9911796707
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 ..... ions 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 All goods, other than white chocolate 30 5. 1704 90 White chocolate 35 6. 1805 00 00 or 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter 30 7. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 30 8. 1806 Other food preparations containing cocoa 30 9. 1901 20 00 or 1901 90 All goods, other than Dough for preparation of bakers' ware of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory purposes 35 35. 3213 All goods 35 36. 3214 All goods 35 37. 3303, 3304, 3305 or 3307 All goods 35 38. 3306 10 20 Toothpaste 30 43[39. 3401 All goods 30 40. 3402 All goods 30] 41. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants) 30 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 and other correcting fluids, ink removers put up in packings for retail sale 35 52. 3919 Self adhesive tapes of plastics 35 53. 3923 or 3924 Insulated ware 40 54. 4816 Carbon paper, self-copy paper, dupli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes. 35 87. 8517 22[Telephones sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones] 35 46[87A. 8517 62 Wrist wearable devices (commonly known as smart watches) 35] 88. 8517 62 30 Modems (modulators - demodulators) 20 48[88A 8517 69 30 Routers 20] 89. 8517 69 60 Set top boxes for gaining access to internet 20 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 intende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold under the name as specified in such books or pharmacopoeia; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems and sold under a brand name Explanation.- For the purposes of this entry, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person. 35] 126 30 Intravenous fluids used for sugar, electrolyte or fluid replenishment 35 127 3002 20 or 3002 30 00 Vaccines (other than those specified under the National Immunisation Program) 35 128 3215 90 10 Fountain pen ink 35 129 3215 90 20 Ball pen ink 35 130 3215 90 40 Drawing ink 35 131 3306 10 10 Tooth Powder 35 132 3406 00 10 Candles 35 133 39 or 40 Nipples for feeding bottles 35 134 4015 Surgical rubber gloves or medical examination rubber gloves 35 135. 12[***] 136. 13[** ..... 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) dated 17-3-2012, before it was read as, 56. 64 The following goods namely: - (i) Footwear of retail sale price exceeding ₹ 250/- and not exceeding ₹ 750/- per pair (ii) All other foot wear 35 40 19. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- Window room air-conditioners and split air conditioners of capacity upto 3 tonnes 25 20. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- 69. 8418 Refrigerators 35 21. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- 143 8523 Recorded audio compact discs (CDs); Recorded video compact discs (VCDs); Recorded digital video discs (DVDs) & Recorded audio cassettes 35] 33. Substituted vide Notification No. 1/2013-C.E. (N.T.), 1/03/2013,before it was read as:- "7323 or 7615 19 10" 34. Substituted vide Notification No. 1/2013-C.E. (N.T.), 1/03/2013,before it was read as:- "125 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, 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. 03/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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