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Date: 01-03-2006
Notification No: Central Excise Notification No 02/2006 CE(NT)
Issuing Authority: Central Excise  
Type: Non Tariff
File No:
Subject: Abatement as a percentage of retail sale price

G.S.R.(E). - In exercise of the powers conferred by sub-sections (1) and sub-section (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) and in supercession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2002- Central Excise (N.T.), dated the 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R 152(E), dated the 1st March, 2002, except as respects things done or omitted to be done before such supercession, the Central Government hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1986 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the pe rcentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.

TABLE


S.No. Chapter or heading or sub heading of the First Schedule Description of goods Abatement as a percentage of retail sale price
(1) (2) (3) (4)
1. 04029110 or 04029920 Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale -
2. 17 or 21 Preparations of other sugars 40%
3. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 40%
4. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 40%
5. 170490 All goods, other than white chocolate 35%
6. 170490 White chocolate 40%
7. 18050000 or 18061000 Cocoa powder, whether or not containing added sugar or other sweetening matter 35%
8. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 35%
9. 1806 Other food preparations containing cocoa 35%
10. 19012000 or 190190 All goods 35%
11. 1902 All goods -
12. 1904 All goods 35%
13. 19053100 or 19051920 Biscuits 35%
14. 19053211 or 19053290 Waffles and wafers, coated with chocolate or containing chocolate 35%
15. 19053290 All goods, other than wafer biscuits 40%
16. 19053219 or 19053290 Wafer biscuits 35%
17. 210111 or 21011200 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 35%
18. 2102 All goods 35%
19. 21050000 Ice cream and other edible ice, whether or not containing cocoa -
20. 21069020, 2403 Pan masala and Pan Masala containing tobacco 50%
21. 21069030 All goods 35%
22. 2106 Ready to eat packaged food, texturised vegetable proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix. 37%
23. 21069011 Sharbat 35%
24. 21061000, 21069050, 21069070, 21069080, 21069091 or 21069099 All goods (other than S.No 22 above) 40%
25. 22011010, 22019090, 22021090, 22029090 Mineral waters 50%
26. 22011020 or 22021010 Aerated waters 42.5%
27. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 40%
28. 24039910, 24039920 or 24039930
"Pre-Revised- 24039910 or 24039920 ]
All goods 50%
(Column 2 at Sl.No. 28 has been substituted vide Notification No. : 16/2006-CE(N.T.), DT. 11/07/2006)
29. 25232100 or 252329 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 35%
30. 2710 Lubricating oils and Lubricating preparations 40%
31. 320420 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 35%
32. 3206 All goods other than pigments and inorganic products of a kind used as luminophores 35%
33. 3208, 3209, 3210 All goods 40%
34. 32129020 Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes 40%
35. 3213 All goods 40%
36. 3214 All goods 40%
37. 3303, 3304, 3305 or 3307 All goods 40%
38. 33061020 Toothpaste 35%
39. 340119 or 34012000 Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent) 35%
40. 340111, 340119, 3402 except 34029020 Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes 35%
41. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants) 35%
42. 3405 Polishes and creams, for footwear furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 3404 35%
43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 40%
44. 3702 All goods (other than for X-ray and unexposed cinematographic films) 40%
45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 35%
46. 38084000 or 38089090 Disinfectants and similar products 40%
47. 38140010 Thinners 40%
48. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 40%
49. 38200000 Anti-freezing preparations and prepared deicing fluids 40%
50. 38249024 or 38249090 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 40%
51. 3919 Self adhesive tapes of plastics 40%
52. 3923, 3924 Insulated ware 45%
53. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 40%
54. 4818 except 481840, 48185000 Cleansing or facial tissues, handkerchiefs and towels, of paper pu lp, paper, cellulose wadding or webs of cellulose fibres. 40%
55. 6401 to 6405 The following goods, namely:-

(i) Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair
37%
(ii) All other footwear 40%
56. 650610 Safety headgear 40%
57. 69071010, 69079010 Vitrified tiles, whether polished or not 45%
58. 6908 Glazed tiles 45%
59. 7321 Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven 40%
60. 7321 LPG gas stoves (with burners only, without other functions such as, grills or oven) 35%
61. 7323, 76151910 Pressure Cookers 30%
62. 7324 Sanitary ware of iron or steel 40%
63. 74182010 Sanitary ware of copper 40%
64. 8212 Razors and razor blades (including razor blade blanks in strips) 40%
65. 83052000, 83059020 Staples in strips, paper clips, of base metal 40%
66. 841451, 841459 Electric fans 40%
67. 8415 Window room air-conditioners and split airconditioners of capacity upto 3 tonnes 30%
68. 8418 Refrigerators 40%
69. 842121 Water filters and water purifiers, of a kind used for domestic purposes 40%
70. 84221100, 84221900 Dish washing machines 35%
71. 8450 Household or laundry type washing machines, including machines which both wash and dry 40%
72. 8469 Typewriters 35%
73. 8470 (except 847040, 847050, 847090) Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 40%
74. 84729010 Stapling machines 40%
75. 8506 except 85069000 Primary cells and primary batteries 40%
76. 8509 except 85099000 Electro-mechanical domestic appliances with self-contained electric motor 40%
77. 8510 except 85109000 Shavers, hair clippers and hair-removing appliances, with self contained electric motor 40%
78. 8513 except 85139000 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 8512 35%
79. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes 40%
80. 851711, 851719 or 85172100 Telephone sets including telephones with cordless handsets; video phones; facsimile machines 40%
81. 8519, 8520 All goods 40%
82. 8521 All goods 40%
83. 8523 Unrecorded audio cassettes 40%
84. 8523, 8524 Video cassettes 40%
85. 852320, 8524 Magnetic discs 40%
86. 8525 Pagers, cellular or mobile phones 40%
87. 8527 Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additiona l facility like sound recording or reproducing or clock in the same housing or attached to it 35%
88. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 86) 40%
89. 8528 Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 35%
90. 8536 All goods 40%
91. 8539 The following goods, namely:-

(i) Compact Fluorescent Lamp (CFL) falling under tariff item 85393110
37%
(ii) All other goods 40%
92. 9006 Photographic (other than cinematographic) cameras 35%
93. 9101, 9102 All goods, other than braille watches 35%
94. 9103, 9105 Clocks 45%
95. 9612 All goods 35%
96. 96170011, 96070012 Vacuum flasks 40%
97. Any heading Parts, components and assemblies of automobiles 33.5%
98. 38083040 Plant-growth regulator 30%
99. 96032100 Toothbrush 28.5%
(Sl. NO. 97 to 99 has been added vide Notification No. : 11/2006-CE(N.T.), DT. 29/05/2006 - Come into force on 01/06/2006)


Explanation.- For the purposes of this notification �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 such sale.

[F.No 334/3/2006-TRU]

(Ajay)
Under Secretary to the Government of India


       

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