Effective rate for specified goods of Chapters 17 to 96 - 04/97 - Central Excise - Tariff

Effective rate for specified goods of Chapters 17 to 96

Notification No. 4/97-C.E.

Dated 1-3-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of description specified in column (3) of the Table below or 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 Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said Schedule), specified in the corresponding entry in column (2) of the said table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table, subject to any of the conditions specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (5) of the said table.

Explanation. - For the purposes of this notification, the rate specified in column (4), is ad valorem rate, unless otherwise is specified.

TABLE

S.No.	Chapter or heading No. or sub-heading No.	Description of goods	Rate		Conditions
(1)	(2)	(3)	(4)		(5)
1.	1703.90	All goods, for use in the manufacture of goods other than alcohols	Nil		—
2.	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
3.	21.08	The following goods, namely : -	Nil		--
		(i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macaroni and soya temph, whether or not containing other food ingredients but not containing cocoa;
		(ii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulabjamun-mix, namkeens such as bhujiya, chabena; and
		(iii) Sweet meats and snacks
4.	2202.30	All goods	Nil		—
5.	24.04	Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year.	Nil		—
6.	2502.29	All goods manufactured in, -	Rs. 200 per tones.		2
		(I) factory using vertical shaft kiln, with installed capacity certified as not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes;
		(II) factory using rotary kiln, with installed capacity certified as not exceeding 600 tonnes per day or 1,98,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 2,20,000 tonnes.
7.	26.01 to 26.17	Ores	Nil		—
8.	27	Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia	Nil		3 and 4
9.	27	Naphtha used in a fertiliser plant during shut-down and start-up periods	Nil		3 and 4
10.	27	Naphtha and Natural Gasoline Liquid intended for use - (i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of Heavy Water in such plants; (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.	--		3 and 4
11.	27	Furnace oil intended for use as feedstock in the manufacture of fertilisers	Nil		3 and 4
12.	27	Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilisers	5%		3 and 4
13.	27	Furnace oil intended for use by M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin in the manufacture of synthesis gas or ammonia or steam or all or any of them and the synthesis gas or ammonia or steam or all or any of them so manufactured is supplied to Heavy Water Plant at Tuticorin for manufacture of Heavy Water	5%		3 and 4
14.	27	Bio-gas	Nil		—
15.	27	Lean gas obtained from natural gas	Nil		—
16.	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		3 and 4
17.	27	Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use as feedstock in the manufacture of fertilisers	Nil		3 and 4
18.	27	Residues of petroleum oils or oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use otherwise than as feedstock in the manufacture of fertilisers	5%		3 and 4
19.	27	Low sulphur heavy stock (LSHS) used in a fertiliser plant during shut down and start up periods	5%		3 and 4
20.	27.10	Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkylbenzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received.	Nil		--
		Explanation. - For the purposes of the exemption, the quantity of kerosene consumed in the manufacture of linear alkylbenzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkylbenzene 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.
21.	27.11	Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) is received.	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 was received.
22.	27.11	Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons is received.	Nil		--
		Explanation. - For the purposes of the 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 polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases.
23.	27, 28	Synthesis gas, if used in the manufacture of Heavy Water	Nil		—
24.	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.	10%		--
25.	28	Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers	Nil		4
26.	28	Sulphuric acid used in a fertiliser plant for demineralisation of water	Nil		—
27.	28	Ammonia used in a fertiliser plant in refrigeration and purification process	Nil		—
28.	2808.10, 2809.00	All goods used in the manufacture of fertilisers	Nil		4
29.	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. - "Fertilisers" shall have the same meaning assigned to it under the Fertiliser (Control) Order, 1985.
30.	28	Gold potassium cyanide, manufactured from gold and used in the electronics industry.	18% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods.
31.	28, 38 or 71	The following goods -	18% of the value of material, if any, added and the amount charged for such manufacture
		Catalysts, ingots, powder and sponge 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 : -(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium.
32.	28, 29	All chemicals used in the manufacture of centchroman	Nil		—
33.	28, 29, 30	Anaesthetics	8%		—
34.	28	Gold potassium cyanide solution used within the factory of production for manufacture of zari	Nil		—
35.	28, 29	The bulk drugs specified in List 1	Nil		--
		Explanation. - For the purpose of this notification, the expression "bulk drugs" means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation.
36.	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.
37.	28, 29	The goods specified in List 2, used for the manufacture of bulk drugs as specified in List 1	Nil		4
38.	29	Bulk drugs, namely : -	Nil		--
		(i) Insulin
		(ii) Zidovudine
39.	30	Insulin and Zidovudine	Nil		—
40.	30	Desferrioxamine injection	Nil		—
41.	30	Deferiprone	Nil		—
42.	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
43.	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%		—
44.	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		—
45.	33	Henna powder, not mixed with any other ingredient	Nil		—
46.	3401.11, 3401.12 or 3401.19	Soap, if manufactured under a scheme for the sale of janatha soap	8%		5
47.	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	Rs. 1.00 per hundred boxes/packs		6
		(2) packed in boxes of 50 matches each	Rs. 1.25 per hundred boxes		6
		(3) packed in boxes of 300 matches each	Rs. 7.50 per hundred boxes.		6
48.	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	Rs. 0.80 per hundred boxes/packs		6
		(2) packed in boxes of 50 matches each	Re. 1.00 per hundred boxes		6
		(3) packed in boxes of 300 matches each	Rs. 6.00 per hundred boxes.		6
49.	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. 0.40 per hundred boxes/packs		7
		(2) packed in boxes of 50 matches each	Rs. 0.50 per hundred boxes		7
		(3) packed in boxes of 300 matches each	Rs. 3.00 per hundred boxes.		7
50.	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	Rs. 2.40 per hundred boxes/packs		—
		(2) boxes of 50 matches each	Rs. 3.00 per hundred boxes		—
		(3) boxes of 300 matches each	Rs. 18.00 per hundred boxes.		—
51.	38	Concrete mix manufactured at the site of construction for use in construction work at such site	Nil		—
52.	39.01 to 39.14	Plastic materials reprocessed from, or produced out of, the scrap or the waste of goods falling under Chapter 39, 54, 55, 59, 64 or 85	Nil		—
53.	39.20	Polyvinyl chloride (PVC) corrugated roofing sheets	18%		—
54.	39.20	Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes	Nil		—
55.	39.20	Strips of plastics intended for weaving of fabrics or for manufacture of sacks or bags	13%		8
56.	39.20	Polyethylene coated paper or Polyethylene coated paper board, other than the following, namely :- (a) Products consisting of sheets of paper or paper board impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operation; or (b) Products known commercially as "decorative laminates".	18%		--
57.	39.23, 39.24 or 39.26	All goods other than, - (i) goods of polyurethanes; (ii) insulated ware; and (iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks	Nil		8
58.	39.04	Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty	Nil		—
59.	39.17	Lay flat tubing	8%		8
60.	39.03	Unexpanded polystyrene beads purchased by the Malaria Research Centre	Nil		9
61.	39 or 40	Nipples for feeding bottles	Nil		—
62.	40	Tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips	18%		10
63.	4011.20 or 4013.20	Two-wheeler tyres or tractor rear tyres, and tubes for such tyres	13%		—
64.	4011.90 or 4013.90	Tyres and tubes for tyres	30%		—
65.	40.12	Type flaps, of rubber	25%		—
66.	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		11
		(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	13%		11
67.	40.11, 40.12 or 40.13	Tyres, flaps and tubes used in the manufacture of - (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	Nil		4
68.	48	Paper splints for matches, whether or not waxed; Asphaltic roofing sheets	Nil		—
69.	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		12
70.	48	(a) 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%		13
		(b) 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.	5%		14
71.	5105.10	Carded wool used captively in the manufacture of yarn of wool	Nil		—
72.	51.06	Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets	Nil		—
73.	5110.10 or 5111.10	Woven fabrics of wool, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944, has been availed	Nil		—
74.	51.10 or 51.11	The following fabrics woven on handlooms, namely :- (a) certified as "khadi" by the Khadi and Village Industries Commission; (b) processed without the aid of power or steam; (c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms. Explanation. - For the purpose of the fabrics woven on handlooms, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.	Nil		--
75.	51.10 or 51.11	Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 100 per square metre	Nil		—
76.	51.10 or 51.11	Woven fabrics of wool when subjected to any one or more of the following processes, namely :- (a) Calendering with plain rollers; (b) Blowing (steam pressing).	Nil		15
77.	5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn, not containing synthetic staple fibres- (i) supplied in plain (straight) reel hanks; or (ii) sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks under rule 96E of the Central Excise Rules, 1944; or (iii) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks.	Nil		--
78.	5205.11, 5205.19, 5206.11 or 5206.12	The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-(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.	Nil		--
79.	5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn, not containing synthetic staple fibres.	5%		—
80.	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 twofold yarn and then reeling into plain (straight) reel hanks.	Nil		—
81.	5207.10, 5208.10 or 5209.10	Woven fabrics of cotton.	Nil		—
82.	52.07, 52.08 or 52.09	Cotton fabrics intended for use in the manufacture of cotton absorbent lint.	Nil		—
83.	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		—
84.	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		--
85.	52.07, 52.08 or 52.09	Cotton fabrics processed without the aid of power or steam Explanation. - For the purpose of the cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam.	Nil		—
86.	52.07, 52.08 or 52.09	Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms.	Nil		—
87.	52.07, 52.08 or 52.09	Cotton fabrics woven on handlooms and processed with the aid of power or steam by independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms, -
		(a) not containing polyester and of a value not exceeding Rs. 30 per square metre;	2%		—
		(b) other (whether or not containing polyester). Explanation. - For the purposes of cotton fabrics woven on handlooms, the expression "independent processor" means a manufacturer, who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of cotton or weaving of cotton fabrics.	4.8%		—
88.	52.07, 52.08 or 52.09	Fabrics woven on looms other than handlooms and subjected to any process with the aid of power or steam, of cotton (not containing any other textile materials) where the value of the fabrics does not exceed Rs. 30 per square metre.	5%		—
89.	52.07, 52.08 or 52.09	Woven fabrics of cotton when subjected to any one or more of the following processes, namely :- (1) Calendering (other than calendering with grooved rollers); (2) Flanellete raising; (3) Stentering; (4) Damping on grey and bleached sorts; (5) Back filling on grey and bleached sorts; (6) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (7) Scouring, that is to say, removing yarn size and natural oil found in cotton; (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.	Nil		15
90.	5307.11, 5307.12, 53.10, 5607.10 5702.12, 5703.20, 58.01, 58.02,58.06, 6305.10	Goods of jute	Nil		—
91.	53.04 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		—
92.	5309.10, 5311.10	The following goods, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944 has been availed, namely :- (a) Woven fabrics of flax; or (b) Woven fabrics of ramie.	Nil		—
93.	5306.11, 5306.19 or 5308.14	The following goods, namely :-(a) Flax yarn containing 85% or more by weight of flax; (b) Ramie yarn containing 85% or more by weight of ramie;	5%		—
94.	53.11	Woven fabrics of ramie.	8%		—
95.	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 4 per cent.	Nil		—
96.	5404.10	Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent.	Nil		—
97.	54.02	The following goods, namely :-(a) Nylon filament yarn above 750 deniers; (b) Nylon filament yarn (other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier; or (c) Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier.	18%		—
98.	5402.32 or 5402.52	Twisted polyester filament yarn manufactured out of textured or draw-twisted polyester filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid.	Nil		—
99.	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		—
100.	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		—
101.	5402.39 or 5402.59	Twisted polypropylene filament yarn manu- factured 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		—
102.	54.02	Spandex yarn	13%		—
103.	5404.10	Monofilament of high density polyethylene or polypropylene, if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed.	Nil		—
104.	5403.20, 5403.31, 5403.32 or 5403.41	Viscose filament yarn purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account.	5%		—
105.	5406.21, 5406.22, 5406.23 or 5406.29	Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms.	Nil		—
106.	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		—
107.	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		—
108.	5406.10 or 5407.10	Woven fabrics.	Nil		—
109.	5501.20	Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre.	Nil		—
110.	55.05	All goods produced in a factory other than a factory producing man-made staple fibres or man- made filament yarns of organic polymers by manufacturing processes, either by polymerisation of organic polymers or chemical transformation of natural organic polymers, irrespective of whether such factory produces such man-made fibres or filaments only or also manufactures any other goods.	18%		—
111.	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		—
112.	55.10	Yarn of artificial staple fibre (not containing synthetic staple fibres) - (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.	Nil		--
113.	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 :- (a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks; (b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content; (c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content; or (d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.	Nil		--
114.	55.10	Yarn of counts exceeding 25 of artificial staple fibre (not containing synthetic staple fibres) supplied in cross reel hanks and purchased by a registered Apex Handloom Co-operative Society, the National Handloom 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%		--
115.	51.06, 51.07, 5205.19, 5206. 12, 5402.61, 5402.62, 5402.69, 403.41, 403.42, 5403.49, 5509.19, 5509.22, 5509.32, 5509.42 or 5510.12	Multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, meant for use in the manufacture of fabrics and manufactured out of yarn falling within Chapter 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid, provided the factory where the yarn is manufactured, does not have facilities (including plant and equipment) for producing single yarn.	Nil		--
116.	51.06, 51.07, 5205.11, 5206.11, 5402.31, 5402.39, 5402.41, 2.49, 402.51, 402.59, 403.20, 5403.31, 5403.32, 403.33, 5403.39, 5509.11, 5509.21, 5509.31, 5509.41 or 5510.11	Single yarn dyed, printed, bleached or mer- cerised, and manufactured out of yarn falling within Chapter 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid, provided the factory where the yarn is manufactured does not have facilities (including plant and equipment) for producing single yarn.	Nil		—
117.	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 (straight) reel hanks	Nil		—
118.	55	The following goods, namely : -(a) Polyester staple fibre intended for use for the manufacture of fabrics containing more than 40 per cent but less than 70 per cent, by weight of the said polyester fibre under a programme for the manufacture of low priced fabrics of aforesaid composition, duly approved, -(I) in the case of fabrics woven on handlooms, by the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board or by the Development Commissioner for Handlooms; (II) in the case of other fabrics, by the Textile Commissioner or an officer not below the rank of a Joint Secretary in the Ministry of Textiles; or (b) Polyester fibre mentioned at (a) above contained in any fents, rags and chindies of the said low price fabrics, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics.	Nil		16
119.	52.05, 52.06, 54.02, 54.03, 55.09 or 55.10	Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power and produced out of yarn falling within Chapter 52, 54 or 55 of the said Schedule, on which the appropriate duty of excise under the said Schedule or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid.	Nil		—
120.	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		—
121.	55.11, 55.12, 55.13 or 55.14	Fabrics of man-made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely : - (a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.	Nil		--
122.	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 Cooperative Society approved by Government of India for the development of Handlooms, other than the following, namely : - (a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.	Nil		--
123.	55	Fabrics woven on handlooms, containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content or containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content, and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.	Nil		—
124.	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		—
125.	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		—
126.	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 rupees one hundred 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		--
127.	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		15
128.	5511.10, 5512.10, 5513.10 or 5514.10	Unprocessed fabrics of synthetic or artificial staple fibres.	Nil		—
129.	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		17
130.	55.09 or 55.10	Yarn of shoddy upto 10 counts, if made out of used or new rags.	5%		—
131.	56.07 or 56.09	All goods made without the aid of power.	Nil		—
132.	56.07	All goods made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the said Schedule or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid	Nil		—
133.	53 or 56	Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila manufactures falling under Chapters 53, 56, 57 or 63 of the said Schedule.	Nil		—
134.	5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39	Fabrics not subjected to any process, of wool or of fine animal hair or of other textile material (other than cotton or man-made fibre or jute) if no credit under Rule 57A of the Central Excise Rules, 1944 has been availed.	Nil		—
135.	5801.21, 5802.21 or 5802.51	Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 30 per square metre.	5%		—
136.	5801.22, 5802.22 or 5802.52	Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and fufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 30 per square metre.	5%		—
137.	5806.10	Narrow woven fabrics of cotton or man-made fibres, whether or not processed, -
		(a) of cotton (not containing any other textile material) and of value not exceeding Rs. 30 per square metre;	5%
		(b) other	12%
138.	5806.31 or 5806.32	Narrow woven fabrics of cotton or man-made fibres	Nil		—
139.	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		—
140.	5804.11 or 5804.12	Lace	8%		—
141.	58.05	Embroidery, other than those not subjected to any process	Nil		—
142.	5806.39	The following goods, namely : -(a) Hair belting of wool; or (b) Strips of jute made from fabrics on which the appropriate duty of excise under the said Schedule has already been paid and intended for supply to the Indian Army.	Nil		—
143.	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		—
144.	5906.99	Rubberised textile fabrics, if no credit under rule 57A of the Central Excise Rules, 1944 has been availed	Nil		—
145.	59.10	Unprocessed cotton belting, woven	Nil		—
146.	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		—
147.	60.01 or 60.02	Knitted or crocheted fabrics processed without the aid of power or steam.	Nil		—
148.	6001.11, 6001.21, 6001.91,6002.42 or 6002.92	Knitted or crocheted fabrics of cotton	Nil		—
149.	60	All goods in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (other than goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man made fibre) not subjected to any further process, provided no credit under rule 57A or 57Q of the Central Excise Rules, 1944 has been availed	Nil		—
150.	6001.12, 6001.22, 6001.92, 6002.20 6002.43 or 6002.93	Unprocessed knitted or crocheted fabrics	Nil		—
151.	63	Made up textile articles made out of handloom fabrics		Nil		—
152.	63.01	The following blankets, the value of which does not exceed Rs. 100 per square metre, namely :- (a) blankets of wool; (b) blankets of yarn of shoddy falling within heading No. 55.09 or heading No. 55.10 of the said Schedule		Nil		--
153.	53, 59, or 63	Rot proofed jute products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the said Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products		Nil		—
154.	68.07	The following goods, namely :- (i) Articles of mica ; (ii) Mosaic tiles, that is to say, tiles known commercially as `mosaic tiles'; (iii) Goods manufactured at the site of construction for use in construction work at such site; (iv) Lightweight (solid or hollow) concrete building blocks		Nil		--
155.	68.07	Goods manufactured by Nirman Kendras and Nirmithi kendras		Nil		18
156.	68	Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used		8%		19
157.	68 or any other chapter	(i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board		8%		--
158.	69	Stoneware, which are only salt glazed		Nil		—
159.	68 or 69	Sand lime bricks		Nil		—
160.	70	Glassware produced by mouth-blown process		8%		—
161.	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		—
162.	70.07 to 70.15	Glassware produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used		13%		—
163.	71	Primary gold converted with the aid of power from any form of gold 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.		Nil		—
164.	71	(I) Articles of - (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium		Nil		--
		(II) Ornaments and the like articles made of gold or silver or both, whether or not set -(a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or (b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof		Nil
		(III) Strips, wires, 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 Explanation. - For the purposes of the exemption :- (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.		Nil
165.	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		—
166.	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		4
167.	40, 73, 83, 85, 87 or 95	Parts and accessories of cycles and cycle rickshaws		Nil		—
168.	73.10	Metal containers		Nil		20
169.	73.10and 73.26	Mathematical boxes, geometry boxes and colour boxes		Nil		—
170.	73.21 or 74.17	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy		Nil		—
171.	73.21 & 94.05	Bio-gas stoves and hot plates of iron or steel; bio-gas lights		Nil		21
172.	73.23 or 7615.10	Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers		Nil		—
173.	74.02 or 74.03	Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts		Nil		22
174.	74.09 and 74.10	Copper strip and foil, intended to be used for manufacture of imitation "Zari"		Nil		—
175.	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		22
176.	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		23
177.	76.01	Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils		Nil		24
178.	7604.21, 7604.29, 7604.30, 76.08 and 76.09	Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture - artificial limbs; or (2) any of the following rehabilitation aids, namely :- (i) Somi brace (ii) Ash brace (iii) Taylor brace (iv) Four post collars (v) Thumb splint (vi) Finger splint (vii) Axilla crutches (viii) Elbow crutches (ix) Walking frames (x) Wheel chair or Tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind		Nil		4
179.	76.06	Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils		Nil		25
180.	76.06	Aluminium circles intended for use in manufacture of utensils		Rs.2500/- per metrictonne		25
181.	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, - (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.		8%		26
182.	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		—
183.	82.06	Tools put up in sets		Nil		27
184.	82	Pencil sharpeners and blades thereof		Nil		—
185.	84, 85 or any Chapter	Goods required for, - (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ODS technologies.		Nil		28
186.	72, 73, 82, 83, 84 or 85	Goods other than the following, namely :- (a)Electrical stampings and laminations; (b)Bearings; and (c) Winding wires.		Nil		29
187.	84.15 or 84.18	Airconditioners, refrigerators and water coolers required by foreign privileged organisation or any privileged person		Nil		30
188.	84	The Coir processing machinery specified in List 3		Nil		31
189.	85	Equipment for rural telecommunication network, specified in List 4		13%		32
190.	85 or 39	Cassette shell for audio cassette		8%		—
191.	8528.00	Television receivers (monochrome)		Nil		—
192.	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		4
193.	Any Chapter	Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production in the manufacture of goods falling under heading Nos. 86.01 to 86.06		Nil		—
194.	87.03	Cars for physically handicapped persons		25%		33
195.	87.03	Motor vehicle, which after clearance has been registered for use solely as -				34
		(i) taxi;		25%
		(ii) ambulance		15%
196.	87	Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles. 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 means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles.		8%		--
197.	87	Chassis for battery powered road vehicles		8%		4
198.	85 or 40	Battery, battery chargers and tyres, tubes and flaps, intended for manufacture of electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors; and battery powered road vehicles. Explanation. - For the purposes of the exemption, the meaning of "electrically operated trolley buses", "electrically operated platform trucks", "electrically operated work trucks", "electrically operated tow tractors"; and "battery powered road vehicles" shall be as given under S. No. 196 above.		8%		4
199.	40, 45, 48, 68, 73, 85 or 87	The following goods intended for manufacture of electrically operated two wheelers or three wheelers - (a) tyres, tubes and flaps; (b) parts (of electrically operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73, 85 or 87		8%		4
200.	87.02, 87.04 or 87.06	Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor). Explanation. - For the purposes of the 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.		15%		--
201.	87.05	Special purpose motor vehicles		Nil		35
202.	87.06	Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab		15%		—
203.	87.14	Parts and accessories of vehicles of heading No. 87.12		Nil		—
204.	87.02, 87.03 or 87.04	(i) All goods of heading No. 87.02; (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles		Nil		36
205.	45, 48, 68, 73, 85 or 87	Parts of main battle tanks		Nil		4 and 37
206.	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		38
207.	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 the 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.		13%		--
208.	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. Explanation. - For the purposes of the 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.		15%		--
209.	87.02, 87.03, 87.04 or 87.16	(1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis-				39
		(i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver; or		25%
		(ii) for the transport of more than 12 persons, excluding the driver; or		15%
		(iii) for the transport of not more than 6 persons,		40%
		(iv) for the transport of goods, other than petrol driven; or		15%
		(v) for the transport of goods, other than at (iv) above.		40%
		(2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis.  Explanation. - For the purposes of this entry, the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.		15%		39
210.	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;		13%		40
		(ii) Drilling rings mounted on motor vehicle chassis falling under 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the said schedule has already been paid. Explanation. - For the purposes of the exemption, value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig.		15%
211.	87	Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. - For the purposes of the exemption, value of motor vehicle shall be equal to the value of the generating set fitted to such vehicle.		Rate of duty applicable on the diesel generating set fitted on the motor vehicle.		--
212.	87.16	Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. - For the purposes of the 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.		--
213.	88 or any other Chapter	Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes) Explanation. - For the purposes of the 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.		Nil		--
214.	90.17	Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments		Nil		4
215.	90 or 85 or any other 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		—
216.	90 or any other Chapter	Medical equipment specified in List 5		Nil		—
217.	90 or any other Chapter	Medical equipment and other goods specified in List 6 Explanation. - For the purposes of the exemption, the items in the list above shall not include Foley Balloon Catheters.		Nil		—
218.	91.01 or 91.02	Watches of value not exceeding Rs. 600 per watch		8%
219.	95	Sports goods Explanation. — "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise.		Nil		--
220.	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%
221.	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%		--
222.	96.08 or 96.09	Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils		Nil		4
223.	96.08	Pencils		Nil		—

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 Government of India or not below the rank of a Deputy Secretary to the State concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Assistant Commissioner of Central Excise may allow in this regard.
2.	(i) If the cement manufacturer produces to the Assistant Commissioner of Central Excise a certificate issued by an officer not below the rank of Director of Industries in the State Government indicating the installed capacity of the factory.
	(ii) This exemption under this notification shall not be applicable to, -
	(a) cement manufactured from such clinker which is not manufactured within the same factory;
	(b) cement bearing a brand name or trade name (whether registered or not) of another person;
	(c) any clearances of cement (including the clearances effected under notification Nos. 1/93-Central Excises, dated the 28th February, 1993 and 12/95-Central Excises, dated the 16th March, 1995) in excess of 99,000 tonnes of clearances in a financial year; and
	(d) cement in respect of which a manufacturer avails of the exemption contained in notification No. 1/93-Central Excises, dated the 28th February, 1993 :
	Provided that for the purpose of computing the quantity of 99,000 tonnes of clearances in a financial year as mentioned in clause (c) above, the quantity of cement, falling under sub-heading No. 2502.29, bearing a brand name or trade name (whether registered or not) of another person, cleared on payment of duty of excise at the rate of rupees 350 per tonne, shall not be taken into account.
	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.
3.	The exemption shall be subject to proving to the satisfaction of an officer not below the rank of the Assistant Commissioner of Central Excise, that such goods are cleared for the intended use specified in column (3) of the said Table.
4.	Where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
5.	If, -
	(i) soaps are manufactured under a scheme for the sale of janatha soap through public distribution system approved in this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies);
	(ii) 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).
6.	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 bamboo and the matches are packed in boxes of 40s, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50s :
	Provided further that an officer not below the rank of an Assistant Commissioner of Central Excise, is satisfied that the sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than rupees twenty lakhs.
	Explanation. - While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.
7.	The exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year does not exceed 150 million matches and also subject to the following other conditions, namely : -
	(i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches;
	(ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches :
	Provided that -
	(a) 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 of matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches :
	Provided also that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the corresponding entry in column (4) of the Table.-
	Explanation - For the purpose of the matches mentioned in column (3), against S. No. 49 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 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.
8.	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 of the Central Excise Rules, 1944.
9.	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.
10.	This exemption shall apply only to the tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips (hereinafter in this item referred to as the said goods), all taken together and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, upto first clearances of an aggregate value not exceeding rupees one hundred and fifty lakhs:
	Provided that, subject to the conditions of computation of aggregate value of clearances contained in the Explanation below, nothing contained in this exemption shall apply, -
	(i) to a manufacturer if the aggregate value of clearances of all excisable goods including the said goods, by him or on his behalf for home consumption from one or more factories, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs;
	(ii) if the aggregate value of clearances of all excisable goods including the said goods, from any factory, by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs;
	(iii) to the said goods bearing a brand name or a trade name (registered or not) of another person.
	Explanation.-
	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 Excises 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 the Rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the Central Excises 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.
11.	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.
12.	If intended for the manufacture of goods of sub-heading No. 4819.12 and not produced in a factory manufacturing any paper or paperboard from pulp.
13.	The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 1/93-Central Excises, dated the 28th February, 1993.
14.	This exemption shall apply in respect of first clearances of the said goods, for home consumption, -
	(a) upto a quantity not exceeding 5,000 tonnes, calculated from 11th September, 1996 to 31st March, 1997, in the financial year ending on 31st March, 1997;
	(b) upto a quantity not exceeding 10,000 tonnes, calculated from the 1st April, in any other financial year :
	Provided that the exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 1/93-Central Excises, dated the 28th February, 1993.
	Explanation. - For the purpose of computing the quantity of clearances under this exemption, the clearances of the said 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 exemption issued 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.
15.	The exemption under this notification shall not apply to woven fabrics of wool, cotton or woven fabrics of man-made fibres mentioned against S. Nos. 76, 89 and 127 in Column (3) of the Table to this notification or if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or anyone or more of these processes with the aid of power or steam.
16.	The exemption to polyester fibre for low priced fabrics mentioned against S. No. 118 in column (3) of the said Table shall be available only if —
	(i) the polyester fibre is for the manufacture of low price fabrics containing more than 40 per cent, but less than 70 per cent, by weight of the said polyester fibre;
	(ii) the manufacturer produces evidence to the Assistant Commissioner of Central Excise to the effect that the said polyester fibre is intended for the specified use;
	(iii) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate, or
	(a) in the case of fabrics woven on handlooms, from the Director in-charge of textile and handlooms in the Government of State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board;
	(b) in the case of other fabrics, from the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose.
17.	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.
18.	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.
19.	If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise may specify in this behalf, for receipt and use of those fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the said Schedule and files a monthly return, in the form and manner as may be specified by the Commissioner of Central Excise, with the Assistant Commissioner of Central Excise.
20.	If, -
	(i) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or
	(ii) 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.
21.	If such appliances are specially designed to operate using bio-gas.
22.	If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate.
23.	If, -
	(i) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and
	(ii) 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.
24.	If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
25.	If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and
	if such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
26.	If the Assistant Commissioner of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes.
27.	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.
28.	If, -
(	i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ODS technologies has been approved by the steering committee set up in the Ministry of Environment and Forests 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.
29.	If the goods are used within the factory of production in the manufacture of the following power driven pumps primarily designed for handling water, namely :-
	(i) Centrifugal pumps (horizontal or vertical pumps); (ii) Deep tube-well turbine pumps; (iii) Submersible pumps; (iv) Axial flow and mixed flow vertical pumps.
30.	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 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.
31.	If supplied under Integrated Coir Development Project being implemented by the Government of Kerala.
32.	If the manufacturer produces at the time of clearance a certificate from an officer not below the rank of General Manager in the Department of Telecommunication of the Government of India that the said goods (including the quantity and technical specifications) are required for the establishment of rural telecommunication network by the Department of Telecommunication and will not be used for any other purpose.
33.	If an officer not below the rank of 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.
34.	If, - (a) the manufacturer at the time of clearance of motor vehicle mentioned against S. No. 195 in column (3) of the said Table (hereinafter in this condition referred to as the said motor vehicle) has paid excise duty calculated at the rate of 40% ad valorem; (b) the manufacturer furnishes to the Assistant Commissioner of Central Excise a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as a taxi or ambulance, as the case may be, within three months of the clearance of the said motor vehicle from the factory of manufacture or such extended period as the said Assistant Commissioner may allow; (c) the manufacturer had not collected from the person, group of persons, any body or organisation, as the case may be, in whose name the said motor vehicle has been registered as a taxi or ambulance, as the case may be, or in case had collected, has refunded to such person, group of persons, any body or organisation, the amount equivalent of such exemption of duty; (d) the exemption in case of ambulance is only applicable for registered hospitals, nursing homes and sanitoriums and such other organisations as the Central Government may notify, in this behalf, in the Official Gazette; and (e) the manufacturer files a claim for refund of duty paid in excess of that specified against S. No. 195 in column (4) of the said Table, in terms of section 11B of the Central Excise Act, 1944 (1 of 1944).
35.	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.
36.	If the vehicles mentioned against S. No. 204 in column (3) of the said Table (hereinafter in this condition referred to as the said motor vehicle) are manufactured out of a chassis on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicles has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944 : 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.
37.	If it is proved to the satisfaction of the Assistant Commissioner of Central Excise that the parts are intended to be used as original equipment parts in the manufacture of main battle tank falling under heading 87.10 of the said Schedule.
38.	If, duty of excise on the chassis leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid.
39.	If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.
40.	If no credit of the duty paid on the chassis and compressor has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944. Explanation. - For the purposes of this notification - (a) "low price" in respect of exemption to polyester fibre intended for use for the manufacture of fabrics containing more than 40 per cent but less than 70 per cent means the maximum ex-factory price fixed for such fabrics under a programme duly approved, - (i) in the case of fabrics woven on handlooms, by the Director in-charge of textile and handlooms in the Government of State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board. (ii) in the case of other fabrics, by the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose. (b) "fents" means - (i) bona fide cut-pieces of a saree or fabrics (excluding cut pieces of towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; (ii) damaged saree or fabrics (excluding damaged towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre; and (iii) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, cut from damaged sarees or dhoties. (c) "rags" means - (i) bona fide cut-pieces of a saree or fabrics, as the case may be, of length more than 23 centimetres but less than 45 centimetres where the width of the saree or fabric is one metre or more, and of length more than 23 centimetres but less than 65 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; (ii) cut-pieces of a damaged or sub-standard saree or fabrics of length more than 23 centimetres but less than 45 centimetres where the width of saree or fabric is one metre or more and of length more than 23 centimetres but less than 65 centimetres where the width of saree or fabric is less than one metre. (d) "chindies" means - normal cut-pieces of a saree or fabrics, as the case may be, which are 23 centimetres or less, in length including remnants or cut-pie- ces of a saree or fabric, damaged or otherwise deficient in standard.

LIST 1

(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) Idoxouridine (13) Acetazolamide (14) Atropine (15) Homatropin (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine

LIST 2

(1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5) Ethoxy methylene diethyl-malonate (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) Iso nicotinic 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

(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

1. Rural Automatic Exchanges (upto 512 ports) 2. Integrated line and TRUNK Exchange (ILT) (upto 512 Ports) 3. Shared Radio Systems (upto 8/64 capacity) 4. Multi-Access Radio Systems (upto 30/256 capacity) 5. Single channel VHF equipment 6. Wireless Telephones having range of more than 1 kilometre 7. 10 Channel Digital UHF equipment 8. 4/6 Channel Analogue/UHF equipment 9. 1+9 Line sharing systems 10. Time Division Multiple Access (TDMA) equipment 11. 3/8 Channel open wire carrier equipment 12. Main Distribution Frame 13. Equipment for upgradation from 128 `P' RAX to 256 `P' RAX 14. Following parts of the items Nos. 1 and 2 above, namely :- (a) Base modules and Line Modules (b) Input/output Processor (c) Alarm Display Units (d) Monitors (e) Software and documentation (f) Overvoltage Protection Devices (g) Maintenance Spares.

LIST 5

(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) Intraocular lenses/Keratoprosthesis/orbital inplants (20) Keratometer (21) Laser Interferometer (22) Lensometer/Projection lensometer (23) Low visual aids and sets (telescopic glasses) (24) Microsurgical needles, cannuals, blades, trephine blades, membrance peelers, diathermy probes, vitreous cutters atraumatic needles and sutures, intra ocular scissors and forceps. (25) Ocular electro physiological testing equipment (Electroretinography/ Electroculography/Visually evoked response equipment (ERG, EOG and VER)) (26) Operating glasses (2X, 4X, 6X)/ Binomag (27) Ophthalmic eryo 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

(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) Cardiovascular 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) Nebulizied humidifier (13) Hydrocephalus shunts (14) Hyper-baric oxygen chamber (15) Fogarty and embolectomy catheters (16) Implantable cardiac pacemakers (17) Intra-arterial catheters and guidewires and material for intervention radiology (18) Intra-cardiac patches (19) Nebulizers excluding :- (i) Ultrasonic nebulizers (ii) Heat nebulizers (20) Omayya reservoirs for intraventricular investigation/therapy (21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc. (22) Ostomy products (Appliances) for managing Colostomy, Illcostomy, 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.; hydoxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags (37) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses (38) Iridium wire (39) Anti-HLA Sera (AB-CDR) (40) T.P.H.A. Kits and AIDS diagnostic kits (41) Gamma knife (42) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy (43) Cell Separator (44) Pressure Transducer and Pressure Amplifier (45) Cell Saver (46) Continuous Ambulatory Peritoneal Dialysis Fluid (47) Craniotome (Pneumatic and Electric Equipment) and Drills (48) Binocular Loupes (49) Intra Aortic Ballon Pump (50) Remote After Loading Brachy Therapy Equipment (51) Dosimetry System (52) Cell Saver Equipment (53) Cell Washer (54) Thawer Equipment for Blood Warming (55) Mammography Unit (56) O2 Concentrator (57) Ventricular Assist Device (58) Pace Maker (59) Activated Clot Time Machine (60) Cobalt Therapy Unit (61) Colour Doppler Ultrasound Scanner (62) SPECT Gamma Camera (63) Deep Therapy Unit (64) Cardiac and Vascular Angiography System including Digital substraction Angiography (65) Pulse Oximeter (66) Blood Gas Analyser (67) Sodium Potassium Analyser (68) Ultrasonic Surgical Aspirator (69) Intra Cranial Pressure Monitoring Equipment (70) Radio Therapy Simulator (71) Treatment Planning System (72) Angiography Contrast Agent (73) Mobile Image Intensifier (74) Magnetic Resonance Imaging System (75) Surgical Laser (76) Electro/Hydraulic Operating Table for 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.

[Notification No. 4/97-C.E., dated 1-3-1997]