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 ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standard packages, whichever is higher, shall be taken into consideration for determining the rate of duty: Provided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form; 3. Where on the package, more than 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. 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading 2713 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers Nil 2 and 3 14. 27 or 28 Synthesis gas, if used in the manufacture of Heavy Water Nil 15. 2710 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 quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling 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 Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) conforming to Bureau of Indian Standards specification 2796. Explanation.-For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force. Nil -] 61 [24B 2710 High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, up to 20% by volume, that is a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio-diesel on which the appropriate duties of excise have been paid. Explanation.- For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases. Nil 30. 27112100 Natural Gas (other than Compressed Natural Gas) Nil 31. 28 Steam Nil 32. 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers Nil 2 33. 28 Sulphuric acid used in a fertiliser plant for demineralisation of water Nil 34. 28 Ammonia used in a fertiliser plant in refrigeration and purification process Nil 35. 28 Ammonium chloride and manganese sulphate intended for use- (a) as fertilisers; or (b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product Explanation.-For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985. Nil [29] 36. Gold potassium cyanide manufactured from gold and used in the electronics industry. 55 [10% 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 ..... nt 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 2 48. 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 84 [**] 50. 280511 Nuclear grade sodium Nil 5 46 [50A. 28 The following goods- (i) Enriched KBF4 (enriched Potassium Fluroborate); (ii) Enriched Elemental Boron Nil 5A] 51. 28080010, 28091000, 28092010 or 28092020 All goods used in the manufacture of fertilisers Nil 2 [8] 51A. 2833 29 Agricultural grade zinc sulphate ordinarily used as micronutrient Nil 52. 29 2-Cyanopyrazine Nil [9] 52A. 2902 43 00 p-Xylene 48 [5%] - [10] 52B. 2905 31 00 Mono ethylene glycol (MEG) 47 [10%] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supply to Central Government Departments. Nil 69 [65A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or use in construction work at such site Nil 113 [ 74A 3818 Silicon Wafers Nil -] [21] 75. Omitted 92 [**] 93 [**] 78. 3901 to 3914 Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapter 39, 54, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96 Explanation.-For the removal of doubts, it is hereby clarified that nothing contained 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 92. 48 Newsprint, in reels Nil [43] 93. 4802, 4804, 4805, 4807, 4808 or 4810 All goods 48 [5%] 94. 4802 (a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony; Nil (b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping Nil 95. 4802 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 96. 4810 Light weight coated paper weighing upto 70 g/m2, procure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not manufactured within the same factory; and (b) cement bearing a brand name or trade name (whether registered or not) of another person. Explanation.-For the purposes of condition (iii), "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed. 3. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 8/2003-Central Excise, dated the 1st March 2003. 75 [ 74 [ 12 The exemption shall be applicable to units manufacturing cartons, boxes or cases, as the case may be, starting from the stage of Kraft paper, corrugated paper, corrugated sheet, corrugated board or any one or more of these stages and not having the facility to manufacture Kraft paper in the same factory.]] LIST 1 (See S. Nos.43, 44 and 59 of the Table) (1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clofazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atropine (15) Homatroprn (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin. LIST 2 (See S.No. 44 of the Table) (1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5) Ethoxy methylene diethyl-mal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e equivalent retail sale price exceeding Rs.3800 but not exceeding Rs.5000; Rs. 350 per tonne 12% of retail sale price - - 3. Sr. 1B has been inserted vide notification no. 4/2007 CE dated 1/3/2007 4. Sr. 1Chas been inserted vide notification no. 4/2007 CE dated 1/3/2007, further amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as Rs. 4000 per tonne 5. Against S.No. 17, for the entry in column (4), the entry "6% plus Rs. 5.00 per litre" has been substituted; vide Notification No. 04/2007 CE dated 1/3/2007, further amended vide notification no. 4/2008 CE dated 1/3/2008 - earlier this entry was read as 17. 271011 Motor spirit commonly known as petrol 8% plus 6% plus Rs. 5.00 per litre Further, substituted by notification no. 30/2008 dated 4-6-2008 , before it was read as substituted by notification no. 4/2008 17. 2710 11 Motor spirit commonly known as petrol,- (i) intended for sale without a brand name; Rs. 6.35 per litre - (ii) oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E 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 and the entries relating thereto, has been inserted vide Notification No. 04/2007 CE dated 1/3/2007, this entry has been substituted vide notification no. 4/2008 CE dated 1/3/2008. Before substitution it was read as under: 62A. 3005 Wadding, gauze 8% - 19. S.No.62B and the entries relating thereto, has been inserted vide Notification No. 34/2007 dated 2/8/2007 , this entry has been substituted vide notification no. 4/2008 CE dated 1/3/2008. Before substitution it was read as under: 62B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No. 45/2008 CE dated 6/8/2008 47. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % or Rs.400 per tonne, whichever is higher", the entry "10% or Rs.290 per tonne, whichever is higher" has 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 va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been substituted vide notification no. 10/2010 CE dated 27/2/2010 63. Substituted vide notification no. 23/2009 ST dated 12-8-2009 , earlier it was read as "3" 64. For the entry "NIL" the entry "4%" substituted 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as 58. 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment Nil 86. Substituted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as 63. 31 All goods, other than those which are clearly not to be used- (a) as fertilisers; or (b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product. Nil 87. Inserted vide notification no. 4/2011 CE dated 1-3-2011 88. Omitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as 68. 32159040 Drawing ink Nil 89. Omitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as 69. 3306 Tooth Powder Nil 90. Omitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as 69A 3406 00 10 Candles Nil 91. Inserted vide notification n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hard woods, soft woods, reeds (other than sarkanda) or rags. Nil 10 100. Omitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as, 73 [96B. 4818 40 10 Baby and clinical diapers 10% - 101. Omitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as, 96C 4818 40 90 Sanitary napkins 10% - 102. Omitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as, 96D 4818 40 90 All goods other than sanitary napkins Nil - 103. Inserted vide notification no. 4/2011 CE dated 1-3-2011 104. Inserted vide notification no. 4/2011 CE dated 1-3-2011 105. Inserted vide notification no. 4/2011 CE dated 1-3-2011 106. Omitted vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as, 97. 4820 Notebooks and exercise books Nil 107. Substitued vide notification no. 4/2011 CE dated 1-3-2011 , before it was read as, Rs. 350 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a in the Ministry of Finance and Company Affairs (Department of Revenue) No. 8/2003-Central Excise, dated the 1st 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. 112. Inserted vide notification no. 19/2011 CE dated 3-3-2011 113. Inserted vide notification no. 24/2011 CE dated 24-3-2011 114. Substituted vide notification no. 33/2011 CE dated 25-6-2011 , before it was read as, Rs. 2.60 per litre 115 Substituted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as:- 2710 11 116 Substituted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as:- 3002 20 or 3002 30 00 117 Substituted vide Notification No. 43/2011-CE, dated 30-12-2011, before it was read as:- 4811 90 92 - Notification Tax Management India - taxmanagementindia - ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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