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 ..... ished in 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, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a 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 [8A. 1108 19 Tapioca starch manufactured an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on it is ₹ 2, then, per kg. retail sale price equivalent = Rs.(2*1000)/50 = ₹ 40 28. 1905 32 19 or 1905 32 90 Wafer biscuits 6% - 29. 18, 19, 20, 21 or 22 Ice-cream ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and 52,- mini cement plant means- (i) a factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes; or (ii) a factory using rotary kiln, with install ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ips 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] shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, 225 [or N- paraffin arising in the course of manufacture of linear alkyl benzene or heavy alkylate] the quantity of mineral oil, falling under heading 2710 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, or a warehouse, as the case ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 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 1986), the additional duty of excise leviable under section 133 of the Finance Act, 1999 (27 of 1999) 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. 269 '[77. 2710 19 20 Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports 2% -] 78. 2710 19 40 Light diesel oil 14% + ₹ 2.50 per litre - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide 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 of- (a) zari (b) gold jewellery (ii) All goods used within the factory of production for manufacture of goods falling under Chapter 71 Nil - 92. 28 Thorium oxalate Nil - 93. 28 The following goods- Nil 8 (a) Enriched KBF4 (enriched potassium fluroborate); (b) Enriched elemental boron 94. 28 Nuclear fuel Nil - 71 [94A 28 Dicalcium phosphate (DCP) of animal feed grade confirming to IS specification No. 5470:2002 Nil -] 95. 2801 20 00 Iodine 6% - 96. 2804 10 00 Hydrogen, consumed within the factory of production Nil - 97. 2804 30 00 Nitrogen- Nil - (i) for use in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstwhile 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 Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 6% -] 110. 29 2-Cyanopyrazine Nil - 111. 2902 43 00 p-Xylene 6% - 112. 29 or 38 Gibberellic acid Nil - 113. 29 or 38 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels. Nil - 200 [113A. 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i) RBD Palm Stearin (ii) Methanol (iii) Sodium Methoxide Nil 2] 265 [113B 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate 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 force. Nil -] 129. 32 Wattle extract, quebracho extract, chestnut extract Nil - 130. 32 Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to the Department of Central Government Nil - 131. 32 Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to - Nil - (i) Bank Note Press, Dewas (ii) Currency Note Press, Nasik (iii) India Security Press Nasik (iv) Security printing press, Hyderabad (v) Bhartiya Reserve Bank Note Mudran Limited, Mysore (vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony 132. 3202 90 30 Enzymatic preparations for pretanning Nil - 183 [133. ***] 85 [133A 3208, 3815, 3901, 3920 The following goods for use in the manufacture of Ethylene Vinyl Acetate (EVA) sheets or backsheet for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Control Programme (NVBDCP) for mosquito control of the Ministry of Health and Family Welfare Nil -] 145. 3818 Silicon wafers Nil - 148 [ 145A 3818 Wafers for use in the manufacture of Integrated Circuit (IC) modules for smart cards 6% 2] 284 [145B 3815 90 00 Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator Nil 53 145C 3909 40 90 Resin for use in the manufacture of cast components of Wind Operated Electricity Generator Nil 53 ] 38 [146. ***] 147. 3901 to 3914 Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96 Nil - 88 [***] 148. 3904 Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to Nil rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper scrap 6% - 161. 4707 Recovered (waste and scrap) paper or paper board, arising from writing or printing paper ,in the course of printing of educational textbooks Nil - 162. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets Nil - 163. 48 Paper and paperboard or articles made there from 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 6% 12 164. 48 Newsprint, in reels Nil - 165. 4802 (a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony; Nil - (b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping Nil - 166. 4802 Mould vat made watermarked bank note paper, procured by the Bank Note Press, Dewa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified that this exemption shall not apply if any of the processes mentioned above results in alteration in the retail sale price already declared on the footwear 92 [180 64 (a) Footwear of retail sale price not exceeding Rs. 500 per pair; (b) Footwear of retail sale price exceeding Rs. 500 but not exceeding Rs. 1,000 per pair. Nil 15 Explanation. - 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 the sole consideration for sale 6% 15] 150 [180A 6403 or 6405 Leather Footwear Explanation: For the purposes of this entry, leather footwear means footwear with uppers of leather where leather refers to the goods of headings 4107 or 4112 to 4114. 6% -] 4 [181. 64 Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather of retail sale price not exceeding & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs having gold content not exceeding 95% and silver dore bar‟ shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition 256 [ 9.35% ] 256 [ 9.35% ] - -] 190. 71 Silver manufactured in a factory starting from the stage of- 235 [8.5%] - (a) Silver ore or concentrate; (b) Silver dore bar; or (c) Gold dore bar. Explanation.- For the purposes of this entry, gold dore bars and silver dore bar shall have the same meaning as in S. No. 189 236 [191 71 The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory, namely:- (i) gold bars, other than tola bars, bearing manufacturer‟s or refiner‟s engraved serial number and weight expressed in metric units and gold coin of purity not below 99.5% 257 [ 9.35% ] - (ii) silver in any form, except silver coins of purity below 99.9) 8.5% -] 40 [191A 71 Silver produced or manufactured during the process of zinc or lead smelting starting from the stage of zinc or lead ore or concentrate. 237 [8.5%] -] 271 [192. 71 (I) Articles of goldsmiths or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of jewellery or part of article of jewellery or both of a precious metal, if any one precious metal constitutes as much as 2% by weight of the article of jewellery or part of article of jewellery or both (excluding the weight of the precious or semi-precious stones, mounted or set), in accordance to the following : (i) an article of jewellery or part of article of jewellery or both, containing 2% or more, by weight, of platinum is to be treated as an article of jewellery or part of article of jewellery or both, of platinum; (ii) an article of jewellery or part of article of jewellery or both, containing 2% or more, by weight, of gold but not platinum, or less than 2% by weight, of platinum, is to be treated as an article of jewellery or part of article of jewellery or both, of gold ; (iii) other articles of jewellery or parts of articles of jewellery or both, containing 2% or more, by weight, of silver are to be treated as articles of jewellery or parts of articles of jewellery or both, of silver. Nil 289 [52A ]] 274 [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) G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapters 40, 73, 83, 85, 87 or 95 Nil - 211. 7326 20 10 All goods Nil - 94 [211A 7326 9099 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators Nil 50] 212. 42 [7323 or 7615 10 11] Pressure cookers 6% - 213. 7402 or 7403 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil 19 214. 7404 Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts Nil - 215. 7408 Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari Nil - 95 [215A 7408 153 [Round copper wire or flat copper wire] for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules Nil 270 [2] ] 154 [ 215B 8001 20 00 Tin alloys for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duce and meat Nil 2 and 3 233. 84 or any other Chapter The following goods, namely:- (1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components or parts required for setting up of water treatment plants; (2) Pipes and pipe fittings needed for delivery of water from its source to the plant (including the clear treated water reservoir, if any, thereof), and from there to the first storage point; (3) Pipes and pipe fittings of outer diameter exceeding 10 cm when such pipes are integral part of the water supply projects Explanation.- For the purposes of this entry, water treatment plants includes a plant for desalination, demineralisation or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes Nil 23 234. 8401 Nuclear fuel Nil - 235. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 6% - 239 [235A 8413 91 or 8501 31 19 The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssis and compressor on which the duty of excise leviable under the First Schedule has already been paid; 156 [12.5%] 46 (ii) Drilling rigs mounted on motor vehicle chassis falling under heading 8705, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid. 157 [12.5%] 46 Explanation.- For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig 245. 8434 All goods Nil - 99 [ 245A 8435 All goods 6% -] 100 [ 245B 8438 50 00, 8438 60 00, 8438 90 90 (i) machinery for the preparation of meat or poultry; (ii) machinery for preparation of fruits, nuts or vegetables; (iii) parts of machinery at (i) and (ii) 6% -] 246. 8442 50 20 Lithographic plates used within the factory of its production for printing pur-poses Nil - 247. 8443 High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour 6% - 248. 8443 High speed heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour 6% - 249. Any Chapter Mailroom equipment, namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Lithium-ion batteries other than batteries of mobile handsets including cellular phones; (b) Sub-parts for manufacture of the items mentioned at (a) above Nil 2] 263. 8512 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading 8712 Nil - 159 [263A 8517 Mobile handsets including cellular phones 1% 16] 241 [263B 8504 Charger or adapter for manufacture of mobile handsets including cellular phones. 2% 2 and 16 263C 85 or any other Chapter (a) Inputs or parts for manufacture of charger or adapter of mobile handsets including cellular phones (b) Inputs or sub-parts for manufacture of parts mentioned at (a) above Nil 2 263D 8506, 8507 Battery for manufacture of mobile handsets including cellular phones 2% 2 and 16 263E 85 or any other Chapter (a) Inputs or parts for manufacture of battery of mobile handsets including cellular phones (b) Inputs or sub-parts for manufacture of parts mentioned at (a) above Nil 2 263F 8518 30 00 Wired headsets for manufacture of mobile handsets including cellular phones. 2% 2 and 16 263G 85 or any other Chapter (a) Inputs or parts for manufacture of wired headsets of mobile handsets including cellular phones (b) Inputs or sub-parts for manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... television but not designed to incorporate a video display [tariff item 8528 71 00]. 4% 16 263W Any Chapter (a) Parts or components for use in manufacture of Populated printed circuit board of,- (i) Lithium-ion battery other than battery for mobile handset [tariff item 8507 60 00]; (ii) Broadband Modem [tariff item 8517 62 30]; (iii) Router [tariff item 8517 69 30]; (iv) Set-top box for gaining access to internet [tariff item 8517 69 60]; (v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) [tariff item 8521 90 90]; (vi) CCTV Camera/IP Camera [tariff item 8525 20 80]; (vii) Reception apparatus for television but not designed to incorporate a video display [tariff item 8528 71 00]. (b) Sub-parts for use in the manufacture of the parts or components at (a) above. Nil Nil 2 2] 264. 8523 Recorded video cassettes intended for television broadcasting and supplied in formats such as Umatic, Betacam or any similar format 6% - 265. 8523 25 [ CD-ROMs or DVD-ROMs ] containing books of an educational nature, journal, periodicals (magazines) or news paper Nil - 266. 8523 (a) Any customised software (that is to say, any custom designed software, developed for a specific user or client) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to such road vehicles and shall include electric motor-assisted cycle rickshaws driven by rechargeable solar batteries, also known as soleckshaw 275. 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes. Rate of duty applicable on the diesel generating set fitted on the motor vehicle - Explanation.- For the purposes of this entry, value of motor vehicle shall be deemed to be equal to the value of the generating set fitted to such vehicle 276. 87 (i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons; and Nil 27 (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading 8704; and (iii) three wheeled motor vehicles 277. 8701 All goods (except road tractors for semi-trailers of engine capacity more than 1800 cc) Nil - 278 [ 277A 8702 90 21, 8702 90 22, 8702 90 28 or 8702 90 29 All goods 12.5% -] 278. 8703 Hybrid motor vehicles 162 [12.5%] - Explanation. - For the purpose of this entry, hybrid motor vehicle means a motor vehicle, which uses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle 288. 8702,8703, 8704 or 8716 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- 30 (i) (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 24% (ii) for the transport of more than twelve persons, excluding the driver; 168 [12.5%] (iii) for the transport of not more than six persons, excluding the driver, including station wagons; 24% (iv) for the transport of goods, other than petrol driven; 169 [12.5%] (v) for the transport of goods, other than mentioned against (iv) 24% (2) Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis. 170 [12.5%] 30 Explanation.- For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle 171 [288A 8706 00 21 or 8706 00 39 Chassis for use in the manufacture of motor vehicles falling under headings 8702 and 8703 cleared as ambulance duly fitted with all fitments, furnit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for conversion of fossil fuel vehicles to hybrid motor vehicles 6% - (b) Parts of such kits specified at (a). 6% - Explanation.- For the purpose of this entry, ‖hybrid motor vehicle‖ shall have the same meaning as specified in Sl .No.278 299. 8802 All goods Nil 31 300. 8802 All goods Nil 32 301. 8802 All goods Nil 33 302. 8803 Parts of- (i) goods falling under heading 8801; or (ii) goods falling under tariff item 8802 60 00 Nil - 303. 13 [ Any Chapter ] Parts including pnuematic tyres of rubber, new or retreaded (other than rubber tubes), of aircraft of heading 8802 Nil 34 304. 13 [ Any Chapter ] Parts including pnuematic tyres of rubber, new or retreaded (other than rubber tubes), of aircraft of heading 8802 Nil 35 305. 88 or any chapter 263 [Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling (MRO) of,- (i) aircraft falling under heading 8802; or (ii) components or parts, including engine, of aircrafts of heading 8802, specified against S. No. 448 of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17th March, 2012, published vide number GSR 185 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and (ii) in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification. Nil 2 and 3] 307. 9003 Frames and mountings for spectacles, goggles or the like, of value below `500 per piece. 6% - 308. 9004 Sunglasses or goggles, for correcting vision 6% - 309. 9018 or 9019 or 9022 (i) Parts and accessories of goods of headings 9018 and 9019 Nil - (ii) Parts and accessories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022 Nil - 310. 9018 All goods (other than parts and accessories thereof) 6% - 311. 9019 All goods (other than parts and accessories thereof) 6% - 312. 9022 All goods for medical, surgical, dental and veterinary use(other than parts and accessories thereof) 6% - 313. 90 Coronary stents and coronary stent systems for use with cardiac catheters. Nil - 314. 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 6% - 315. 90 or any other Chapter Artificial kidney Nil - 249 [315A 90 or 84 Disposable sterilized dialyze ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and intermediates, parts and sub-parts of rotor blades, for wind operated electricity generators.] Nil 36 250 [327A 38, 39 or 68 Goods specified in List 9A, for the manufacture of rotor blades and intermediates, parts and sub-parts of rotor blades, for wind operated electricity generators. 6% 36] 328. Any Chapter Parts used within the factory of production for manufacture of power tillers of heading 8432 Nil - 329. Any Chapter Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India; Nil 37 (b) the personal use of diplomatic agents or career consular officers in India. Nil 38 330. Any Chapter The following goods, namely:- Nil - (i) Cement Bonded Particle Board; (ii) Jute Particle Board; (iii) Rice Husk Board; (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards; (vi) Bagasse Board; and (vii) Cotton Stalk Particle Board 54 [(viii) Particle/fibre board manufactured from agricultural crop residues ] 331. Any Chapter Goods required for,- Nil 39 (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ozone depleting substances (non-ODS) technologies. Explanation. - ―Goods‖ fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, 17 [ supplied to mega power projects specified in List 11, ] from which the supply of power has been tied up through tariff based competitive bidding or a mega power project awarded to a developer on the basis of such bidding. Nil 43 Explanation. - For the removal of doubts, it is clarified that goods required for setting up of mega power project include the goods required for development of facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transportation facilities for such a project, notwithstanding the fact that such facilities are set up inside or outside the power plant's designated boundary. 339. Any Chapter All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and accessories necessary for an ambulance from the factory manufacturing such motor vehicles; (ii) Motor vehicles falling under 8702 and 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles for transport of up to seven persons), which after clearance has been registered for use solely as ambulance; (iii) Motor vehicles falling under heading 8702, 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles and Sports Utility Vehicles specified at Sl. No. 356), which after clearance have been registered for use solely as taxi. (iv) Sports Utility Vehicles specified against Sl. No. 356, which after clearance have been registered for use solely as taxi. 8% 8% 80% of the excise duty paid at the time of clearance 80% of the excise duty paid at the time of clearance - 26 26 26 348 8701 Road tractors for semitrailers of engine capacity more than 1800 cc 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 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is borne by the motor vehicle 8% - 359 8702,8703, 8704 or 8716 (1)Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; (ii) for the transport of more than twelve persons, excluding the driver; (iii) for the transport of not more than six persons, excluding the driver, including station wagons; (iv) for the transport of goods, other than petrol driven; (v) for the transport of goods, other than mentioned against (iv). (2) Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation.-For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle 20% 8% 20% 8% 20% 8% 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) cement manufactured from such clinker which is not manufactured within the same factory; and (b) cement bearing a brand name or trade name (whether registered or not) of another person. Explanation.- For the purposes of condition (iii), brand name' or trade name means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, 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 some person using such name or mark with or without any indication of the identity of that person. 2. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of biris is undertaken by job-worker (such as rolling of biris ) - Y/N (b) If yes, the name and address of job-worker, processes undertaken by them and the quantity of biris in relation to which such processes have been carried out in the previous financial year. Name and address of the job-worker Nature of processes under taken Quantity of biris 5. Total quantity of biris manufactured and cleared in the previous financial year by the manufacturer. I hereby declare that the information given in above is true, correct and complete in every respect. (Signature and name of the assessee or authorized signatory) Place : Date: 8. If produced or processed by the Heavy Water Plant, Manuguru (Andhra Pradesh), Indira Gandhi Centre for Atomic Research, Kalpakkam, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods 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 or capital goods has been taken by the manufacturer of such goods (and not the buyer of such goods) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. ] 192 [Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.] 17. If such goods are not produced or manufactured by a manufacturer 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 Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured from inputs 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 194 [section 66B] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 .] 195 [Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty or appropriate service tax includes nil duty or nil 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and (d) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (c), shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case, such irregular or excess credit is utilised for payment of duty of excise on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilisation of such irregular or excess credit. 27. If 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Aviation to procure aircraft for use in imparting training; and (c) such aircraft is used only for imparting training. 33. If, - (i) the aircraft is procured by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and (ii) such aircraft is used only for providing non-scheduled (passenger) services or non-scheduled (charter) services. Explanation.- for the purposes of this entry,- (a) operator means a person, organisation, or enterprise engaged in or offering to engage in aircraft operation; (b) non-scheduled (passenger) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer duly authorised by him, that- (i) he will produce a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission or consulate; (ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance of the goods, and (iii) in the event of non-compliance of sub-clause (i), the diplomatic or consular mission will pay the duty which would have been 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption, to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction and if the Chief Executive Officer of the project fails to furnish the final ultra mega power status certificate within a period of thirty six months from the date of clearance of excisable goods, the said security shall be appropriated towards Central Excise Duty payable on such clearances but for this exemption; (c) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said ultra mega power project under the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocured goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) in the case of procurement by a private sector project, the quantity, total value, description and specifications of the domestically procured goods are certified by the Chief Executive Officer of such project; and (d) the Chairman and Managing Director of the said Central Public Sector Undertaking or the Chief Executive Officer of such project, as the case may be, furnishes an undertaking to the Deputy Commissioner of Central Excise or the 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Indian ports (including an intermediate foreign port); 198 [(iii) such ships or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports; (iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage;] (v) the Master of the vessel or his authorised agent and the manufacturer or the warehouse keeper, as the case may be, submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Central Excise or Deputy Commissioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obutanol) (13) Diethyl Carbamyl Chloride (14) 4-Cyanopyridine (15) Isonico-tinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19) N-(4-Chlorophenyl)-O-Phenylene diamine (20) 5-Iodouracil (21) l-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-Amino-5-Amino-Sulfomyl-l,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-l,3,4 Thiadiazole (25) Tetra Urea Complex. LIST 3 (See S.No.114) (1) Insulin (2) Lamivudine (3) Ritonavir (4) Saquinavir (5) Zidovudine. (6) Atazanavir LIST 4 (See S.No. 228) (1) Coconut husk 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) HTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , two-for-one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine (3) Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous type) (5) Silk felt calendar (6) Clip stenter (7) Silk calendar (8) Silk decasting machine (9) Overflow machine for silk fabric dyeing (10) Cone-chees degumming and dyeing machine (11) Beam dyeing machine for silk fabric (12) Semi-automatic screen-printing machine (13) Loop 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 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polyester based resins specified against item no.17. 254 [LIST-9A (See S.No. 327A) (1) Epoxy resin, falling under tariff item 3907 30 10. (2) Vinyl ester adhesives, falling under tariff item 3905 99 90. (3) Hardener for adhesive resin, falling under tariff item 3824 90 90. (4) Hardeners, falling under tariff item 3824 90 90. (5) Polyester based infusion resin and hand layup resin (both falling under tariff item 3907 91 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NTPC) 49 Khedar (Hissar), Haryana - 1000 (+200) MW (HPGCL) 60 [50 Shree Singaji Thermal Power Project- 2X600=1200 MW] 51 Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.) 52 Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh - 2x800=1600 MW (APPDCL) 53 Chandrapur Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 54 Koradi Expansion, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inde TPP Janjgir- Champa, Chattisgarh- 4x360 MW 98 IL FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu- 2x600 MW 99 Meenakshi Energy Pvt. Ltd Thamminapatanam, Andhra Pradesh-Ph-1:2x 150 Ph-II 2x350 MW 100 SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raigarh, Chhattisgarh- 4x300 MW 101 Jindal India 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, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cious metals, arising in course of manufacture of goods falling in Chapter - 71 Nil - 288. Substituted vide Not. 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 one hundred and twent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 18/09/2012 , before it was read as:- at subsidised prices under the public distribution system Kerosene and Domestic LPG Subsidy Scheme, 2002 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 heading 8702, 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi 80% of the excise paid at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0= 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 vide Notification 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 read as, 4% 68. Substituted vide Notification No. 27/2013-Central Excise September 12, 2013 , before it was read as, Goods specified in List 9, for the manufacture of rotor blades for wind operated electricity generators . 69. Substituted vide Notification No. 27/2013-Central Excise September 12, 2013 , before it was read as, manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied 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, dated 11th July, 2014 ,before it was read as, Explanation.- For the removal of doubts, it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in an export-oriented undertaking and brought to any other place in India 89. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 90. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 91. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction 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 Excise, dated 2nd December, 2014 , before it was read as, 110 [ 2.70 per litre ] 115. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014 , before it was read as, 111 [3.85 per litre] 116. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014 , before it was read as, 112 [2.96 per litre 117. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014 , before it was read as, 113 [5.25 per litre] 118. Inserted vide Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 [₹ 7.96 per litre] 145. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 130 [14% + ₹ 5.00 per litre or ₹ 10.25 per litre, whichever is lower] 146. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% 147. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% 148. Inserted vide Not. 12/2015 - Dated 1-3-2015 149. Sl No. 148B, 148C, 148D inserted vide Not. 12/2015 - Dated 1-3-2015 150. Inserted vide Not. 12/2015 - Dated 1-3-2015 151. Sl No. 201A, 201B inserted vide Not. 12/2015 - Dated 1-3-2015 152. Substituted vide Not. 12/2015 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - 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 manufacture of textiles and textile articles Nil - 184. Substituted vide Not. 24/2015 - Dated 30-4-2015 , before it was read as, The following goods, namely:- 185. Substituted vide Not. 24/2015 - Dated 30-4-2015 , before it was read as, - 186. Substituted vide Not. 31/2015 - Dated 28-5-2015 , before it was read as, STPP 187. Inserted vide Not.32/2015 - Dated 4-6-2015 188. Substituted vide Not. 36/2015 - Dated 17-7-2015 , before it was read as, If no credit under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 has been taken in respect of the inputs or capital goods used in the manufacture of these goods. 189. Substituted vide Not. 36/2015 - Dated 17-7-2015 , before it was read as, (a) no credit of duty paid on inputs under rule 3 or rule 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide 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, 204[Rs.7.02 per litre] 211. Substituted vide Not. No. 1/2016- dated 1 st January, 2016 w.e.f. 2nd day of January, 2016 before it was read as, 207 [ ₹ 7.36 per litre ] 212. Substituted vide Not. No. 1/2016- dated 1 st January, 2016 w.e.f. 2nd day of January, 2016 before it was read as, 208 [Rs. 8.54 per litre] 213. Substituted vide Not. No. 1/2016- dated 1 st January, 2016 w.e.f. 2nd day of January, 2016 before it was read as, 209 [Rs. 5.83 per litre] 214. Substituted vide Not. No. 1/2016- dated 1 st January, 2016 w.e.f. 2nd day of January, 2016 before it was read as, 210 [Rs. 8.19 per litre] 215. Substituted vide Not. 2/2016 - Dated 15-1-2016, w.e.f. 16th day of January, 2016 , before it was read as, 211 [ ₹ 7.73 per litre ] 216. Substituted vide Not. 2/2016 - Dated 15-1-2016, w.e.f. 16th day of January, 2016 , before it was read as, 212 [Rs. 8.91 per litre] 217. Substituted vide Not. 2/2016 - Dated 15-1-2016, w.e.f. 16th day of January, 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore bar 63 [9%] - Explanation .-For the purposes of this entry, gold dore bar shall mean dore bars having gold content not exceeding 95% and silver dore bar shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition ] 235. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 64 [8%] 236. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 191. 71 The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory namely:- (i) gold bars, other than tola bars, bearing manufacturer s or refiner s engraved serial number and weight expressed in metric units and gold coin of purity not below 99.5; 65 [9%] (ii) Silver in any form, except silver coins of purity below 99.9% 66 [8%] - 237. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 67 [8%] 238. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 199. 7113 (I) Articles of jewellery; 1% 25 (II) Articles of silver jewellery Nil - 239. Inserted vide Not. 12/2016 - Dated 1-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d specified against Sl. No. 448 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17th March, 2012, for use by the MRO units: Provided that the exemption under this entry shall be subject to the conditions, if any specified against Sl.No.448 of the Table annexed to the said notification No. 12/2012-Customs ,dated 17th March,2012 264. Inserted vide Not. 23/2016 - Dated 17-5-2016 265. Inserted vide Not. 23/2016 - Dated 17-5-2016 266. Substituted vide Not. 26/2016 - Dated 26-7-2016 , before it was read as, 238 [199 7113 (I) Articles of jewellery 1% 16 (II) Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire Nil -] 267. Omitted vide Not. 30/2016 - Dated 10-8-2016, before it was read as, [40A 2207 20 00 Ethanol produced from molasses generated from cane crushed in the sugar season 2015-16 i.e. 1 st October, 2015 onwards, for supply to the public sector oil marketing companies, namely, Indian Oil Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat Petroleum Corporation Ltd., for the purposes of blending with petrol. Nil -] 268. Insert ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
