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S. No.
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Chapter or heading No. or
sub-heading No.
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Description of goods
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Rate
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Conditions
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(1)
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(2)
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(3)
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(4)
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(5)
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1.
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84.13
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Power driven pumps primarily
designed for handling water, namely: -
(a) centrifugal pumps
(horizontal or vertical pumps);
(b) Deep tube-well turbine
pumps;
(c) Submersible pumps;
(d) Axial flow and mixed flow
vertical pumps
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Nil
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|
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2.
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72, 73, 82, 83, 84 or 85
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Goods other than following,
namely:-
(a) Electrical stampings and
laminations
(b) Bearings
(c) Winding wires
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Nil
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If the said goods are used
within the factory of production in the manufacture of goods specified in S.No.1
above.
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3.
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84.13 or 84.14
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Hand pumps
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Nil
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-
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4.
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84.13
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Parts of hand pumps for
handling water
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Nil
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-
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5.
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84.14
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Bicycle pumps and parts
thereof
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Nil
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-
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6.
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8414.10
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Gas compressors, other than
those used in air conditioners of capacity of 7.5 tonnes or less
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30% ad valorem
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-
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7.
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8414.20
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All goods
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10% ad valorem
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-
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8.
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8414.91
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Parts of accessories of goods
covered by sub-heading No. 8414.10
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30% ad valorem
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-
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9.
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8415.00
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Air conditioners including
room air-conditioners (window type), split unit air-conditioners and package
type air conditioners
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30% ad valorem
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Provided that-
(i) the said goods are
required for use in any hospital run by the Central Government, State Government
or local authority;
(ii) the said goods are not
resold within a period of 5 years from the date of installation; and
(iii) the procedure specified
in Chapter X of the Central Excise Rules, 1944, is followed.
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|
10.
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8415.00
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Split air-conditioners
intended for use in passenger transport motor vehicles of gross vehicle weight,
as defined in the Motor Vehicle Act, 1988, exceeding 5000 kgs.
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30% ad valorem
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-
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11.
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84.15, 84.18, 84.19, 8476.91,
8481.10, 8481.91, 8536.10, 9032.11 or 9032.91
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Part and accessories of
refrigerating and air-conditioning appliances and machinery, all sorts, other
than the parts and accessories of car air-conditioner including car
air-conditioner kit
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30% ad valorem
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-
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12.
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84.18, 84.19, 8476.11 or
8476.91
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Refrigerators and other
refrigerating appliances and machinery
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20% ad valorem
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-
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13.
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8418.00
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Heat pumps
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20% ad valorem
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-
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14.
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8419.00
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All goods, other than,-
(i) parts;
(ii) refrigeration or
air-conditioning machinery
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10% ad valorem
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-
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15.
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8419.00
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Parts other than those of
refrigeration or air conditioning machinery
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15% ad valorem
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-
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16.
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8422.90
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All goods other than parts
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10% ad valorem
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-
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17.
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84.24
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Mechanical appliances of a
kind used in agriculture or horticulture
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Nil
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-
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18.
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84.27
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All goods
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15% ad valorem
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-
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19.
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84.28
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All goods, other than lifts
and escalators
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10% ad valorem
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-
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20.
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84.28
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Lifts and escalators
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15% ad valorem
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-
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21.
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84.32
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All goods
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Nil
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-
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22.
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84.33
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All goods
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Nil
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-
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23.
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84.36
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All goods
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Nil
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-
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24.
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84.37
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All goods
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Nil
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-
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25.
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84
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Parts of goods specified at
S.No.17 and 21 to 24 above
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Nil
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-
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26.
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84.42
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Engraved copper rollers or
cylinders for use in the textile industry
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Nil
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-
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27.
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84.42
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Printing blocks and printing
types.
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Nil
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-
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28.
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84.42
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Gravure printing cylinders
and nickel perforated rotary cylinder screens
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Nil
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Provided that-
(i) the said goods are used
within the factory of production or in any other factory of the same
manufacturer for printing purposes; and
(ii) in respect of use in the
said other factory, the procedure set out in Chapter X of the Central Excise
Rules, 1944, is followed.
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29.
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84.42
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Lithographic plates
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Nil
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If used within the factory of
production for printing purposes.
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30.
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84.69
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Braille typewriters
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Nil
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-
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31.
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84.79
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Briqueting plant and
machinery
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Nil
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Provided that the said goods
are intended for manufacture of briquettes from agricultural and municipal
wastes.
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32.
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84
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The goods,-
(a) Jigs and fixtures,
(b) moulding boxes for metal
foundry, mould bases, moulding patterns,
(c) moulds (including ingot
moulds and sand moulds) for metal, metal
carbides, glass mineral materials, rubber or plastics
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Nil
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Provided that the said goods
are intended for use within the factory of production.
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33.
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84.81
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Bicycle valves and components
thereof
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Nil
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-
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34.
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84.83
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Crankshafts
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Nil
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If intended for use in sewing
machines.
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35.
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85.02
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Diesel-generating sets
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Nil
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If assembled at site of
installation from duty paid engine and generator.
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36.
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85.33
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All goods
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15% ad valorem
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-
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37.
|
85
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Computer Numerical Control
systems
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10% ad valorem
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-
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38.
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85.39
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Vacuum and gas filled bulbs
of value not exceeding Rs.10 per bulb.
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Nil
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-
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39.
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85.43
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Machinery for the production
of a commodity
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10% ad valorem
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-
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40.
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85.44
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Fibre optic cables
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20% ad valorem
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-
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41.
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Any Parts and accessories of
refrigerating Chapter and air-conditioning appliances
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15% ad valorem
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Provided that,-
(i) such parts are used in
the installation of refrigerating and air-conditioning plant in a cold storage
for of storage and preservation of
the foodstuff specified in paragraph 2(c) of the Cold Storage Order, 1980; and
(ii) the procedure set out in
Chapter X of the Central Excise Rules, 1944, is followed.
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42.
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84.14, 84.15, 84.18, 84.19,
8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91
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Parts of refrigerating
appliances and machinery and compressors
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15% ad valorem
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Provided that,-
(i) the Commissioner of
Central Excise is satisfied that the goods are required for use in manufacture
of refrigerated vans, including wagons, for transport of perishables, food or
dairy products; and
(ii) Procedure specified in
Chapter X of the Central Excise Rules, 1944, is followed.
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43.
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85.36
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Switches, plugs, sockets,
fuses, lamp holders and ceiling roses
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Nil
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Provided that,-
(i) the said goods are
manufactured by using fully hand operated presses for moulding operations;
(ii) no power is used for any
operation after moulding in relation to the said goods except for their buffing,
i.e. polishing; or for testing; and
(iii) the said goods conform
to the Indian standard and bear Standard Mark as defined under the Bureau of Indian Standards
Act, 1986 (63 of 1986).
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