Option to pay duty at 6% (earlier 5%) with cenvat credit on which exemption has been withdrawn - 02/2011 - Central Excise - Tariff

Notification No. 02/2011-Central Excise

New Delhi, the 1st March, 2011

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 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[6% ad valorem:]

Table

S.No.	Chapter or heading or subheading 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)
27[1A	0402 91 10 or 0402 99 20	Condensed milk put up in unit containers.]
2	151710	Margarine
21[2A	1701	Jaggery Powder]
3	1904 10 20	Paws, Mudi and the like
11[4	Omitted	]
5	2101	Coffee or tea pre-mixes
6	2103	Sauces, ketchup and the like and preparations therefore
7	2104	Soups and broths and preparations therefore
8	2106 90	All kinds of food mixes, including instant food mixes
9	2106 90 30	Betelnut product known as “supari”
10	2106 90 99	(i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients
12[11	Omitted	]
12	31[ 2202 99 30 ]	Flavoured Milk of Animal origin
13	32[ 2202 99 90 ]	Tender coconut water
14	26 or any chapter	Fly ash
15	28 or 38	1[Silicon in all forms other than silicon wafers]
16	2847 00 00	Medicinal grade hydrogen peroxide
17	28,29 or 30	Anaesthetics
18	28	Potassium Iodate
19	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
20	30	Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
21	31	2[all goods, other than those which are clearly not to be used as fertilizers]
22	3215 90 40	Drawing ink
23	3306 10 10	Tooth Powder
24	3406 00 10	Candles
25	39	Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
26	3903	Unexpanded polystyrene beads purchased by the Malaria Research Centre
27	39 or 40	Nipples for feeding bottles
28	4015	Surgical rubber gloves or medical examination rubber gloves
24[28A	420321	Gloves specially designed for use in sports]
29	44 or any Chapter	Resin bonded bamboomat board, with or without veneer in between
22[29A	44 or any chapter	Flattened bamboo boards
29B	44 or any chapter	Bamboo flooring tiles]
30	4410 or 4411	Coir composite boards, coir matting boards, coir boards
31	48 or any chapter	Leather board
32	4802	Writing or printing paper for printing of educational textbooks
33	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
7[34	******	]
8[35	******	]
36	4820	Notebooks and exercise books
20[37	***	]
38	590610 00	Adhesive tapes of a width not exceeding 20 cm
39	6305	Laminated jute bags
13[40	******	]
41	68 or 69	Sand lime bricks
42	69	Burnt Clay tiles conforming to IS specification No.3367-1975
43	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.
14[44	******	]
23[***		]
46	70	Glassware produced by mouth-blown process
47	7015 10	Glasses for corrective spectacles and flint buttons
28[48	***	***]
33[49	***]
50	7310 or 7326 or any other Chapter	Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
51	7321 or 7418 19 or 7419 99	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
52	7319	Sewing needles
53	7323 or 7418 or 7615	29[ All goods other than disposable aluminium foil containers, parts and pressure cookers]
15[54	******	]
55	4[******]
56	8421 21 20	Water filters functioning without electricity and replaceable kits thereof
57	844250	Printing blocks and printing types
58	8452	25[Sewing machines other than those operated with electric motors, whether in-built or attachable to the body]
59	8479	Composting Machines
60	8517 or 8525 60	5[Radio trunking terminals]
30[61	***]
62	8523	The following goods, namely:- (a) Recorded audio compact discs (CDs); (b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs); (d) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing; (e) Recorded media for television and sound recording such as video tapes and video discs; (f) Recorded audio cassettes
26[63.	***	]
64	8523 59 10	Recorded proximity cards and tags
16[65	******	]
66	8712	Bicycles and other cycles
67	9001 40, 9001 50 00, or 9001 90 90	17[Spectacle lenses]
68	9004 90	Spectacles
69	9017, 8486 40 00	Mathematical calculating instruments and pantographs
70	9017	Other drawing and marking out instruments
71	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
72	9404	Coir products
73	9404	Products wholly made of quilted textile materials
74	9405 50 31	Kerosene pressure lantern
75	95	Sports goods other than articles and equipments for general physical exercise
76	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; (iv) Pencils
9[77	9619	All goods]

 

[F. No. 334/3/2011-TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

**************

Notes:

1.	Substituted vide notification no. 22/2011 CE dated 24-3-2011, before it was read as, “Silicon in all forms”
2.	Substituted vide notification no. 22/2011 CE dated 24-3-2011, before it was read as, “All goods, other than those which are clearly not to be used- (a) as fertilizers; or (b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.”
3.	Omitted vide notification no. 22/2011 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.”
4.	Omitted vide notification no. 22/2011 CE dated 24-3-2011, before it was read as, 55 8445, 8448, 8483 (except 8483 10 10) 8484 [8487 90 00] Goods required by a jute mill for making jute textiles
5.	Substituted vide notification no. 22/2011 CE dated 24-3-2011, before it was read as, “Mobile handsets including Cellular Phones and Radio trunking terminals”
6.	Substituted vide notification no. 22/2011 CE dated 24-3-2011, before it was read as, “All goods (except Railway track machines falling under tariff item 8640 00 00)”
7.	Omitted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as”- & Further Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, 34 4818 40 10 All goods
8.	Omitted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as”- & Further Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, 35 4818 40 90 All goods
9.	Inserted vide Notification No. 43/2011-CE, dated 30-12-2011,
10.	Substituted vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- “5% ad valorem:”
11.	Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- 4 20 All goods
12.	Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- 11 2202 90 20 All goods
13.	Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- 40 6602 00 00 All goods
14.	Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- 44 6904 10 00 All goods
15.	Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- 54 8215 All goods
16.	Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- 65 8601 to 8606 6[All goods (except Railway track machines falling under tariff item 8604 00 00)]
17.	Substituted Vide Notification No. 19/2012-CE, dated 17/03/2012, before it was read as;- “Spectacle lenses and intraocular lenses”
18	Substituted vide Notification No. 20/2012-CE dated 19/3/2012 before it was read as:- 48 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.
19.	Substituted vide Notification No. 20/2012-CE dated 19/3/2012 before it was read as:- 49 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. 3[*****]
20.	Omitted Vide Notification No. 10/2013-CE, 1/3/2013, earlier it was read as under :- 37 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.
21.	Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013
22.	Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013
23.	Omitted vide Notification No. 16/2013-Central Excise dated 8/05/2013 before it was read as “45 6905 10 00 Roofing tiles”
24.	Inserted vide Notification No. 9/2014-Central Excise dated 11th July, 2014
25.	Substituted vide Notification No. 9/2014-Central Excise dated 11th July, 2014 , before it was read as, “Sewing machines other than those with inbuilt motors”
26.	Omitted vide Notification No. 9/2014-Central Excise dated 11th July, 2014 , before it was read as, “63 8523 52 Recorded smart cards”
27.	Inserted vide Not.08/2015 - Dated 1-3-2015.
28.	Omitted vide Not. 10/2016 - Dated 1-3-2016 before it was read as, 18[48 7113 Articles of jewellery]
29.	Substituted vide Not. 10/2016 - Dated 1-3-2016 before it was read as, "All goods other than parts and pressure cookers"
30.	Omitted vide Not. 21/2016 - Dated 5-5-2016 before it was read as, 61 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports
31.	Substituted  vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: "2202 90 30"
32.	Substituted  vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: "2202 90 90"
33.	Omitted vide Not. 01/2017 - Dated 5-1-2017, before it was read as,  19[49 7114 Articles of goldsmiths’ or silversmiths’ wares of precious metal or of metal clad with precious metal, bearing a brand name, except gold coins of purity 99.5% and above and silver coins of purity 99.9% and above. Explanation.- For the purposes of this exemption,- (1) “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 a brand name.]