9911796707
TMI BlogEffective rates of Excise Duty for specified goods falling under the Central Excise Tariff Act, 1985.X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as 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; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule hereinafter referred to as the Second 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 (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table: Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S. Nos. 65, 66, 67 and 68 of the said Table on or after the 1st day of April, 2002: Provided also that nothing contained in this notification shall apply to goods specified against S. No. 25 and 29 of the said Table on or after of the 2nd day of July, 2005: Provided also that nothing contained in this notification shall apply to goods specified against S. No. 25A of the said Table on or after the 1st day of April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing machines Nil Nil - 16. 2202.40 All goods Nil - - 17. 24.04 Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year Nil - - 18. 2404.99 Tobacco, used for smoking through "hookah" or 'chilam', commonly known as "hookah" tobacco or 'gudaku' Nil Nil - 19. 2502.29 All goods manufactured in,- (I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes; (II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes Rs.250 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own undertakings Explanation.- For the purposes of this exemption, "generating company" means a generating company as defined in section 2(4A) of the Electricity (Supply) Act, 1948 (54 of 1948) and which has been granted consent / permission in writing under section 44 of the Electricity (Supply) Act, 1948. Nil - 4 and 5 30 27 Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers Nil - 4 and 5 31 27 or 28 Synthesis gas, if used in the manufacture of Heavy Water Nil - - 32 27.10 Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery Explanation.- For the purposes of the exemption - (a) the quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received Explanation.- For the purposes of this exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases. Nil - - 35 2711.21 Natural Gas (other than Compressed Natural Gas) Nil - - 36 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers Nil - 5 37 28 Steam Nil - - 38 28 Sulphuric acid used in a fertiliser plant for demineralisation of water Nil - - 39 28 Ammonia used in a fertiliser plant in refrigeration and purification process Nil - - 40 28 Ammonium chloride and manganese sulphate intended for use- (a) as fertilisers; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fertilisers Nil - 5 53 29 2-Cyanopyrazine Nil - - 54 28, 29 or 30 The bulk drugs or formulations specified in List 4 Nil - - 55 30 Desferrioxamine injection or Deferiprone Nil - - 56 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment Nil - - 57 30 Formulations manufactured from the bulk drugs specified in List 2 Explanation.- For the purposes of this notification, the expression "formulation" means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply. Nil - - 58 31 All goods, other than those which are clearly not to be used- (a) as fertilisers; or (b) in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 40.11, 40.12 or 40.13 Tyres, flaps and tubes used in the manufacture of - (a) power tillers of heading No. 84.32 of the First Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil Nil 5 " 80A 4011.10 or 4013.10 All goods Nil - - "; 83 44.06 or 44.07 100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste Nil - - 84 45, 48, 68, 73, 85 or 87 Parts of main battle tanks intended to be used in the manufacture of such tanks Nil - 5 and 13 85 48 Paper splints for matches, whether or not waxed; Asphaltic roofing sheets Nil - - 86 48 Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. 8% - 14 86A. 48 Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods 16% - 20 166 70 Glassware produced by mouth-blown process Nil - - 167 70 Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government Nil - - 168 70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. 16% - 20 169 70.15 All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires Nil - - 172A 173 72 Hot rolled/cold rolled sheets and strips cut or slit on job work Nil - 20 and 39 174 73 Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder Nil - 40 175 73.02 Railway or tramway track construction material of iron and steel Explanation.- For the purposes of this exemption, the value of goods shall be the value of goods excluding the value of rails. 16% - 41 176 73.10 Metal containers Nil - 42 177 73.10 or 73.26 Mathematical boxes, geometry boxes and colour boxes Nil - - 178 73.21 or 74.17 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy Nil - - 179 73.21 or 94.05 Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas Nil - - 179A 7323.90 Parts of all goods, other than part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen cleared in exchange of worn-out or damaged spinnerettes 16% - 47 193 84, 85, 90 or any other Chapter Machinery or equipment specified in List 6 Nil - - 194 84 or 87 Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42 Explanation.- For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944, when sold by the manufacturer as spare parts or spare components Rate of duty applicable on the said parts and components of motor vehicles - - 195 84 or any other Chapter Machinery or equipment for use in silk textile industry as specified in List 7 Nil - - 196 84 or any other chapter Goods specified in List 8 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce Nil - 4 and 5 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 205. 85.28 All goods 16% - - 205A. 85 Integrated Receiver Decoder, also known as Set-top Box Nil - - 206 207 86.01 to 86.06 All goods Nil - 50 208 87 Motor vehicle falling under - (i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or 16% Nil 51 (ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi 16% Nil 209 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles Explanation.- For the purposes of the exemption, "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source, and "electrically operated platform trucks", "electrically operated work trucks" and "electrically operated tow tractors", respectively, means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 54 217 87.05 Special purpose motor vehicles Nil - 55 218 87.06 Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab - Nil - 219 87.09 Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed Explanation.- For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them. 16% - - 219A 87.14 Parts and accessories of vehicles of heading Nos. 8712 and 8713 Nil - - "219B. 7315.00 Chains of vehicles of heading No. 87.12 Nil - - 219C. 8512.00 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading No. 87.12 Nil - - ". 220 87.16 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation.- For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer Rate of duty applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil - 5 232 96.08 Pencils Nil - - 233. Any Chapter Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India; Nil Nil 56 (b) the personal use of diplomatic agents/career consular officers in India. Nil Nil 56A 234 Any Chapter (i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board Nil - - 235 Any Chapter Goods required for,- (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ozone depleting substances (non- ODS) technologies. Explanation.- "Goods" for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology. Nil Nil 57 236 Any Chapter Goods other than the following, namely:- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires. Nil - 58 237 Any Chapter Non-conventional energy devices/ systems specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaining cocoa 8% - - 248. 1905.11 Biscuits 8% - - 249. 250. 26.19 Slag arising in the manufacture of iron and steel Nil - - 251. 30 Cyclosporin Nil - - 252. 28, 29, 30 or 38 The following goods, namely:- (A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) Nil - - (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above Nil - 5 253. 28, 29 or 30 All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from excise duty Nil - - 254. 24 or 30 Nicotine polacrilex gum Nil - - 255. 30 or any other Chapter Drugs and materials Nil - 60 256. 3605.10 or 3605.90 Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely :- (i) the process of giving the veneer flats or strips, the configuration of a matchbox includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil - - (B) Accessories of the medical equipment at (A) above Nil - - (C)Parts required for the manufacture of the medical equipment at (A) above Nil - 5 (D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system Nil - - (E) Accessories of (D) above Nil - - (F) Parts required for the manufacture of (D) above Nil - 5 268. 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 38 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002); Nil - - (B) Parts required for the manufacture of the medical equipment at (A) above; Nil - 5 269. 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 39 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) Nil - - (B) Accessories of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant exemption notification for the time being in force. Nil Nil 284. 2711.11 Liquefied natural gas Nil - - 285. 29 or 38 Gibberellic acid Nil - - 286. 30 Diagnostic kits for detection of all types of hepatitis Nil - - 287. 30 or any other Chapter All types of contraceptives Nil - - 288. 48 Newsprint, in reels Nil - - 289. 48.02 Mould vat made watermarked bank note paper, procured by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil - - 290. 7321.10 Gas stoves of retail sale price not exceeding Rs. 2000 per unit Explanation.- "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 8% - - 291. 82.01 All go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard. 2. (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner , as the case may be, for his satisfaction in this regard. (ii) The exemption shall be applicable upto a maximum quantity of ninety-nine thousand tonnes in a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under a scheme for the sale of Janata soap through public distribution system approved in this behalf by the Government of India in the Ministry of Consumer Affairs, Food and Public Distribution (Department of Food and Public Distribution); (ii)sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food and Public Distribution under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Commerce and Industry (Department of Industrial Policy and Promotion). 8. OMITTED 9. OMITTED 10. If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances. Explanation.- For the purposes of this condition,- (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 Psychot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of an aggregate quantity not exceeding 3500 Metric Tonnes. (2) The exemption shall not be applicable to a manufacture of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1st March, 2003 or 9/2003-Central Excise, dated the 1 st March, 2003. Explanation.- For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification. 14A (1) The exemption shall not be applicable if the factory in which the said goods are manufactured has a plant attached thereto for making bamboo or wood pulp. (2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003- Central Excise, dated the 1st March 2003 or 9/2003- C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etary to the Government of India in the Ministry of Urban Development, to the effect that- (a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses. 38. If,manufactured out of ceramic tiles, falling under chapter 69 of the First Schedule, 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 has already been paid. 39. If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate. 40. If,- (a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or (b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48. If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. 49. If,- (i) made from unrecorded articles falling under heading No. 85.23; and (ii) (a) not intended for sale; or (b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or (c) intended for sale or supply, in the form of U-matic video tapes formats of width notless than 19 millimeters, to Doordarshan. 50. If,- (a) intended for use by the Indian Railways or the Konkan Railway Corporation; and (b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation. 51. (a) The manufacturer pays duties of excise at the rate specified under the First schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), except for this exemption, in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90 of the First Schedule, at the time of clearance of the vehicle; (b) [OMITTED- (c) the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and (e) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (d ) above, shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilized for payment of excise duty on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilization of such irregular or excess credit. 52. If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002: Provided that this exemption is not applicable to a manufacturer of said vehicles- (a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer; (b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent/career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and(c) the concerned diplomatic agent/career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his personal use". 57. If,- (i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. 62. If no credit of the duty paid on the inputs used in or in relation to the manufacture of such ceramic tiles has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. 63. If manufactured out of footwear (i) bearing a brand name or trade name of any person; (ii) in respect of which the retail sale price has been declared; and (iii) on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid. 64 If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India. 65. If, before clearance of goods, the manufacturer produces a certificate from an off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e diamine (12) D-2-Aminobutanol (O-Aminobutanol) (13) Diethyl Carbamyl Chloride (14) 4-Cyanopyridine (15) Isonicotinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19)N-(4-Chlorophenyl)-O-Phenylene (20) 5-Iodouracil (21) 1-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-Amino-5-Amino-Sulfomyl-1,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-1,3,4-Thiadiazole (25) Tetra Urea Complex. LIST 4 (See S.No. 54 of the Table) (1) Didanosine (2) Efavirenz (3) Indinavir (4) Insulin (5) Lamivudine (6) Nelfinavir (7) Nevirapine (8) Ritonavir (9) Saquinavir (10) Stavudine (11) Zidovudine LIST 5 (See S. No. 191 of the Table ) (1) Coconut husk crusher (2) Coconut husk defibering mill (3) Sifter or Siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing machine (for cleaning and preparing fibre for spinning) (7) Motorised Spinning Ratts. List 6 (See S.No. 193 of the Table) (1) Yarn/Fabric mercerising machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye kitchen & accessories (4) Wet fabric spreadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er type) and automatic reeling machine with re-reeling (2) Silk weaving and twisting machines consisting of hank- to-bobbin cone winders, silk doubling machine, two-for- one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine (3) Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous type) (5) Silk felt calender (6) Clip stenter (7) Silk calender (8) Silk decasting machine (9) Overflow machine for silk abric dyeing (10) Cone-chees degumming andd yeing machine (11) Beam dyeing machine for silk fabric (12) Semi-automatic screen printing machine (13) Loop agers (14) Design studio equipment (15) Colour kitchen equipment (16) Colour matching computer LIST 8 (See S.No. 196 of the Table ) (1) Gas Compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-in-coolers /walk-in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver (9) Purger (10) Air cooling unit/ air handling unit,all types (11) Evaporator coil, all types (12) Plate freezer (13) Blast freezer (14) IQF freezer (15) Cooling tower (16) Condensor-atmos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. R. Rustagi) Joint Secretary to the Government of India Note. - The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 127(E), dated the 1st March, 2002 and was subsequently amended vide notification No.26/2002 dated 27.4.02,G.S.R.305 (E) dated 27.4.02, 31/2002-C.E. dated 3.6.02, G.S.R.402 (E) dated 3.6.02, 32/2002-C.E. dated 18.6.02, G.S.R.434 (E) dated18.6.02, 40/2002-C.E.dated14.8.02, G.S.R.567 (E) dated 14.8.02, 41/2002-C.E. dated19.8.02, G.S.R581 (E) dated19.8.02,42/2002-C.E. dated 21.8.02, G.S.R. 587(E) dated 21.8.02, 43/2002-C.E. dated 22.8.2002,G.S.R. 591(E) dated 22.8.2002, 44/2002-C.E. dated 28.8.02, G.S.R. 609(E) dated 28.8.02, 47/2002-C.E. dated 6.9.02, G.S.R. 626(E) dated 6.9.02, 50/2002-C.E.dated 25.9.02, G.S.R.663(E) dated 25.9.02, 51/2002-C.E. dated 1.10.02, G.S.R. 672(E) dated 1.10.02, 53/2002-C.E. dated 30.10.02, G.S.R. 739(E) dated 30.10.02, 55/2002-C.E. dated 7.11.02 G.S.R. 752(E) dated 7.11.02, 62/2002-C.E. dated 31.12.02,G.S.R.858(E) dated 31.12.02, 1/2003-C.E. dated 2.1.03, G.S.R. 4(E) dated 2.1.03, 6/2003-C.E. dated 1.3.03, G.S.R. 136(E) dated 1.3.03, 18/2003-C.E. dated 3.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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