9911796707
TMI BlogEffective Rate of Duty on goods of Chapter 83 to Chapter 93X X X X Extracts X X X X X X X X Extracts X X X X ..... f the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions specified in the Annexure to this notification, and condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid: [1][Provided that nothing contained in this notification shall apply to the- (a) goods specified against S. No. 10 of the said Table before the 27th day of February, 2010 and after the 31st day of March, 2011; and (b) goods specified against S. No. 35A of the said Table after the 31st day of March, 2013] Explanation.-For the purposes of this notification, the rates specified in columns (4) of the said Table are ad valorem rates, unless otherwise specified. TABLE S.No........ Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 84 The Coir processing machinery specified in List 1, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil -- [27]2. 84 Spinnerettes made, inter alia , of Gold, Platinum and Rhodium or any one or more o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing thin film composite membrane (TFC); or (d) Candle-less terracotta water filtration. Nil - 79[8C. 8421 21 20 96[****] - (ii) Replaceable kits of all water filters except those operating on reverse osmosis technology 93[5%] -] [28]8D. 8421 21 Water filtration or purification equipment 69[5%] -"; [29]9. 8430 or 8705 (i) Drilling rigs falling under heading 8430, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid; 65[10%] 5 (ii) Drilling rigs mounted on motor vehicle chassis falling under heading 8705, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid. Explanation.-For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig. 65[10%] 5 10. 84, 85 or 90 Machinery or equipment, specified in List 32A appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, [G.S.R. 118(E), dated the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmats such as Umatic, Betacam or any similar format 69[5%] -- 104[**] 105[**] 26. 8523 CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper Nil -- [33]27. 8523 (a) Any customized software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software Nil - (b) Packaged Software 67[10%] - Explanation. - The expression "packaged software or canned software" means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf. 106[**] 29. 8527 99 11 Portable receivers for calling, alerting or paging 69[5%] [35]30. omitted 31. 85 or any other Chapter 81[(a) Parts, components and accessories of mobile handsets including cellularphones (b) Parts, components of battery chargers, hands-free headphones and PC connectivity cable of mobile handsets including cellular phones; (c) Sub-parts of (a) and (b) above] Nil 3 32. 85393110 Compact Fluorescent Lamps (CFL) 69[5%] - 107[**] [36]33A. 8702 10 91, 8702 10 92, 8702 10 99, 8702 90 91, 8702 90 92 and 8702 90 99 All goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore than six persons, excluding the driver, including station wagons; and (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading 8704; and (iii) three wheeled motor vehicles Nil 9 40. 8701 All goods (except road tractors for semi-trailers of engine capacity more than 1800 cc) Nil -- [43]41. 8702, 8703, 8704 or 8716 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- 10 (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 63[22%] -- (ii) for the transport of more than twelve persons, excluding the driver; 65[10%] -- (iii) for the transport of not more than six persons, excluding the driver, including station wagons; 63[22%] -- (iv) for the transport of goods, other than petrol driven; 65[10%] -- (v) for the transport of goods, other than mentioned against (iv) above. 63[22%] -- (2) Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation.-For the purposes of entries (1) and (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efrigerated motor vehicles 69[5%] -- [48]45. 8706 00 43 For dumpers, other than petrol driven, other than those designed,- (a) for use off the highway; (b) with net weight (excluding payload) exceeding 8 tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes 66[10% + Rs. 10,000/- per chasis] -- [49]46. 8702, 8703, 8704 Three or more axled motor vehicles for transport of goods or for transport of 8 or more persons, including the driver (other than articulated vehicle) Explanation.- For the purposes of this exemption, "articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle. 65[10%] - [50]47. 8706 00 21 or 8706 00 39 Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 65[10%] - [51]48. 8706 00 43 or 8706 00 49 Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 66[10% + Rs. 10,000/- per chasis] - 49. 8703 Cars (for the transport of upto 7 persons, including the driver) for physically handicapped persons 93[5%] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 64 Omitted] 65. 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 86[5%] -- 66. 90 or any other Chapter Artificial kidney Nil -- 67. 90 or any Chapter Parts of the following goods, namely:- (i) Crutches (ii) Wheel chairs (iii) Walking frames (iv) Tricycles (v) Braillers (vi) Artificial limbs Nil -- 68. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 appended to notification of the Government of India in the 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 -- 75[68A 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 86[5%] -] 114[**] 70. 9402 Medical, surgical, dental or veterinary furniture and parts thereof 69[5%] -- 115[**] 71B. 9405 LED lights or fixtures 93[5%] -] 116[71C 8541 40 20 Light emitting diodes (electro luminescent) for the manufacture of goods specified at S. No. 71B. 5% 2] 72. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles for use in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing aids Nil -- 90. Any Chapter All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in- (i) Delhi MRTS Project Phase-I; and (ii) Specified corridors of Delhi MRTS Project Phase-II, comprising of the following:- (a) Vishwavidyalaya- Jahangirpuri; (b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences); (c) Shahdara-Dilshad Garden; (d) Indraprastha-New Ashok Nagar; (e)YamunaBank-AnandVihar-InterState Bus Terminus; and (f) Kirti Nagar-Mundka (along with operational Link to Shahdara- Rithala corridor). Nil 18 91. Any Chapter All goods supplied against International Competitive Bidding. Nil 19 61[91A. Any Chapter All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for setting up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retary to the Government of India in the Ministry of Power. 127[Explanation.- For the purpose of this exemption, Mega Power Project means:- (a) A thermal power plant of a capacity of 700 MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) A thermal power plant of capacity of 1000 MW or more, located in States other than those specified in clause (a) above; or (c) A hydel power plant of a capacity of 350 MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) A hydel power plant of capacity of 500 MW or more, located in States other than those specified in clause (c) above.] Nil 29] 92. Any Chapter Parts, used within the factory of production for manufacture of goods of heading 8701 Nil -- 93. Any Chapter Monofilament long line system for tuna fishing Nil 20 128[94 8901 All goods in respect of which a general licence under section 406 of the Merchant Shipping Act, 1958(44of 1958) has been granted by the Director General Shipping. Nil -] ANNEXURE Condition No. Conditions 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ministry of Finance (Department of Revenue), at the time of clearance of the vehicle; (b) the manufacturer takes credit of the amount equal to the amount of duty paid in excess of that specified under this exemption, in the Account Current, maintained in terms of Part V of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs and thereafter files a claim for refund of the said amount of duty before the expiry of six months from the date of payment of duty on the said motor vehicle, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, along with the following documents, namely:- (1) an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken; (2) a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f said vehicles- (a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle. 10. If no credit of duty paid on the chassis falling under heading 8706 has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. 11. If,- (i) an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and (ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 12. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 13. If, before the clearance of the goods, the manufacturer pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learance of such projects; (ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose. 16. If, before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of rotor blades for wind operated electricity generators. 17. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid. 18. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Public Sector Undertakings of the Central Government or the State Governments; or (ii) intended for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or scheduled air cargo service, as the case may be. Explanation.- The expressions "operator", "scheduled air transport service" and "scheduled air cargo service" shall have the meanings respectively assigned to them in condition 21 above. [24]23. If,- (a) the aircraft is procured by:- (i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or (ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation ; and (b)such club or training institute has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for use in imparting training; and (c) such aircraft is used only for imparting training. [25]24. If, - (i) the aircraft is procured by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for providing non-scheduled (passenger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fails to furnish the final Ultra Mega Power status certificate within a period of thirty six months from the date of clearance of excisable goods, the said security shall be appropriated towards Central Excise Duty payable on such clearances but for this exemption; (c) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said Ultra Mega Power Project under the Government of India initiative, indicating the quantity, description and specification thereof; (d) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that- (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non- compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.] 76[**] 92[28 If,- (a)an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the domestically procured goods are certified by the Chief Executive Officer of such project; and (d) the Chairman and Managing Director of the said Central Public Sector Undertaking or the Chief Executive Officer of such project, as the case may be, furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.] LIST 1 (See S.No.1 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 2 (See S.No.3 of the Table) (1) Yarn / Fabric mercerising; machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e S.No.4 of the Table) (1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier (conveyor type), continuous cocoon boiling machine (conveyor type) and automatic reeling machine with rereeling (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 fabric dyeing (10) Cone-chees degumming and dyeing 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 4 (See S. No.5 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item 3907 70 00 (7) Vinyl ester adhesives, falling under tariff item 39059990 (8) Hardener for adhesive resin, falling under tariff item 38249090 (9) Hardeners, falling under tariff item 38249090 (10) Foam kit, falling under tariff item 39219099 (11) PVC foam sheet and PS foam, falling under tariff item 39219099 (12) Balsa kit, falling under tariff item 44219090 (13) Glass fibre and articles thereof, falling under heading 7019 (14) PU painting system, falling under tariff item 32082090 (15) Gel coat, falling under tariff item 32082090" (16) Resin binders, falling under heading 382490 89[(17) Polyester based infusion resin and hand layup resin (both falling under tariff item 3907 91 90 (18) Gel coat and hardener (both falling under tariff item 3208 10 90) used with such polyester based resins specified against item No. 17.] [F.No.334/3/2006-TRU] (Ajay) Under Secretary to Government of India ****************** Notes:- (As amended by Notifications) No. 25/2006-CE, dated 20-3-2006; No. 32/2006-CE, dated 25-5-2006; No. 46/2002-CE, dated 28-11-206; No. 47/2006-CE, dated 21-12-2006; No. 48/2006-CE, dated 30-12-2006; No. 6/2007-CE, dated 1-3-2007; No. 19/2007-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st S.No.23, for the entry in column (4), the entry "8%" shall be substituted; vide Notification No. 06/2007 CE dated 1/3/2007 11. S.No. 44A has been inserted, vide Notification No, 24/2007 dated 3/5/2007 12. S.No. 54A has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007 13. S.No. 54B has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007, further amended vide notification no. 19/2007 CE 14. S.No. 54C has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007 15. S.No. 54D has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007 16. S.No. 54E has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007 17. S.No. 54F has been inserted, vide Notification No, 24/2007 CE dated 3/5/2007 18. S.No.75 has been amended vide Notification No. 06/2007 CE dated 1/3/2007) 19. S.No. 75A has been inserted, vide Notification No, 24/2007 dated 3/5/2007 20. S.No. 75B has been inserted, vide Notification No. 35/2007 CE dated 20/9/2007 21. S.No. 88 and the entries relating thereto has been omitted; vide Notification No. 06/2007 CE dated 1/3/2007 22. Condition No. 21 has been inserted, vide Notification No. 06/2007 CE d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e vide notification no. 12/2010 CE dated 27/2/2010, before, it was read as, [39]35A. 87 Battery powered car Explanation.- For the purposes of this entry, "battery powered car" means a car which runs solely on electrical energy derived from one or more electrical batteries fitted to such car. Nil - 40. S. No. 35B has been inserted vide notification no. 6/2008 CE dated 1/3/2008. This entry has been omitted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, [40]35B. Any Chapter The following goods for manufacture of goods specified at S. No. 35A, namely :- (i) Battery Pack (EV Tubular Lead Acid Batteries or EV Sodium Nickel Chloride Batteries) (ii) AC or DC Motor Controller (Less than 100V) (iii) DC Motor (Less than 100V) (iv) Battery Charger (v) Chassis (vi) 3-Phase AC Induction Motor (Less than 100V) Nil 3 41. Column No. 4 of Entry no. 36 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 42. Column No. 4 of Entry no. 37 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16% + Rs. 10,000/- per chasis" 43. Column No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicles Explanation.-For the purposes of this 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 pla tform trucks, work trucks or tow tractors which are run solely on ele ctrical 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 solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles. 8% -- This entry was further substituted vide vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, [58]35. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles Explanation.-For the purposes of this exemption, "electrically operated vehicles" means vehicles which are run solely on electrical energy, derived from an external source or from one or more electrical batteries fitted to such vehicles Nil -"; 59. In the Annexure, in list 4, in item 21, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption." 63. For the entry "24%", the entry "20%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "20%" the entry "22%" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010 64. For the entry "24% + Rs.15,000 per unit", the entry "20% + Rs.15,000 per unit" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further for the entry "20% + Rs.15,000 per unit" the entry "22% + Rs.15,000 per unit" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010 65. For the entry "14%", the entry "10%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry 10%, wherever it occurs, the entry "8%" has been substituted vide notification no. 4/2009 CE dated 24-2-2009. Further for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess than 10 tonnes" 74. Inserted vide Notification No. 16/2009 CE dated 7/7/2009 75. Inserted vide Notification No. 16/2009 CE dated 7/7/2009 76. Inserted vide Notification No. 16/2009 CE dated 7/7/2009 Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 27. Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty paid on inputs has been taken under the provisions of the CENVAT Credit Rules, 2004. 77. Substituted vide Notification No. 26/2009 dated 4/12/2009, before it was read as, "20 cm" 78. Substituted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, "Goods specified in List 4 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." 79. Substituted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, [5]8C. 8421 21 20 [56]Water filters functioning without electricity and pressurised tap water, and replaceable kits thereof. Nil - 80. Substituted vide notification no. 12/2010 CE dated 27/2/2010, before it was read as, [7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of the medical equipment at (a) above; Nil 3 63. 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 the medical equipment at (a) above Nil -- (c) Parts required for the manufacture of the medical equipment at (a) above Nil 3 64. 90 or any other Chapter Goods required for Tubal Occlusion specified in List 40 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 --" 86. For the entry "Nil" the entry "4%" substituted vide notification no. 12/2010 CE dated 27/2/2010 Further, in column (4) for the entry "4%, wherever it occurs, the entry "5% substituted vide notification no. 6/2011 CE dated 1-3-2011 87. Inserted vide notification no. 12/2010 CE dated 27/2/2010 88. Inserted vide notification no. 12/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods 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; (b) an officer not below the rank of a Joint Secretary to the Government of India, in the Ministry of Power certifies that the goods are required for a project of the nature specified in column (3) against S. No. 91B of the table; (c) the Chief executive officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that- (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of failure to observe sub-clause (i) above, the manufacturer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption."; Further, Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, [28 (a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion no. 6/2011 CE dated 1-3-2011, before it was read as "Nil" 99. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 15. 8452 Sewing machines, other than those with in-built motors Nil -- 100. Inserted vide notification no. 6/2011 CE dated 1-3-2011 101. Substituted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 90[80[17. 91[8471 70 or 8473 30 or 8523] The following goods, namely:- (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive; (e) DVD Drive /DVD Writers; (f) Flash memory; (g) Combo drive,- (i) meant for fitment inside the CPU housing/laptop body only; Nil - (ii) meant for use other than at (i) above 93[5%] -]] 102. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, [31]17A. 8479 Composting Machines Nil - 103. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 22. 8523 The following goods, namely:- (a) Recorded audio compact discs (CDs); (b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs) Nil - [8]22A. 8523 52 Recorded smart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil -- 114. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 69. 9027 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances Explanation.-For the purposes of this exemption,- (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 Psychotropic Substances Act, 1985 (61 of 1985); (b) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits. Nil -- 115. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read as, 71. 9404 Coir products Nil -- 87[71A. 9404 Products wholly made of quilted textile materials Nil - 116. Inserted vide notification no. 6/2011 CE dated 1-3-2011 117. Omitted vide notification no. 6/2011 CE dated 1-3-2011, before it was read a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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