TMI BlogSeeks to prescribe effective rates of 4% ad valorem or 8% ad valorem for specified goods falling under the First Schedule to the Central Excise Tariff Act, 1985.X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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, subject to the following conditions, namely:- (i) no credit of the duty paid on (a) inputs; or (b) Capital goods exclusively, used in the manufacture of these goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002; and (ii) the duty is paid in cash or through account current. Explanation I.- For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No. 8/2001-Central Excise, dated the 1st March, 2001 or notification No. 8/2002-Central Excise, dated the 1st March, 2002, 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, commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26. 7011.10 All goods 4% 27. 7012.10 All goods 4% 4 [28. 7323.90 All goods other than parts 4% ] 5 [29. OMITTED 30. OMITTED] 30. 7326.21 All goods 4% ] 6 [31. 7418.10 All goods other than parts 4% 32. 7615.10 All goods other than parts 4% ] 33. 82.11 or 82.14 Knives 4% 34. 82.15 All goods 4% 35. 7 [8413.11, 8413.12, 8413.13, 8413.14 or 8413.20] All goods 4% 36. 7 [8414.10 or 8414.20] All goods 4% 8 [37. OMITTED] 38. 8483.10 All goods 4% 8 [39. OMITTED] 40. 87.12 All goods 4% 8 [41. OMITTED] 42. 90 or any other Chapter Medical equipment and other goods 9 [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 Bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hthalmoscope - Direct/ Indirect (32) Ophthalmo dynamometer (33) Pachhy meter-Optical/ Electronic (34) Pantoscope (35) Phaco-emulsification system (fragmentome) (36) Photoelectric Keratoscope and Thermokeratoscope (37) Photo slit lamp (38) Prism bars (39) Projection magnifier for contact lens inspection and verification (40) Pseudo-isochromatic chart book/Ishaire (41) Radiuscope base curve (for measurement of contact lenses) (42) Refractometer (43) Retinoscope Streak/spot (44) Roper Hall foreign Body Locator (45) Silicone Sponges/rubber/ bands, for Retinal Detachment Surgery (46) Slit lamp biomicroscope (47) Softometer for measurement of the base curve of soft contact lens (48) Specular microscope with monitor and recorder (49) Stereozoom microscope for inspection of contact lens (50) Sterilisers (high speed/ ethylene) (51) Surgical Operating Microscope Manual (52) Surgical Operating Zoom Microscope with close circuit T.V. Camera (53) Synoptophore (54) Tonometer (Schtotz/ Applensation/Pheumo) (55) Ultrasonography A.B.M. Scan/ Pacchymeter/cleaner (56) Visual field recording equipment (57) Vitrectomy equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heter and Endomyocardial biopsy forcep (94) Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces (95) Programmer for pacemaker (96) Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set; Transfer pack 1000 ml. and 300 ml.; disposable pherasis bowl 225 ml. and 373 ml.; hydoxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags (97) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses (98) Iridium wire (99) Anti-HLA sera (AB-CDR) (100) T.P.H.A. Kits and AIDS diagnostic kits (101) Gamma knife (102) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy (103) Cell Separator (104) Pressure Transducer and Pressure Amplifier (105) Cell Saver (106) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system (107) Craniotome (Pneumatic and Electric Equipment) and Drills (108) Binocular Loupes (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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