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TMI BlogEXCISEX X X X Extracts X X X X X X X X Extracts X X X X ..... o as to empower the Board for implementation of any other provision of the said Act in addition to the power to issue orders, instructions and directions. [141] 4. The Third Schedule is being amended so as to: a) make some editorial changes, consequent to 2017 Harmonized System of Nomenclature. b) include therein: All goods falling under heading 3401 and 3402; Aluminium foils of a thickness not exceeding 0.2 mm; Wrist wearable devices (commonly known as smart watches ); and Accessories of motor vehicle and certain other specified goods. Changes at (b) above will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931. [142(ii)] [142(i)] AMENDMENTS IN THE FIRST SCHEDULE TO THE CENTRAL EXCISE TA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usand Rs.3755 per thousand 5 Cigarillos of tobacco substitutes 12.5% or Rs.3375 per thousand, whichever is higher 12.5% or Rs.3755 per thousand, whichever is higher 6 Others of tobacco substitutes 12.5% or Rs.3375 per thousand, whichever is higher 12.5% or Rs.3755 per thousand, whichever is higher 7 Gutkha, chewing tobacco (including filter khaini) and jarda scented tobacco 70% 81% 8 Unmanufactured tobacco 55% 64% 9 Paper rolled biris [whether handmade or machine made] and other biris [other than handmade biris] However, the effective rate of basic excise duty of ₹ 21 per thousand shall remain unchanged. Rs.30 per thousand Rs.80 per thousand The amendments involving increase in the duty rates will come into effect immediately owing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heets for soles and heels 12.5% 6% 8 Increase the abatement from retail sale price (RSP) for the purposes of excise duty assessment for all categories of footwear 25% 30% Metals 9 To change excise duty structure on disposable containers made of aluminium foils. 2% [without CENVAT credit] or 6% [with CENVAT credit] 2% [without CENVAT credit] or 12.5% [with CENVAT credit] Precious metals Jewellery 10 Refined gold bars manufactured from gold dore bar, silver dore bar, gold ore or concentrate, silver ore or concentrate, copper ore or concentrate. Prospectively, the excise duty exemption under the existing area based exemptions on refined gold is being withdrawn. 9% 9.5% 11 Refined silver manufactured from silver ore or concentrate, silver dore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efits in case of power generation project based on municipal and urban waste - - Civil Aviation 17 Aviation Turbine Fuel [ATF] other than for supply to Scheduled Commuter Airlines (SCA) from the Regional Connectivity Scheme airports 8% 14% Maintenance, repair and overhaul [MRO] of aircrafts 18 Tools and tool kits when procured by MROs for maintenance, repair, and overhauling [MRO] of aircraft subject to a certification by the Directorate General of Civil Aviation Applicable excise duty Nil 19 To simplify the procedure for availment of exemption from excise duty on parts, testing equipment, tools and tool-kits for maintenance, repair and overhaul of aircraft based on records - - 20 To remove the restriction of one year for utilization of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y exempt improved cook stoves including smokeless chulhas for burning wood, agrowaste, cowdung, briquettes, and coal Nil Nil 30 Disposable sterilized dialyzer and micro barrier of artificial kidney 12.5% Nil 31 Ready Mix Concrete manufactured at the site of construction for use in construction work at such site 2% [without input tax credit] / 6% [with input tax credit] Nil 32 Parts of railway or tramway locomotives or rolling stock and railway or tramway track fixtures and fittings, railway safety or traffic control equipment, etc. 12.5% 6% 33 Remnant kerosene, presently available for manufacture of Linear alkyl Benzene [LAB] and heavy alkylate [HA] to N-paraffin. At present, exemption is restricted to manufacturers of LAB and HA. 14% Nil 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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