Effective rate of duty = 2% (earlier 1%) on certain items on which exemption has been withdrawn, without availing cenvat credit. - 01/2011-Central Excise - Central Excise - Tariff

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 1st March, 2011 NOTIFICATION No. 1/2011-Central Excise G.S.R. (E).- 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, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986) , specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 10 [2% ad valorem: ] 32 [ Provided that the said excisable goods are manufactured from inputs or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under 33 [section 66B] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004 . ] 34 [ Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force. ] Table S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of the excisable goods (1) (2) (3) 1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL) 31 [1A 0402 91 10 or 0402 99 20 Condensed milk put up in unit containers.] 2 1404 90 50 Indian Katha 3 5 [1501] All goods 4 1502 All goods 5 1503 00 00 All goods 6 1504, 1505, 1506 All goods 7 1516 10 00 All goods 8 151710 Margarine 9 16 All goods 22 [9A 1701 Jaggery Powder] 10 1901 10 All goods 37 [ for infant use ] put up in unit containers 11 1902 other than 1902 40 10 and 1902 40 90 All goods 12 1903 00 00 All goods 13 1904 10 20 Paws, Mudi and the like 14 20 All goods 15 2101 Coffee or tea pre-mixes 16 2103 Sauces, ketchup and the like and preparations Therefore 17 2104 Soups and broths and preparations thereof 18 2105 00 00 All goods 19 2106 90 All kinds of food mixes, including instant food Mixes 20 2106 90 30 Betelnut product known as supari 21 2106 90 92 Sterilized or Pasteurised miltone 22 2106 90 99 (i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients 23 38 [2202 99 10] All goods 24 39 [ 2202 99 20 ] All goods 25 40 [ 2202 99 30 ] Flavoured Milk of Animal origin 26 41 [ 2202 99 90 ] Tender coconut water 27 26 or any chapter Fly ash 11 [28 Omitted ] 29 2702 All goods 30 2703 All goods 31 2704 All goods 32 2706 All goods 33 28 or 38 1 [Silicon in all forms other than silicon wafers] 34 2847 00 00 Medicinal grade hydrogen peroxide 35 28,29 or 30 Anaesthetics 36 28 Potassium Iodate 37 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 38 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment 39 3002 20 or 3002 30 00 Vaccines (other than those specified under the National Immunisation Program) 12 [40 Omitted ] 41 3215 90 10 Fountain pen ink 42 3215 90 20 Ball pen ink 43 3215 90 40 Drawing ink 44 3306 10 10 Tooth Powder 45 3406 00 10 Candles 46 3824 50 10 Ready-mix concrete(RMC) 47 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute 48 3903 Unexpanded polystyrene beads purchased by the Malaria Research Centre 49 3916 10 20, 3916 20 11, 3916 20 91 or 3916 90 10 Canes of polymers, plastics or vegetable Products 50 39 or 40 Nipples for feeding bottles 51 4015 Surgical rubber gloves or medical examination rubber gloves 26 [51A 420321 Gloves specially designed for use in sports] 52 44 or any Chapter Resin bonded bamboomat board, with or without veneer in between 23 [52A 44 or any chapter Flattened Bamboo boards: 52B 44 or any chapter Bamboo Flooring tiles] 53 4410 or 4411 Coir composite boards, coir matting boards, coir Boards 54 4601 All goods 55 4602 All goods 56 4701 00 00 All goods 57 4702 00 00 All goods 58 4703 All goods 59 4704 All goods 60 4705 All goods 61 4706 All goods 62 48 or any chapter Leather board 63 27 [***] 64 4802 Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp is done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches 65 4817 Letters, envelops, lettercards and plain Postcards 6 [66 ****** ] 7 [67 ****** ] 68 4820 Notebooks and exercise books 69 4909 All goods 70 4910 All goods 28 [70A 54 or 55 Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles] 8 [71 ******* ] 17 [72 ******* ] 73 5805 All goods 74 5807 All goods 75 5906 10 00 Adhesive tapes of a width not exceeding 20 cm 35 [75A 61, 62, 63 (except laminated jute bags falling under 6305, 6309 00 00, 6310) All goods bearing a brand name or sold under a brand name and having retail sale price (RSP) of Rs. 1000 and above] 76 6305 Laminated jute bags 77 6602 00 00 All goods 78 68 or 69 Sand lime bricks 79 69 Burnt Clay tiles conforming to IS specification No.3367-1975 80 69 Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles. 24 [*** ] 25 [*** ] 24 [*** ] 84 70 Glassware produced by mouth -blown process 85 7015 10 Glasses for corrective spectacles and flint Buttons 86 7020 00 11, 7020 00 12 or 7020 00 21 All Goods 87 7104 10 00 All goods 13 [88 Omitted ] 14 [89 Omitted ] 90 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 91 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy 92 7319 Sewing needles 93 7323 or 7418 or 7615 All goods other than parts and pressure cookers 94 8215 All goods 95 8421 21 20 Water filters functioning without electricity and replaceable kits thereof 96 844250 Printing blocks and printing types 97 8452 29 [Sewing machines other than those operated with electric motors, whether in-built or attachable to the body] 98 8479 Briquetting plant and machinery using agrimunicipal Waste 99 8479 Composting Machines 100 8517 or 8525 60 3 [Radio trunking terminals] 36 [101 *** ] 102 8523 The following goods, namely:- (a) Recorded audio compact discs (CDs); (b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs); 103 8523 The following goods, namely:- (a) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing; (b) Recorded media for television and sound recording such as video tapes and video discs; (c) Recorded audio cassettes 30 [104 *** ] 105 8523 59 10 Recorded proximity cards and tags 106 8601 to 8606 4 [All goods (except Railwa y track machines falling under tariff item 8604 00 00)] 107 8712 Bicycles and other cycles 108 8801 All goods 109 8804 All goods 110 8805 All goods 18 [111 *** ] 19 [112 *** ] 20 [113 *** ] 21 [114 *** ] 115 9001 40, 9001 50 00, or 9001 90 90 15 [Spectacle lenses] 116 9004 90 Spectacles 117 9017 Drawing instruments 118 9017, 8486 40 00 Mathematical calculating instruments and Pantographs 119 9017 Other drawing and marking out instruments 120 9027 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances Explanation.-For the purposes of this entry,- (a) narcotic drugs and psychotropic substances shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (b) kits for testing narcotic drugs and psychotropic substances means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits 121 9301 Military weapons, other than revolvers, pistols, swords cut lasses, bayonets, lances etc. 122 9404 Coir products 123 9404 Products wholly made of quilted textile materials 124 9405 Hurricane lanterns 125 9405 50 31 Kerosene pressure lantern 126 95 Sports goods other than articles and equipments for general physical exercise 127 9606 Buttons of plastics or base metals, not covered with textile materials; buttons of coconut shell or wood; other buttons; 128 9608 Following goods, namely:- (i) Pens of value not exceeding Rs. 200 per piece; (ii) Ball point pens of value not exceeding Rs. 200 per piece; (iii) Refills of ball point pens specified in (ii) above; 129 9608, 9609 Pencils, pencil leads 130 9609 Crayons, pastels, drawing charcoals, writing or drawing chalks and tailor s chalk 9 [131 9619 All goods ] 16 [132 Any Chapter Parts, components and accessories namely, battery chargers, PC connectivity cables, memory cards and hands-free headphones of mobile handsets. Explanation . - For the purposes of this entry, mobile handsets include cellular phones. ] [F. No. 334/3/2011-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India **************** Notes: 1. Substituted vide notification no. 21/2011 CE dated 24-3-2011 , before it was read as, Silicon in all forms 2. Omitted vide notification no. 21/2011 CE dated 24-3-2011 , before it was read as, 3. articles in relation to gold shall mean anything (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. 3. Substituted vide notification no. 21/2011 CE dated 24-3-2011 , before it was read as, Mobile handsets including Cellular Phones and Radio trunking terminals 4. Substituted vide notification no. 21/2011 CE dated 24-3-2011 , before it was read as, All goods (except Railway track machines falling under tariff item 8640 00 00) 5. Substituted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 1501 00 00 6. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 66 4818 40 10 All goods 7. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 67 4818 40 90 All goods 8. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 71 5601 10 00 All goods 9. Inserted vide Notification No. 43/2011-CE, dated 30/12/2011, 10. Substituted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- 1% ad valorem: 11. Omitted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- 28 2701 All goods 12. Omitted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- 40 31 All goods, other than those which are clearly not to be used as fertilizers 13. Omitted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- 88 7113 Articles of jewellery manufactured or sold under a brand name Explanation. - 1. For the purpose of this exemption, brand 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 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. 2. Hallmarking of the jewellery shall not be considered to be branding. 3. An identity put by a jeweller or the job worker, commonly known as house-mark shall not be considered as brand name. 14. Omitted vide Notification No. 16/2012-CE, dated 17/01/2012, before it was read as:- 89 7114 Articles, other than jewellery, of- (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium, manufactured or sold under a brand name. Explanation. - 1. For the purpose of this exemption, brand 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 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. 2. An identity put by a jeweller or the job worker, commonly known as house-mark shall not be considered as brand name. 2 [3. ****] 15. Substituted vide Notification No. 16/2012-CE, dated 17/03/2012, before it was read as:- Spectacle lenses and intraocular lenses 16. Inserted Vide Notification 16/2012-CE, dated 17/03/2012, Further Amended vide Corrected vide Corrigendum No. [F.No.334/1/2012-TRU], Dated 19/03/2012 before it was read as:- in the table for 131 17. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013 , earlier it was read as under:- 72 57 The following goods, namely:- (a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations; (b) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up. Explanation.- For the purpose of Chapter 57 the term machines shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns. 18. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013 , earlier it was read as under:- 111 8901 All goods 19. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013 , earlier it was read as under:- 112 8904 All goods 20. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise, 1st March, 2013 , earlier it was read as under:- 113 8905 All goods 21. Omitted vide NOTIFICATION No. 9 / 2013-Central Excise dated 1st March, 2013 , earlier it was read as under:- 114 8906 90 00 All goods 22. Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013 23. Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013 24. Omitted vide Notification No. 16/2013-Central Excise dated 8/05/2013 , before it was read as 81 6901 00 10 All Goods 83 6905 10 00 Roofing tiles 25. Omitted vide Notification No. 23/2013-Central Excise dated 31/07/2013 before it was read as 82 6904 10 00 All goods 26. Inserted vide Notification No. 8/2014-Central Excise dated 11th July, 2014 27. Omitted vide Notification No. 8/2014-Central Excise dated 11th July, 2014 , before it was read as, 63 4802 Writing or printing paper for printing of educational textbooks 28. Inserted vide Notification No. 8/2014-Central Excise dated 11th July, 2014 29. Substituted vide Notification No. 8/2014-Central Excise dated 11th July, 2014 , before it was read as, Sewing machines other than those with inbuilt Motors 30. Omitted vide Notification No. 8/2014-Central Excise dated 11th July, 2014 , before it was read as, 104 8523 52 Recorded smart cards 31. Inserted vide Not. 07/2015 - Dated 1-3-2015 32. Substituted vide Not.35/2015 - Dated 17-7-2015 , before it was read as, Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs or tax on input services has been taken under the provisions of the CENVAT Credit Rules, 2004 . 33. Substituted vide Not. 38/2015 - Dated 21-7-2015 , before it was read as, section 66 34. Inserted vide Not. 38/2015 - Dated 21-7-2015 35. Inserted vide Not. 09/2016 - Dated 1-3-2016 36. Omitted vide Not. 20/2016 - Dated 5-5-2016 , before it was read as, 101 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 37. Inserted vide Not. 37/2016 - Dated 31-12-2016 w.e.f.1st day of January, 2017 38. Substituted vide Not. 37/2016 - Dated 31-12-2016 w.e.f.1st day of January, 2017 before it was read as: 2202 90 10 39. Substituted vide Not. 37/2016 - Dated 31-12-2016 w.e.f.1st day of January, 2017 before it was read as: 2202 90 20 40. Substituted vide Not. 37/2016 - Dated 31-12-2016 w.e.f.1st day of January, 2017 before it was read as: 2202 90 30 41. Substituted vide Not. 37/2016 - Dated 31-12-2016 w.e.f.1st day of January, 2017 before it was read as: 2202 90 90