9911796707
TMI BlogSeeks to prescribe effective rates for specified goods falling under the Central Excise Tariff Act, 1985X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; and (b) from so much of the Special duty of excise leviable thereon under the Second 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 (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table; Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified:- Table S. No. Chapter or heading No. or sub-heading No. Description of goods Rate under the First Schedule Rate under the Second Schedule Condition No. (1) (2) (3) (4) (5) (6) 1. 09.02 Green Tea Nil - - 2. 1103.00 Tapioca starch, Maize Starch Nil - - 3. 13 Lac Nil - - 4. 13 Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not exceed 1,09,500 tonnes; (II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes Rs. 200 per tonne - 2 20. 2504.21 or 2504.31 Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power Rs. 30 per square metre - - 21. 26.01 to 26.17 Ores Nil - - 22. 27 Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia Nil - 3 and 4 23. 27 Naphtha used in a fertiliser plant during shut-down and start-up periods Nil - 3 and 4 24. 27 Naphtha and Natural Gasoline Liquid intended for use - (i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of Heavy Water in such plants; (ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944 or a warehouse, as the case may be; (b) "warehouse" means a warehouse approved under rule 140 of the Central Excise Rules, 1944. Nil - 5 33. 27.11 Liquefied 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of production for manufacture of zari Nil - - 46. 28 or 29 All chemicals used in the manufacture of centchroman Nil - - 47. 28 or 29 The bulk drugs specified in List 1 Explanation.- For the purposes of this notification, the expression "bulk drugs" means any pharamaceutical, 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 - - 48. 28 or 29 The goods specified in List 2, used for the manufacture of bulk drugs specified in List 1 Nil - 4 49. 28, 29 or 30 Anaesthetics Nil - - 50. 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) Pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely:- (i) the process of giving - (a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the central excise stamps; and (vii) packaging, and cleared for home consumption packed in boxes of 50 matches each Explanation.-Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. Rs. 2.00 per hundred boxes/ packs - 7 66. 36.05 Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely:- (i) the process of giving - (a) the cardboard flats or strips, the configuration of a match box including the outer slide or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene rope Nil - - 78. 40 Surgical rubber gloves or medical examination rubber gloves Nil - - 79. 40, 73, 83, 85, 87 or 95 Parts and accessories of cycles and cycle rickshaws Nil - - 80. 4011.90 or 4013.90 (a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts (b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts Nil - Nil Nil 11 11 81. 40.11, 40.12 or 40.13 Tyres, flaps and tubes used in the manufacture of - (a) power tillers of heading No. 84.32 of the First Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil Nil 4 82. 4011.90,4012.11, 4012.19, 4012.90 or 4013.90 Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles - Nil 4 83. 4012.11, 4012.19 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil - 14 94. 51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90 Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil Nil 15 95. 51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12 Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil - 16 96. 51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 Dyed, printed, bleached or mercerised yarn, whether single, multiple (folde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Nil - - 104. 52, 54 or 55 Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil Nil - 105. 5204.10 Cotton sewing thread, not containing synthetic staple fibres Fifty per cent. of the duty of excise specified in the First Schedule - - 106. 52.05 or 52.06 Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine and produced out of cotton yarn, in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid and meant for conversion into two fold yarn and then reeling into plain (straight) reel hanks Nil - - 107. 52.05, 52.06, 54.02, 54.03, 55.09 or 55.10 Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra Nil - - 114. 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam Explanation.- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely:- (a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda, (b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or (c) colour fixation by passing steam or applying sodium silicate. Nil - - 115. 52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil - - 116. 52.07, 52.08 or 52.09 Woven fabrics of cotton when subjected to any on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. Nil - - 119. 53 or 56 Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the First Schedule Nil - - 120. 53, 59 or 63 Rot proofed jute products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the First Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products Nil - - 121. 53.04, 53.05 or 53.08 Sisal and manila fibre and yarn thereof, in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil - - 122. 5309.10 or 5311.10 The following goods, namely :- (a) Woven fabrics of flax; (b) Woven fabrics of ramie Nil - 19 123. 53.10, 5702.12, 5703.20, 58.01, 58.02, 58.06, 6305.10 Goods of jute Nil - - 124. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act,1975 has already been paid Nil - - 131. 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31,5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 Dyed, printed, bleached or mercerised yarn, whether single, multiple(folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Rs. 9 per kg. Nil 23 132. 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn Nil Nil 24 133. 5402.39 or 5402.59 Twisted polypropylene filament yarn manufactured out of polypropylene filament yarn on w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer or steam, but with or without the use of machines Nil - - 140. 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 Fabrics, woven on handlooms and,- (a) processed without the aid of power or steam; or (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms. Nil - - 141. 55 Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra Nil - - 142. 55 Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... captively in the factory of production for conversion into hank yarn in plain (straight) reel hank Nil - - 148. 55.10 Cellulosic spun yarn (not containing synthetic staple fibre) produced out of cellulosic spun yarn (not containing synthetic staple fibre) in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid, wound on cones on doubling machine and meant for conversion into two fold yarn and then reeling into plain (straight) reel hanks Nil - - 149. 55.11, 55.12, 55.13 or 55.14 Fabrics of man made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely :- (a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content. Nil - - 150. 55.11, 55.12, 55.13 or 55.14 Fabrics of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the appropriate duty of excise leviable under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid Nil - - 156. 56.07 or 56.09 All goods made without the aid of power Nil - - 157. 58.01, 58.02 or 58.06 All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam. Nil - - 158. 5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39 Fabrics not subjected to any process, of wool or of fine animal hair, or of other textile material (other than cotton or man made fibre or jute) if no credit on inputs under rule 57AB or 57AK of the Central Excise Rules, 1944 has been availed Nil - - 159. 58.05 Embroidery, other than those not subjected to any process Nil - - 160. 5806.31 or 5806.32 Narrow woven fabrics of cotton or man-made fibres Nil - - 161. 5806.39 The following goods, namely :- (a) Hair belting of wool; (b) Strips of jute made from fabrics on which the appropriate duty of excise under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Nirmithi Kendras Nil - 26 179. 69 Roofing tiles (including tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles) Nil - - 180. 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles Explanation.- For the purposes of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles. 16% - 19 181. 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold Nil - 19 and 27 182. 6906.90, 69.07, 69.09, 69.10 or 69.11 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods 16% - 19 183. 70 Glassware produced by mouth-blown process Nil - - 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent. by weight; (iii) "articles" in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. Nil Nil Nil Nil - - - - - - - - 189. 71 Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires Nil - - 190. 72 Stainless steel circles cut on job work, for use in the manufacture of utensils Nil - 19 and 28 191. 73 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles and cycle rickshaws falling under Chapter 40, 73, 83, 85 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 76.12 Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil - - 208. 82 Pencil sharpeners and blades thereof Nil - - 209. 82.06 Tools put up in sets Nil - 35 210. 82.11 or 82.14 Knives Nil - - 211. 84 The Coir processing machinery specified in List 3, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil - - 212. 84 Spinnerettes made, interalia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes 16% - 36 213. 84 or 87 Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42 Explanation.- For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944, when sold by the manufacturer as spare parts or spare compon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. 16% Rs.1500 per set Rs. 2800 per set Rs. 4300 per set Rs. 11200 per set Rs. 12900 per set Rs. 17900 per set Rs. 33000 per set - - - - - - - - - 222. 85.28 All goods other than colour television receivers 16% - - 223. 85.29 Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets. Nil - 4 224. 86.01 to 86.06 All goods Nil - 39 225. 87 Motor vehicle falling under - (i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or (ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi 16% 16% Nil Nil 40 226. 87 Electrically operated vehicles, namely, trolley buses, platfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than six persons, excluding the driver, including station wagons ; (iv) for the transport of goods, other than petrol driven ; (v) for the transport of goods, other than mentioned against (iv) above. (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation.- For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 16% 16% 16% 16% 16% 16% 16% Nil 16% Nil 16% - 42 42 232. 87.02, 87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor) 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. 16% Nil - 233. 87.03 Cars for physically handicapped persons 16% Nil 43 234. 87.05 Special purpose motor vehicles Nil - 44 235. 87.06 Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - 4 244. 95 Sports goods Explanation.- "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil - - 245. 96.03 All goods other than tooth brushes Nil - - 246. 96.08 Pens and parts thereof, of value not exceeding Rs. 100 per piece Nil - - 247. 96.08 Ball point pens including refills for ball point pens and parts thereof, of value not exceeding Rs. 100 per piece Nil - - 248. 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil - 4 249. 96.08 Pencils Nil - - 250. Any Chapter Goods supplied for the official use of foreign diplomatic or consular missions in India Nil Nil 45 251. Any Chapter (i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board Nil - - 252. Any Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following goods, namely:- a) Candles; b) Footwear of a retail sale price not exceeding Rs 125 per pair; c) Tableware and kitchenware of glass; d) Imitation jewellery; e) Monochrome television receivers; f) Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb; g) Sunglasses for correcting vision; h) Watches and clocks of retail sale price not exceeding Rs 500 per piece; i) Rubberised coir mattresses; and j) Toothbrushes. 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. Four per cent. ad valorem - 49 ANNEXURE Condition No. Conditions 1. If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table. 4. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 5. The Commissioner of Central Excise having jurisdiction over the refinery permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon. 6. If,- (i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in this behalf by the Government of India in the Ministry of Consumer Affairs, Food & Public Distribution (Department of Food & Public Distribution); (ii) sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food & Public Distribution under the scheme referred to in (i) above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches: Provided further that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the corresponding entry in column (4) of the Table. Explanation.- For the purpose of the matches mentioned in column (3), against S. No. 67 of the said Table,- (1) no process other than the mechanical process employed for - (a) filling of boxes with matches; (b) dipping of splints in the composition for match heads; (c) frame filling; (d) affixing of central excise stamps; (e) packing; (f) the process of giving - (i) the cardboard flats or strips the configuration of a match box including the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proper 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. 10. If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it. 11. If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam. 17. If manufactured out of yarn - (i) falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (iii) no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yam. 18. If no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944, has been taken. 19. The exemption shall not apply to woven fabrics of wool, cotton or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or any one or more of these processes with the aid of power or steam. 20. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid. 24. If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction. 25. If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Urban Development, to the effect that- (a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses. 26. If such glazed tiles are not subjected to the process of printing, decorating or orname ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the value of the spinnerettes were equal to- (i) the cost of exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and (c) any other charges paid for the exchange of such spinnerettes; and (ii) the insurance and freight charges, both ways. 36. If no credit of duty paid on the chassis and compressor has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944. 37. If,- i.made from unrecorded articles falling under heading No. 85.23; and ii. (a) not intended for sale; or (b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or (c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to Doordarshan. 38. If,- a. intended for use by the Indian Railways or the Konkan Railway Corporation; and b.the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation. 39. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944: Provided that this exemption is not applicable to a manufacturer of 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. 41. If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944. 42. If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons. 43. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 47. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. 48. The exemption contained in this notification shall apply 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 57AB or rule 57AK; and (ii) the duty is paid in cash or through the account current. Explanation.- For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No. 8/2000-Central Excise, dated 1st March, 2000 or 8/2001-Central Excise, dated the 1st March, 2001, as the case may be, in any financial year, is permitted to avail this exemption in the same financial year. LIST 1 (See S. Nos. 47 ,48 and 57 of the Table ) (1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos. 1 to 19 above (21) Solar photovoltaic cell. LIST 6 ( See S.No. 259 of the Table ) (1) Argon/Krypton laser (2) Aspiration - irrigation - equipment (3) Automatic keratometer (4) Automatic refractometer (5) C.A.M. stimulator (6) Colour vision testing equipment (7) Complete refraction unit with phoropter/ projectochart (8) Contact lens lathe (9) Contact lens polishing machine (10) Contact lens thickness measuring gauge (11) Corneal Anesthesiometer (12) Cryo-lathe (13) Dark adaptometer (14) Diathermy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instruments, namely:- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) High pressure stop cock and connector for pressure recording (iv) Vascular bull-dog clamps (v) Vascular clamps (vi) Vascular needle holder (vii) Vascular scissors straight or angled (viii) Vascular tissue forceps (66) Compressed air breathing apparatus complete (67) D.C. Defibrillator for internal use and pace makers (68) Endotracheal tube (69) Haemodialysor (70) Heart lung machine (71) Heart valve prosthesis including valve frame (72) Nebulized humidifier (73) Hydrocephalus shunt (74) Hyper-baric oxygen chamber (75) Fogarty and embolectomy catheter (76) Implantable cardiac pacemaker (77) Intra-arterial catheter and guidewire and material for intervention radiology (78) Intra-cardiac patches (79) Nebulizer excluding:- (i) Ultrasonic nebulizer (ii) Heat nebulizer (80) Omayya reservoir for intraventricular investigation/ therapy (81) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stone with continuous irrigation and suction with ultrasonic Lithotrite, etc. (82) Ostomy product (Appliance) for managing Colostomy, Illcostom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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