TMI BlogMRP based duty of Excise - Prescribes rate of abatementX X X X Extracts X X X X X X X X Extracts X X X X ..... as the goods to which the provisions of sub-section (2) of said section 4A shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table. TABLE S.No .. Chapter, heading, sub-heading or tariff item Description of goods Abatement as a percentage of retail sale price (1) (2) (3) (4) 1. 17 or 21 Preparations of other sugars 35 36 [1A 0402 91 10, 0402 99 20 Condensed milk put up in unit containers 30] 2. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 35 3. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 35 4. 1704 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 15% betel nut 40 20. 2106 90 20 Pan masala containing not more than 15% betel nut 20 21. 2403 Pan masala containing tobacco 6 [55] 22. 2106 90 30 All goods 30 23. 2106 10 00, 2106 90 50, 2106 90 70, 2106 90 80, 2106 90 91 or 2106 90 99 All goods 35 24. 2201 or 2202 Mineral waters 45 25. 2201 or 2202 Aerated waters 40 38 [25A 2202 All goods except mineral waters and aerated waters 35] 26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 35 16 [26A 2402 Cigarettes 50] 27. 2403 99 10, 2403 99 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42. 3405 All goods 30 43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 35 44. 3702 All goods other than for X-ray and unexposed cinematographic films 35 45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 30 46. 3808 Disinfectants and similar products 35 47. 3808 93 40 Plant growth regulator 25 48. 3814 00 10 Thinners 35 49. 3819 All goods 35 50. 3820 00 00 Anti-freezing preparations and prepared de-icing fluids 35 51. 49 [ 3824 99 24 or 3824 99 90 ] Stencil correctors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8415 19 [ All goods except 841520 35 ] 20 [ 69. 84182100, 84182900, 84183090, 84186920 All goods 35 ] 70. 8421 21 Water filters and water purifiers, of a kind used for domestic purposes 30 71. 8422 11 00 or 8422 19 00 Dish washing machines 21 [ 35 ] 72. 8443 Facsimile machines 35 73. 8443 31 00 or 8443 32 Printer whether or not combined with the functions of copying or facsimile transmission 20 74. 8443 99 51 Ink cartridges, with print head assembly 20 75. 8450 Household or laundry-type washing machines, including machines which both wash and dry 35 76. 52 [ 8472 90 ] Typewriters 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90. 8519 23 [ All goods ] 35 91. 8521 23 [ All goods ] 35 24 [ 92. Omitted ] 93. 8523 25 [ All goods except 85232100, 85232960 to 85232990, 85234120 to 85234150, 85234930, 85234950 to 85234990, 85235210, 852359, 85238020, 85238030 and 85238060 ] 35 10 [93A. 8523 80 20 Packaged software or canned software Explanation . - For the purposes of this notification, 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. 15] 94. 8527 26 [ All goods except 85279912, 85279919 and 85279990 35 ] 27 [ 95. Omitted 96. Omitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 113 20 All goods 35 114 2101 Coffee or tea pre-mixes 35 115 2103 Sauces, ketchup and the like and preparations thereof 35 116 2104 Soups and broths and preparations thereof 35 117 2105 00 00 All goods 35 118 2106 90 All kinds of food mixes, including instant food mixes 35 119 2106 90 30 Betelnut product known as supari 35 120 2106 90 99 (i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients 35 42 [121 Deleted ] 42 [122 Deleted ] 42 [123 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 135. 12 [***] 136. 13 [***] 137. 14 [***] 138 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 35 139 8215 All goods 35 140 35 [8421 21 20, 8421 99 00] Water filters functioning without electricity and replaceable kits thereof 35 141 8517 or 8525 60 Mobile handsets including Cellular Phones and Radio trunking terminals 35 142 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 35 32 [ 143 Omitted ] 15 [144. 9619 All goods 35] Explanation: - For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead as, 135 4818 40 10 All goods 35 13. Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011 , before omission it was read as, 136 4818 40 90 All goods 35 14. Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011 , before omission it was read as, 137 5601 10 00 All goods 35 15. Inserted vide notification no. 30/2011 CE(NT) dated 30-12-2011 16. Inserted vide notification no. 7/2012 CE(NT) dated 17-3-2012 17. Inserted vide notification no. 7/2012 CE(NT) dated 17-3-2012 18 Substituted vide notification no. 7/2012 CE(NT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pagers 30 27. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- 95. 8527 Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it 30 96. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No.95) 35 28. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012 , before it was read as:- Television receivers (including video monitors and video proj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, and sold under the name as specified in such books or pharmacopoeia 35 35. Substituted vide Notification No. 17/2014-Central Excise (N. T.) dated 11th July, 2014 , before it was read as, 8421 21 20 36. Inserted vide Not. 03/2015 - Dated 1-3-2015 37. Inserted vide Not. 03/2015 - Dated 1-3-2015 38. Inserted vide Not. 03/2015 - Dated 1-3-2015 39. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, 35 40. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, 8539 41. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, except lamps for automobiles 42. Deleted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, 121 2202 90 10 All goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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