|
Effective Rate of Duty @ Nil or 8% Ad Valorem on Specified Goods
Central Excise Notification No. 10 dated 1st March 2003
In
exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts excisable goods of the
description specified in column (3) of the Table below and falling within the
Chapter, heading No. or sub-heading No. of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central
Excise Tariff Act), specified in the corresponding entry in column (2)
of the said Table (hereinafter referred to as the said goods), from so
much of the duty of excise leviable thereon under the First Schedule to the
Central Excise Tariff Act, as is in excess of the amount calculated at the rate
specified in the corresponding entry in column (4) of the said Table.
Explanation
I: For the removal of doubts,
it is clarified that a manufacturer who has availed of full exemption under
notification No. 8/2002-Central Excise, dated the 1st March, 2002, published
in the Gazette of India vide number G.S.R. 129 (E), dated the 1st
March 2002 or notification No. 8/2003-Central Excise dated the 1st
March 2003, as the case may be, in any financial year, is permitted to avail
this exemption in the same financial year.
Explanation
II: For the purposes of this
notification the �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.
Explanation
III: For the purposes of this
notification, the rates specified in column (4) of the said Table are ad
valorem rates, unless otherwise specified.
Table
|
S.No.
|
Chapter or heading No. or
sub- heading No.
|
Description of goods
|
Rate under the First
Schedule
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
3406.10
|
Candles
|
8%
|
|
2.
|
70.15
|
Tableware
and kitchenware of glass
|
8%
|
|
3.
|
7101.50
|
Imitation
jewellery
|
8%
|
|
4.
|
85.28
|
Monochrome
television receivers
|
8%
|
|
5.
|
8539.10
|
Vacuum
and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb 8%
|
|
|
6.
|
9004.90
|
Sunglasses
for correcting vision
|
8%
|
|
7.
|
91
|
Watches
and clocks of retail sale price not exceeding Rs 500 per piece 8%
|
|
|
8.
|
96
|
Toothbrushes
8%
|
|
|
9.
|
3004.10
|
All
goods
|
Nil
|
|
10.
|
4011.10
|
All
goods
|
Nil
|
|
11.
|
4013.10
|
All
goods
|
Nil
|
|
12.
|
4410.19
or 4410.90
|
All
goods
|
Nil
|
|
13.
|
4820.00
|
All
goods, other than notebooks and exercise books
|
Nil
|
|
14.
|
4821.00
|
All
goods
|
Nil
|
|
15.
|
4823.20
|
All
goods
|
Nil
|
|
16.
|
56.05
|
Metallic
yarn (imitation zari)
|
Nil
|
|
17.
|
5906.10
|
All
goods
|
Nil
|
|
18.
|
59.08
|
Tubular
knitted gas mantle fabric, whether or not impregnated, for use in
incandescent gas mantles
|
Nil
|
|
19.
|
66.01
|
Umbrellas
and sun umbrellas
|
Nil
|
|
20.
|
66.02
|
Walking
sticks, seat sticks, whips, riding crops and like
|
Nil
|
|
21.
|
68.07
|
Articles
of mica
|
Nil
|
|
22.
|
68.07
|
Mosaic
tiles, that is to say, tiles known commercially as �mosaic tiles�
|
Nil
|
|
23.
|
68.07
|
Solid
or hollow building blocks, including aerated or cellular light weight
concrete blocks and slabs
|
8%
|
|
24.
|
6807.20
|
All
goods 8%
|
|
|
25.
|
6903.10
|
All
goods
|
Nil
|
|
26.
|
7011.10
|
All
goods
|
Nil
|
|
27.
|
7012.10
|
All
goods 8%
|
|
|
28.
|
7323.90
|
All
goods (other than parts)
|
Nil
|
|
29.
|
7326.19
|
Forgings
and forged products of iron or steel used in the manufacture of parts and
accessories of cycles and cycle rickshaws falling under Chapter 40, 73,
83, 85, 87 or 95
|
Nil
|
|
30.
|
7326.21
|
All
goods
|
Nil
|
|
31.
|
7418.10
|
All
goods (other than parts)
|
Nil
|
|
32.
|
7615.10
|
All
goods (other than parts)
|
Nil
|
|
33.
|
82.11
or 82.14
|
Knives
|
Nil
|
|
34.
|
82.15
|
All
goods
|
Nil
|
|
35.
|
8413.11,
8413.12, 8413.13, 8413.14, or 8413.91
|
All
goods
|
8%
|
|
36.
|
8414.10,
or 8414.91
|
All
goods
|
Nil
|
|
37.
|
8481.20
or 8481.92
|
All
goods
|
Nil
|
|
38.
|
8483.10
|
All
goods 8%
|
|
|
39.
|
8524.32
|
All
goods
|
Nil
|
|
40.
|
87.12
|
All
goods
|
Nil
|
|
41.
|
87.14
|
Parts
and accessories of vehicle of heading No. 87.12
|
Nil
|
|
42.
|
90
or any other Chapter
|
Medical
equipment and other goods (other than parts and accessories thereof)
specified in List 1 annexed to this notification
Explanation:
For the purposes of this exemption the items in the list above shall not
include Foley Balloon Catheters.
|
8%
|
|
43.
|
90.18
|
All
goods (other than parts and accessories thereof)
|
8%
|
|
44.
|
90.19
|
All
goods (other than parts and accessories thereof)
|
8%
|
|
45.
|
9022.10
|
All
goods (other than parts and accessories thereof)
|
8%
|
|
46.
|
9405.10
|
Kerosene
pressure lantern
|
Nil
|
|
47.
|
94.06
|
All
goods (other than parts and accessories thereof)
|
8%
|
|
48.
|
95.01
|
All
goods (other than parts and accessories thereof)
|
Nil
|
|
49.
|
95.02
|
All
goods (other than parts and accessories thereof)
|
Nil
|
|
50.
|
95.03
|
All
goods (other than parts and accessories thereof)
|
Nil
|
|
51.
|
Any
Chapter
|
Waste
and scrap arising during the course of manufacture of the goods specified
against S. No. 9 to 50 above
|
Nil
|
LIST 1 (See S.No. 42 of the
Table)
|
1)
|
C.A.M.
stimulator
|
|
2)
|
Contact
lens lathe
|
|
3)
|
Contact
lens polishing machine
|
|
4)
|
Contact
lens thickness measuring gauge
|
|
5)
|
Corneal
Anesthesiometer
|
|
6)
|
Cryo-lathe
|
|
7)
|
Dark
adaptometer
|
|
8)
|
Exophthalmometer
|
|
9)
|
Glare
testing equipment
|
|
10)
|
Ophthalmic
cryo equipment
|
|
11)
|
Ophthalmic
operating lights and fibre optic lights
|
|
12)
|
Ophthalmo
dynamometer
|
|
13)
|
Pantoscope
|
|
14)
|
Projection
magnifier for contact lens inspection and verification
|
|
15)
|
Radiuscope
base curve (for measurement of contact lenses)
|
|
16)
|
Refractometer
|
|
17)
|
Roper
Hall foreign Body Locator
|
|
18)
|
Softometer
for measurement of the base curve of soft contact lens
|
|
19)
|
Stereozoom
microscope for inspection of contact lens
|
|
20)
|
Ultrasonography
A.B.M. Scan/ Pacchymeter/ Cleaner
|
|
21)
|
Linear
accelerator
|
|