9911796707
TMI BlogEffective Rate of Duty on goods of Chapter 26 to Chapter 48X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 specified in the Annexure to this notification, and the Condition number of which is referred to 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]1. 2523 29 All goods, manufactured in a mini cement plant and cleared in packaged form- (i) of retail sale price not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs.3800; 49[10%] 1 (ii) of retail sale price exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price exceeding Rs.3800; 50[10%+ Rs. 30 per tonne] 1 [2]1A. 2523 29 All goods, whether or not manufactured in a mini cement plant, not covered in S. No. 1 and cleared in packaged form, - (1) of retail sale price not exceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one retail sale price is declared, the maximum of such retail sale prices shall be deemed to be the retail sale price; 4. (i) "per tonne equivalent retail sale price" shall be calculated in the following manner, namely:- If the package contains X kg of cement and the declared retail sale price is Rs. Y, then the per tonne equivalent retail sale price = Y*1000 / X Example: If the package contains 25 kg and retail sale price is Rs. 180, the per tonne equivalent retail sale price = Rs. 180*1000 / 25 = Rs. 7200 (ii) "per tonne equivalent sale price" shall be calculated in a manner similar to that mentioned in (i) above. Example: If the wholesale package contains 500 kg of cement and the declared price is Rs. 3200, the per tonne equivalent sale price = Rs. (3200*1000)/500 = Rs. 6400 57[1D 2523 10 00 All goods 57A[10%+ Rs. 200 per tonne] -] 2. 25151220, 25151290 or 68022110 Marble slabs and tiles Rs. 30 per square metre -- 3. 25030010 All goods for manufacture of fertilizers Nil 2 4. 2601 to 2617 Ores Nil -- 81[**] 6. 2619 Slag arising in the manufacture of iron and steel Nil -- 59[7 27 Naphtha or Natural Gasoline Liquid for use in the manufacture of fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under heading 2710 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, or a warehouse, as the case may be; (b) "warehouse" means a warehouse approved under rule 20 of the Central Excise Rules, 2002; (c) "refinery" means a unit which makes kerosene either from crude petroleum oil or natural gas. Nil 4 16. 2710 Avgas 64[5%] -- [5]17. 115[2710 12] Motor spirit commonly known as petrol,- (i) intended for sale without a brand name; 65[Rs. 6.35 per litre] - (ii) other than those specified at (i) above. 66[Rs. 7.50 per litre] - 18. omitted [6]19. 2710 19 30 High Speed Diesel (HSD),- (i) intended for sale without a brand name; 114[Nil] - (ii) other than those specified at (i) above. Rs. 3.75 per litre - 20. 2710 Kerosene for ultimate sale through Public Distribution System Nil -- [27]21. 27101940 Light Diesel Oil 14% plus Rs.2.50 per litre -- 22. 27101920 Aviation turbine fuel 8% -- [28]23. 2710 Food grade hexane 14% -- 24. 2710 5% ethanol blended petrol that is a blend ,- (a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil -] 25. 27111100 Liquefied natural gas Nil -- 26. 27111200, 27111300, 27111900 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers at subsidized prices under the Public Distribution System (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002 as notified by the Ministry of Petroleum and Natural Gas, vide notification No.P-20029/18/2001-PP, dated 28th January, 2003 Nil -- 27. 27111200, 27111300, 27111900 Liquefied Petroleum Gases (LPG) 8% -- 28. 2711 Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received. Explanation.-For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation. Nil -- 44. 28 or 29 The goods specified in List 2, used for the manufacture of bulk drugs specified in List 1 Nil 2 83[**] [30]46. 28 or 38 The following goods- (a) Supported catalysts of any of the following metals, namely: (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium; (b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles; or both, namely: (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium. 56[10% of the value of material , if any, added and the amount charged for such manufacture] -- 47. 28, 29, 30 or 38 The following goods, namely: (A) Drugs or medicines including their salts and esters and diagnostic te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 (23 of 1940) do not apply. Nil -- 60. 30 Cyclosporin Nil -- [17]61. 30 or any Chapter Nicotine polacrilex gum 48[5%] -- 62. 30 or any Chapter Drugs and materials Nil 6 [18]62A. 3001 All goods 48[5%] __ 112[62AA 116[3002] Vaccines specified under the National Immunisation Program Nil -] [19]62B. 3003 All goods, other than menthol crystals 48[5%] - [20]62C. 3004 All goods 48[5%] - [33]62D. 3005 All goods 48[5%] - [33]62E. 3006 (except 3006 60 and 3006 92 00) All goods 48[5%] - 86[63. 31 All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product. Nil -] 64. 32 Wattle extract, Quebracho extract, Chestnut extract Nil -- 87[64A. 3202 90 30 Enzymatic preparations for pretanning Nil -] 65. 32 Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this exemption shall apply to plastic materials reprocessed in 94[**] a hundred per cent export-oriented undertaking and brought to any other place in India. Nil -- 95[**] 80. 3904 Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty Nil -- [22]80A. 3907 Polyester chips 62[10%] - [23]80B. 3908 Nylon Chips 47[10%] - [36]80C. 3923 90 20 Aseptic bags 48[5%] - 96[**] 71[82. 4007 00 10 Latex rubber thread 77[5%] --] [37]82A. 4008 21 Heat resistant rubber tension tape 62[10%] - 83. 4011 or 4012 or 4013 Tyres, flaps and tubes used in the manufacture of- (a) power tillers of heading 8432 of the First Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil 2 84. 4011 50, 4011 69 00, 4011 99 00, 4013 20 00 or 4013 90 50 Pneumatic tyres and inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws Nil -- 85. 4016 Rice rubber roll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cards and Post cards of Department of Posts, government of India Nil -] ANNEXURE Condition No. Conditions 1. (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 up to a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty- (a) at the rate of 107[10%+ Rs. 80 per tonne], in case of goods falling under S.No.1A; (b) at the rate of 108[10%], in case of goods falling under S.No.1C; and (c) at the rate of 109[10%+ Rs. 160 per tonne] in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lcher (Orissa), Bhabha Atomic Research Centre (BARC), Mumbai and Bhartiya Nabhikiya Vidyut Nigam Limited, a Public Sector Enterprise under the administrative control of Department of Atomic Energy (DAE) for the 500 MWe Prototype Fast Breeder Reactor (PFBR) at Kalpakkam, Tamil Nadu.] 6. If before the 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, having jurisdiction over his factory a certificate from the Licensing Authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945. [26]7. Omitted 110[**] 9. If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under tariff item 8710 00 00 of the First Schedule. 111[**] 11. (1) The exemption shall not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20-7-2006-No. 43/2006-Ce, dated 25-10-2006; No. 44/2006-CE, dated 15-11-2006; No. 48/2006-CE, dated 30-12-2006; No. 4/2007-CE, dated 1-3-2007; No. 23/2007-CE, dated 3-5-2007; No. 34/2007-CE, dated 2-8-2007; No. 36/2007-CE, dated 9-10-2007; No. 4/2008-CE, dated 1-3-2008; No. 27/2008-CE, dated 10-5-2008; No. 30/2008-CE, dated 4-6-2008; No. 45/2008-CE, dated 6-8-2008; No. 58/2008-CE, dated 7-12-2008; No. 64/2008-CE, dated 24-12-2008; No. 4/2009-CE, dated 24-2-2009; No. 7-7-2009; No. 23/2009-CE, dated 12-8-2009; No. 10/2010-CE, dated 27-2-2010; No. 20/2010-CE, dated 29-4-2010 and 4/2011-CE, dated 1-3-2011. 1. Sr. No. 1 has been substituted vide notification no. 4/2007 CE dated 1/3/2007 2. Sr. 1A has been inserted vide notification no. 4/2007 CE dated 1/3/2007, this entry was substituted vide notification no. 23/2007 dated 3/5/2007 and further substituted by notification no. 27/2008 dated 10-5-2008, before substitution it was read as: 1A 252329 All goods, whether or not manufactured in a mini cement plant, not covered in S.No.1 and cleared in packaged form- (i) of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plus Rs. 1.25 per litre - 7. S.No. 42 and the entries relating thereto has been omitted; vide Notification No. 04/2007 CE dated 1/3/2007 8. Sr. No. 51A Has been inserted vide notification no. 36/2007 CE dated 9/10/2007 9. Entry No. 52A has been inserted with effect from 20-7-2006 vide notification no. 37/2006. 10. Entry No. 52B has been inserted with effect from 20-7-2006 vide notification no. 37/2006. 11. Entry No. 52C has been inserted with effect from 20-7-2006 vide notification no. 37/2006. 12. Entry No. 52D has been inserted with effect from 20-7-2006 vide notification no. 37/2006. 13. Entry No. 52E has been inserted with effect from 20-7-2006 vide notification no. 37/2006. 14. Entry No. 52F has been inserted with effect from 20-7-2006 vide Notification No. 04/2007 CE dated 1/3/2007 15. Entry No. 52G has been inserted with effect from 20-7-2006 vide Notification No. 04/2007 CE dated 1/3/2007 16. S.No.53A and the entries relating thereto, has been inserted, vide Notification No. 04/2007 CE dated 1/3/2007 17. Against S.No. 61, for the entry in column (4), the entry "8%" has been substituted; vide Notification No. 04/2007 CE dated 1/3/2007 18. S.No. 62A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /3/2008 35. Sr. No. 68A has been inserted vide notification no. 4/2008 CE dated 1/3/2008 36. Sr. No. 80C has been inserted vide notification no. 4/2008 CE dated 1/3/2008 37. Sr. No. 82A has been inserted vide notification no. 4/2008 CE dated 1/3/2008 38. Sr. No. 86 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as 86. 4103, 4301 or 4302 Raw, tanned or dressed fur skins 8% -- 39. Sr. No. 86B has been inserted vide notification no. 4/2008 CE dated 1/3/2008 40. Sr. No. 87C has been inserted vide notification no. 4/2008 CE dated 1/3/2008 41. Sr. No. 90 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "NIL" 42. Sr. No. 91 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "12%" 43. Sr. No. 93 has been amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as "12%" 44. Sr. No. 96A has been inserted vide notification no. 4/2008 CE dated 1/3/2008 45. In the Annexure in list no. 3, Sr. No. 6 has been inserted vide notification no. 4/2008 CE dated 1/3/2008 46. Has been inserted vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry "10% or Rs.290 per tonne, whichever is higher", wherever it occurs, the entry "8% or Rs.230 per tonne, whichever is higher" has been substituted vide notification no. 4/2009 CE dated 24/2/2009. Further, for the entry "8% or Rs.230 per tonne, whichever is higher", wherever it occurs, the entry "10% or Rs.290 per tonne, whichever is higher" has been substituted vide vide notification no. 10/2010 CE dated 27/2/2010, Further, Substituted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, "10% or Rs.290 per tonne, whichever is higher" 55. For the entry "14% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods", the entry "10% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008. Further, for the entry "10% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods", wherever it occurs, the entry "8% of the value of such gold potassium cyanide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11, before it was read as "4%" 65. For the entry "Rs. 5.35 per litre" the entry "Rs. 6.35 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010 66. For the entry "Rs. 6.50 per litre" the entry "Rs. 7.50 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010 67. For the entry "Rs. 1.60 per litre" the entry "Rs. 2.60 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010 68. For the entry "Rs. 2.75 per litre" the entry "Rs. 3.75 per litre" substituted vide notification no. 10/2010 CE dated 27/2/2010 69. Inserted vide notification no. 10/2010 CE dated 27/2/2010 70. Inserted vide notification no. 10/2010 CE dated 27/2/2010 71. Substituted vide notification no. 10/2010 CE dated 27/2/2010, before it was read as, 82. 40070010 Heat resistant latex rubber thread 62[8%] -- 72. Inserted vide notification no. 10/2010 CE dated 27/2/2010 73. Inserted vide notification no. 10/2010 CE dated 27/2/2010 74. Inserted vide notification no. 10/2010 CE dated 27/2/2010 75. In the Table, after S.No. 88 and the entries relating thereto, the S. No. 88A shall be inserted, by Notification No. 20/2010-Central Excise, dated, 29.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- 91. Inserted vide notification no. 4/2011 CE dated 1-3-2011 Further substituted vide notification no. 24/2011 CE dated 24-3-2011, before it was read as, 73A. 37 Colour unexposed cinematographic film in jumbo rolls of 400 feet and 1000 feet Nil - Further, substituted vide notification no. 33/2011 CE dated 25-6-2011, before it was read as, 73A. 37 Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet Nil - 92. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 76. 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute Nil -- 93. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as 77. 39 or 40 Nipples for feeding bottles Nil -- 94. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, "a free trade zone, a special economic zone or" 95. Omitted vide notification no. 4/2011 CE dated 1-3-2011, before it was read as, 79. 3903 Unexpanded polystyrene beads purchased by the Malaria Research Centre Nil 8 96. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and (b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein: Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,- (i) intimate to the Central Excise Officer the circumstances leading to such sale or disposal; and (ii) pay the duty which would have been levied thereon but for the exemption contained in this notification: Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time. 111. Omitted vide notification no. 4/2011 CE dated 1-3-2011, befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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