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Exemption to goods within the factory of their production in the manufacture of specified goods - 010/96 - Central Excise - TariffExtract Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017. Exemption to goods within the factory of their production in the manufacture of specified goods Notification No. 10/96-CE, Dt. 23/07/1996 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the condition that the said goods are consumed within the factory of their production in the manufacture of goods specified in column (3) of the Table hereto annexed and falling under Chapter, heading No. or sub-heading No. of the said Schedule as specified in the corresponding entry in column (2) of the said Table. TABLE Sr. No. Chapter or heading No. or sub-heading No. Description (1) (2) (3) 1. 15 (except 1517 10 22, 1520 00 00, 1521 and 1522) All goods 2. 21 All goods 3. 22 02 Fruit pulp based beverages 4. 23 Animal feed 5. 2845 10 00 Heavy water 6. 6 [ 2853 90 30 ] Compressed air 7. 3003, 3004 Medicaments (including veterinary medicaments) 8. 31 Fertilisers 5 [8A 3307 41 00 Agarbatti] 9. 4011, 4012 Pneumatic tyres of a kind used on bicycles, cycle-rickshaws and three wheeled powered cycle-rickshaws 10. 4701 to 4706 Wood pulp and pulp of other fibrous cellulosic materials 11. 4801 Newsprint 12. 64 4 [ Footwear and hawai chappal (other than of leather), that is to say, chappals known commercially as hawai chappals, of retail sale price not exceeding Rs. 500 per pair ] 13. 71 Rough synthetic gem stones 14. 7319 Sewing needles 15. 7321, 7418 19 or 7419 99 Kerosene burners, kerosene stoves and wood burning stoves, of iron or steel, copper or copper alloy 16. 8539 Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb 17. 9021 Artificial limbs and rehabilitation aids for the handicapped 18. 9608 Ball point pens including refills for ball point pens and parts thereof. 2 [19. 1905 31 00 or 1905 90 20 Biscuits cleared in packaged form with per kg retail sale price equivalent not exceeding Rs. 100. Explanation .- retail sale price shall have the same meaning as defined in column (3) against S. No. 18A of notification no.3/2006-Central Excise dated 1 st March,2006 published vide G .S.R. 93 (E), dated the 1 st March, 2006 3 [2. Nothing contained in this notification shall apply to any inputs or intermediate goods other than sugar syrup or cream used in the manufacture of goods mentioned at S. No. 19.] ********* Notes: 1. (As amended by Notification No. 11/2000-CE, Dt. 1-3-2000 and 41/2004 dated 9-8-2004, 18/2006 dated 1-3-2006 and 48/2006 CE dated 30-12-2006) 2. Inserted vide notification no. 39/2011 CE dated 12-9-2011 3. Inserted vide notification no. 39/2011 CE dated 12-9-2011 4. Substituted vide Notification No. 25/2012-Central Excise, Dated 08/05/2012 , before it was read as:- Footwear of retail sale price not exceeding Rs. 250 per pair and hawai chappal (other than of leather) that is to say, chappals known commercially as hawai chappals. 5. Inserted vide Not. 13/2015 - Dated 1-3-2015 6. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: 2853 00 30
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