9911796707
TMI BlogPrescribes effective rate of duty on goods falling under chapter 1 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 94 (E) dated the 1st March,2006,(iv) notification No. 5/2006-Central Excise, dated the1st March,2006, published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i), vide number G.S.R 95 (E) dated the1st March,2006,(v) notification No. 6/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 96 (E) dated the1st March,2006, and (vi) notification No. 10/2006-Central Excise, dated the1st March,2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 100 (E) dated the 1st March,2006, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below read with relevant List appended hereto and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person. Table Sl.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 040291 10 04029920 132[condensed milk other than put up in unit containers ] Nil - 2. 0902 Tea, including tea waste Nil - 3. 1108 12 00, 1108 13 00, 1108 14 00, or 11 08 19 Maize starch, potato starch, tapioca starch 6% - 4. 1301 90 13 Compounded asafoetida, commonly known as 'heeng' Nil - 5. 1301 90 99 Lac Nil - 6. 1302 20 00 All goods Nil - 7. 1302 Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems Nil - 8. 7 or 13 Guar meal or guar gum refined split Nil - 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainers Nil - 34[24A 1903 00 00 Tapioca sago (sabudana) Nil -] 25. 1904 All goods which are not put up in unit containers Nil - 26. 1904 10 10, 1904 10 30, 1904 10 90, 1904 30 00 and 1904 90 00 All goods 6% - 27. 1905 31 00 or 1905 90 20 Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding ₹ 100 Nil - Explanation 1. - For the purposes of this entry, "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 sole consideration for such sale. Explanation 2. - For the purposes of this entry, per kg. retail sale price equivalent' shall be calculated in the following manner, namely :- If the package contains X gm of biscuits and the declared retail sale price on it is Rs.Y, then, the per kg. retail sale price equivalent = (Y*1000)/X Illustration.- If the package contains 50 gm of biscuits and the declared retail sale price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on or after the 1st day of April in any financial year Nil 7 47. 2403 19 21 All goods Rs.10 per thousand - 48. 82[2403 19 29] 281[ All goods other than paper rolled biris ] Rs.21 per thousand - 282[48A 2403 19 29 Hand made paper rolled biris Rs.28 per thousand -] 48B 2403 19 29 Machine made paper rolled biris Rs.78 per thousand -] 49. 2403 91 00 All goods, not bearing a brand name Nil - 50. 2403 99 90 Other manufactured tobacco and manufactured tobacco substitutes, not bearing a brand name 137[12.5%] - 51. 2523 29 All goods, manufactured and cleared in packaged form,- (i) from a mini cement plant 138[6% + ₹ 125 PMT] 1 (ii) other than from a mini cement plant 139[12.5% + ₹ 125 PMT] - 52. 2523 29 All goods, whether or not manufactured in a mini cement plant, other than those 10[cleared in packaged form: 140[12.5%] - Provided that where the retail sale price of the goods are not required to be declared under the Legal Metrology (Packaged Commodities) Rules,2011and thus not declared, the duty shall be determined as in the case of goods cleared in other than packaged form] Explanation.- For the purposes of Sl. Nos. 51 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 64. 27 Lean gas obtained from natural gas. Nil - 65. 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 2713 of the First Schedule, intended for use as feedstock in the manufacture of fertilizers Nil 2 and 3 119[65A 27 The following bunker fuelsfor use in ships or vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST. Nil 52] 66. 27 or 28 Synthesis gas, if used in the manufacture of heavy water Nil - 67. 2701 All goods 1% 25 68. 2710 Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate 225[or N- paraffin arising in the course of manufacture of linear alkyl benzene or heavy alkylate] and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery Explanation.-For the purposes of this entry,- Nil 4 (a) the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate 225[or N- paraffin arising in the course of manufacture of linear alkyl benzene or heavy alkylate] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opriate duties of excise have been paid; and (b) conforming to Bureau of Indian Standards specification 2796. Explanation.-For the purposes of this entry, 'appropriate duties of excise' shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force. 76. 2710 High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio-diesel on which the appropriate duties of excise have been paid. Nil - Explanation.- For the purposes of this entry, 'appropriate duties of excise' shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases 84. 2711 21 00 Natural gas (other than compressed natural gas) Nil - 85. 28 Steam Nil - 86. 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers Nil 2 87. 28 Sulphuric acid used in a fertilizer plant for demineralisation of water Nil - 88. 28 Ammonia used in a fertilizer plant in refrigeration and purification process Nil - 89. 28 Ammonium chloride and manganese sulphate intended for use- Nil - (a) as fertilizers; or (b) in the manufacture of fertilizers, whether directly or through the stage of an intermediate product Explanation.-For the purposes of this entry, 'fertilizers' shall have the meaning assigned to it under the Fertilizer (Control) Order, 1985 90. 28 Gold potassium cyanide manufactured from gold and used in the electronics industry 146[12.5%] of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods - 91. 28 (i) Gold potassium cyanide solution used within the factory of production for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny 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) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium. 108. 28, 29, 30 or 38 The following goods, namely,- (A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17th March, 2012, dated the 17th March, 2012) Nil - (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) Nil 2 109. 28, 29 or 30 All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from duty of excise Nil - 227[109A 28, 29 or 38 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 122. 30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name Nil - 123. 30 Oral re-hydration salts Nil - 124. 30 or any Chapter Nicotine polacrilex gum 6% - 125. 30 or any Chapter Drugs and materials Nil 10 126. 3002 Vaccines specified under the National Immunisation program Nil - 127. 31 All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product. Nil - 128. 283[31 (except 3101) ] All goods, other than those which are clearly not to be used as fertilisers 1% 25 228[128A 31 Mixture of fertilizers, made by physical mixing of chemical fertilizers on which appropriate duty of excise has been paid, by Co-operative Societies, holding certificate of manufacture for mixture of fertilizers under the Fertilizer Control Order, 1985, for supply to the members of such Co-operative Societies. Explantion.- For the purpose of this entry, the expression „appropriate duty‟ means nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veneers or cardboards; (v) packaging 86[142 3605 00 10 or 3605 00 90 Matches, in or in relation to the manufacture of which, any or all the processes of 'frame filling', dipping of splints in the composition for match heads', 'pasting of labels on match boxes, veneers or cardboards' and 'packaging' are carried out with the aid of power. 6% -] 143. 37 Colour positive unexposed cinematographic film in rolls of any size and length and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet. Nil - 229[144 38 Concrete Mix or Ready-mix Concrete (RMC), manufactured at the site of construction for use in construction work at such site. Explanation. - For the purpose of this entry, the expression „site‟ means any premises made available for the manufacture of goods by way of a specific mention in the contract or agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only Nil -] 87[144A 38 Dichloro Diphenyl Trichloroethane (DDT) manufactured by Hindustan Insecticides Limited for supply to the National Vector Borne Diseases C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of- Nil 2 (a) power tillers of heading 8432 of the First Schedule to the Excise Tariff Act; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons 154. 275[ 401150, 40119000, 40132000 or 40139050 ] Pneumatic tyres and inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws Nil - 155. 4016 Rice rubber rolls for paddy de-husking machine Nil - 156. 4016 95 90 Toy balloons made of natural rubber latex Nil - 157. 4401, 4402, 4403 or 4404 All goods Nil - 158. 4408 Veneer sheets and sheets for Plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421. Nil - 159. 45, 48, 68, 73, 84, 85 or 87 Parts of main battle tanks intended to be used in the manufacture of such tanks Nil 2 and 11 160. 4707 Waste paper and paper scrap 6% - 161. 4707 Recovered (waste and scrap) paper or paper board, arising from writing or printing paper ,in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (iii) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up. Explanation. - For the purposes of Chapter 57, the term "machines" shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns. Nil -] 174. 5808 All goods, not subjected to any process Nil - 175. 5810 All goods manufactured without the aid of vertical type automatic shuttle em-broidery machines operated with power Nil - 176. 5908 Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles Nil - 177. 63 Mosquito nets impregnated with insecticide 6% - 178. 63 Indian National Flag Nil - 179. 64 Footwear subjected to any one or more of the following processes, namely: Nil 14 (i) packing or repacking; or (ii) labelling or re labelling of containers; or (iii) adoption of any other treatment to render the footwear marketable to the consumer. Explanation.-For the removal of doubts, it is clarified that this exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use in the manufacture of:- (a) solar photovoltaic cells or modules; (b) solar power generating equipment or systems; (c) flat plate solar collectors; (d) solar photovoltaic module and panel for water pumping and other applications. 6% 2] 187D Any Chapter Parts / Raw material for use in the manufacture of Solar tempered glass for use in:- (a) solar photovoltaic cells or modules; (b) solar power generating equipment or systems; (c) flat plate solar collectors; (d) solar photovoltaic module and panel for water pumping and other applications. 6% 2] 188. 71 Primary gold converted with the aid of power from any form of gold other than gold ore, concentrate or dore bar. Nil - Explanation.-For the purposes of this entry, '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. 234[189 71 Gold bars, other than tola bars, bearing manufacturer‟s engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of- (i) (a) Gold ore or concentrate; (b) Gold dore bar; or (ii) Silver dore bar Explanation.- Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, sheets, foils and wires. Nil -] 193. 71 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 - 194. 7105 Dust and powder of synthetic precious or semi- precious stones 6% - 287[195. 7105 or 7112 (i) Dust and powder of natural precious or semiprecious stones; (ii) waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71. Nil Nil - 52A] 196. 7106, Strips, wires, sheets, plates and foils of silver Nil 288[ 52A ] 197. 7106 10 00 7106 91 00 or 7106 92 90 41[Silver, other than silver mentioned in Sl. Nos. 190,191 and 191A] Nil - 198. 7108 Gold arising in the course of manufacture of zinc by smelting Nil - 266[199 7113 (I) Articles of jewellery 1% 16 (II) Parts of articles of jewellery 1% 16 (III) Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire Explanation. - For the purposes of this exemption,- An article of jewellery or part of arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sheets and strips cut or slit on job-work Nil 16 and 17 151[201A 7201 10 00 Pig iron SG grade for manufacture of cast components of wind operated electricity generators Nil 53 201B 7202 29 00 Ferro-silicon-magnesium for manufacture of cast components of wind operated electricity generators Nil 53] 202. 7204 21 90 Waste and scrap arising out of manufacture of cold rolled stainless steel patties or pattas Nil - 203. 7219 or 7220 Patties or pattas when subjected to any process other than cold rolling Nil - 204. 7222 Circles used within the factory of production in the manufacture of utensils Nil - 205. 73 Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder Nil 18 72[205A 7302 or 8530 Railway or tramway track construction material of iron and steel. Explanation.- For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails. 152[12.5%] 49] 206. 7305 or 7308 All goods fabricated at site of work for use in construction work at such site Nil - 207. 7315 Chains of vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nium used in the manufacture of - Nil 2 (1) 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 shorthand machine (xii) Folding cane for blind 222. 7606 Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils Nil 16 and 21 223. 7606 Aluminium circles ₹ 2500 per metric tonne 16 and 21 224. 82 Pencil sharpeners and blades thereof Nil - 225. 82 Tools of two or more of the headings 8202 to 8205, put up in sets Nil 22 226. 8201 All goods Nil - 227. 8211 or 8214 Knives Nil - 228. 84 Coir processing machinery specified in List 4, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil - 229. 84 The following goods, namely:- Nil - (i) Manually operated rubber roller machines; and (ii) Manually operated copra dryers. 230. 84, 85, 90 or any other Chapter Machinery or equipment specified in List 5 6% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l technology using ceramic micro-filtration membrane; or (c) Reverse osmosis technology using thin film composite membrane (TFC); or (d) Candle-less terracotta water filtration 96[239A Any Chapter Reverse Osmosis (RO) membrane element for water filtration or purification equipment (other than household type filters) based on reverse osmosis technology using thin film composite membrane (TFC) Nil -] 240. 8421 21 Water filtration or purification equipment 6% - 241. 8421 21 20 Replaceable kits of all water filters except those operating on reverse osmosis technology 6% - 97[241A Any Chapter Reverse Osmosis (RO) membrane element for household type filters 6% -] 98[241B 8422 20 00, 8422 30 00, 8422 40 00, 8422 90 10, 8422 90 90 The following goods used in processing and packaging of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat, namely:- (i) machinery for cleaning or drying bottles or other containers; (ii) machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; (iii) other packing or wrapping machinery; (iv) parts of machinery at (i) to (iii) 6% -] 242. 8424 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter * Parts, components or accessories for use in the manufacture of tablet computer Nil 2 Sub-parts for use in the manufacture of items mentioned at (i) above. Nil 2] 255. 8471 70 or 8473 30 or 8523 184[The following goods for use in manufacture of computer falling under the heading 8471, namely:-] 6% 185[2] (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive; (e) DVD drive /DVD writers; (f) Flash memory; (g) Combo drive 256. Any Chapter Parts of DVD drive, DVD writer, combo drive, CD-ROM drive 6% - 273[256A 8470 Point of Sale (POS) Devices Nil -] 273[256B Any Chapter All goods for manufacture of Point of Sale (POS) Devices Nil 2] 291[ 256C 84 or 85 The following goods, namely :- (i) Micro ATMs as per standards version 1.5.1; (ii) Fingerprint reader / scanner; (iii) Iris scanner; (iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer); (v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above. Nil Nil Nil Nil Nil - - - - 2] 257. 8481 80 41 or 8481 90 10 All goods Nil - 258. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cept populated printed circuit boards) ] for manufacture of routers (b) Sub-parts for manufacture of items mentioned at (a) above Nil 2 263N 8517 69 60 Set-top boxes for gaining access to Internet 4% 16 263O 85 or any other Chapter (a) Parts, components, and accessories 260[ (except populated printed circuit boards) ] for manufacture of Set-top boxes for gaining access to Internet (b) Sub-parts for manufacture of items mentioned at (a) above. Nil 2 263P 8521 90 90 Digital Video Recorder (DVR) or Network Video Recorder (NVR) 4% 16 263Q 85 or any other Chapter (a) Parts, components, and accessories 260[ (except populated printed circuit boards) ] for manufacture of Digital Video Recorder (DVR) or Network Video Recorder (NVR); (b) Sub-parts for manufacture of items mentioned at (a) above. Nil 2 263R 8525 80 20 CCTV camera or IP camera 4% 16 263S 85 or any other Chapter (a) Parts, components, and accessories 260[ (except populated printed circuit boards) ] for manufacture of CCTV camera or IP camera (b) Sub-parts for manufacture of items mentioned at (a) above Nil 2 263T 8528 71 00 Reception apparatus for television but not designed to incorporate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers for calling, alerting or paging 6% - 269 8539 Vacuum and gas filled bulbs of retail sale price not exceeding ` 20/- per bulb 6% - 270. 8539 31 10 Compact Fluorescent Lamps (CFL) 6% - 271. 8541 40 20 Light emitting diodes (electro- luminescent) for the manufacture of goods specified as Sl. No. 321 6% 3 272. 85 or any other Chapter (a) Parts, components and accessories 242[excluding Charger or Adapter, Battery, Wired Headsets 262[***]] of mobile handsets including cellular phones. Nil 2 (b) Parts, components of 243[***] hands-free headphones and PC connectivity cable of mobile handsets including cellular phones; (c) sub- parts of (a) and (b). 244[272A 8607 All goods 6% - 272B 8608 All goods 6% - 272C 8609 00 00 Refrigerated containers 6% -] 273. 87 The following goods namely:- (i) Motor vehicles falling under headings 8702 and 8703 cleared as ambulances duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles; 160[12.5%] - (ii) Motor Vehicles falling under 8702 and 8703 for transport of up to thirteen persons, including the driver (other than three wheeled m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c condition 279. 8703 Three wheeled vehicles for transport of not more than seven persons, including the driver 163[12.5%] - 280. 8703 Cars (for the transport of up to seven persons, including the driver) for physically handicapped persons 6% 28 281. 8704 Motor vehicles, other than petrol driven dumpers of tariff item 8704 10 90 164[12.5%] - 282. 8704 Refrigerated motor vehicles 6% - 283. 8705 Special purpose motor vehicles Nil 29 46[284 8702 and 8703 Following motor vehicles, namely:- (i) Motor vehicles of engine capacity not exceeding 1500 cc; and 24% - (ii) Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at Sl. No. 284A. 27% - 284A 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm and above. 30% -] 285. 8702, 8703 Following motor vehicles of length not exceeding 4000 mm, namely:- 165[12.5%] - (i) Petrol, Liquefied petroleum gases (LPG) or compressed natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in the manufacture of battery powered road vehicles 172[12.5%] 2 (ii) Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle) 173[12.5%] - 290. 8706 00 43 or 8706 00 49 The following goods, namely:- (i) Chassis for use in the manufacture of battery powered road vehicles 5[14%] 2 (ii) Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 5[14%] 1 (iii) Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab 5[14%] - 291. 8706 00 43 For dumpers, other than petrol driven, other than those designed,- 5[14%] - (a) for use off the highway; (b) with net weight (excluding payload) exceeding eight tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes 6[292. 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab 14% -] 7[292A 8706 00 29, 47[***] All goods 14% -] 48[292B 8706 00 42 All goods 13% -] 293. 8714 Parts and accessories of vehicles of heading 8712 and 8713 Nil - 294. 8716 Trailers fitted with diesel generating sets intended for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption under this entry shall be subject to the conditions, if any, specified against S. No. 448 of the Table to the said notification No.12/2012-Customs, dated 17th March, 2012] Nil 255[***] 248[305A 89 or any other Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit. Explanation. - For the purpose of this entry "Ocean going vessels" includes- (a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like) ; tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines; (c) tugs, dredgers, fire- floats and salvage ships; an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or micro barrier of artificial kidney. Nil -] 316. 90 or any other Chapter Parts of the following goods, namely:- Nil - (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 317. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17th March, 2012 Nil - 318. 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 6% - 174[318A 90 or any other Chapter The following goods for use in the manufacture of pacemakers (tariff item 9021 50 00), namely:-(i). Battery; (ii). Titanium; (iii). Palladium wire; (iv). Eutectic wire ; (v). Silicone resins or Silicone rubbers; (vi). Solder paste; (vii). Reed switch; (viii). Diodes; (ix). Transistors; (x). Capacitors; (xi). Controllers; (xii). Coils(steel) ; (xiii). Tubing (Silicone). Nil 2] 319. 9101 or 9102 Braille watches Nil - 320. 9402 Medical, surgical, dental or veterinary furniture and parts thereof 6% - 321. 9[85 or 94] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of new projects with non-ozone depleting substances (non-ODS) technologies. Explanation. - ―Goods‖ for the purposes of this entry means, goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology. 332. Any Chapter Non-conventional energy devices or systems specified in List 8 Nil - 293[332A Any Chapter Parts (except solar tempered glass) consumed within the factory of production for the manufacture of goods specified in List 8 Nil 2] 333. Any Chapter Parts used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under headings 8601 to 8606 (except Railway track machines falling under tariff item 86040000) Nil 3 334. Any Chapter All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading 8706 of a motor vehicle of Chapter 87 Nil 40 335. Any Chapter Parts of hearing aids Nil - 336. Any Chapter All goods supplied against International Competitive Bidding. Nil 41 337. Any Chapter All items of machinery, including pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for 18[expansion of mega power projects, namely, Vindhyachal STPP Stage-V (Expansion Unit) - 500 MW (NTPC) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) MW (M/s. Torrent Power Ltd.) so certified before the 19th day of July, 2012] by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power Nil 44 Explanation. - For the purpose of entry 338 and this entry, 'mega power project means :- (a) A thermal power plant of a capacity of 700 MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) A thermal power plant of capacity of 1000 MW or more, located in States other than those specified in clause (a) above; or (c) A hydel power plant of a capacity of 350 MW or more, located in the States of Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8% - 349 277[ 8702 10 21 to 8702 10 29, 8702 20 21 to 8702 20 29, 8702 30 21 to 8702 30 29,8702 40 21 to 8702 40 29, 8702 90 21 to 8702 90 29 ] Motor vehicles for the transport of ten or more persons, including the driver. 8% - 350 8703 Hybrid motor vehicles Explanation. - For the purpose of this entry,-"hybrid motor vehicle" means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro-hybrid motor vehicle with start and stop technology, using battery powered electric motor only while in static condition. 8% - 351 8703 Three wheeled vehicles for transport of not more than seven persons, including the driver. 8% - 352 8704 Motor vehicles, other than petrol driven dumpers of tariff item 8704 10 90. 8% - 353 8704 10 90 Petrol driven dumpers 20% - 354 8702, 8703 Following motor vehicles of length not exceeding 4000 mm, namely:- (i) Petrol, liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (ii) Diesel driven vehicles of engine capacity not exceeding 1500 cc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 30 360 8706 00 11, 8706 00 19 Chassis fitted with engines, for the tractors of heading 8701 8% - 361 8706 00 21 or 8706 00 39 The following goods, namely:- (i) Chassis for use in the manufacture of battery powered road vehicles; (ii) Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 8% 8% 2 - 362 8706 00 43 or 8706 00 49 The following goods, namely:- (i) Chassis for use in the manufacture of battery powered road vehicles; (ii)Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle); (iii)Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab. 10% 10% 10% 2 - - 363 8706 00 43 For dumpers, other than petrol driven, other than those designed,- (a) for use off the highway; (b) with net weight (excluding pay-load) exceeding eight tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes. 10% - 364 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab. 10% - 365 8706 0029 All goods 10% - 366 8706 00 42 All goods 9% - 367 8706 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed 3. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant 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. 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 as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon. 5. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akkam, Heavy Water Plant, Talcher (Orissa), Bhabha Atomic Research Centre (BARC), Mumbai and Bhartiya Nabhikiya Vidyut Nigam Limited, a Public Sector Enterprise under the administrative control of Department of Atomic Energy (DAE) for the 500 MWe Prototype Fast Breeder Reactor (PFBR) at Kalpakkam, TamilNadu. 9. If supplied by the Heavy Water Board (HWB), a constituent unit of Department of Atomic Energy (DAE) to Bhartiya Nabhikiya Vidyut Nigam Limited (BHAVINI), a Public Sector Enterprise under the administrative control of DAE for the 500MWe Prototype Fast Breeder Reactor (PFBR), at Kalpakkam, Tamil Nadu. 10. If before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the licensing authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the licensing authority under the provisions of the Drugs and Cosmetics Rules, 1945. 11. If it is proved to the satisfaction of the Deputy Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer who produces or manufactures steel from iron ore or concentrate. 18. If, - (a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or (b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters. 19. If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 20. If,- (a) 189[the said excisable goods are manufactured from inputs on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such goods (and not the buyer of such g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force.] 26. (a) The manufacturer pays duties of excise at the rate specified under the First Schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), at the time of clearance of the vehicle; (b) the manufacturer takes credit of the amount equal to the amount of duty paid in excess of that specified under this exemption, in the Account Current, maintained in terms of Part V of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs and thereafter files a claim for refund of the said amount of duty before the expiry of six months from the date of payment of duty on the said motor vehicle, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, along with the following documents, namely:- (1) an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured out of chassis falling under heading 8706 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 3 or rule 13 of the CENVAT Credit Rules, 2004: 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. 28. If,- (i) an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and (ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 29. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r) services' means air transport services other than scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules, 1937; (c) 'non-scheduled (charter) services' mean services provided by a 'non-scheduled (charter) air transport operator' for charter or hire of an aircraft, to any person with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules, 1937: Provided that such Air charter operator is a dedicated company or partnership firm for the above purposes. 34. If- - (i) intended for servicing, repair or maintenance of aircraft owned by Government of India, State Governments, Public Sector Undertakings of the Central Government or the State Governments; or (ii) intended for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or scheduled air cargo service, as the case may be. Explanation.- The expressions operator, scheduled air transport service‖ and scheduled air cargo service‖ shall have the meanings respectively ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leviable at the time of clearance of goods, but for this exemption. 38. If,- (a) the goods are purchased by diplomatic agents or career consular officers directly from the manufacturer; (b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent or career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and (c) the concerned diplomatic agent or career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his personal use. 39. If,- (i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Env ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government of India initiative, indicating the quantity, description and specification thereof; (d) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that- (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non- compliance of sub-clause (i), the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. 43. If,- (a) an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power certifies the project as Mega Power Project 20[before the 19th day of July, 2012]; (b) in case the certificate regarding mega power project status issued as above is provisional, the chief executive officer of the project furnishes a security in the form of a 15[Fixed Deposit Receipt or Bank Guarantee] from any scheduled bank for 296[a term of one hundred and sixty-two months] in the name of the President of India for an amount equal to the duty of excise payable but for this exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , to the effect that - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non-compliance of sub-clause (i), the project developer will pay the duly which would have been leviable at the time of clearance of goods, but for this exemption. 45. If, before clearance of goods, the manufacturer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that the goods procured constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing. 46. If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 13 of the CENVAT credit rules, 2004. 51[47. ***] 105[48. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd. to the effect that- (i) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage; (vi) the Master of the vessel or his authorised agent and the manufacturer or the warehouse keeper, as the case maybe, submit an undertaking to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.] 179[52A. 191[If the said excisable goods are manufactured from inputs or capital goods or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under 196[section 66B] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k crusher (2) Coconut husk defibering mill (3) Sifter or siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing machine (for cleaning and preparing fibre for spinning) (7) Motorised spinning ratts. LIST 5 (See S.No.230) (1) Yarn / Fabric mercerising; machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye kitchen & accessories (4) Wet fabric spreading and squeezing machine (5) Relax drum/ conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer (6) Compacting Machine (7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories (8) Soft package winders (dye package winders) (9) Automatic dye weighing and dispensing machine (10) Open width Tubular inspection machine (11) Fastness testing equipment (12) Shrinkage testing equipment (13) Indigo dyeing range with/ without sizing plant (14) Computer colour matching equipment (15) High speed computer control padding mangle (16) Powder dot coating machine (17) Laser engraver (18) Pre-shrinking range for flat and knitted goods (19) Knit- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agers (14) Design studio equipment (15) Colour kitchen equipment (16) Colour matching computer. LIST 7 (See S. No.232) (1) Gas compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-in-coolers/walk-in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver (9) Purger (10) Air cooling unit/air handling unit, all types (11) Evaporator coil, all types (12) Plate freezer (13) Blast freezer (14) IQF freezer (15) Cooling tower (16) Condenser-atmospheric/shell and tube/ evaporative (17) Valves and fittings (18) Mobile pre-cooling equipment (19) Stationary pre-cooling equipment (20) Control equipment for control atmosphere/modified atmosphere cold storage (21) Refrigeration equipment(including compressor, condensing units and evaporator) having capacity of 2 Tonne Refrigeration and power rating 5 KW and above (22) air conditioning equipment and panels having capacity of 3 Tonne air-conditioning and above. LIST 8 108[(See S.No. 332 and 332A)] (1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (3) Concentrating and pipe type s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90. (6) Carbon pultrusion, falling under tariff item 6815 10 90.] 21[List 10 (See S. No. 337 of the Table) 1 Krishnapatnam UMPP, Andhra Pradesh- 6x660= 3960 MW (Coastal Andhra Power Ltd.) 2 Mundra UMPP, Gujarat- 5x800= 4000 MW (Coastal Gujarat Power Ltd.) 3 Sasan, Madhya Pradesh- 6x660= 3960 MW (Sasan Power Ltd.) 4 Tilaiya UMPP, Jharkhand- 5x800= 4000 MW (Jharkhand Integrated Power Ltd.) 5 Orissa UMPP, Orissa- 5x800= 4000 MW 6 Chhattisgarh UMPP, Chhattisgarh- 5x800= 4000 MW 7 Cheyyur UMPP,- 5x800= 4000MW List 11 (See S. No. 338 of the Table) 1 Parbati-II, Himachal Pradesh - 4x200=800 MW (NHPC) 2 Teesta- V, Sikkim - 3x170=510 MW (NHPC) 3 Sipat-II, Chhattisgarh - 2x500=1000 MW (NTPC) 4 Vindhyachal-III, Madhya Pradesh - 2x500=1000 MW (NTPC) 5 Talcher-II, Orissa - 4x500=2000 MW (NTPC) 6 Rihand-II, Uttar Pradesh - 2x500=1000 MW (NTPC) 7 Sipat-I, Chhattisgarh - 3x660=1980 MW (NTPC) 8 Kahalgaon-II Phase-I & II Bihar - 3x500=1500 MW (NTPC) 9 Barh, Bihar - 3x660=1980 MW (NTPC) 10 Koldam, Himachal Pradesh - 4x200=800 MW (NTPC) 11 Tuticorin, Tamil Nadu- 2x500=1000 MW (NLC) 12 Parbati-III, Himachal Pradesh - 4x130=520 MW (NHPC) 13 Jhanor Gandhar CCPP-II, Gujarat - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maharashtra- 3x660= 1980 MW (MSPGCL) 55 Bhusawal Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 56 Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2x660)= 1320 MW (RRVUNL) 57 Supercritical TPP at Chhabra, Rajasthan - 2x660= 1320 MW (RRVUNL) 58 North Chennai, Tamil Nadu-2x600=1200 MW (TNEB) 59 Purulia Pump Storage Hydel Project, West Bengal- 4x225= 900 MW (State Sector) 60 Sagardighi TPP Ext. Unit 3&4, West Bengal-2x500=1000 MW (WBPDCL) 61 Shree Singaji TPP-2x660 (MP Power Generating Company Ltd MW (MPPGCL) 62 Raigarh TPP, Chhattisgarh- 4x250= 1000 MW (M/s. Jindal Power Ltd.) 26[63 Akhakhol GBPP, Gujarat- 3x382.5= 1147.5 MW (M/s. Torrent Power Ltd.)] 64 Udupi (Nagarjuna) Power Project, Karnataka- 2x600= 1200 MW (M/s. Udupi (Nagarjuna) Power Corp. Ltd.) 65 IPP project Haryana- 2x660= 1320 MW (M/s. Jhajjar Power Ltd.) 66 726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at Palatana, Tripura - (2x250)+(2x113.3)= 726 MW 67 Salaya TPP, Gujarat- 2x600= 1200 MW (M/s. Essar Power Gujarat Ltd.) 68 Tiroda TPP, Maharashtra-5x660=3300 MW (M/s. Adani Power Maharashtra Ltd.) 69 Kawai TPP, Rajashtan - 2x660=1320 MW (M/s. Adani Power Rajasthan Ltd.) 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Thermal Power Ltd. Angul, Orissa- 2x600 MW 102 NCC Power Projects Nellore AP- 2x660 MW 103 Samalkot Power Ltd. Samalkot, Andhra Pradesh- 2400 MW 104 Torrent Energy Ltd. Dahej, Gujarat- 1200 MW.] 61[105 Neyveli New Thermal Power Station, Tamil Nadu- 2X500 MW= 1000MW (Neyveli Lignite Corporation)] 70[106 Kameng Hydro Electric Power Project, Arunachal Pradesh-600 MW [North Eastern Electric Power Corporation Ltd. (NEEPCO)] ] [F.No.334/1/2012-TRU] (Raj Kumar Digvijay) Under Secretary to the Government of India ---------------------- Notes:- Notes:- [See below for Old edited notes] 272. Inserted vide Not. 35/2016 - Dated 28-11-2016 273. Inserted vide Not. 35/2016 - Dated 28-11-2016 274. Substituted vide Not. 36/2016 - Dated 1-12-2016, before it was read as, 200. 7114 (I) Articles of goldsmiths' or silversmiths' wares of precious metal or of metal clad with precious metal, bearing a brand name; 1% 25 (II) Gold coins of purity 99.5% and above and silver coins of purity 99.9% and above, bearing a brand name when manufactured from gold or silver respectively on which appropriate duty of customs or excise has been paid Nil - Explanation.- For the purposes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06/2017 - Dated 2-2-2017 before it was read as, "-" 289. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, "-" 290. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, "-" 291. Inserted vide Not. 06/2017 - Dated 2-2-2017 292. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, " 101[321A 85 or 94 LED (Light Emitting Diode) driver and MCPCB (Metal Core Printed Circuit Board) for use in manufacture of LED lights and fixtures or LED lamps 6% -] " 293. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, " 102[332A Any Chapter Parts consumed within the factory of production for the manufacture of goods specified in LIST 8 Nil 2] " 294. Substituted vide Not. 8/2017 - Dated 16-5-2017, before it was read as, "178[a term of sixty six months]" 295. Substituted vide Not. 8/2017 - Dated 16-5-2017, before it was read as, "79[within a period of sixty months]" 296. Substituted vide The Fifth Schedule of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 29-06-2017 before it was read as, "294[ a term of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 27/06/2012, before it was read as:- "Fixed Deposit Receipt" S. No. 2 & 43 16. Sl. No. 337, in the entries under column (3), Substituted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, before it was read as:- "required for setting up of an ultra-mega power project" 17. Sl. No. 338, in the entries under column (3), Substituted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, before it was read as:- "supplied to mega power projects" 18. Substituted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, before it was read as:- "expansion of an existing mega power project so certified" 19. Inserted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, 20. Inserted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, 21. Inserted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, 22. Substituted vide Notification No.35/2012-Central Excise, dated 14/09/2012 before it was read as:- "Rs.6.35 per litre" 23. Substituted vide Notification No.35/2012-Central Excise, dated 14/09/2012 before it was read as:- "Nil" 24. Substituted vide Notification No. 36/2012-Central Excise, dated 18/09/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with any other ingredient 6% -" 38. Omitted vide Notification No. 12/2013-C.E, dated 1/03/2013.before it was read as:- "146. 39 Urea formaldehyde resins or binders captively consumed within the factory of production, in the manufacture of particle board in respect of which exemption is claimed under notification No. 49/2003 CE and 50/2003 CE both dated 10/06/2003 Nil -" 39. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 40. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 41. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013.before it was read as:- "Silver, other than silver mentioned in Sl.Nos.190 and 191" 42. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013., before it was read as:- "7323 or 7615 19 10" 43. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013., before it was read as:- "Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils" 44. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 45. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013., before it was read as:- "(iii) Motor vehicles falling under he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07/2013 before it was read as 52[187A 6901 00 01 All goods Nil - 58. Substituted vide Notification No. 24/2013-Central Excise dated August, 2013, before it was read as, "2x660= 1320 MW". 59. Substituted vide Notification No. 24/2013-Central Excise dated August, 2013, before it was read as, "2x800= 1600 MW". 60. Substituted vide Notification No. 24/2013-Central Excise dated August, 2013, before it was read as, "50 Khandwa, Madhya Pradesh - 2x500= 1000 MW (MPPGCL)" 61. Inserted videNotification No. 24/2013-Central Excise dated August, 2013. 62. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "55[7%]" 63. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "3%". 64. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "4%" 65. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "56[7%]" 66. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, "4%" 67. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11th July, 2014, before it was read as, "2403 19 90" 83. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014, before it was read as, "Rs.7.50 per litre" 84. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014, before it was read as, 81. 2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 24[by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited.] Nil - 85. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 86. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014, before it was read as, 142. 3605 00 10 or 3605 00 90 Matches, in or in relation to the manufacture of which, any or both the processes of 'Frame filling' and 'Dipping of splints in the composition for match heads' are carried out with the aid of power 6% - 87. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 88. Omitted vide Notification No. 12/2014-Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, dated 11th July, 2014 ,before it was read as, "" 106. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 107. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 108. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 ,before it was read as, "(See S.No. 332)" 109. Omitted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 ,before it was read as, "Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 20." 110. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, "22[1.20 per litre]" 111. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, 83[₹ 2.35 per litre ] 112. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, "23[1.46 per litre]" 113. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014, before it was read as, "₹ 3.75 per litre" 114. Substituted vide Notification No. 24/2014-Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 - Dated 1-3-2015 , before it was read as, "Condensed milk" 133. Deleted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 33[13A 2008 11 00 Peanut butter Nil -] 134. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 135. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 136. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 137. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%". 138. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "6%+Rs.120 PMT" 139. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%+RS.120 PMT" 140. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 141. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 142. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "126[₹ 8.95 per litre]" 143. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "127[₹ 10.10 per litre]" 144. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "128[₹ 7.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 173. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "12%" 174. Inserted vide Not. 12/2015 - Dated 1-3-2015 175. Inserted vide Not. 12/2015 - Dated 1-3-2015 176. Inserted vide Not. 12/2015 - Dated 1-3-2015 177. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "a term of thirty six months or more" 178. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "a term of thirty six months or more" 179. Inserted vide Not. 12/2015 - Dated 1-3-2015 Further amended vide F. No. 334/5/2015-TRU - Dated 4-3-2015 180. Inserted vide Not. 12/2015 - Dated 1-3-2015 181. Deleted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, "Solar water heater and system" 182. Substituted vide Not. 22/2015 - Dated 17-4-2015 before it was read as, "M/s. Indiabulls Power Ltd." 183. Omitted vide Not. 24/2015 - Dated 30-4-2015, before it was read as, 133. 3204 or 3809 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 manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember, 2015, before it was read as, "142[₹ 5.46 per litre]" 202. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, "143[Rs. 6.64 per litre]" 203. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, "144[Rs. 4.26 per litre]" 204. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, "145[Rs. 6.62 per litre]" 205. Inserted vide Not. 44/2015 - Dated 24-11-2015 206. Inserted vide Not. 44/2015 - Dated 24-11-2015 207. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, "201[Rs.7.06 per litre]" 208. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, "202[Rs.8.24 per litre]" 209. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, "203[Rs.4.66 per litre]" 210. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, 144. 38 Concrete mix manufactured at the site of construction for use in construction work at such site Nil - 230. Inserted vide Not. 12/2016 - Dated 1-3-2016 231. Omitted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, 149[148B 3923 21 00 Sacks and bags, other than for industrial use 15% - 148C 3923 21 00 All goods, other than goods mentioned at Sl. No. 148B above 12.5% - 148D 3923 29 All goods 12.5% -] 232. Inserted vide Not. 12/2016 - Dated 1-3-2016 233. Omitted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, 2[172A 54 or 55 Polyester staple fibre or polyester filament yarn, manufactured from plastic and plastic waste including waste polyethylene terephthalate bottles 91[6% ] -] 234. Substituted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, 29[189. 71 Gold bars, other than tola bars, bearing manufacturer's engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of- (i) (a) Gold ore or concentrate; (b) Gold dore bar; or 62[9%] - (ii) Silver dore bar 63[9%] - Explanation.-For the purposes of this entry, 'gold dore bar' shall mean dore bars h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esin (both falling under tariff item 39079190 254. Inserted vide Not. 12/2016 - Dated 1-3-2016 255. Omitted vide Not. 19/2016 - Dated 26-4-2016 before it was read as, " 247[2] " 256. Substituted vide Not. 22/2016 - Dated 5-5-2016, before it was read as, "9.5%" 257. Substituted vide Not. 22/2016 - Dated 5-5-2016, before it was read as "9.5%" 258. Inserted vide Not. 22/2016 - Dated 5-5-2016 259. Omitted vide Not. 22/2016 - Dated 5-5-2016 before it was read as 263H 8518 Speakers for manufacture of mobile handsets including cellular phones 2% 2 and 16 263I 85 or any other Chapter (a) Inputs or parts for manufacture of speakers of mobile handsets including cellular phones (b) Inputs or sub-parts for manufacture of parts mentioned at (a) above Nil 2 260. Inserted vide Not. 22/2016 - Dated 5-5-2016 261. Entries "263V and 263W" inserted vide Not. 22/2016 - Dated 5-5-2016 262. Omitted vide Not. 22/2016 - Dated 5-5-2016 before it was read as " and speakers" 263. Substituted vide Not. 22/2016 - Dated 5-5-2016 before it was read as, 246[Parts, testing equipment, tools and tool-kits], for maintenance repair, and overhauling (MRO) of aircraft f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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