Effective rate of duty = 2% (earlier 1%) on certain items on which exemption has been withdrawn, without availing cenvat credit.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 ₹ 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 ₹ 200 per piece; (ii) Ball point pens of value not exceeding ₹ 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 31-12-2016w.e.f.1st day of January, 2017 before it was read as: "2202 90 30"
41.	Substituted  vide Not. 37/2016 - Dated 31-12-2016w.e.f.1st day of January, 2017 before it was read as: "2202 90 90"