9911796707
TMI BlogEffective rates for specified goods of Chapters 11 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... n the corresponding entry in column (5) of the said table. Explanation. - For the purposes of this notification, the rate specified in column (4) is ad valorem rate unless indicated otherwise. TABLE S. No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions No. (1) (2) (3) (4) (5) 1. 1102.00 Malt 8% — 2. 15.06,15.07,1508.10 or1701.90 All goods 18% — 3. 1702.19, 1702.21, 1702.29 or1702.30 All goods 8% — 4. 1704.10 All goods 18% — 5. 1704.90 All goods 8% — 6. 18 All goods 18% — 7. 19.01 All goods 18% — 8. 19.02 Seviyan (Vermicelli) Nil — 9. 19.02 All goods, other than those mentioned against S. No. 8 13% — 10. 1905.11 All goods 8% — 11. 2101.10, 2101.20, 2107.00, 2108.20 or2108.99 All goods 18% — 12. 22.03 All goods 18% — 13. 22.04 All go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bearing a brand name. Explanation. - For the purposes of this entry, "Brand name" means a name or registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to the goods falling under the entry for the purpose of indicating or so as to indicate a connection in the course of trade between the goods and some person, having the right either as proprietor or otherwise to use the name or trade mark or any other mark with or without any indication of the identity of that person. 35. 3003.39 All goods 8% — 36. 31 All goods 18% — 37. 32.15 Writing ink Nil — 38. 32 All goods 18% — 39. 33 Kumkum (including sticker kumkum), Kajal, Sindur, Alta and Mahavar Nil — 40. 3306.10 Tooth powder and tooth paste 8% — 41. 33.01 to 33.03,3305.10,3305.91, 3306.90, 3307.31 or 3307.49 All goods 18% — 42. 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of soles, heels or soles and heels combined, for footwear Nil — (b) Goods, other than - 18% (i) goods mentioned at (a) above; (ii) goods of cellular rubber; (iii) plates, sheets and strips of non-cellular rubber, for resoling or repairing or retreading rubber tyres 60. 40.09, 4014.90, 40.15, 4016.19, 4016.91, 4016.99, 40.17 All goods 18% — 61. 42.01 All goods 18% — 62. 44.02 All goods 18% — 63. 44.04 or 44.05 The following goods, namely :- (a) Wood and articles of wood used within the factory of their production in the manufacture of articles of wood falling under sub-heading No. 4410.19 or 4410.90; Nil — (b) Wood and articles of wood in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; Nil — (c) Goods other than - 18% — (i) goods m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 Hand-made paper and paperboard, manufactured by an establishment which furnishes a certificate to an officer not below the rank of an Assistant Commissioner of Central Excise from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), that the paper or paperboard, as the case may be, manufactured by the establishment, is commercially recognised as hand-made paper or hand-made paperboard Nil 4 73. 48.02 Maplitho paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil — 74. 48.03 or 48.04 All goods 18% — 75. 48.04 Kraft paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil — 76. 48.04 Kraft paper or kraft paperboard used in the manufacture of cartons for packing of horticultural produce 8% 5 77. 48.05, 48.06, 48.07, 48.08, 48.09 or 48.10 All goods 18% — 78. 48.11 Goods other than - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll goods 18% — 91. 5307.11, 5307.12 All goods 8% — 92. 5308.14 All goods 18% — 93. 53.09, 53.10 All goods 8% — 94. 54.01 All goods 18% — 95. 5402.20, 5402.32, 5402.42, 5402.43, 5402.52, 5402.62 All goods 30% — 96. 5402.39, 5402.49, 5402.59, 5402.69, 54.03, 54.04, 54.05 All goods 18% — 97. 55.01 to 55.04 All goods 18% — 98. 5505.10 All goods Rs. 10 per kg. Or 30%,whichever is higher — 99. 5505.20 All goods Rs. 10 per kg. Or 18%,whichever is higher — 100. 55.06 to 55.10 All goods 18% — 101. 5601.10 All goods 13% 102. 56.03, 56.05 All goods 18% — 103. 5607.10 All goods 8% — 104. 5702.12, 5703.20 All goods Nil — 105. 5702.19, 5703.90 All goods 25% — 106. 58.03, 5805.11, 5805.19 All goods 8% — 107. 59.01 All goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 or 7101.90 All goods 18% — 129. 72 (1) Stainless steel waste and scrap arising out of manufacture of cold rolled stainless steel pattis/pattas Nil — (2) Stainless steel pattis/pattas when subjected to any process other than cold rolling Nil — (3) Stainless steel circles used within the factory of production in the manufacture of utensils Nil — 130. 73 (1) All goods fabricated at site of work for use in construction work at such site Nil -- (2) Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws Nil -- 131. 7323.10 All goods 8% — 132. 74 (1) Copper waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts Nil -- (2) Copper wire of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for manufacture of imitation zari Nil -- (3) Table, kichen or other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... — 155. 84.79 All goods other than Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes 13% — 156. 8481.10 or 8481.91 All goods 30% — 157. 84.33 Crankshafts intended for use in sewing machines Nil — 158. 84.83 All goods other than Crankshafts intended for use in sewing machines 13% — 159. 85.01 All goods 13% — 160. 85.02 Diesel-generating sets Nil 6 161. 85.02 All goods other than Diesel-generating sets assembled at site of installation from duty paid engine and generator 13% — 162. 85.03 or 85.04 All goods 13% — 163. 85.05, 85.06, 85.07 All goods 18% — 164. 85.08 All goods 13% — 165. 85.09 to 85.13 All goods 18% — 166. 85.14 or 85.15 All goods 13% — 167. 85.16 All goods 18% — 168. 85.17 to 85.20, 85.22, 8523.11 All goods 18% — ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and luggage-cum-brake vans 15% — 193. 86.05 All goods, other than those mentioned against S. Nos. 191 and 192 18% — 194. 86.06 Each unit of bogie-open-eight-wheeler wagons of pay-load not exceeding 60 tonnes 15% — 195. 86.06 Each unit of broad-gauge eight-wheeler covered wagons of pay-load not exceeding 60 tonnes 15% — 196. 86.06 Each unit of four-wheeler tank-wagons of pay- load not exceeding 23 tonnes 15% — 197. 86.06 Each unit of eight-wheeler tank-wagons of pay- load not exceeding 60 tonnes 15% — 198. 86.06 Each unit of broad-gauge bogie open eight-wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes 15% — 199. 86.06 Each unit of metre-gauge bogie-open-eight-wheeler tank wagons of pay-load not exceeding 38 tonnes 15% — 200. 86.06 Each unit of metre-gauge eight-wheeler covered wagons not exceeding 38 tonnes 15% — 201. 86.06 All goods, other than those mentioned against S. Nos. 194 to 200 18% — ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 95.08 All goods 13% — 228. 96.01, 96.02, 96.04 All goods 18% — 229. 9605.10 All goods 30% — 230. 9605.90, 9606.90, 96.08, 96.11, 96.12, 9613.10, 9613.90, 96.14, 96.16, 96.18 All goods 18% — ANNEXURE Condition No. Conditions (1) (2) 1. If no credit of the duty paid on the inputs used in the manufacture of the goods has been availed of under Rule 57A of the Central Excise Rules, 1944. 2. If the goods are used in the factory of their production for the manufacture of excisable goods falling within the said Schedule. 3. If the waste arising in the process of printing of the textbooks is not further usable in the printing of such textbooks, it may be used for any other purpose without payment of duty. 4. If, - (a) the said officer is satisfied that the principal process of lifting of pulp is done by hand in the manufacture of the paper or, as the case may be, of the paper board, manufactured by such establishment; and (b) in the manufacture of such paper or paper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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