Exempts various products - 003/2005 - Central Excise - Tariff

Superseded Vide Notification No. 12/2012-CE, dated 17/03/2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96 Exempts various products Notification No. 03/2005-CE Dated 24/02/2005 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, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act (hereinafter referred to as the First Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. S. No. Chapter or heading or sub-heading or tariff item Description of goods Rate of duty (1) (2) (3) (4) 1. **** 2. **** 3. **** 4. 1701 Sugar (other than Khandsari sugar),- (a) Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) Rs. 38 per quintal (b) Other Rs. 71 per quintal 2 4A 1901 20 00 Dough for preparation of bakers' wares of heading no. 1905 Nil 5. 6 [1901 10 90 or 1901 90 90] All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in any proportion) Nil 7 [**] 6. 1902 The Following goods, namely : (a) Seviyan (Vermicelli) (b) all goods, other than put in unit containers Nil 7. 1904 All goods which are not put up in unit containers Nil 8. **** 9. **** 10. **** 11. 2106 Prasad or Prasadam Nil 8 [**] 12. **** 13. **** 14. 2207 20 00 All spirits (other than denatured ethyl alcohol of any strength) Nil 15. 2401 Un-manufactured tobacco or tobacco refuse, other than bearing a brand name Nil 16. **** 17. **** 18. 2804 10 00 Hydrogen, consumed within factory of production Nil 19. 2804 30 00 Nitrogen, - (i) for use in the manufacture of heavy water; (ii) in liquid form, for use in processing and storage of semen for artificial insemination of cattle; or (iii) consumed within factory of production Nil 20. 2804 40 90 Oxygen, for use in the manufacture of heavy water Nil 21. 2805 19 00 Potassium metal for use in a heavy water plant Nil 22. 2811 29 50 or 2811 29 90 Sulphur dioxide and sulphur trioxide, consumed in the manufacture of suphuric acid, within factory of production Nil 23. 2814 Ammonia (anhydrous or in aqueous solution), for use in the manufacture of heavy water Nil 24. 28 Nuclear fuel Nil 9 [**] 26. 2853 00 10 Distilled or conductivity water and water of similar purity used within factory of production Nil 27. 2853 00 20 Liquid air (whether or not any fraction has been removed), used within the factory of production Nil 10 [**] 29. 30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name Nil 30. 30 Chemical contraceptives Nil 31. 30 Oral re-hydration salts Nil 32. 3307 90 Kumkum (including sticker kumkum), kajal, sindur, alta or mahavar Nil 33. **** 34. 3401 19 42 Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any Organization approved by the said commission for the purpose of manufacture of such soaps Nil 35. 3402 90 20 Sulphonated castor oil, fish oil or sperm oil Nil 36 37. **** 38. 4005 The following goods, namely:- (a) Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no Cenvat credit of the duty paid on inputs used has been availed; or (b) Used within factory of production for the manufacture of excisable goods falling within First Schedule Nil 39. 4008 11 10 Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear Nil 40. 4401, 4402, 4403 or 4404 All goods Nil 41 4408 Veneer sheets and sheets for Plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421. Nil 11 [**] 43. 4707 Recovered (waste and scrap) paper or paper board, arising from writing or printing paper, in the course of printing of educational textbooks Nil 12 [**] 13 [**] 46. 4802 or 4804 Maplitho paper or kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil 47. **** 48. **** 49. **** 50. **** 14 [**] 52. **** 53. 5808 All goods, not subjected to any process Nil 54. 5810 All goods manufactured without the aid of vertical type automatic shuttle embroidery machines operated with power Nil 55. **** 56. 63 Indian National Flag Nil 57. 64 The following goods, namely:- (a) Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather; or (b) Parts of the hawai chappals, of materials other than leather Nil 58. 68 Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used Nil 15 [**] 60. 7106 Strips, wires, sheets, plates and foils of silver Nil 61. 7204 21 90 Waste and scrap arising out of manufacture of cold rolled stainless steel patties or patta Nil 62. 7219 or 7220 Pettis or pattas when subjected to any process other than cold rolling Nil 63. 7222 Circles used within the factory of production in the manufacture of utensils Nil 64. 19 [7305 or 7308] All goods fabricated at site of work for use in construction work at such site Nil 16 [**] 66. 7404. Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts Nil 67. 7408 Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari Nil 68. 7602 Aluminum waste and scrap used within the factory of production for the manufacture of unwrought Aluminum plates and sheets Nil 69. 8401 Nuclear fuel Nil 70. 8424 90 00 Parts of mechanical appliances of a kind used in agriculture or horticulture Nil 71. 8442 50 20 Lithographic plates used within the factory of its production for printing purposes Nil 72. 8502 Diesel generating sets assembled, at site of installation, from duty paid engine and generators Nil 17 [**] 74. 9101 or 9102 Braille watches Nil 75. 7 or 13 Guar meal or Guar gum refined split Nil 76. 1801 or 1802 or 1803 Following goods, namely:- (a) Cocoa beans whole or broken, raw or roasted; (b) Cocoa shells, husks, skins and other cocoa waste; and (c) Cocoa paste whether or not de-fatted Nil 77. 2403 Unbranded hooka or Godaku Tobacco Nil 78. Omitted 4 [79. Omitted] 18 [**] 81. 3 [1701 91 00 Bura, makhana, mishri, hardas or battasa (patashas) Nil] Explanation : for the purposes of S. Nos. 9, 10, 11, 12, 13, 15, 16, and 29 of this of notification, 'brand name' means a brand 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 of mark with or without any indication of the identity of that person. This notification shall come into force on the 28th day of February, 2005. F. No.4/3/2004-CX.1 (pt. VI) (V. Sivasubramanian) Deputy Secretary to the Government of India) **************************** Notes: (As amended by Notification) No. 15/2005-CE, dated 2-5-2005; No. 07/2006-CE, dated 1-3-2006; No. 48/2006-CE, 30-12-2006; No. 07/2007-CE, dated 1-3-2007; No. 28/2007-CE, dated 15-6-2007; No. 29/2008-CE, dated 28-5-2008; No. 57/2008-CE, dated 5-12-2008; No. 58/2008-CE, dated 7-12-2008; No. 7/2010-CE, dated 27-2-2010 and No. 15/2011-CE, dated 1-3-2011. 1. Before it was amended vide Notification No. 15/2005 dated 2-5-2005, 7/2006 dated 1-3-2006, 48/2006 dated 30-12-2006, Notification No. 07/2007 CE dated 1/3/2007, 28/2007 dated 15/6/2007 2. Latest 4A was inserted vide Notification No. 29/2008 dated 28/5/2008 3. Has been inserted vide Notification No. 57/2008 CE dated 5/12/2008 4. For the entry "8%" in column (4), the entry "4%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008 5. Omitted vide notification no. 7/2010 CE dated 27/2/2010 , earlier it was read as, "79. 63 or 66 Umbrella cloth panels Nil" 6. Substituted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 1901 90 90 7. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 5A 1901 90 90 Preparations for infant use, put up in unit containers Nil 8. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 11A. 2202 90 30 Flavoured milk of animal origin Nil 9. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 25. 2847 00 00 Medicinal grade hydrogen peroxide Nil 10. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 28. 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 Nil 11. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 42 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, champhered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger jointed used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421. Nil 12. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 44. 4802 Writing or printing paper for printing of educational textbooks Nil 13. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 45. 4802 Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp s done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches Nil 14. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 51. 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; (c) *** (d) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up Explanation.- For the purposes of chapter 57 the term "machines" shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns. Nil 15. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 59. 69 Burnt Clay tiles conforming to IS specification No.3367-1975 Nil 16. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 65. 7319 Sewing needles Nil 17. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 73 9001 Intraocular lenses 4 [4%] 18. Omitted vide notification no. 15/2011 CE dated 1-3-2011 , before it was read as, 80. 9017 Drawing instruments Nil 19. Substituted vide notification no. 41/2011 CE dated 18-11-201 1, before it was read as, 7308