Powered by InfodriveIndia.com

First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, Central Excise Notification No 02/2011, 01-03-2011


Date: 01-03-2011
Notification No: Central Excise Notification No 02/2011
Issuing Authority: Central Excise  
Type: Tariff
File No:
Subject: First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act

Notification

No. 2/2011-Central Excise

New Delhi, the 1st March, 2011

G.S.R. (E).- 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, on 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 and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 5% ad valorem:

Table

S.No.    Chapter or heading or subheading or tariff item of the First Schedule   Description of the excisable goods
(1)    (2)    (3)
1    1302 19 20, 1302 19 30   Cashew shell liquid (CNSL)
2    151710   Margarine
3    1904 10 20   Paws, Mudi and the like
4    20   All goods
5    2101   Coffee or tea pre-mixes
6    2103   Sauces, ketchup and the like and preparations therefor
7    2104   Soups and broths and preparations therefor
8    2106 90   All kinds of food mixes, including instant food mixes
9    2106 90 30   Betelnut product known as ―supari"
10    2106 90 99   (i) Ready to eat packaged food,
(ii) Milk containing edible nuts with sugar or other ingredients
11    2202 90 20   All goods
12    2202 90 30   Flavoured Milk of Animal origin
13    2202 90 90   Tender coconut water
14    26 or any chapter  Fly ash
15    28 or 38   Silicon in all forms
16    2847 00 00   Medicinal grade hydrogen peroxide
17    28,29 or 30   Anaesthetics
18    28   Potassium Iodate
19    30   Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
20    30   Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
21    31   All goods, other than those which are clearly not to be used-
(a) as fertilizers; or
(b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
22    3215 90 40   Drawing ink
23    3306 10 10   Tooth Powder
24    3406 00 10   Candles
25    39   Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
26    3903   Unexpanded polystyrene beads purchased by the Malaria Research Centre
27    39 or 40   Nipples for feeding bottles
28    4015   Surgical rubber gloves or medical examination rubber gloves
29    44 or any Chapter Resin bonded bamboomat board, with or without veneer in between
30    4410 or 4411   Coir composite boards, coir matting boards, coir boards
31    48 or any chapter   Leather board
32    4802   Writing or printing paper for printing of educational textbooks
33    4802   Paper or paperboard, in the manufacture of which,-
(i) the principal process of lifting the pulp is done by hand; and
(ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
34    4818 40 10   All goods
35    4818 40 90   All goods
36    4820   Notebooks and exercise books
37    57   The following goods, namely:-
(a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;
(b) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and
(c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up.
Explanation.- For the purpose of Chapter 57 the term ―machines" shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.
38    5906 10 00   Adhesive tapes of a width not exceeding 20 cm
39    6305   Laminated jute bags
40    6602 00 00   All goods
41    68 or 69   Sand lime bricks
42    69   Burnt Clay tiles conforming to IS specification No.3367-1975
43    69   Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles.
44    6904 10 00   All goods
45    6905 10 00   Roofing tiles
46    70   Glassware produced by mouth –blown process
47    7015 10   Glasses for corrective spectacles and flint buttons
48    7113   Articles of jewellery manufactured or sold under a brand name
Explanation. - 1. For the purpose of this exemption, ―brand 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, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so 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. Hallmarking of the jewellery shall not be considered to be branding.
3. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
49    7114   Articles, other than jewellery, of—
(a) gold,
(b) silver,
(c) platinum,
(d) palladium,
(e) rhodium,
(f) iridium,
(g) osmium, or
(h) ruthenium,
manufactured or sold under a brand name.
Explanation. - 1. For the purpose of this exemption, ―brand 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, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so 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. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
3."articles" in relation to gold shall mean anything ( other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires.
50    7310 or 7326 or any other Chapter   Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
51    7321 or 7418 19 or 7419 99   Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
52    7319   Sewing needles
53    7323 or 7418 or 7615   All goods other than parts and pressure cookers
54    8215   All goods
55    8445, 8448, 8483 (except 8483 10 10) 8484 [8487 90 00]   Goods required by a jute mill for making jute textiles
56    8421 21 20   Water filters functioning without electricity and replaceable kits thereof
57    844250   Printing blocks and printing types
58    8452   Sewing machines other than those with inbuilt motors
59    8479   Composting Machines
60    8517 or 8525 60   Mobile handsets including Cellular Phones and Radio trunking terminals
61    8517   Wireless data modem cards with PCMCIA or USB or PCI express ports
62    8523   The following goods, namely:-
(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);
(d) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;
(e) Recorded media for television and sound recording such as video tapes and video discs;
(f) Recorded audio cassettes
63    8523 52   Recorded smart cards
64    8523 59 10   Recorded proximity cards and tags
65    8601 to 8606   All goods (except Railway track machines falling under tariff item 8640 00 00)
66    8712   Bicycles and other cycles
67    9001 40, 9001 50 00, or 9001 90 90 Spectacle lenses and intraocular lenses
68    9004 90   Spectacles
69    9017, 8486 40 00   Mathematical calculating instruments and pantographs
70    9017   Other drawing and marking out instruments
71    9027   Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances
Explanation.-For the purposes of this entry,-
(a)―narcotic drugs" and ―psychotropic substances" shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
(b) ―kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits
72    9404   Coir products
73    9404   Products wholly made of quilted textile materials
74    9405 50 31   Kerosene pressure lantern
75    95   Sports goods other than articles and equipments for general physical exercise
76    9608   Following goods, namely:-
(i) Pens of value not exceeding Rs. 200 per piece;
(ii) Ball point pens of value not exceeding Rs. 200 per piece;
(iii) Refills of ball point pens specified in (ii) above; (iv) Pencils
       


Enquiry Form

Fields marked with an asterisk * are required.

 




What is New?

Date: 25-11-2014
Central Excise INSTRUCTION
Regarding procedure of service tax refund/exemption to SEZ

Date: 25-11-2014
RBI/2014-15/316 A.P. (DIR Series) Circular No. 41
Routing of funds raised abroad to India

Date: 21-11-2014
RBI/2014-15/309 A.P. (DIR Series) Circular No. 39
External Commercial Borrowings (ECB) Policy – Parking of ECB proceeds

Date: 21-11-2014
RBI/2014-15/310 A.P. (DIR Series) Circular No.40
Release of Foreign Exchange for Haj/ Umrah pilgrimage

Date: 21-11-2014
Customs Notification No. 32/ 2014
Seeks to exempt from customs duty goods required for the Intensified Malaria Control Project funded by GFATM.

Date: 21-11-2014
Customs Notification No. 44/2014-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of diclofenac sodium, originating in or exported from People's Republic of China, for a period of five years.

Date: 21-11-2014
Customs Notification No. 45/2014-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of Digital Versatile Discs-Recordable (DVD-R and DVD-RW), originating in or exported from People's Republic of China, Hong Kong and Chinese Taipei for a period of five years.

Date: 21-11-2014
Central Excise Notification No 23/2014
Seeks to exempt from excise duty goods required for the Intensified Malaria Control Project funded by GFATM.

Date: 20-11-2014
DGFT Public Notice No.75/(RE 2013)/2009-14
Modification of SION A-1475 and SIONs A-1839, A-1841 and A-1842.

Date: 20-11-2014
Customs Notification No 111/2014 (NT)
Rate of exchange of conversion of each of the foreign currency with effect from 21st November, 2014