9911796707
TMI BlogEffective Rate of Duty on goods of Chapter 1 to Chapter 25X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 subject to the relevant conditions, if any, specified in the corresponding entry in column (5) of the Table aforesaid. Explanation.-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 or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 0402 91 10, 0402 99 20 Condensed milk Nil - 2. 0902 Tea, including tea waste Nil - 3. [26]1108 12 00, 1108 13 00, 11081400, or 110819 Maize Starch, Potato Starch, Tapioca Starch 24[5%] 4. 1301 90 99 Lac Nil - 5. 1301 90 13 Compounded Asafoe-tida, commonly known as 'heeng' Nil - 32[**] 7. 1302 20 00 All goods Nil - 8. 1302 Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems Nil - [1]9. 1507 to 1515 All goods other than crude p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 29. 2106 90 Sweetmeats (known as 'misthans' or 'mithai' or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jal jeera Nil - [4]29A. 2106 90 20 All goods 28[10%] - [15]29B. 2106 90 20 All goods containing not more than 15% betel nut 24[5%] 3 41[**] 42[**] 43[**] 31. 2201 10 20 or 2202 10 10 Aerated waters prepared and dispensed by vending machines Nil - 44[**] 45[**] 31[32B 2402 10 10 Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding ₹ 3 Explanation 1: For the purposes of this exemption, "hand-rolled cheroot " means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, "Retail sale price" shall have the same meaning as given in Explanation 1 to S.No. 18A. 10% -'.] [18]33. 49[2403 11 10] Tobacco, used for smoking through 'hookah' or 'chilam', commonly known as 'hookah' tobacco or 'gudaku'. 23[10%] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard. [10]2. The exemption contained in this notification shall apply subject to the condition that the manufacturer of biris, files a declaration in the format given below before the 30th day of April in each financial year with the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be. Provided that the declaration for the financial year 2006-2007 shall be filed on or before the 31st day of March, 2007. Format Declaration to be filed by a manufacturer of biris availing benefit of exemption from excise duty under S.No. 36 of the Notification no. 3/2006-Central Excise dated 1st of March, 2006 1. Name and Address of the manufacturer. 2. PAN 3. Details of manufacturing processes undertaken by the manufacturer along with the address of premises where such activities are carried out. Address of the premises Processes being undertaken 4. (a) Whether any process of manufacture of biris is undertaken by job worker (such as rolling of biris) Y/N (b) If yes, the name and address of job-worker, processes undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed vide Notification No. 03/2007 CE dated 1/3/2007, further for the entry 16%, entry 14% has been substituted vide notification no. 3/2008 CE dated 1/3/2008 5. Against S.No.30, for the entry in column (4), the entry "Nil" has been substituted vide Notification No. 22/2007 dated 3/5/2007 6. after S.No. 30 and the entries relating thereto, the S.No. 30A and entries has been inserted, namely:- vide Notification No. 03/2007 CE dated 1/3/2007 7. against S.No.36, for the entry in column (5), the entry "2" has been substituted; vide Notification No. 03/2007 CE dated 1/3/2007 8. against S.No.37, for the entry in column (4), the entry "Rs.10 per thousand" has been substituted; vide Notification No. 03/2007 CE dated 1/3/2007, further Against S.No.37, for the entry in column (4), the entry ₹ 8 per thousand has been substituted vide Notification No. 22/2007 dated 3/5/2007 9. against S.No.38, for the entry in column (4), the entry "Rs.22 per thousand" has been substituted:- vide Notification No. 03/2007 CE dated 1/3/2007, further, Against S.No.38, for the entry in column (4), the entry ₹ 19 per thousand has been substituted vide Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supari, where the retail sale price is declared on the package and such retail sale price,- (a) does not exceed 50 paisa per package (b) exceeds 50 paisa but does not exceed Re.1 per package. 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. Nil 24[4%] - - 30. Entry no. 27 deleted vide Notification No. 21/2010-Central Excise, dated, 29.04.2010 before this it was read as- 27[27A 2106 90 30 Betel nut product known as "supari", other than goods specified against S.No. 27 Nil -] 31. After S.No 32A and the entries relating thereto, the S. No. 32B and the entries shall be inserted, Notification No. 21/2010-Central Excise, dated, 29.04.2010. 32. Omitted vide notification no. 3/2011 CE dated 1-3-2011, before it was read as, 6. 13021920, 13021930 Cashew shell liquid (CNSL) Nil - 33. Omitted vide no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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