Seeks to prescribe effective rates of duty @nil or 8% advalorem on specified goods falling under the First Schedule to the Central Excise Tariff Act, 1985 - 010/2003 - Central Excise - Tariff

Seeks to prescribe effective rates of duty @nil or 8% advalorem on specified goods falling under the First Schedule to the Central Excise Tariff Act, 1985 Superseded by notification no. 10/2006 dated 1/3/2006 Notification NO. 10/2003-CE, DT. 01/03/2003 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of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 No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the said goods), from so much of the duty of excise leviable thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4 ) of the said Table. Explanation I.- For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No. 8/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India vide number G.S.R. 129 (E), dated the 1 st March, 2002 or notification No. 8/2003-Central Excise, dated the 1st March, 2003, as the case may be, in any financial year, is permitted to avail this exemption in the same financial year. Explanation II.- For the purposes of this notification the "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. Explanation III.- For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified. Table S. No. Chapter or heading No. or sub-heading No. Description of goods Rate under the First Schedule (1) (2) (3) (4) 3 [1. Omitted] 2. 70.15 Tableware and kitchenware of glass 8% 3 [3. Omitted 4. Omitted] 5. 8539.10 Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb 8% 6. 9004.90 Sunglasses for correcting vision 8% 3 [7. Omitted] 8. 96 Toothbrushes 8% 9. 3004.10 All goods Nil 10. 4011.10 All goods Nil 11. 4013.10 All goods Nil 12. 4410.19 or 4410.90 All goods Nil 13. 4820.00 All goods, other than notebooks and exercise books Nil 14. 4821.00 All goods Nil 15. 4823.20 All goods Nil 16. 56.05 Metallic yarn (imitation zari) Nil 17. 5906.10 All goods Nil 18. 59.08 Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles Nil 19. 66.01 Umbrellas and sun umbrellas Nil 20. 66.02 Walking sticks, seat sticks, whips, riding crops and like Nil 21. 68.07 Articles of mica Nil 22. 68.07 Mosaic tiles, that is to say, tiles known commercially as 'mosaic tiles' 4 [8%] 23. 68.07 Solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs 8% 3 [24. Omitted] 25. 6903.10 All goods Nil 26. 7011.10 All goods Nil 3 [27. Omitted] 28. 7323.90 All goods (other than parts) Nil 29. 7326.19 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 30. 7326.21 All goods Nil 31. 7418.10 All goods (other than parts) Nil 32. 7615.10 All goods (other than parts) Nil 33. 82.11 or 82.14 Knives Nil 34. 82.15 All goods Nil 35. 1 [8413.11, 8413.12, 8413.13 or 8413.14 ] All goods 8% 36. 8414.10, 8414.20 or 8414.91 All goods Nil 37. 8481.20 or 8481.92 All goods Nil 38. 8483.10 All goods 8% 39. 8524.32 All goods Nil 40. 87.12 All goods Nil 41. 87.14 Parts and accessories of vehicle of heading No. 87.12 Nil 42. 90 or any other Chapter Medical equipment and other goods (other than parts and accessories thereof) specified in List 1 annexed to this notification Explanation. - For the purposes of this exemption the items in the list above shall not include Foley Balloon Catheters. 8% 43. 90.18 All goods (other than parts and accessories thereof) 8% 44. 90.19 All goods (other than parts and accessories thereof) 8% 45. 9022.10 All goods(other than parts and accessories thereof) 8% 46. 9405.10 Kerosene pressure lantern Nil 3 [47. Omitted] 48. 95.01 All goods(other than parts and accessories thereof) Nil 49. 95.02 All goods(other than parts and accessories thereof) Nil 50. 95.03 All goods(other than parts and accessories thereof) Nil 51. Any Chapter Waste and scrap arising during the course of manufacture of the goods specified against S. No. 9 to 50 above Nil 2 [52. 8413.20 or 8413.91 All goods Nil] LIST 1 ( See S. No. 42 of the Table ) 1) C.A.M. stimulator 2) Contact lens lathe 3) Contact lens polishing machine 4) Contact lens thickness measuring gauge 5) Corneal Anesthesiometer 6) Cryo-lathe 7) Dark adaptometer 8) Exophthalmometer 9) Glare testing equipment 10) Ophthalmic cryo equipment 11) Ophthalmic operating lights and fibre optic lights 12) Ophthalmo dynamometer 13) Pantoscope 14) Projection magnifier for contact lens inspection and verification 15) Radiuscope base curve (for measurement of contact lenses) 16) Refractometer 17) Roper Hall foreign Body Locator 18) Softometer for measurement of the base curve of soft contact lens 19) Stereozoom microscope for inspection of contact lens 20) Ultrasonography A.B.M. Scan/ Pacchymeter/cleaner 21) Linear accelerator. [F. No. 334/1/2003-TRU] (Alok Shukla) Deputy Secretary to the Government of India ************************ Notes : 1. Has been substituted vide Notification No. 37/2003 dated 30/4/2003 2. Has been inserted vide Notification No. 37/2003 dated 30/4/2003 3. S. No. 1,3,4,7,24,27,47 has been Omitted vide Notification No. 25/2004 dated 9/7/2004 4. Has been substituted vide Notification No. 10/2005 dated 1/3/2005