) Motorised Spinning Ratts

LIST 4 (See S. No. 265 of the said Table)

(1) Flat plate solar collectors (2) Black continuously plated solar selective coating sheets (in cut lengths or in coils) and fins and tubes (3) Concentrating and pipe type solar collectors (4) Solar cookers (5) Solar water heaters and systems (6) Solar air heating systems (7) Solar low pressure steam systems (8) Solar stills and desalination systems (9) Solar pumps based on solar thermal and solar photovoltaic conversion (10) Solar power generating systems (11) Solar photovoltaic modules and panels for water pumping and other applications (12) Solar crop driers and systems (13) Wind mills, parts of wind mills and any specially designed devices which run on wind mills (14) Any special devices including electric generators and pumps running on wind energy (15) Bio-gas plants and bio-gas engines (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion devices producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion systems (20) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 19 above (21) Solar photovoltaic cells.

LIST 5 (See S. No. 270 of the said Table)

(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) Fluorescein 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) Intra-ocular lenses/Keratoprosthesis/orbital implants (20) Keratometer (21) Laser Interferometer (22) Lensometer/Projection lensometer (23) Low visual aids and sets (telescopic glasses) (24) Microsurgical needles, cannuals, blades, trephine blades, membrane peelers, diathermy probes, vitreous cutters atraumatic needles and sutures, intra-ocular scissors and forceps (25) Ocular electro physiological testing equipment [Electroretinography/Electroculography/Visually evoked response equipment (ERG, EOG and VER)] (26) Operating glasses (2X, 4X, 6X)/Binomag (27) Ophthalmic cryo equipment (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-emulsification system (fragmentome) (36) Photoelectric Keratoscope and Thermokeratoscope (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/cleaners (56) Visual field recording equipment (57) Vitrectomy equipment (Ocutome system) (58) Yag Laser (59) Diode Laser (60) Excimer Laser

LIST 6 (See S. No. 271 of the said Table)

(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) Cadio-vascular 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 tissue forceps (6) Compressed air breathing apparatus complete (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) Nebulized 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, Ureterostomy, 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 pacemaker (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.; hydroxy 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 Cardio Thoracic 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.

LIST 7 (see S.No. 272 of the said Table)

(1) Electrostatic precipitation system including Automining Spray Nozzle, CO-Analyser, Emitting Electrode (2) Folt-filter systems including Pulse Valve, Filter Bag (3) Dust collector systems (4) Scrubber-counter current/venturi/packed-bed/cyclonic scrubbers (5) Air Sampler (CO, SO₂, NOx, H₂, SO₃) (6) Continuous analyser for CO, SO₂, NOx (7) Halogen detector (8) Mechanically skimmed oil and grease removal systems (9) Mechanical flocculators (10) Diffused air/surface aeration systems for activated sludge systems (11) Surface aeration system for aerated lagoon systems (12) Bio-filters rotating arms (13) Methane recovery anaerobic digestor system (14) Air floatation systems (15) Marine outfall systems (16) Centrifuge and vacuum filters for dewatering sludge (17) pH meter (digital as well as analog-type) (18) Conductivity meter (19) Turbidity meter (20) Water pollution test kit (21) Water flow meter (22) BOD incubator (23) Mercury analyser (24) Spectrophotometers (UV-VIS and VIS-IR digital) (25) Continuous flow recorder with integrator (26) Continuous pH recorder (27) Fly-ash handling system (28) Effluent treatment plant (29) Parts of the goods specified in this list.

LIST 8 (see S.No. 275 of the said Table)

(1) Drilling and Work over Rigs, their equipments, accessories and spares : Drilling/Workover Equipments like Draw Works, Rotary Table, Crown Block, Travelling Block, Prime Movers (Diesel and Gas Engines), Mud pumps, D.G. sets, Air compressors, welding set, shale shaker, stainless steel wire mesh, Degaser, Desilter, Mud Agitator, Desander, Mud Mixer, Tanks, Mud pumps, centrifugal pumps, water pumps, reciprocating pumps, plunger pumps, submersible pumps, Mast Structure and sub-structure, wire ropes, nylon ropes, Mooring ropes, Manilla ropes, Power Tongs, Electric Motors, Drillometer (2) Oil Country Tubular Goods (OCTG): Drill pipes, Drill collars, casing pipes, Tubings, kelly, kelly-cock, substitutes, cross-over sub., pup-joints (3) Handling Tools, Fishing Tools including impression block, Milling tools, floating equipments, reamer, casing scrapper, Drill pipe protector, Drill pipe wiper, centralisers, turbolizers, stabilisers and other down-hole equipments (4) Drilling Bits and Coring Bits including Nozzles (5) Drill Stem Testing (DST) equipments and tools (6) Wellhead and X-mas tree, valves of different types and ratings, choke and kill manifold (7) Blow out Preventor (BOP) and BOP accumulator unit (8) Rotary and Vibratory Hoses, High pressure hoses, suction hoses, S.B.M. Hoses (9) Cementing equipments, cementing plug, cementing head, cementing shoe, swivel joint, chickson joints, Hammer Unions, oil well cement and cement additives (10) Subsea equipments (11) Mud line suspension system, Liner Hanger (12) Bunk Houses including air-conditioned cabins (13) Directional Drilling Tools (14) Drilling spools and flanges, spacer spool, adopter, flanges, weldneck flanges, cross over spools/studs/nuts, gaskets and ring joint gaskets (15) Shackles and clamps (16) Oil and gas separators, water bath heater, heater treater, pressure vessels, crude conditioning equipments, tanks manifolds, gas burners, gas detectors, wrapping/coating materials for line pipes (17) Medium and high pressure gas compressor, air compressor, water cooling equipments, MCC and electric panels, water-injection pumps, dosing pumps (18) Well stimulation equipments, accessories and spares (19) Mobile high pressure air compressors (20) Sucker Rod pumps, sucker rods, sub-surface pumps, Reda pumps and couplings, gas lift valves, packers and other equipments for secondary recovery (21) Instrumentation (22) Well completion equipments (23) Well and production platforms, their equipments, accessories and spares (24) Anthracite and garnet (25) Cathodic protection system (26) Gas collecting module (27) Hot oil circulating unit and spares (28) Mobile steam generator (29) Gravel pack (30) Pigs (31) Dehydration unit (32) Laboratory and oil field chemicals, pour point depressant (PPD), well stimulation chemicals and other speciality chemicals (33) Line pipes and pipe fittings (34) Wireline winches, wireline tools, Air winches and other wireline equipments, lubricator assembly (35) Geological/Geophysical data acquisition, Interpretation and Processing equipments and shooting systems, vibrators and other energy sources, shot hole drilling and survey equipments and personal computers (PCs), printers, teleprinters (36) Data Storage Devices (37) Laboratory equipments and apparatus (38) Explosive Boxes/Explosive Vans mounted on Jeeps and Telco chassis (39) Fly ash (40) Fast shut off coupling (41) Female sunk (42) High/Low strength proppant (43) Magoolube (44) Molecular sieves (45) Monitor orifices, straight bore tips orifices (46) Rock sample polishing machines and accessories (47) Sedimentation Balance (48) Simulator (49) Spectrophotometer (50) Surfactant (water/oil soluble) (51) Synchrophone (I & II)/Remote firing system/Radio controlled Blaster/Encoder/Shooting system (52) Tarpaulines (53) Tents and accessories (54) Test separators (55) Thread Dopes (56) Well activator foaming agent (57) Walnut shell (58) Logging and perforation equipments and Mast Units (59) Reservoir Engineering Equipments (60) Land and Marine Seismic Cables, logging cables, connectors, Geophone strings, oil field explosives (61) Safety equipments and accessories including Fire fighting equipments, accessories and kits and liveries (62) Electronic and communication systems including accessories and spare (63) Electronic and communication test and measuring equipments, accessories and spares thereof (64) Electrical system (Low and High voltage) (65) Consumables stores for communication equipments and PCs (66) Gas Turbines (67) Jeeps, vehicles and cranes of all types (68) Workshop machinery and tools (69) Air operated cutter/casing cutter (70) Alternators (71) Anchors (72) Anchor Chains (73) Antenna Masts (74) Bearings (75) Chain pulley blocks (76) Dipole Antenna (77) Electronic Distance Measuring Equipment complete with sececs Theodolite (78) Foam pumps (79) Foam transfer pump low head with foamer (80) Forklifter and spares thereof (81) Frequency meter (82) Grease gun, power and bucket type (83) Heavy wall reinforced rubber fire monobar hoses (84) Helipad net (made from polypropylene rope) (85) High/Low Strength Proppant (86) Industrial Gases (87) Insulation Tapes (88) Integrated Foam units mounted on heavy duty skid (89) Ironite sponge (90) Jointing sheets (91) Life jackets (92) Pressure Transmitter (93) Transformer (94) Test separators (95) Carbide Tips (96) Sub-assembly tools, accessories, consumables and spares for the goods specified in this list.