9911796707
TMI BlogEffective rate for specified goods of Chapters 17 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the condition No. of which is mentioned in 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 otherwise is specified. TABLE S.No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 1703.90 All goods, for use in the manufacture of goods other than alcohols Nil — 2. 1901.19 Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government Nil 1 3. 21.08 The following goods, namely : - Nil -- (i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macaroni and soya temph, whether or not containing other food ingredients but not containing cocoa; (ii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulabjamun-mix, namkeens such as bhujiya, chabena; and (iii) Sweet meats and snacks 4. 2202.30 All goods Nil — 5. 24.04 Biris, other than paper rolled biris, manufactured without the aid of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... — 15. 27 Lean gas obtained from natural gas Nil — 16. 27 Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings. Nil 3 and 4 17. 27 Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use as feedstock in the manufacture of fertilisers Nil 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases. 23. 27, 28 Synthesis gas, if used in the manufacture of Heavy Water Nil — 24. 27 Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of Indian Standards Specification ISI : 1448 (P. 31) - 1968 as in force for the time being) and is ordinarily used as an illuminant in oil burning lamps. 10% -- 25. 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers Nil 4 26. 28 Sulphuric acid used in a fertiliser plant for demineralisation of water Nil — 27. 28 Ammonia used in a fertiliser plant in refrigeration and purification process Nil — 28. 2808.10, 2809.00 All goods used in the manufacture of fertilisers Nil 4 29. 28 Ammonium chloride and manganese sulphate intended for use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not apply. 37. 28, 29 The goods specified in List 2, used for the manufacture of bulk drugs as specified in List 1 Nil 4 38. 29 Bulk drugs, namely : - Nil -- (i) Insulin (ii) Zidovudine 39. 30 Insulin and Zidovudine Nil — 40. 30 Desferrioxamine injection Nil — 41. 30 Deferiprone Nil — 42. 31 All goods, other than those which are clearly not to be used - Nil -- (a) as fertilisers; or (b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product 43. 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 8% — 44. 32.04 or 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles Nil — 45. 33 Henna powder, not mixed with any other ingredient Nil — 46. 3401. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40 per hundred boxes/packs 7 (2) packed in boxes of 50 matches each Rs. 0.50 per hundred boxes 7 (3) packed in boxes of 300 matches each Rs. 3.00 per hundred boxes. 7 50. 36.05 Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption by a manufacturer packed in - (1) boxes or packs of not exceeding 40 matches each Rs. 2.40 per hundred boxes/packs — (2) boxes of 50 matches each Rs. 3.00 per hundred boxes — (3) boxes of 300 matches each Rs. 18.00 per hundred boxes. — 51. 38 Concrete mix manufactured at the site of construction for use in construction work at such site Nil — 52. 39.01 to 39.14 Plastic materials reprocessed from, or produced out of, the scrap or the waste of goods falling under Chapter 39, 54, 55, 59, 64 or 85 Nil — 53. 39.20 Polyvinyl chloride (PVC) corrugated roofing sheets 18% — 54. 39.20 Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes Nil — 55. 39.20 Strips of plastics intended for weaving of fabrics or for manufacture of sacks or bags 13% 8 56. 39.20 Polyethylene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or paperboard, intended for the manufacture of goods falling under sub-heading No. 4819.12 of the said Schedule Nil 12 70. 48 (a) Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. 8% 13 (b) Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. 5% 14 71. 5105.10 Carded wool used captively in the manufacture of yarn of wool Nil — 72. 51.06 Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil — 73. 5110.10 or 5111.10 Woven fabrics of wool, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944, has been availed Nil — 74. 51.10 or 51.11 The following fabrics woven on handlooms, namely :- (a) certified as "khadi" by the Khadi an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otton yarn, not containing synthetic staple fibres. 5% — 80. 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 twofold yarn and then reeling into plain (straight) reel hanks. Nil — 81. 5207.10, 5208.10 or 5209.10 Woven fabrics of cotton. Nil — 82. 52.07, 52.08 or 52.09 Cotton fabrics intended for use in the manufacture of cotton absorbent lint. Nil — 83. 52.07, 52.08 or 52.09 Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission. Nil — 84. 52.07, 52.08 or 52.09 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 Khad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic; (11) Expanding; or (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric. Explanation.-I. For the purposes of the woven fabrics of cotton, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. Explanation.-II. The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as "denim fabrics" or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. Nil 15 90. 5307.11, 5307.12, 53.10, 5607.10 5702.12, 5703.20, 58.01, 58.02,58.06, 6305.10 Goods of jute Nil — 91. 53.04 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 — 92. 5309.10, 5311.10 The following goods, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944 has been availed, namely :- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil — 102. 54.02 Spandex yarn 13% — 103. 5404.10 Monofilament of high density polyethylene or polypropylene, if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed. Nil — 104. 5403.20, 5403.31, 5403.32 or 5403.41 Viscose filament yarn 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. 5% — 105. 5406.21, 5406.22, 5406.23 or 5406.29 Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed 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 — 106. 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content; or (d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Nil -- 114. 55.10 Yarn of counts exceeding 25 of artificial staple fibre (not containing synthetic staple fibres) supplied in cross reel hanks and 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. 8% -- 115. 51.06, 51.07, 5205.19, 5206. 12, 5402.61, 5402.62, 5402.69, 403.41, 403.42, 5403.49, 5509.19, 5509.22, 5509.32, 5509.42 or 5510.12 Multiple (folded) or cabled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er cent of the total quantity of clearances of such low price fabrics. Nil 16 119. 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 processes, with or without the aid of power and produced out of yarn falling within Chapter 52, 54 or 55 of the said Schedule, on which the appropriate duty of excise under the said Schedule or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. Nil — 120. 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 — 121. 55.11, 55.12, 55.13 or 55.14 Fabrics of man-made staple fibres woven on looms other than handlooms and process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 — 125. 55 Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of. Nil — 126. 55 Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed rupees one hundred per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production. Nil -- 127. 54 or 55 Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely : - (1) Calendering with pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metre. 5% — 137. 5806.10 Narrow woven fabrics of cotton or man-made fibres, whether or not processed, - (a) of cotton (not containing any other textile material) and of value not exceeding Rs. 30 per square metre; 5% (b) other 12% 138. 5806.31 or 5806.32 Narrow woven fabrics of cotton or man-made fibres Nil — 139. 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 — 140. 5804.11 or 5804.12 Lace 8% — 141. 58.05 Embroidery, other than those not subjected to any process Nil — 142. 5806.39 The following goods, namely : -(a) Hair belting of wool; or (b) Strips of jute made from fabrics on which the appropriate duty of excise under the said Schedule has already been paid and intended for supply to the Indian Army. Nil — 143. 59.03 Fabrics of jute, impregnated coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute Nil — 144. 5906.99 Rubberised textile fabrics, if no credit under rule 57A of the Central Excise Rules, 1944 has been availed Nil — 145. 59.10 Unprocessed cotto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... salt glazed Nil — 159. 68 or 69 Sand lime bricks Nil — 160. 70 Glassware produced by mouth-blown process 8% — 161. 70 Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government Nil — 162. 70.07 to 70.15 Glassware produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used 13% — 163. 71 Primary gold converted with the aid of power from any form of gold Explanation. - For the purposes of the exemption, "primary gold" means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. Nil — 164. 71 (I) Articles of - (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium Nil -- (II) Ornaments and the like articles made of gold or silver or both, whether or not set -(a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or (b) with stones, gems and pearls of the kind mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts thereof, other than pressure cookers and parts of pressure cookers Nil — 173. 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil 22 174. 74.09 and 74.10 Copper strip and foil, intended to be used for manufacture of imitation "Zari" Nil — 175. 74.09 All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil 22 176. 74.09 Trimmed or Untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 3100/- per metric tonne 23 177. 76.01 Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils Nil 24 178. 7604.21, 7604.29, 7604.30, 76.08 and 76.09 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture - artificial limbs; or (2) any of the following rehabilitation aids, namely :- (i) Somi brace (ii) Ash brace (iii) Taylor brace (iv) Four post collars (v) Thumb splint (vi) Finger splint (vii) Axilla crutches (viii) Elbow crutches (ix) Walking frames (x) Wheel chair or Tricycle components (xi) Braille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87.03 Motor vehicle, which after clearance has been registered for use solely as - 34 (i) taxi; 25% (ii) ambulance 15% 196. 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles. Explanation. - For the purposes of the exemption, "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source, and "electrically operated platform trucks", "electrically operated work trucks" and "electrically operated tow tractors" respectively means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles. 8% -- 197. 87 Chassis for battery powered road vehicles 8% 4 198. 85 or 40 Battery, battery chargers and tyres, tubes and flaps, intended for manufacture of electrically operated vehicles, namely, trolley buses, platf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pe used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed. Explanation. - For the purposes of the exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them. 15% -- 209. 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- 39 (i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver; or 25% (ii) for the transport of more than 12 persons, excluding the driver; or 15% (iii) for the transport of not more than 6 persons, 40% (iv) for the transport of goods, other than petrol driven; or 15% (v) for the transport of goods, other than at (iv) above. 40% (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation. - For the purposes of this entry, the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 15% 39 210. 84.30 or 87.05 (i) Dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. Nil — 218. 91.01 or 91.02 Watches of value not exceeding Rs. 600 per watch 8% 219. 95 Sports goods Explanation. — "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil -- 220. 96.08 Pens and parts thereof. -- (i) of value not exceeding Rs. 100 per piece Nil (ii) of value exceeding Rs. 100 per piece 8% 221. 96.08 Ball point pens including refills for ball point pens and parts thereof -- (i) of value not exceeding Rs. 100 per piece Nil (ii) of value exceeding Rs. 100 per piece 8% -- 222. 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 4 223. 96.08 Pencils Nil — ANNEXURE Condition No. Conditions 1. If the manufacturer of the food preparations produces, a certificate from an officer not below the rank of a Deputy Secretary to Government of India or not below the rank of a Deputy Secretary to the State concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If, - (i) soaps are manufactured under a scheme for the sale of janatha soap through public distribution system approved in this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies); (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 Civil Supplies under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Industry (Department of Industrial Development). 6. If, - (i) bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased, by thirty five paise per hundred boxes; (ii) the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, 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 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the matches mentioned in column (3), against S. No. 49 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 outer slide or the inner slide, or (ii) 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, (g) pasting of labels on match boxes or veneers or cardboards,shall be deemed to be a process ordinarily carried on with the aid of power; (2) any other manufacturer referred to in the second proviso to the opening paragraph of this item shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely : - (i) such clearances exceed 150 million matches during the financial year; (ii) such clearances during the preceding fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hundred and fifty lakhs: Provided that, subject to the conditions of computation of aggregate value of clearances contained in the Explanation below, nothing contained in this exemption shall apply, - (i) to a manufacturer if the aggregate value of clearances of all excisable goods including the said goods, by him or on his behalf for home consumption from one or more factories, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs; (ii) if the aggregate value of clearances of all excisable goods including the said goods, from any factory, by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs; (iii) to the said goods bearing a brand name or a trade name (registered or not) of another person. Explanation.- For the purpose of this exemption, — (i) "value" means either the value as determined in accordance with the provisions of section 4, or as the case may be, according to the tariff value fixed or altered under section 3, of the Central Excises Act, 1944 (1 of 1944); (ii) for computing the aggregate value of clearances, the clearances of any excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 tonnes, calculated from the 1st April, in any other financial year : Provided that the exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 1/93-Central Excises, dated the 28th February, 1993. Explanation. - For the purpose of computing the quantity of clearances under this exemption, the clearances of the said goods which are chargeable to nil rate of duty or which are exempted from the whole of the duty of excise leviable thereon by any other exemption issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), and for the time being in force, shall not be taken into account. 15. The exemption under this notification shall not apply to woven fabrics of wool, cotton or woven fabrics of man-made fibres mentioned against S. Nos. 76, 89 and 127 in Column (3) of the Table to this notification or if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or anyone or more of these processes with the aid of power or steam. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st houses. 19. If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise may specify in this behalf, for receipt and use of those fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the said Schedule and files a monthly return, in the form and manner as may be specified by the Commissioner of Central Excise, with the Assistant Commissioner of Central Excise. 20. If, - (i) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or (ii) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power. 21. If such appliances are specially designed to operate using bio-gas. 22. If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 23. If, - (i) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and (ii) such goods are not produced or manufactured by a manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised by him) that the foreign privileged organisation or the privileged person concerned shall satisfy the proper officer of the Central excise, - (a) that within one month of the date of removal of the said goods or such extended period as the Assistant Commissioner of Central Excise may allow, that the said goods are in actual use of the foreign privileged organisation or the privileged person and in default thereof, to pay on behalf of the manufacturer the whole of the duty leviable thereon; (b) that said goods will not be re-sold or otherwise disposed of within three years from the date of removal to any organisation or person other than a foreign privileged organisation or a privileged person for official or personal use and in default, to pay on behalf of the manufacturer the whole of the duty leviable thereon; (c) that where the privileged person availing of the exemption is other than a foreign diplomatic or career consular or trade officer accredited to India, the exemption in respect of the said goods is availed of within four months from the date of arrival in India of that privileged person; (d) that the payment to the manufacturer is made in foreign exchange in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as a taxi or ambulance, as the case may be, within three months of the clearance of the said motor vehicle from the factory of manufacture or such extended period as the said Assistant Commissioner may allow; (c) the manufacturer had not collected from the person, group of persons, any body or organisation, as the case may be, in whose name the said motor vehicle has been registered as a taxi or ambulance, as the case may be, or in case had collected, has refunded to such person, group of persons, any body or organisation, the amount equivalent of such exemption of duty; (d) the exemption in case of ambulance is only applicable for registered hospitals, nursing homes and sanitoriums and such other organisations as the Central Government may notify, in this behalf, in the Official Gazette; and (e) the manufacturer files a claim for refund of duty paid in excess of that specified against S. No. 195 in column (4) of the said Table, in terms of section 11B of the Central Excise Act, 1944 (1 of 1944). 35. If manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose. (b) "fents" means - (i) bona fide cut-pieces of a saree or fabrics (excluding cut pieces of towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; (ii) damaged saree or fabrics (excluding damaged towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or the fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre; and (iii) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Motorised Spinning Ratts. LIST 4 1. Rural Automatic Exchanges (upto 512 ports) 2. Integrated line and TRUNK Exchange (ILT) (upto 512 Ports) 3. Shared Radio Systems (upto 8/64 capacity) 4. Multi-Access Radio Systems (upto 30/256 capacity) 5. Single channel VHF equipment 6. Wireless Telephones having range of more than 1 kilometre 7. 10 Channel Digital UHF equipment 8. 4/6 Channel Analogue/UHF equipment 9. 1+9 Line sharing systems 10. Time Division Multiple Access (TDMA) equipment 11. 3/8 Channel open wire carrier equipment 12. Main Distribution Frame 13. Equipment for upgradation from 128 `P' RAX to 256 `P' RAX 14. Following parts of the items Nos. 1 and 2 above, namely :- (a) Base modules and Line Modules (b) Input/output Processor (c) Alarm Display Units (d) Monitors (e) Software and documentation (f) Overvoltage Protection Devices (g) Maintenance Spares. LIST 5 (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 lathes (9) Contact lens polishing machines (10) Contact lens thickne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry (4) Cardio vascular sutures (5) Cardiovascular special instruments, namely :- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) High pressure stop cocks and connectors 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 (6) Compressed air breathing apparatus complete (7) D.C. Difibrilators for internal use and pace makers (8) Endotracheal tube (9) Haemodialysors (10) Heart lung machine (11) Heart valve prosthesis including valve frames (12) Nebulizied humidifier (13) Hydrocephalus shunts (14) Hyper-baric oxygen chamber (15) Fogarty and embolectomy catheters (16) Implantable cardiac pacemakers (17) Intra-arterial catheters and guidewires and material for intervention radiology (18) Intra-cardiac patches (19) Nebulizers excluding :- (i) Ultrasonic nebulizers (ii) Heat nebulizers (20) Omayya reservoirs for intraventricular investigation/therapy (21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc. (22) Ostomy products (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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