General
Exemption From Duties Levied Under First Schedule
Notification No. 3 dated 1st
March 2001 (As amended by Notification No. 18/2001, 30/2001, 35/2001, 43/2001,
44/2001, Notification No. 48 dated 10th October 2001, Notification
No. 2 dated 11th January 2002, Notification No. 4 dated 30th
January 2002, Corrigendum dated 6th February 2002)
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 or specified in column
(3) of the said Table read with the concerned List appended hereto, as the case
may be, 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, -
(a)�� from so much of the duty of excise specified
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; and
(b)�� from so much of the Special duty of excise
leviable thereon under the Second 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 (5) of the said Table,
subject to the relevant conditions
specified in the Annexure to this notification, and referred to in the
corresponding entry in column (6) of the said Table.
Explanation:
For the purposes of this
notification, the rates specified in columns (4) and (5) of the said Table are ad
valorem rates, unless otherwise specified.
S. No.
|
Chapter
or heading No. or sub-heading No.
|
Description of goods
|
Rate
under the First Schedule
|
Rate
under the Second Schedule
|
Condition
No.
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
1.
|
09.02
|
Green Tea
|
Nil
|
-
|
-
|
2.
|
1103.00
|
Tapioca Starch
|
Nil
|
-
|
-
|
3.
|
13
|
Lac
|
Nil
|
-
|
-
|
4.
|
13
|
Vegetable saps and extracts, used within the
factory of their production for the manufacture of medicaments which are
exclusively used in Ayurvedic, Unani or Siddha systems
|
Nil
|
-
|
-
|
5.
|
1301.10
|
Compounded Asafoetida, commonly known as
�heeng�
|
Nil
|
-
|
-
|
6.
|
1703.90
|
All goods, for use in the manufacture of goods
other than alcohol
|
Nil
|
-
|
-
|
7.
|
1901.19
|
Food preparations intended for free
distribution to economically weaker sections of the society under a programme
duly approved by the Central Government or any State Government
|
Nil
|
-
|
1
|
8.
|
20, 21 or 22
|
Ice-cream and non-alcoholic beverages,
prepared and dispensed by vending machines
|
Nil
|
-
|
-
|
9.
|
2001.10
|
All goods
|
Nil
|
-
|
-
|
10.
|
2103.10
|
Sauces, ketchup and the like and preparations
therefor
|
Nil
|
-
|
-
|
11.
|
2104.10
|
Soups and broths and preparations therefore
|
Nil
|
-
|
-
|
12.
|
21.06
|
All goods containing not more than 10% betel
nut by weight and not containing tobacco in any proportion:
Provided that �
(a)������ no
other goods falling under heading No. 21.06 are manufactured in the �� same factory, and
(b)������ the
goods do not bear a brand name which is used for any other goods falling
under heading No. 21.06
|
16%
|
Nil
|
-
|
13.
|
2108.10
|
Preparations of a kind used in the manufacture
of Aerated water if supplied directly to a bottling plant (other than vending
machines)
|
-
|
Nil
|
-
|
14.
|
2108.99
|
Sweetmeats (known as �misthans� or �mithai� or
by any other name), namkeens, bhujia, mixture, chabena and similar edible
preparations in ready for consumption form, and papad
|
Nil
|
-
|
-
|
15.
|
2201.20 or 2202.20
|
Aerated waters prepared and dispensed by
vending machines
|
Nil
|
Nil
|
-
|
16.
|
2202.40
|
All goods
|
Nil
|
-
|
-
|
17.
|
24.04
|
Biris, other than paper rolled biris,
manufactured without the aid of machines, by a manufacturer by whom or on
whose behalf no biris are sold under a brand name (as defined in NOTE 1 to
Chapter 24), in respect of first clearances of such biris for home
consumption by or on behalf of such manufacturer from one or more factories
upto a quantity not exceeding 20 lakhs cleared on or after the 1st
day of April in any financial year
|
Nil
|
-
|
-
|
18.
|
2404.99
|
Tobacco, used for smoking through �hookah� or
�chilam�, commonly known as �hookah� tobacco or �gudaku�
|
Nil
|
Nil
|
-
|
19.
|
2502.29
|
All goods manufactured in,-
(6301)
(6301) factory using
vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day
or 99,000 tonnes per annum and the total clearances of cement produced by the
factory, in a financial year, shall not exceed 1,09,500 tonnes;
(II) ������ factory
using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the
total clearances of the cement produced by the factory, in a financial year,
shall not exceed 3,00,000 tonnes
|
Rs. 200
per tonne
|
-
|
2
|
20.
|
2504.21 or 2504.31
|
Marble slabs and tiles cut or sawn in India;
in or in relation to the manufacture of which any process is ordinarily
carried on with the aid of power and where the electromotive force exceeds
ten horse power
|
Rs. 30/-
per square metre
|
-
|
-
|
21.
|
26.01 to 26.17
|
Ores
|
Nil
|
-
|
-
|
22.
|
27
|
Naphtha and Natural Gasoline Liquid for use in
the manufacture of fertliser or ammonia
|
Nil
|
-
|
3 and 4
|
23.
|
27
|
Naphtha used in a fertiliser plant during
shut-down and start-up periods
|
Nil
|
-
|
3 and 4
|
24.
|
27
|
Naphtha and Natural Gasoline Liquid intended
for use �
(i) within the Heavy Water Plant at Baroda or
Tuticorin for the manufacture of Synthesis gas or ammonia or both which are
to be utilised in the manufacture of Heavy Water in such plants;
(ii) ������ by
M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro
Chemicals Industrial Corporation, Tuticorin, for manufacture of synthesis gas
or ammonia or both and if the synthesis gas or ammonia or both so
manufactured is supplied respectively to the Heavy Water Plants at Baroda or
Tuticorin for the manufacture of Heavy Water in such Plants
|
Nil
|
-
|
3 and 4
|
24A.
|
27
|
Naphtha when supplied to the power plants
specified in List 6A
|
Nil
|
-
|
2A
|
25.
|
27
|
Furnace oil intended for use as feedstock in
the manufacture of fertilizers
|
Nil
|
-
|
3 and 4
|
26.
|
27
|
Bio-gas
|
Nil
|
-
|
-
|
27.
|
27
|
Lean gas obtained from natural gas
|
Nil
|
-
|
-
|
28.
|
27
|
Residues of petroleum oils or of oils obtained
from bituminous minerals, including heavy petroleum stock, low sulphur heavy
stock and other residual fuel oils falling under heading No. 27.13 of the
First Schedule, intended for use as fuel for the generation of electrical
energy by electricity undertakings owned by or controlled by the Central
Government or any State Government or any State Electricity Board or any
local authority or a person licenced under Part II of the Indian Electricity
Act, 1910 (9 of 1910) to supply electrical energy or a person who has
obtained sanction under section 28 of the said Electricity Act, to engage in
the business of supplying electrical energy, except those who produce electrical
energy not for sale but produce it for their own consumption or for supply to
their own undertakings
|
Nil
|
-
|
3 and 4
|
29.
|
27
|
Residues of petroleum oils or of oils obtained
from bituminous minerals, including heavy petroleum stock, low sulphur heavy
stock and other residual fuel oils falling under heading No. 27.13 of the
First Schedule, intended for use as feedstock in the manufacture of
fertilisers
|
Nil
|
-
|
3 and 4
|
30.
|
27 or 28
|
Synthesis gas, if used in the manufacture of
Heavy Water
|
Nil
|
-
|
-
|
31.
|
27.10
|
Kerosene,
that is to say, any hydrocarbon oil (excluding mineral colza oil and white
spirit) which has a smoke point of 18 mm or more (determined in the apparatus
known as smoke point lamp in the manner included in the Bureau of Indian
Standards Specification ISI:1448 (P.31) � 1968 as in force for the time
being) and is ordinarily used as an illuminant in oil burning lamps
|
Forty percent of the duty of excise specified
in the First Schedule
|
-
|
-
|
32.
|
27.10
|
Kerosene
received by the factory from the refinery intended for use in the manufacture
of linear alkyl benzene or heavy alkylate and returned by the factory to the
refinery from where such kerosene is received, or to a warehouse of such
refinery
Explanation:
For the purposes of the Exemption �
(a)������ the quantity of kerosene consumed in the manufacture of
linear alkyl ����� benzene or heavy
alkylate shall be calculated by subtracting from the ��� quantity of kerosene received by the factory manufacturing
linear �� alkyl benzene or heavy
alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the
said Schedule, generated in such manufacture and returned by the factory to a
refinery, declared as such under rule 20 of the Central Excise (No.2) Rules,
2001 or a warehouse, as the case may be;
(b) ����� �warehouse� means a warehouse approved under rule 20 of the
Central Excise (No.2) Rules, 2001.
|
Nil
|
-
|
5
|
32A.
|
2710.19
|
All goods,
other than motor spirit commonly known as petrol
|
-
|
16%
|
-
|
32B.
|
2710.19
|
All goods
other than high speed diesel
|
16%
|
-
|
-
|
33.
|
27.11
|
Liquefied Petroleum Gases (LPG) received by
the factory from the refinery intended for use in the manufacture of
Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the
refinery from where such Liquified Petroleum Gases (LPG) were received
Explanation:
For the purposes of the exemption,
the amount of Liquefied Petroleum Gases consumed in the manufacture of
propylene shall be calculated by subtracting from the quantity of Liquefied
Petroleum Gases received by the factory manufacturing propylene the quantity
of Liquefied Petroleum Gases returned by the factory to the refinery,
declared as such under rule 20 of the Central Excise (No.2) Rules, 2001, from
which such Liquified Petroleum Gases were received.
|
Nil
|
-
|
-
|
34.
|
27.11
|
Liquefied Petroleum Gases and other gaseous
hydrocarbons other than natural gas, ethylene, propylene, alendari and
butadiene
|
Fifty percent of the duty of excise specified
in the First Schedule
|
-
|
-
|
35.
|
27.11
|
Petroleum gases and other gaseous hydrocarbons
received by the factory from the refinery intended for use in the manufacture
of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory
to the refinery from where such Petroleum gases and other gaseous
hydrocarbons are received
Explanation:
For the purposes of this
exemption, the quantity of the petroleum gases and other gaseous hydrocarbons
consumed in the manufacture of polyisobutylene shall be calculated by
subtracting from the quantity of the said gases received by the factory
manufacturing polyisobutylene the quantity of the said gases returned by the
factory to the refinery, declared as such under rule 20 of the Central Excise
(No.2) Rules, 2001, which supplied the said gases.
|
Nil
|
-
|
-
|
36.
|
2711.21
|
Natural Gas
|
Nil
|
-
|
-
|
37.
|
2711.21
|
Compressed Natural Gas (CNG)
|
Fifty per cent. Of the duty of excise
specified in the First Schedule
|
-
|
-
|
38.
|
28
|
Sulphuric acid, oleum, oxygen and ammonia used
in the manufacture of fertilizers
|
Nil
|
-
|
4
|
39.
|
28
|
Steam
|
Nil
|
-
|
-
|
40.
|
28
|
Sulphuric acid used in a fertiliser plant for
alendaringtion of water
|
Nil
|
-
|
-
|
41.
|
28
|
Ammonia used in a fertiliser plant in
refrigeration and purification process
|
Nil
|
-
|
-
|
42.
|
28
|
Ammonium chloride and manganese sulphate
intended for use-
(6301)
(6301) as fertilisers;
or
(b)������ in
the manufacture of fertlisers, whether directly or through the stage of an intermediate product
Explanation:
For the purposes of this
exemption, �fertilisers� shall have the meaning assigned to it under the
Fertiliser (Control) Order, 1985.
|
Nil
|
-
|
-
|
43.
|
28
|
Gold potassium cyanide, manufactured from gold
and used in the electronics industry
|
16% of the value of such gold potassium
cyanide excluding
the value of gold used in the manufacture of
such goods
|
-
|
-
|
44.
|
28
|
Potassium iodate
|
Nil
|
-
|
-
|
45.
|
28
|
Gold potassium cyanide solution used within
the factory of production for manufacture of zari
|
Nil
|
-
|
-
|
45A.
|
28
|
Gold potassium cyanide used within the factory
of production for the manufacture of gold jewellery
|
Nil
|
-
|
-
|
46.
|
28 or 29
|
All chemicals used in the manufacture of
centchroman
|
Nil
|
-
|
-
|
47.
|
29 or 29
|
The bulk drugs specified in List 1
Explanation:
For the purposes of this notification, the expression �bulk drugs� means any
pharmaceutical, chemical, biological or plant product including its salts,
ester, stereo-isomers and derivatives, conforming to pharmacopoeial or other
standards specified in the Second Schedule to the Drugs and Cosmetics Act,
1940 (23 of 1940), and which is used as such or as an ingredient in any
formulation.��
|
Nil
|
-
|
-
|
48.
|
28 or 29
|
The goods specified in List 2, used for the
manufacture of bulk drugs specified in List 1
|
Nil
|
-
|
4
|
49.
|
28, 29 or 30
|
Anesthetics
|
Nil
|
-
|
-
|
50.
|
28 or 38
|
The following goods-.
(6301)
(6301) Supported catalysts of any of the following metals, namely:-
(6301)
(6301) Gold
(ii) Silver
(iii) Platinum
(iv) Palladium
(v) Rhodium
(vi) Iridium
(vii) Osmium
(viii) Ruthenium;
(b) compounds of the following metals, for
making such catalysts and manufactured out of used or spent catalysts of such
metals or metals recovered from old or used articles, or both, namely:-
(6301)
(6301) Gold
(ii) Silver
(iii) Platinum
(iv) Palladium
(v) Rhodium
(vi) Iridium
(vii) Osmium
(viii) Ruthenium.
|
16% of the value of material, if any, added
and the amount charged for such manufacture
|
-
|
-
|
51.
|
28 or 38
|
Silicon, in all forms
|
Nil
|
-
|
-
|
52.
|
2808.10 or 2809.00
|
All goods used in the manufacture of
fertilisers
|
Nil
|
-
|
-
|
53.
|
29
|
2-Cyanopyrazine
|
Nil
|
-
|
-
|
54.
|
29
|
Bulk drugs, namely: -
(6301)
(6301) Insulin
(ii) Zidovudine
|
Nil
|
-
|
-
|
55.
|
30
|
Desferrioxamine injection, Deferiprone,
Insulin and Zidovudine
|
Nil
|
-
|
-
|
56.
|
30
|
Intravenous fluids, which are used for sugar,
electrolyte or fluid replenishment
|
Nil
|
-
|
-
|
57.
|
30
|
Formulations manufactured from the bulk drugs
specified in List 1
Explanation:
For the purposes of this
notification, the expression �formulation� means medicaments processed out of
or containing one or more bulk drugs, with or without the use of any
pharmaceutical aids (such as diluent, disintegrating agents, moistening
agent, lubricant, buffering agent, alendarin or preserver) which are
therapeutically inert and do not interfere with therapeutical or prophylactic
activity of the drugs, for internal or external use, or in the diagnosis,
treatment, mitigation or prevention of disease in human beings or animals,
but shall not include any substance to which the provisions of the Drugs and
Cosmetics Act, 1940 do not apply.
|
Nil
|
-
|
-
|
58.
|
31
|
All goods, other than those which are clearly
not to be used-
(6301)
(6301) as fertilisers; or
(b)������ in
the manufacture of other fertilisers, whether directly or through the stage ������� of an intermediate product.
|
Nil
|
-
|
-
|
59.
|
32
|
Nitrocellulose lacquers produced in Ordnance
factories belonging to the Central Government and intended for consumption
for defence purposes or for supply to Central Government Departments
|
Nil
|
-
|
-
|
60.
|
32.04 or 38.09
|
Finishing agents, dye carriers to accelerate
the dyeing or fixing of dye-stuffs, printing paste and other products and
preparations of any kind used in the same factory for the manufacture of
textiles and textile articles
|
Nil
|
-
|
-
|
61.
|
33
|
Henna powder, not mixed with any other
ingredient
|
Nil
|
Nil
|
-
|
62.
|
33
|
Shikakai Powder, not mixed with any other
ingredient.
|
-
|
Nil
|
-
|
63.
|
33.06
|
Tooth Powder
|
Nil
|
-
|
-
|
64.
|
3401.11, 3401.12 or 3401.19
|
Soap, if manufactured under a scheme for the
sale of Janata soap
|
Nil
|
-
|
6
|
65.
|
36.05
|
Matches, in or in relation to the manufacture
of which any one or more of the following mechanical processes is ordinarily
carried on with the aid of power, namely:-
(6301)
(6301) the process of
giving �
(a)������ the cardboard flats or strips, the
configuration of a match box including the outer slide or the inner slide,
or(b)���������� the veneer flats or
strips, the configuration of a match box including the outer slide or the
inner slide with the ���������� use of
match paper;
(6301)
(6301) frame filling;
(iii) ����� dipping
of splints in the composition for match heads; (iv) ���������� filling of boxes with matches;
(6301)
(6301) pasting of
labels on match boxes or veneers or cardboards;
(6301)
(6301) affixing of the
central excise stamps; and
(6301)
(6301) packaging,
and cleared for home consumption packed in
boxes of 50 matches each.
Explanation:
Excise duty for matches packed in boxes containing any number other then 50
matches shall be calculated on pro-rata basis.
|
|
|
7
|
66.
|
36.05
|
Matches, in or in relation to the manufacture
of which any one or more of the following mechanical processes is ordinarily
carried on with the aid of power, namely:-
(6301)
(6301) the process of
giving �
(6301)
(6301) the cardboard flats or
strips, the configuration of a match box including the outer slide or the
inner slide, or
(b)������ the veneer flats or strips, the
configuration of a match box including the outer slide or the inner slide
with the ���������� use of match paper;
(6301)
(6301) frame filling;
(6301)
(6301) dipping of
splints in the composition for match heads;
(6301)
(6301) filling of boxes
with matches;
(6301)
(6301) pasting of
labels on match boxes or veneers or cardboards;
(6301)
(6301) affixing of the
central excise stamps; and
(6301)
(6301) packaging,
and cleared for home consumption packed in
boxes of 50 matches each
Explanation:
Excise duty for matches packed in boxes containing any number other then 50
matches shall be calculated on pro-rata basis.
|
Rs. 1.00/- per hundred boxes/packs
|
-
|
7
|
67.
|
36.05
|
Matches, in or in relation to the manufacture
of which no processes is ordinarily carried on with the aid of power and
cleared for home consumption packed in boxes of 50 matches each
Explanation:
Excise duty for matches packed in boxes containing any number other then 50
matches shall be calculated on pro-rata basis.
|
Re. 0.05 per hundred boxes/ packed
|
-
|
8
|
68.
|
36.05
|
Matches, in or in relation to the manufacture
of which no processes is ordinarily carried on with the aid of power and
cleared for home consumption packed in boxes of 50 matches each
Explanation:
Excise duty for matches packed in boxes containing any number other then 50
matches shall be calculated on pro-rata basis.
|
Re. 3.00 per hundred boxes/ packed
|
-
|
-
|
69.
|
38
|
Concrete mix manufactured at the site of
construction for use in construction work at such site
|
Nil
|
-
|
-
|
70.
|
38.22
|
Chemical reagents
|
Nil
|
-
|
9
|
71.
|
39
|
Products of jute and phenolic resins
manufactured by pultrusion process, containing atleast forty per cent. By
weight of jute
|
Nil
|
-
|
-
|
72.
|
39 or 40
|
Nipples for feeding bottles
|
Nil
|
-
|
-
|
73
|
39.01 to 39.14
|
Plastic materials reprocessed in India out of
scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64,
84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96
Explanation:
For the removal of doubts it is hereby clarified
that nothing contained in this exemption shall apply to plastic materials
reprocessed in a free trade zone, a special economic zone or a hundred per
cent export oriented undertaking and brought to any other place in India.
|
Nil
|
-
|
-
|
74.
|
39.03
|
Unexpanded polystyrene beads purchased by the
Malaria Research Centre
|
Nil
|
-
|
10
|
75.
|
39.04
|
Plastic material commonly known as polyvinyl
chloride compounds (PVC compounds), used in the factory of its production for
the manufacture of goods which are exempts from the whole of the duty of
excise leviable thereon or are chargeable to �Nil� rate of duty
|
Nil
|
-
|
-
|
76.
|
39.17
|
Lay flat tubing
|
Nil
|
-
|
-
|
77.
|
39.20
|
Strips and tapes of polypropylene used in the
factory of its production in the manufacture of polypropylene ropes
|
Nil
|
-
|
-
|
78.
|
40
|
Surgical rubber gloves or medical examination
rubber gloves
|
Nil
|
-
|
-
|
79.
|
40, 73, 83, 85, 87 or 95
|
Parts and accessories of cycles and cycles
rickshaws
|
Nil
|
-
|
-
|
80.
|
4011.90 or 4013.90
|
(a)������ Tyres
of a kind used on animal drawn vehicles or handcarts of size 5.00-���� 19-6PR, 6.00-19-8PR, 7.00-19-10PR,
8.00-19-10PR or6.00-20-8PR and ���� inner
tubes for such tyres used on animal drawn vehicles or handcarts
(b)������ Tyres
of a kind used on animal drawn vehicles or handcarts of size 3.50-8 �� and inner tubes for such tyres used on
animal drawn vehicles or handcarts
|
Nil
-
|
Nil
Nil
|
11
11
|
81.
|
40.11, 40.12 or
40.13
|
Tyres, flaps and tubes used in the manufacture
of �
(6301)
(6301) power tillers of
heading No. 84.32 of the First Schedule;
(b) ����� two-wheeled
or three-wheeled motor vehicles specially designed for use by handicapped
persons
|
Nil
|
Nil
|
4
|
82.
|
4011.90, 4012.11 4012.19, 4012.90 or 4013.90
|
Tyres, flaps and tubes used in the manufacture
of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30
and motor vehicles
|
-
|
Nil
|
4
|
83.
|
4012.11, 4012.19, or 4013.90
|
Tubes and flaps supplied to a manufacturer of
tyres for further supply for use in the manufacture of machinery falling
under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles
|
-
|
Nil
|
4
|
84.
|
44.06 or 44.07
|
100% wood free plain or pre-laminated particle
or fiberboard, made from sugarcane bagasse or other agro-waste
|
Nil
|
-
|
-
|
85.
|
45, 48, 68, 73, 85 or 87
|
Parts of main battle tanks intended to be used
in the manufacture of such tanks
|
Nil
|
-
|
4 and 12
|
86.
|
48
|
Paper splints for matches, whether or not
waxed; Asphaltic roofing sheets
|
Nil
|
-
|
-
|
87.
|
48
|
Paper and paperboard or articles made therefrom
manufactured, starting from the stage of pulp, in a factory, and such pulp
contains not less than 75% by weight of pulp made from materials other than
bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.�
|
Nil
|
-
|
13
|
88.
|
48.02
|
(a) Security paper (cylinder mould vat made),
manufactured by the Security Paper Mill, Hoshangabad, and supplied to the
Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security
Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank
Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran
Limited, Salbony
|
Nil
|
-
|
-
|
(b) Intermediate products arising during the
course of manufacture of the security paper, and used within the factory of
its production for pulping
|
Nil
|
-
|
-
|
89.
|
51, 52, 53, 54 or 55
|
Fabrics woven on handlooms and processed, by a
factory owned by a State Government Handloom Development Corporation or an
Apex Handloom Co-operative Society approved, in either case, by the
Government of India on the recommendation of the Development Commissioner of
Handlooms, or by a factory owned by the Khadi and Village Industries
Commission or any organisation approved by the Khadi and Village Industries
Commission for the purpose of processing such fabrics
|
Nil
|
-
|
-
|
90.
|
5105.10
|
Carded wool used captively in the manufacture
of yarn of wool
|
Nil
|
-
|
-
|
91.
|
5105.10
|
Carded wool, popularly known as �lefa�
intended for making hand spun yarn of upto 10 counts
|
Nil
|
-
|
-
|
92.
|
51.06
|
Yarn of wool of counts upto 10 in plain
(straight) reel hanks, whether single or multiple (folded) and intended for
manufacturing carpets
|
Nil
|
-
|
-
|
93.
|
51.06 or 51.07
|
Yarn of wool purchased by a registered Apex
Handloom Co-operative Society, the National Handloom Development Corporation
or a State Government Handloom Development Corporation, and the payment for
which is made by cheque drawn by such Co-operative Society or Corporation, as
the case may be, on its own bank account
|
Nil
|
-
|
14
|
94.
|
51.06, 51.07,
5205.19, 5206.12,
5402.61, 5402.62,
5402.69, 5403.41,
5403.42, 5403.49
5509.19, 5509.22,
5509.32, 5509.42,
5509.50, 5509.60,
5509.90, 5510.12
or 5510.90
|
Multiple (folded) or cabled yarn manufactured
in a factory which does not have the facilities (including plant and equipment)
for producing single yarn
|
Nil
|
Nil
|
15
|
95.
|
51.06, 51.07,
5205.11, 5205.19,
5206.11 or 5206.12
|
Dyed, printed, bleached or mercerised yarn
(other than yarn containing synthetic or artificial staple fibres), whether
single, multiple (folded) or cabled, manufactured in a factory which does not
have the facilities (including plant and equipment) for producing single yarn
|
Nil
|
-
|
16
|
96.
|
51.06, 51.07,
5205.11, 5205.19,
5206.11, 5206.12,
5509.11, 5509.19,
5509.21, 5509.22,
5509.31, 5509.32,
5509.41, 5509.42,
5509.50, 5509.60,
5509.90, 5510.11,
5510.12 or 5510.90
|
Dyed, printed, bleached or mercerised yarn,
whether single, multiple (folded) or cabled or air-mingled, manufactured in a
factory which does not have the facilities (including plant and equipment)
for producing single yarn
|
Nil
|
-
|
17
|
97.
|
51.06, 51.07,
5205.11, 5205.19,
5206.11, 5206.12,
5509.11, 5509.19,
5509.21, 5509.22,
5509.31, 5509.32,
5509.41, 5509.42,
5509.50, 5509.60,
5509.90, 5510.11,
5510.12 or
5510.90
|
Dyed, printed, bleached or mercerised yarn
(containing synthetic or artificial staple fibres), whether single, multiple
(folded) cabled or air-mingled, manufactured in a factory which does not have
the facilities (including plant and equipment) for producing single yarn
|
Rs. 2.50 per Kg
|
-
|
18
|
98.
|
5110.10 or 5111.10
|
Woven fabrics of wool
|
Nil
|
-
|
19
|
99.
|
51.10 or 51.11
|
Fabrics woven on handlooms, namely:-
(6301)
(6301) certified as
�khadi� by the Khadi and Village Industries Commission; or
(6301)
(6301) processed
without the aid of power or steam;
(6301)
(6301) �processed with
the aid of power by a factory owned by a registered handloom co-operative
society or any organisation set up or approved by Government for the purpose
of development of handlooms; or
(6301)
(6301) processed by an
independent processor approved in this behalf by the Government of India on the recommendation of the Development
Commissioner for Handlooms.
Explanation:
In this entry, for the purposes of
the fabrics woven on handlooms, �independent processor� means a manufacturer
who is engaged exclusively in the processing of fabrics with the aid of power
and who has no proprietary interest in any factory engaged in the spinning of
yarn of wool or weaving of woollen fabrics.
|
Nil
|
-
|
-
|
100.
|
51.10 or 51.11
|
Fabrics of wool, woven on looms other than and
subjected to any process, not containing any worsted yarn or made of shoddy
yarn or Melton cloth (made of shoddy yarn), where the value of such fabrics
does not exceed Rs. 150 per square meter
|
Nil
|
-
|
-
|
101.
|
51.10 or 51.11
|
Woven fabrics of wool when subjected to any
one or more of the following processes, namely: -
(6301)
(6301) Calendaring with
plain rollers;
(b) Blowing (steam pressing).
|
Nil
|
-
|
20
|
102.
|
52, 54 or 55
|
Fabrics of cotton or man made fibres woven in
a prison and subjected to further process outside the prison by an
independent processor or a composite mill.
|
Nil
|
-
|
21
|
103.
|
52, 54 or 55
|
Pleated or embossed fabrics manufactured out
of processed fabrics on which the appropriate duty of excise has already been
paid
|
Nil
|
-
|
-
|
104.
|
52, 54 or 55
|
Yarn consumed within the factory of production
in the manufacture of multiple (folded) or cabled yarn, whether or not dyed,
printed, bleached or mercerised, and such multiple (folded) or cabled yarn is
purchased by a registered Apex Handloom Co-operative Society, the National
Handloom Development Corporation or a State Government Handloom Development
Corporation, and the payment for which is made by cheque drawn by such
Co-operative Society or Corporation, as the case may be, on its own bank
account
|
Nil
|
Nil
|
-
|
105.
|
5204.10
|
Cotton sewing thread, not containing synthetic
staple fibres
|
Fifty per cent of the duty of
excise
specified in
the First
Schedule
|
-
|
-
|
106.
|
52.05 or 52.06
|
Cotton yarn (not containing synthetic staple
fibre), wound on cones on doubling machine and produced out of cotton yarn,
in plain (straight) reel hanks, on which the appropriate duty of excise has
already been paid and meant for conversion into two fold yarn and then
reeling into plain (straight) reel hanks
|
Nil
|
-
|
-
|
107.
|
52.05, 52.06,
54.02, 54.03,
55.09 or 55.10
|
Yarn subjected to beaming, warping, wrapping,
winding or reeling or any one or more of these processes, with or without the
aid of power and produced out of yarn falling within Chapter 52, 54 or 55 of
the First Schedule, on which the appropriate duty of excise under the First
Schedule, special duty of excise under the Second Schedule to the Central
Excise Tariff Act or as the case may be, the additional duty leviable under
section 3 of the Customs Tariff Act, 1975, has already been paid
|
Nil
|
Nil
|
-
|
108.
|
5205.11, 5205.19 5206.11 or 5206.12
|
Cotton yarn, not containing synthetic staple
fibres-
(6301)
(6301) supplied in
plain (straight) reel hanks; or
(ii) ������ sent
outside the factory of production for conversion into hank yarn in plain (straight) reel hanks, and where such
goods are removed from one factory to one or more factories, without payment
of duty or otherwise, the consigner shall follow the procedure specified in
terms rule 20 of the Central Excise (No.2) Rules, 2001.
Explanation:
For the purposes of this entry, �factory� means a factory working with the
aid of power in which �
(a) cotton yarn or jute twist, yarn, ropes and
twine is spun and cotton fabrics or jute manufactures are woven; or
(b) only cotton fabrics or jute manufactures
are woven and the duty thereon is paid on square meter, ad-valorem or weight
basis, as the case may be; or
(c) only cotton yarn or jute twist, yarn,
thread, ropes and twine is spun, or otherwise manufactured.
or
(iii) ����� used captively in the factory of
production for conversion into hank yarn in plain (straight) reel hanks.
|
Nil
|
-
|
-
|
109.
|
5205.11, 5205.19, 5206.11 or 5206.12
|
The following goods purchased by a registered
Apex Handloom Co-operative Society, the National Handloom Development
Corporation or a State Government Handloom Development Corporation, and the
payment for which is made by cheque drawn by such Co-operative Society or
Corporation, as the case may be, on its own bank account, namely: -
(6301)
(6301) Cotton yarn (not
containing synthetic staple fibres), supplied in cross reel ����� hanks; or
(b) ����� Cotton
yarn, containing polyester staple fibre and not containing any other ��� textile material, in which the proportion
of polyester staple fibre is more �� than
40% by weight of the total fibre content.
|
Nil
|
-
|
14
|
110.
|
5205.11, 5205.19, 5206.11 or 5206.12
|
Cotton yarn, not containing synthetic staple
fibres
|
Fifty per cent of the duty of excise
specified in
the First
Schedule
|
-
|
-
|
111.
|
52.07, 52.08 or 52.09
|
Cotton fabrics intended for use in the
manufacture of cotton absorbent lint
|
Nil
|
-
|
-
|
112.
|
52.07, 52.08 or 52.09
|
Khadi, that is to say, any cloth woven on a
handloom in India either wholly from cotton yarn or in admixture with silk or
woolen yarn, handspun in India and certified as Khadi by an officer duly
authorised in this behalf by the Khadi and Village Industries Commission
|
Nil
|
-
|
-
|
113.
|
52.07, 52.08 or 52.09
|
Poly Vastra, that is to say, any cloth,
containing cotton and polyester, woven on handloom from yarns hand spun in
India and certified as Poly Vastra by an officer duly authorised in this
behalf by the Khadi and Village Industries Commission and processed by a
factory owned by the Khadi and Village Industries Commission or any
organization approved by the Khadi and Village Industries Commission for the
purpose of processing of Poly Vastra
|
Nil
|
-
|
-
|
114.
|
52.07, 52.08 or 52.09
|
Cotton fabrics processed without the aid of
power or steam
Explanation:
For the purposes of this
exemption, cotton fabrics subjected to any one or more of the following
processes with the aid of power, shall be deemed to have been processed
without aid of power or steam, namely: -
(a)������ lifting to overhead tanks or emptying in underground tanks
or handling �������� of chemicals such
as acids, chlorine, caustic soda,
(b) ����� mixing and stirring of dyes, kerosene, caustic soda, gum
paste and ���� emulsion etc., by
stirrer, or
(c)������ colour fixation by passing steam or applying sodium
silicate.
|
Nil
|
-
|
-
|
115.
|
52.07, 52.08 or 52.09
|
Cotton fabrics woven on handlooms and
processed with the aid of power or steam by a factory owned by a registered
handloom co-operative society or any organisation set up or approved by the
Government for the purpose of development of handlooms
|
Nil
|
-
|
-
|
116.
|
52.07, 52.08 or
52.09
|
Woven fabrics of cotton when subjected to any
one or more of the following processes, namely: -
(6301)
(6301) Calendering
(other than calendaring with grooved rollers);
(6301)
(6301) Flanellete
raising;
(6301)
(6301) Stentering;
(6301)
(6301) Damping on grey
and bleached sorts;
(6301)
(6301) Back filling on
grey and bleached sorts;
(6301)
(6301) Singeing, that
is to say, burning away of knots and loose ends in the fabrics;
(6301)
(6301) Scouring, that
is to say, removing yarn size and natural oil found in cotton;
(6301)
(6301) Cropping or
butta cutting;
(6301)
(6301) Curing or heat
setting;
(10) Padding, that is to say, applying starch
or fatty material on one or both ���������� sides
of the fabric;
(11) Expanding; or
(12) Hydro-extraction with the aid of power,
that is to say, mechanically extracting or mechanically squeezing out water
from the fabric.
Explanation: I
For the purposes of
the woven fabrics of cotton, �alendaring� shall include processing of cotton
fabrics with the aid of zero-zero machine without a stenter attachment.
Explanation: II
The exemption to the
woven fabrics of cotton shall not apply to fabrics commonly known as �denim
fabrics� or fabrics of yarns of different colors, of 3- thread or 4-thread
twill, including broken twill, warp faced, the warp yarns of which are of one
and the same color and the weft yarns of which are unbleached, bleached, dyed
gray or colored a lighter shade of the color of the warp yarns.
|
Nil
|
-
|
17
|
117.
|
5207.20, 5208.20 or 5209.10
|
Woven fabrics of cotton, not subjected to may
process, manufactured in a factory belonging to a multi-locational composites
mill and supplied for processing to another factory owned by the same
multi-locational composite mill
Explanation;
For the purposes of this entry, multi-locational composite mill means a
public limited company which is engaged in the processing of fabrics with the
aid of power along with spinning of yarn from fibre and weaving or knitting
or crocheting of fabrics in one or more factories, owned by the same public
limited company.
|
Fifty percent of the duty of excise specified
in the First Schedule
|
-
|
-
|
118.
|
5207.10, 5208.10 or 5209.10
|
Woven fabrics of cotton, other than those
manufactured in a factory belonging to a multi-locational composite mill and
supplied for processing to another factory owned by the same multi-locational
composite mill
Explanation:
For the purposes of this entry,
multi-locational composite mill means a public limited company which is engaged
in the processing of fabrics with the aid of power along with spinning of
yarn from fibres and weaving or knitting or crocheting of fabrics in one or
more factories, owned by the same public limited company.
|
Nil
|
-
|
-
|
119.
|
53 or 56
|
Sisal and manila twist yarn, thread, ropes and
all sorts, if consumed within the factory in which it is produced for the
manufacture of sisal and manila products falling under Chapter 53, 56, 57 or
63 of the First Schedule
|
Nil
|
-
|
-
|
120.
|
53, 59 or 63
|
Rot proofed jute products, laminated jute and
fire resistant jute products, provided the appropriate duty of excise under
the First Schedule has already been paid on the unprocessed jute manufactures
used in the manufacture of such jute products
|
Nil
|
-
|
-
|
121
|
53.04, 53.05 or 53.08
|
Sisal and manila fibre and yarn thereof, in
relation to the manufacture of which no process is ordinarily carried on with
the aid of power
|
Nil
|
-
|
-
|
122.
|
5309.10 or 5311.10
|
The following goods, namely: -
(6301)
(6301) Woven fabrics of
flax;
(b)������ Woven
fabrics of ramie
|
Nil
|
-
|
-
|
123.
|
53.10, 5702.12, 5703.20, 58.01, 58.02
|
Goods of jute
|
Nil
|
-
|
-
|
123A.
|
5A
|
Fabrics subjected to the process of dew drop
and manufactured out of processed fabrics on which the appropriate duty of
excise has already been paid
|
Nil
|
-
|
-
|
124.
|
54 or 55
|
Woven fabrics of man made fibres subjected to
any one or more of the following processes, namely: -
(6301)
(6301) Calendaring with
plain rollers;
(6301)
(6301) Singeing, that
is to say, burning away of knots and loose ends in the fabrics;
(6301)
(6301) Padding, that is
to say, application of natural starch to one or both sides of �������� the fabrics;
(6301)
(6301) Back filling,
that is to say, application of starch to one side of the fabrics;
(6301)
(6301) Cropping, that
is to say, cutting away mechanically of loose ends from the �������� fabrics;
(6301)
(6301)
Hydro-extraction, that is to say, mechanically extracting, or mechanically � squeezing out water from the fabric; or
(7) ����� The
process of blowing (steam pressing) carried on woven fabrics of acrylic
fibre.
|
Nil
|
-
|
20
|
125.
|
54.02
|
Polyester filament yarn (other than textured)
of denierage above 750 and of tenacity exceeding 6.5 grams per denier
|
16%
|
Nil
|
-
|
126.
|
54.02
|
Textured yarn (including draw twisted and draw
wound yarn) of polyesters manufactured by an independent texturiser who does
not have the facilities in his factory (including plant and equipment) for
producing partially oriented yarn (POY) of polyesters falling under
sub-heading No. 5402.42
|
Rs. 2.50
per kg.
|
Nil
|
-
|
127.
|
5402.10,5402.41,
5402.51,5402.59, 5402.61 or 5402.69
|
Nylon filament yarn or polypropylene
multifilament yarn of 210 deniers with tolerance of 6 per cent.
|
Nil
|
-
|
-
|
128.
|
5402.32 or 5402.52
|
Twisted polyester filament yarn manufactured
out of textured or draw-twisted polyester filament yarn falling within
Chapter 54 of the First Schedule on which the appropriate duty of excise
under the First Schedule, special duty of excise under the Second Schedule to
the Central Excise Tariff Act or as the case may be, the additional duty
leviable under the Customs Tariff Act, 1975 has already been paid
|
Nil
|
Nil
|
-
|
129.
|
5402.31 or 5402.51
|
Twisted nylon filament yarn manufactured out
of nylon filament yarn including crimped or textured nylon filament yarn
falling within Chapter 54 of the First Schedule 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 has already been paid
|
Nil
|
-
|
-
|
130.
|
5403.20 or 5403.32
|
Twisted viscose filament yarn manufactured out
of viscose filament yarn including textured viscose filament yarn falling
within Chapter 54 of the First Schedule 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 has already been paid
|
Nil
|
-
|
-
|
131.
|
5402.31,5402.32,
5402.39,5402.41,
5402.42,5402.43,
5402.49,5402.51,
5402.52,5402.59,
5402.61,5402.62,
5402.69,5403.20,
5403.31,5403.32,
5403.33,5403.39,
5403.41, 5403.42
or 5403.49
|
Dyed, printed, bleached or mercerised yarn,
whether single, multiple(folded) or cabled, manufactured in a factory which
does not have the facilities (including plant and equipment) for producing
single yarn
|
Rs. 9 per
kg.
|
Nil
|
23
|
132.
|
5402.31,5402.32,
5402.39,5402.41,
5402.42,5402.43,
5402.49,5402.51,
5402.52,5402.59,
5402.61,5402.62,
5402.69,5403.20,
5403.31,5403.32,
5403.33,5403.39,
5403.41, 5403.42
or 5403.49
|
Dyed, printed, bleached or mercerised yarns,
whether single, multiple (folded) or cabled, manufactured in a factory which
does not have the facilities (including plant and equipment) for producing
single or draw twisted or texturised yarn
|
Nil
|
Nil
|
24
|
133.
|
5402.39 or 5402.59
|
Twisted polypropylene filament yarn
manufactured out of polypropylene filament yarn on which appropriate duty of
excise under the First Schedule, or as the case may be, the additional duty
leviable under the Customs Tariff Act, 1975, has already been Paid
|
Nil
|
-
|
-
|
134.
|
5404.10
|
Monofilament of high density polyethylene or
polypropylene, if no credit under rule 57AB or rule 57AK of the Central
Excise Rules, 1944 has been availed
|
Nil
|
-
|
-
|
135.
|
5404.10
|
Nylon monofilament yarn, of denierage 210,
330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent.
|
Nil
|
-
|
-
|
136.
|
5406.10 or 5407.10
|
Woven fabrics, other than those manufactured
in a factory belonging to multi-locational composite mill and supplied for
processing to another factory owned by the same multi-locational composite
mill
Explanation:
For the purposes of this entry,
multi-locational composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along with spinning
of yarn from fibres and weaving or knitting or crocheting of fabrics in one
or more factories, owned by the same public limited company.
|
Nil
|
-
|
-
|
137.
|
5406.10 or 5407.10
|
Woven fabrics, manufactured in a factory
belonging to multi-locational composite mill and supplied for processing to
another factory owned by the same multi-locational composite mill
Explanation:
For the purposes of this entry,
multi-locational composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along with
spinning of yarn from fibres and weaving or knitting or crocheting of fabrics
in one or more factories, owned by the same public limited company.
|
Fifty per cent of the duty of excise
specified in
the First
Schedule
|
-
|
-
|
139.
|
5406.21,5406.22, 5406.23,5406.29,
5407.21,5407.22, 5407.23 or 5407.29
|
Woven fabrics (excluding fabrics of polyester
filament yarn containing cotton and polyester staple fibre in which the
proportion of polyester staple fibre or filament yarn or both is less than
70% by weight of the total fibre content), processed without the aid of power
or steam, but with or without the use of machines
|
Nil
|
-
|
-
|
140.
|
5406.21,5406.22,
5406.23,5406.29,
5407.21,5407.22,
5407.23 or 5407.29
|
Fabrics, woven on handlooms and, -
(6301)
(6301) processed
without the aid of power or steam; or
(b)������ processed
with the aid of power or steam by a factory owned by a ������� registered handloom co-operative
society or any organisation set up or �������� approved
by Government for the purpose of development of handlooms.
|
Nil
|
-
|
-
|
141.
|
55
|
Poly Vastra, that is to say, any cloth,
containing cotton and polyester, woven on handloom from yarns hand spun in
India and certified as Poly Vastra by an officer duly authorised in this
behalf by the Khadi and Village Industries Commission and processed by a
factory owned by the Khadi and Village Industries Commission or any
organization approved by the Khadi and Village Industries Commission for the
purpose of processing of Poly Vastra
|
Nil
|
-
|
-
|
142.
|
55
|
Synthetic fabrics consumed within the factory
in which it is produced for the manufacture of shoddy blankets falling within
Chapter 63 of the First Schedule provided that such fabrics are manufactured
out of shoddy yarn and in respect of such blankets exemption from the whole
of the duty of excise leviable thereon, is not availed of
|
Nil
|
-
|
-
|
143.
|
55
|
Synthetic fabrics processed within the factory
in which it is produced for the manufacture of shoddy blankets falling within
Chapter 63 of the First Schedule provided that such fabrics are manufactured
out of shoddy yarn and the value of synthetic shoddy blankets manufactured
out of such fabrics does not exceed one hundred and fifty rupees per square
meter and the procedure set out in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is
followed if the said fabrics are processed elsewhere than in the factory of
production
|
Nil
|
-
|
-
|
144.
|
5501.20
|
Polyester tow consumed within the factory of
production in the manufacture of polyester staple fibre
|
Nil
|
-
|
-
|
145.
|
55.09 or 55.10
|
The following goods if purchased by a
registered Apex Handloom Co-operative Society, the National Handloom
Development Corporation or a State Government Handloom Development
Corporation, and the payment for which is made by cheque drawn by such
Co-operative Society or Corporation, as the case may be, on its own bank
account, namely: -
(6301)
(6301) yarn of counts
not exceeding 25 of artificial staple fibre, not containing synthetic staple
fibres and supplied in cross reel hanks;
(6301)
(6301) yarn of
polyester staple fibre containing cotton (not containing any other textile
material) and in which the proportion of polyester staple fibre is less than
70 per cent. By weight of the total fibre content;
(6301)
(6301) �yarn of
polyester staple fibre containing cotton, ramie or artificial staple fibre or
any one or more of these fibres (not containing any other textile material) and in which the proportion of
polyester staple fibre is less than 70 per cent. By weight of the total fibre
content; or
(d)������ yarn
of artificial staple fibre containing polyester staple fibres (not containing
any other textile material) and in which the proportion ofpolyester staple
fibre is more than 40% by weight of the total fibre content and in or in
relation to the manufacture of which any process is ordinarily carried on
with the aid of power.
|
Nil
|
-
|
14
|
146.
|
55.10
|
Yarn of artificial staple fibre in or in
relation to the manufacture of which no process is ordinarily carried on with
the aid of power
|
Nil
|
-
|
-
|
147.
|
55.10
|
Yarn of artificial staple fibre (not
containing synthetic staple fibres) �
(6301)
(6301) supplied in plain
(straight) reel hanks; or
(b)������ used
captively in the factory of production for conversion into hank yarn in plain
(straight) reel hanks.
|
Nil
|
-
|
-
|
148.
|
55.10
|
Cellulosic spun yarn (not containing synthetic
staple fibre) produced out of cellulosic spun yarn (not containing synthetic
staple fibre) in plain (straight) reel hanks, on which the appropriate duty
of excise has already been paid, wound on cones on doubling machine and meant
for conversion into two fold yarn and then reeling into plain (straight) reel
hanks
|
Nil
|
-
|
-
|
149.
|
55.11, 55.12,
55.13 or 55.14
|
Fabrics of man made staple fibres woven on
looms other than handlooms and processed without the aid of power or steam,
with or without the use of machines, other than the following, namely: -
(6301)
(6301) Fabrics
containing only polyester and cotton in which the proportion of polyester
staple fibre is less than 70% by weight of total fibre content; and
(b)������ Fabrics
containing only polyester staple fibre and any one or more of the following
fibres, namely, cotton, ramie and artificial fibre in which the proportion of
polyester staple fibre is more than 40% but less than 70% by weight of total
fibre content.
|
Nil
|
-
|
-
|
150.
|
55.11, 55.12,
55.13 or 55.14
|
Fabrics of man made staple fibres woven on
handlooms and processed without the aid of power or steam, or fabrics of man
made staple fibres woven on handlooms processed with the aid of power or
steam by a factory owned by a State Government Handloom Development
Corporation or an Apex Handloom Cooperative Society approved by Government of
India for the development of Handlooms, other than the following, namely: -
(6301)
(6301) fabrics
containing only polyester and cotton in which the proportion of polyester
staple fibre is less than 70% by weight of total fibre content; and
(b) ����� fabrics
containing only polyester staple fibre and any one or more of the following
fibres, namely, cotton, ramie and artificial fibre in which the proportion of
polyester staple fibre is more than 40% but less than 70% by weight of total
fibre content.
|
Nil
|
-
|
-
|
151.
|
5511.10, 5512.10,
5513.10 or 5514.10
|
Unprocessed fabrics of synthetic or artificial
staple fibres, other than those manufactured in a factory belonging to
multi-locational composite mill and supplied for processing to another
factory owned by the same multi-locational composite mill.
Explanation:
For the purposes of this entry, multi-locational composite mill means a
public limited company which is engaged in the processing of fabrics with the
aid of power along with spinning of yarn from fibres and weaving or knitting
or crocheting of fabrics in one or more factories, owned by the same public
limited company.
|
Nil
|
-
|
-
|
152.
|
5511.10,5512.10,
5513.10 or 5514.10
|
Unprocessed fabrics of synthetic or artificial
staple fibres manufactured in a factory belonging to multi-locational
composite mill and supplied for processing to another factory owned by the
same multi-locational composite mill
Explanation:
For the purposes of this entry,
multi-locational composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along with
spinning of yarn from fibres and weaving or knitting or crocheting of fabrics
in one or more factories, owned by the same public limited company.
|
Fifty per cent of the duty of excise
specified in
the First
Schedule
|
-
|
-
|
153.
|
56.02
|
Jute felt
|
Nil
|
-
|
-
|
154.
|
56.05
|
Metallic yarn (imitation zari)
|
Nil
|
-
|
-
|
155
|
56.07
|
All goods (other than dipped cords falling
under sub-heading 5607.90 of the First Schedule) made from yarn,
monofilament, tapes or strips on which the appropriate duty of excise
leviable under the First Schedule, the special duty of excise leviable under
the Second Schedule to the Central Excise Tariff Act or, as the case may be,
the additional duty leviable under section 3 of the Customs Tariff Act, 1975,
has already been paid
|
Nil
|
-
|
-
|
156.
|
56.07 or 56.09
|
All goods made without the aid of power
|
Nil
|
-
|
-
|
157.
|
58.01, 58.02 or 58.06
|
All goods in or in relation to the manufacture
of which no process is ordinarily carried on with the aid of power or steam.
|
Nil
|
-
|
-
|
158.
|
5801.11,5801.91,
5802.51,5804.19, 5806.10 or 5806.39
|
Fabrics not subjected to any processes, of
wool or of fine animal hair, or of other textile material (other than cotton
or man made fibre or jute) if no credit on inputs under rule 3 or rule 11 of
the CENVAT Credit Rules, 2001 has been availed
|
Nil
|
-
|
-
|
159.
|
58.05
|
Embroidery, other than those not subjected to
any process
|
Nil
|
-
|
-
|
160.
|
5806.31 or 5806.32
|
Narrow woven fabrics of cotton or man-made
Fibres
|
Nil
|
-
|
-
|
161.
|
5806.39
|
The following goods, namely: -
(6301)
(6301) Hair belting of
wool;
(b) ����� Strips
of jute made from fabrics on which the appropriate duty of excise �������� under the First Schedule has already
been paid and intended for supply to � the
Indian Army.
|
Nil
|
-
|
-
|
162.
|
59
|
Printing frames intended for use either within
the factory of production or in any other factory of the same manufacturer,
in printing of textile fabrics and in respect of use in the said other
factory, the procedure set out in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is
followed
|
Nil
|
-
|
-
|
163.
|
59.03
|
Fabrics of jute, impregnated, coated, covered
or laminated with plastics, if appropriate duty of excise has already been
paid on such base fabrics of jute
|
Nil
|
-
|
-
|
164.
|
5906.99
|
Rubberised textile fabrics,
|
Nil
|
-
|
19
|
165.
|
5908.00
|
Tubular knitted gas mantle fabric, whether or
not impregnated, for use in incandescent gas mantles
|
Nil
|
-
|
3
|
166.
|
59.10
|
Unprocessed cotton belting, woven
|
Nil
|
-
|
-
|
167.
|
60
|
All goods in, or in relation to, the
manufacture of which any process is ordinarily carried on with the aid of
power (other than goods falling under sub-heading No. 6002.10) of textile
materials (other than cotton or man made fibre) not subjected to any further
process,
|
Nil
|
-
|
19
|
168.
|
60.01 or 60.02
|
Knitted or crocheted fabrics processed without
the aid of power or steam.
|
Nil
|
-
|
-
|
169.
|
6001.11,6001.21,
6001.91,6002.42 or 6002.92
|
Knitted or crocheted fabrics of cotton
|
Nil
|
-
|
-
|
170.
|
6001.12,6001.22,
6002.20, 6002.43 or 6002.93
|
Unprocessed knitted or crocheted fabrics
|
Nil
|
-
|
-
|
171.
|
63
|
Made up textile articles made out of handloom
fabrics
|
Nil
|
-
|
-
|
172.
|
63.01
|
The following blankets, the value of which
does not exceed Rs.150 per square meter, namely: -
(6301)
(6301) blankets of
wool;
(b) ����� blankets
of yarn of shoddy falling under heading No.55.09 or heading ��������� No.55.10 of the First Schedule
|
Nil
|
-
|
-
|
173.
|
6301.90
|
Jute blankets
|
Nil
|
-
|
-
|
173A.
|
64.01
|
Footwear of retail sale price not exceeding
Rs.125 per pair
Explanation:
�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.
|
Nil
|
-
|
-
|
174.
|
68
|
Goods, in which not less than 25% by weight of
fly-ash or phospho-gypsum or both have been used
|
Nil
|
-
|
25
|
175.
|
68 or 69
|
Stoneware, which are only salt glazed
|
Nil
|
-
|
-
|
176.
|
68 or 69
|
Sand lime bricks
|
Nil
|
-
|
-
|
177.
|
68.07
|
The following goods, namely: -
(i) ������ Articles
of mica;
(ii) ������ Mosaic
tiles, that is to say, tiles known commercially as �mosaic tiles�;
(iii) ����� Goods
manufactured at the site of construction for use in construction ��� work at such site;
(iv) ����� Lightweight
(solid or hollow) concrete building blocks
|
Nil
|
-
|
-
|
178.
|
68.07
|
Goods manufactured by Nirman Kendras and
Nirmithi Kendras
|
Nil
|
-
|
-
|
179.
|
69
|
Roofing tiles (including tiles used for
roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light
tiles and ceiling tiles)
|
Nil
|
-
|
-
|
180.
|
6906.10
|
Glazed tiles manufactured by a manufacturer
exclusively engaged in the process of printing, decorating or ornamenting of
the said glazed tiles
Explanation:
For the purposes of this entry,
the value of glazed tiles shall be the value charged for printing, decorating
or ornamenting of the said glazed tiles.
|
16%
|
|
19
|
181.
|
6906.10
|
Glazed tiles manufactured by a manufacturer
exclusively engaged in the process of printing, decorating or ornamenting of
the said glazed tiles on job work basis, by whom or on whose behalf no glazed
tiles are sold
|
Nil
|
-
|
19 and 27
|
182.
|
6906.90, 69.07,
69.09, 69.10 or
69.11
|
All goods manufactured by a manufacturer
exclusively engaged in the process of printing, decorating or ornamenting of
the said goods.
Explanation:
For the purposes of this entry,
the value of goods shall be the value charged for printing, decorating or
ornamenting of the said goods.
|
16%
|
-
|
19
|
183.
|
70
|
Glassware produced by mouth-blown process
|
Nil
|
-
|
-
|
184.
|
70
|
Optical glass manufactured by the Central
Glass and Ceramic Research Institute, Calcutta and intended for use by any
Department of the Central Government
|
Nil
|
-
|
-
|
185.
|
70.06, 70.07, 70.08, 7010.19, 7010.29 or
7013.90
|
All goods manufactured by a manufacturer
exclusively engaged in the process of printing, decorating or ornamenting of
the said goods
Explanation:
For the purposes of this entry,
the value of goods shall be the value charged for printing, decorating or
ornamenting of the said goods.
|
16%
|
-
|
19
|
186.
|
70.15
|
All goods (other than Table and kitchenware of
Glass) manufactured by a manufacturer exclusively engaged in the process of
printing, decorating or ornamenting of the said goods
Explanation:
For the purposes of this entry,
the value of goods shall be the value charged for printing, decorating or
ornamenting of the said goods.
|
16%
|
-
|
19
|
187.
|
71
|
Primary gold converted with the aid of power
any form of gold
Explanation:
For the purposes of the exemption,
�primary gold� means gold in any unfinished or semi-finished form and
includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets,
foils and wires.
|
Nil
|
-
|
-
|
188.
|
71
|
(I) ������ Articles
of - (a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f)
iridium; (g) osmium; or (h) ruthenium;
|
Nil
|
-
|
-
|
(II) ������ Ornaments
and the like articles made of gold or silver or both, whether or not set -
(a) ����� with stones or gems (real or
artificial), or with pearls (real, cultured or imitation); or
(b) ����� with
stones, gems and pearls of the kind mentioned at (a) or any combination
thereof;
|
Nil
|
-
|
-
|
(III) ����� Strips,
wires, sheets, plates and foils of gold used in the manufacture of articles ���������� of jewellery and parts thereof;
|
Nil
|
-
|
-
|
(IV) ����� Precious
and semi-precious stones, synthetic stones and pearls
Explanation:
For the purposes of entries (I),
(II) and (III), as the case may be, -
(i) �ornament� means a thing, in
any finished form, meant for personal ���������� adornment
or for the adornment of any idol, deity or any other object ���� of religious worship, made of, or
manufactured from, gold or silver or ������ both,
whether or not set with stones or gems (real or artificial) or with ��������� pearls (real, cultured or
imitation), or with all or any of them and ��������� includes
parts, pendants or broken pieces of ornaments;
(ii) ������ �metal� shall include,-
(a)���� any alloy in which any of the metals
specified in this entry at item ������ No.(I)
above predominates by weight over each of the other metals specified in such item or any other metal in such alloy;
(b)
��� any alloy in which the gold content
is not less than 37.5 per cent ���� by
weight;
(iii) ����� �articles� in relation to gold shall mean any thing (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.
|
Nil
|
-
|
-
|
189.
|
71
|
Silver, platinum, palladium, rhodium, iridium,
osmium and ruthenium in their primary forms, that is to say, any unfinished
or semi-finished form including ingots, bars, blocks, slabs, billets, shots,
pellets, rods, sheets, foils and wires
|
Nil
|
-
|
-
|
190.
|
72
|
Stainless steel circles cut on job work, for
use in the manufacture of utensils
|
Nil
|
-
|
19 and 28
|
191.
|
73
|
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
|
-
|
4
|
192.
|
73
|
Castings and forgings, cleared for manufacture
of sewing machines or chaff cutters (whether known as toka machine or by any
other name) used for cutting animal fodder
|
Nil
|
-
|
29
|
193.
|
73.02
|
Railway or tramway track construction material
or iron and steel
Explanation:
For the purposes of this exemption, the value of goods shall be the value of
goods excluding the value of rails.
|
16%
|
-
|
30
|
194.
|
73.10
|
Metal containers
|
Nil
|
-
|
31
|
195.
|
73.10 and 73.26
|
Mathematical boxes, geometry boxes and colour
boxes
|
Nil
|
-
|
-
|
196.
|
73.21 or 74.17
|
Kerosene burners, kerosene stoves and wood
burning stoves of iron or steel, copper or copper alloy
|
Nil
|
-
|
-
|
197.
|
73.21 or 94.05
|
Bio-gas stoves and hot plates of iron or
steel; bio-gas lights
|
Nil
|
-
|
-
|
198.
|
73.23 or 7615.10
|
Table, kitchen or other household articles and
parts thereof, other than pressure cookers and parts of pressure cookers
|
Nil
|
-
|
-
|
199.
|
74.02 or 74.03
|
Unrefined copper and unwrought copper,
intended for use in the manufacture of utensils or handicrafts
|
Nil
|
-
|
32
|
200.
|
74.09
|
All goods other than trimmed or untrimmed
sheets or circles of copper, intended for use in the manufacture of utensils
or handicrafts
|
Nil
|
-
|
32
|
201.
|
74.09
|
Trimmed or untrimmed sheets or circles of
copper, intended for use in the manufacture of handicrafts or utensils
|
Rs.3500 per metric tonne
|
-
|
33
|
202.
|
74.09 and 74.10
|
Copper strip and foil, intended to be used for
manufacture of imitation �Zari�
|
Nil
|
-
|
-
|
203.
|
76.10
|
Unwrought aluminium, whether or not alloyed,
intended for use in manufacture of utensils
|
Nil
|
-
|
34
|
204.
|
7604.21,7604.29, 7604.30, 76.08 and 76.09
|
Aluminium extrusions, square tubes and round
tubes of aluminium used in the manufacture of -
(1)������ artificial
limbs; or
(2) ����� any
of the following rehabilitation aids, namely:-
(i)� Somi brace
(ii) ���������� Ash brace
(iii) ��������� Taylor brace
(iv) ��������� Four post collars
(v) ���������� Thumb splint
(vi) ��������� Finger splint
(vii) ��������� Axilla crutches
(viii) Elbow crutches
(ix) ��������� Walking frames
(x) ���������� Wheel chair or Tricycle components
(xi) ��������� Braille shorthand machine
(xii) ��������� Folding cane for blind
|
Nil
|
-
|
4
|
205.
|
76.06
|
Aluminium plates and sheets (other than
circles), intended for use in manufacture of utensils
|
Nil
|
-
|
19 and 34
|
206.
|
76.06
|
Aluminium circles
|
Rs.2500 per metric tonne
|
-
|
19 and 34
|
207.
|
76.12
|
Metal containers, in or in relation to the
manufacture of which no process is ordinarily carried on with the aid of
power
|
Nil
|
-
|
-
|
208.
|
82
|
Pencil sharpeners and blades thereof
|
Nil
|
-
|
-
|
209.
|
82.06
|
Tools put up in sets
|
Nil
|
-
|
35
|
210.
|
82.11 or 82.14
|
Knives
|
Nil
|
-
|
-
|
211.
|
84
|
The Coir processing machinery specified in
List 3 supplied under Integrated coir Development Project being implemented
by the Government of Kerala
|
Nil
|
-
|
|
212.
|
84
|
Spinnerettes made, inter-alia, of Gold,
Platinum and Rhodium or any one or more of these metals, when cleared in
exchange of worn-out or damaged spinnerettes
|
16%
|
-
|
36
|
213.
|
84 or 87
|
Parts and components of motor vehicles,
manufacture in a factory and used within any other factory of the same
manufacturer in or in relation to the manufacture of goods, falling under
sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42
Explanation:
For the purposes of this
exemption, value of the parts and components of motor vehicles shall be equal
to sixty per cent. of the value of such parts and components as determined
under section 4 of the Central Excise Act, 1944, when sold by the
manufacturer as spare parts or spare Components
|
Rate of duty
applicable
on the said
parts and
components
of motor
vehicles
|
-
|
-
|
214.
|
84.08
|
Diesel engines upto 10 HP
|
Fifty percent of the duty of excise
specified in
the First
Schedule
|
-
|
-
|
215.
|
8414.30, 8414.99 or 84.18
|
Goods specified in List 4 intended to be used
for the installation of a cold storage, cold room or refrigerated vehicle,
for the preservation, storage or transport of agricultural produce
|
Nil
|
Nil
|
3 and 4
|
216.
|
87.15
|
Parts and air-conditioning machines
|
-
|
Nil
|
-
|
217.
|
84.30 or 87.05
|
(i)������� Drilling
rigs falling under heading No. 84.30, mounted on motor vehicle chassis
manufactured from chassis and compressor on which the duty of excise leviable
under the First Schedule has already been paid;
(ii) ������ Drilling
rigs mounted on motor vehicle chassis falling under heading No. ��� 87.05, manufactured from chassis and
compressor on which the duty of excise leviable under the First Schedule has
already been paid.
Explanation: For
the purposes of entries (i) and (ii), value of the drilling rig shall be its
value, excluding the value of the chassis and compressor used in such
drilling rig.
|
16%
|
-
|
37
|
218.
|
8452.19
|
Sewing machines, other than those with
in-built motors
|
Nil
|
-
|
-
|
219.
|
85.24
|
Recorded video cassettes intended for
television broadcasting and supplied in formats such as U-matic, Betacam or
any similar format
|
Nil
|
-
|
-
|
220.
|
85.24
|
The following goods, namely:-
(a)������ sound
recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools,
or reels or in other form of packing ;
(b) ����� television
and sound recording media such as video tapes and video discs
|
Nil
|
-
|
38
|
221.
|
85.28
|
Color television receivers, -
(i)������� where
the retail sale price is declared on�
the package, at the time of clearance from the factory of production,
and the retail sale price declared forms the sole consideration for sale to
the ultimate consumer;
|
16%
|
-
|
-
|
(ii) ������ in
other cases of �
(a)������ screen
size upto 36 cm
|
Rs.1500 Set
|
-
|
|
(b) screen size exceeding 36 cm but not 54 cm
|
Rs. 2800 per set
|
-
|
|
(c) screen size exceeding 54 cm but not 68 cm
|
Rs. 4300
per set
|
-
|
|
(d) screen size exceeding 68 cm but not 74 cm
|
Rs. 11200
per set
|
-
|
|
(e) screen size exceeding 74 cm but not 87 cm
|
Rs. 12900
per set
|
-
|
|
(f) screen size exceeding 87 cm but not 105 cm
|
Rs. 17900
per set
|
-
|
|
(g) screen size exceeding 105 cm
Explanation:
For the purposes of this entry,
�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 advertisements, delivery, packing,
forwarding and the like, as the case may be, and the price is the sole
consideration for such sale.
|
Rs. 33000
set
|
-
|
|
222.
|
85.28
|
All goods other than colour television
receivers
|
16%
|
-
|
-
|
223.
|
85.29
|
Television chassis (populated printed circuit
board) used for the manufacture of broadcast television receiver sets
(monochrome) other than video monitors, video projectors and projection
television sets.
|
Nil
|
-
|
5
|
224.
|
86.01 to 86.06
|
All goods
|
Nil
|
-
|
39
|
225.
|
87
|
Motor vehicle falling under �
(i) sub-heading No. 8702.10 or 8703.90, which
after clearance has been registered for use solely as ambulance; or
|
16%
|
Nil
|
40
|
(ii)
sub-heading No. 8703.90, which after clearance has been registered for use
solely as taxi
|
16%
|
8%
|
|
226.
|
87
|
Electrically
operated vehicles, namely, trolley buses, platform trucks, works trucks, tow
tractors, two or three wheeled motor vehicles; and battery powered road
vehicles
Explanation:
For
the purposes of the exemption, �electrically operated trolley buses� means
trolley buses which are run solely on electrical energy derived from an
external source, and �electrically operated platform trucks�, �electrically
operated work trucks� and �electrically operated tow tractors�, respectively,
means platform trucks, work trucks or tow tractors which are run solely on
electrical energy derived from one or more electrical batteries which are
fitted to such vehicles and �battery powered road vehicles� means road
vehicles which are run solely on electrical energy derived from one or more
electrical batteries fitted to such road vehicles.
|
16%
|
Nil
|
-
|
227.
|
87
|
Chassis
for use in the manufacturing of battery powered road vehicles
|
16%
|
Nil
|
4
|
228.
|
87
|
Motor
vehicles fitted with diesel generating sets intended for supply to the
Ministry of Defence for official purposes
Explanation:
For the purposes of this exemption, value of motor vehicle shall be deemed to
be equal to the value of the generating set fitted to such vehicle.
|
Rate of
duty
applicable
on the
diesel
generating
set fitted
on
the motor
vehicle
|
Nil
|
-
|
229.
|
87
|
(i) Motor
vehicles principally designed for the transport of more than six persons,
excluding the driver, including station wagons;
(ii) ������ Motor vehicles for the transport of
goods (other than those specially designed for the transport of compressed or
liquefied gases), falling under heading No. 87.04; and
(iii) ����� three wheeled motor vehicles
|
Nil
|
Nil
|
41
|
230.
|
87.01
|
Tractors
of engine capacity exceeding 1800cc, on which weightlifting or other
specialized material handling equipment is mounted, fitted or fixed
Explanation:
For
the purposes of this exemption, the value of tractors shall be the value of
the tractors excluding the value of weightlifting or other specialised
material handling equipment mounted, fitted or fixed on them.
|
16%
|
-
|
-
|
231.
|
87.02, 87.03, 87.04 or 87.16
|
(1)������ Motor vehicles
manufactured by a manufacturer, other than the manufacturer of the chassis -
|
|
|
42
|
(i)������� for the transport of
more than six persons but not more than twelve persons, excluding the driver,
including station wagons;
|
16%
|
16%
|
|
(ii) ������ for the transport of
more than twelve persons, excluding the driver ;
|
16%
|
Nil
|
|
(iii) for the transport of not more than six persons, excluding the
driver, including station wagons ;
|
16%
|
16%
|
|
(iv) ����� for the transport of
goods, other than petrol driven ;
|
16%
|
Nil
|
|
(v) ������ for the transport of
goods, other than mentioned against, (iv) above.
|
16%
|
16%
|
|
(2) ����� Vehicles of heading No. 87.16
manufactured by a manufacturer, other than the manufacturer of the chassis.
Explanation:
For the purposes of entries (1) and (2), the value of vehicle shall be
the value of the vehicle excluding the value of the chassis used in such
vehicle.
|
16%
|
-
|
42
|
232.
|
87.02,
87.04 or 87.06
|
Three or
more axled motor vehicles and chassis therefore (other than articulated
vehicles and chassis therefore)
Explanation:
For
the purposes of this exemption, �articulated vehicle� means a motor vehicle
to which a trailer is attached in such a manner that part of the trailer is
superimposed on, and a part of the weight of the trailer is borne by the
motor vehicle.
|
16%
|
Nil
|
-
|
233.
|
87.03
|
Cars for
physically handicapped persons
|
16%
|
Nil
|
43
|
234.
|
87.05
|
Special
purpose motor vehicles
|
Nil
|
-
|
44
|
235.
|
87.06
|
Motor
chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted
with engines, whether or not with cab
|
16%
|
Nil
|
-
|
236.
|
87.09
|
Tractors
of the type used on railway station platforms, on which weightlifting or
other specialised material handling equipment is mounted, fitted or fixed
Explanation:
For
the purposes of this exemption, the value of tractors shall be the value of
the tractors excluding the value of weightlifting or other specialised
material handling equipment mounted, fitted or fixed on them.
|
16%
|
-
|
-
|
237.
|
87.16
|
Parts and
accessories of vehicles of heading No. 87.12
|
Nil
|
-
|
-
|
238.
|
87.16
|
Trailers
fitted with diesel generating sets intended for supply to the Ministry of
Defense for official purposes
Explanation:
For
the purposes of this exemption, value of trailer shall be equal to the value
of the generating set fitted to such trailer
|
Rate of
duty
applicable
on the
diesel
generating
set fitted
on
the
trailer
|
-
|
-
|
239.
|
9003.11 or
9003.19
|
Frames and
mountings for spectacles, goggles or the like of value below Rs. 500 per
piece
|
Nil
|
-
|
-
|
240.
|
9004.90
|
All goods
other than sunglasses for correcting vision
|
Nil
|
-
|
-
|
241.
|
90.17
|
Parts of
drawing and mathematical instruments, used in the manufacture of such drawing
and mathematical instruments
|
Nil
|
-
|
4
|
242.
|
90.27
|
Kits
manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing
narcotic drugs and psychotropic substances
Explanation:
For
the purposes of this exemption, -
(a)������ �narcotic drugs� and �psychotropic substances�
shall have the meanings respectively assigned to them as defined 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.
|
Nil
|
-
|
-
|
243.
|
91.08,
91.09,
91.10,
91.11, 91.12, 91.13 or 91.14
|
Parts and
components used in the manufacture of watches and clocks of retail sale price
not exceeding Rs. 500/- per piece
Explanation:
For
the purposes of this exemption, �retail sale price� means the maximum price
at which the excisable goods in package 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
advertisements, delivery, packing, forwarding and the like, as the case may
be, and the price is the sole consideration for such sale.
|
Nil
|
-
|
4
|
|
|
|
243A.
|
94.04
|
Rubberised
coir mattresses
|
Nil
|
-
|
-
|
244.
|
95
|
Sports
goods
Explanation:
�Sports
goods� for the purposes of this entry do not cover articles and equipment for
general physical exercise.
|
Nil
|
-
|
-
|
245.
|
96.03
|
All goods
other than tooth brushes
|
Nil
|
-
|
-
|
246.
|
96.08
|
Pens and
parts thereof, of value not exceeding 100 per piece
|
Nil
|
-
|
-
|
247.
|
96.08
|
Ball point
pens including refills for ball point and parts thereof, of value not
exceeding Rs. 100 per piece
|
Nil
|
-
|
-
|
248.
|
96.08 or
96.09
|
Parts of
pencils including clutch pencils used in the manufacture of such pencils
including clutch pencils
|
Nil
|
-
|
4
|
249.
|
96.08
|
Pencils
|
Nil
|
-
|
-
|
250.
|
Any
Chapter
|
Goods
supplied for the official use of foreign diplomatic or consular missions in
India
|
Nil
|
Nil
|
45
|
251.
|
Any Chapter
|
(i) ������ Cement Bonded Particle Board
(ii) ������ Jute Particle Board
(iii) ����� Rice Husk Board
(iv) ����� Glass-fibre Reinforced Gypsum Board (GRG)
(v) ������ Sisal-fibre Boards
(vi) ����� Bagasse Board
|
Nil
|
-
|
-
|
252.
|
Any Chapter
|
Goods
required for, -
(a) ����� the substitution of ozone depleting
substances (ODS);
(b) ����� the setting up of new projects with
non-ozone depleting substances (non-ODS) technologies.
Explanation:
�Goods�
for the purpose of this exemption, means goods which are designed exclusively
for non-ozone depleting substances (non-ODS) technology.
|
Nil
|
Nil
|
46
|
253.
|
Any Chapter
|
Goods
other than the following, namely: -
(a)������ Electrical stampings
and laminations;
(b)������ Bearings; and
(c)������ Winding wires.
|
Nil
|
-
|
47
|
254.
|
Any Chapter
|
Non-conventional
energy devices/ systems specified in List 5
|
Nil
|
-
|
-
|
255.
|
Any Chapter
|
Parts of
goods falling under heading Nos. 86.01 to 86.06 used within the factory of
production or in any other factory of the same manufacturer in the
manufacture of goods falling under heading Nos. 86.01 to 86.06
|
Nil
|
-
|
4
|
256.
|
Any Chapter
|
All goods
manufactured in a factory and used within the same factory for building a
body or fabrication or mounting or fitting of structure or equipment on a
chassis falling under heading No. 87.06 of a motor vehicle of Chapter 87
|
Nil
|
-
|
48
|
257.
|
Any Chapter
|
Parts of
aeroplanes or helicopters required for manufacture or servicing of aeroplanes
or helicopter (other than rubber tyres and tubes for aeroplanes)
Explanation:
For
the purposes of this exemption, parts of aeroplanes or helicopters shall
include engines, engine parts, wireless transmission apparatus, wireless
receivers, iron and steel washers and screws, ball and roller bearings and
other parts falling within the First Schedule or the second Schedule, as the
case may be.
|
Nil
|
-
|
-
|
258.
|
Any Chapter
|
Parts of
hearing aids used within the factory of its production in the manufacture of
hearing aids, falling under heading No. 90.21 of the First Schedule
|
Nil
|
-
|
-
|
259.
|
Any Chapter
|
Medical
equipment and other goods specified in List 6
Explanation:
For
the purposes of this exemption, the items in the list above shall not include
Foley Balloon Catheters.
|
Nil
|
-
|
-
|
260.
|
Any Chapter
|
Mixture of
graphite and clay, used within the factory of production in the manufacture
of pencils or pencil leads falling under heading No. 96.08 or 96.09
|
Nil
|
-
|
-
|
261.
|
Any Chapter
|
Aluminium
ferrules, used within the factory of production or in any other factory, in
the manufacture of pencils falling under heading No. 96.08 or 96.09
|
Nil
|
-
|
-
|
262.
|
Any
chapter
|
The
following goods, namely: -
a)
Candles;
b)
Omitted;
c)
Tableware and kitchenware of glass;
d)
Imitation jewellery;
e)
Monochrome television receivers;
f) Vacuum
and gas filled bulbs or retail sale price not exceeding Rs. 20 per bulb;
g)
Sunglasses for correcting vision;
h) Watches
and clocks of retail sale price not exceeding Rs. 500 per piece;
i)
Omitted; and
j)
Toothbrushes.
Explanation:
�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 my be, and the price is the sole consideration for such
sale.��
|
Four
percent ad valorem
|
-
|
49
|
|
|
|
|
|
|
|
Conditions
1.������� If the manufacturer of the food
preparations produces a certificate from an officer not below the rank of the
Deputy Secretary to the Government of India or not below the rank of the Deputy
Secretary to the State Government concerned to the effect that such food
preparations have been distributed free to the economically weaker sections of
the society under a programme duly approved by the Central Government or the
State Government concerned, within five months from the date of clearance of
such goods or within such further period as the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be,
having jurisdiction may allow in this regard.
2.
(i)���� If the cement manufacturer
makes a declaration to the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction regarding the installed capacity of the factory before availing of
exemption under this notification or wherever there is a change in the said
capacity, and furnishes such information or documents, if any, as may be
required by the Deputy Commissioner or the Assistant Commissioner, as the case
may be, for his satisfaction in this regard.
(ii)��� The exemption shall be
applicable upto a maximum quantity of ninety-nine thousand tonnes in a
financial year. For computing the quantity of ninety-nine thousand tonnes in a
financial year, the clearances of cement effected under any other notification
shall be included. However, the clearances of cement effected on payment of
duty at the rate of Rs. 350 per tonne shall not be taken into account for
computing the above-mentioned quantity of ninety-nine thousand tonnes.
(iii)��������� The exemption under this notification
shall not be applicable to, -
(a)��� cement
manufactured from such clinker which is not manufactured within the same
factory; and
(b)��� cement
bearing a brand name or trade name (whether registered or not) of another
person;
Explanation:
For the purposes of condition (ii),
�brand name� or �trade 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,
signature, or invented words or any writing which is used in relation to a
product for the purpose of indicating, or so as 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.
2A.�� If, the
manufacturer produces to the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, a certificate to
the effect that the Liquefied Natural Gas (LNG) terminal which is to supply LNG
to the power project for which the supply is being made, has not been
commissioned.
3.���� The
exemption shall be allowed if it has been proved to the satisfaction of an
officer not below the rank of the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction that such goods are cleared for the intended use specified in
column (3) of the said Table.
4.���� Where such
use is elsewhere than the factory of production, the exemption shall be allowed
if the procedure set out in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is
followed.
5.���� The
Commissioner of Central Excise having jurisdiction over the refinery permits
the kerosene to be cleared to the said warehouse, for the purpose of this
exemption on such conditions he deems fit for the proper accountal for kerosene
cleared from the refinery and the payment of duty thereon.
6.������� If, -
(i)��� soaps are manufactured under
a scheme for the sale of Janata soap through public distribution system
approved in this behalf by the Government of India in the Ministry of Consumer
Affairs, Food and Public Distribution (Department of Food and Public
Distribution);
(ii) � sale of such soaps are
effected either through the National Co-operative Consumers Federation of India
Limited or through such other organization, as may be approved in this behalf
by the said Department of Food and Public Distribution under the scheme
referred to in (i) above, and such sale is at such prices to such Federation or
organization as may be fixed from time to time by the Government of India in
the Ministry of Commerce & Industry (Department of Industrial Policy &
Promotion).
7. ������� If, -
(i)��� bamboo is used for the
splints or for both splints and veneers; the amount of exemption shall be
increased, by thirty-five paise per hundred boxes;
(ii)�� the splints of such matches
are made of bamboo and the matches are packed in boxes of 40s, the rate of duty
shall be four-fifths of the rate applicable to matches of identical description
produced in the same factory but packed in boxes of 50s and if such packing in
boxes of 50s is not done, it shall be four-fifths of the notionally determined
rate for matches packed in boxes of 50s:
Provided
that an officer not below the rank of the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise,
as the case may be, having jurisdiction, is satisfied that the sum total of the
capital investment made from time to time on plant and machinery installed in
the industrial unit in which the said goods, under clearance, are manufactured,
is not more than twenty lakh rupees.
Explanation:
While
determining the sum total of the value of the capital investment, only the face
value of the investment at the time when such investment was made shall be
taken into account, but the value of the investment made on plant and machinery
which have been removed permanently from the industrial unit or rendered unfit
for any use shall be excluded from such determination.
8.��� The exemption shall be
available in respect of first clearances for home consumption from a factory
not exceeding 120 million matches during a financial year and that clearances
from the said factory during such financial year do not exceed 150 million
matches and also subject to the following other conditions, namely: -
(i)��� the total production of
matches in a calendar month during the aforesaid period by the said factory
does not exceed 15 million matches;
(ii)�� the total clearances, if
any, of matches for home consumption from the said factory during the preceding
financial year, did not exceed 150 million matches:
Provided
that �
(a)��� where
bamboo is used for the splints or for both splints and veneers, the amount of
exemption shall be increased by thirty-five paise per hundred boxes of 50 matches;
(b)��� where the
splints of such matches are made of bamboo and the matches are packed in boxes
of 40 matches, the rate of duty shall be four-fifths of the rate applicable to
matches of identical description produced in the same factory but packed in
boxes of 50 matches and if such packing in boxes of 50 matches is not done, it
shall be four-fifths of the notionally determined rate for matches packed in
boxes of 50 matches:
Provided
further that the exemption available shall not apply to the
said matches where a manufacturer uses any other manufacturer�s label which is
approved by the proper officer for matches packed in boxes attracting a higher
rate of duty than the rate of duty specified in the corresponding entry in
column (4) of the Table.
Explanation:
For
the purpose of the matches mentioned in column (3), against S. No. 67 of the
said Table, -
(1)������ no process other than the mechanical
process employed for -
(a)���� filling
of boxes with matches;
(b)���� dipping
of splints in the composition for match heads;
(c)���� frame
filling;
(d)���� affixing
of central excise stamps;
(e)���� packing;
(f)����� the
process of giving �
(i)��������� the
cardboard flats or strips the configuration of a match box including the outer
slide or the inner slide, or
(ii)��������� the
veneer flats or strips, the configuration of a matchbox including the outer
slide or the inner slide with the use of match paper,
(g)�� pasting
of labels on matchboxes or veneers or cardboards, shall be deemed to be a
process ordinarily carried on with the aid of power;
(2)�� any
other manufacturer referred to in the second proviso shall mean a manufacturer
in respect of whom any one or more of the following conditions relating to
clearances of matches for home consumption from, or production of matches by a
factory, or the process of manufacture apply, namely: -
(i)����� such
clearances exceed 150 million matches during the financial year;
(ii)���� such clearances during the preceding financial year had exceeded
150 million matches;
(iii)��� such production of matches in a calendar
month during the financial year exceeds 15 million matches;
(iv)���� any process mentioned in clause (1) above is ordinarily carried
on with the aid of power.
9.��� If manufactured by M/s.
Hindustan Antibiotics Limited, Pimpri and used in the factory of production in
the manufacture of kits for testing narcotic drugs and psychotropic substances.
Explanation:
For
the purposes of this condition, -
(a) � �narcotic
drugs� and �psychotropic substances� shall have the meanings respectively
assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of
the Narcotic Drugs and Psychotropic Substances Act, 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.
10.� If the unexpanded polystyrene
beads are purchased by the Malaria Research Centre, New Delhi on behalf of the
Government of India in the Ministry of Health and Family Welfare, for use in
malaria control activities and the said Malaria Research Centre gives an
undertaking�
(a)�� to produce a certificate from
the Ministry of Health and Family Welfare to the effect that the said
unexpanded polystyrene beads shall be used in malaria research activities
within one month from the date of such purchase or within such extended period
as the proper officer may allow; and
(b)�� to the effect that in case
the unexpanded polystyrene beads are not so used, it shall pay duty which would
have been levied thereon but for the exemption contained herein:
Provided
that the said Malaria Research Centre may sell or
otherwise dispose of the unexpanded polystyrene beads so purchased, subject to
the condition that it shall, within a month of such sale or disposal, -
(i)� intimate to the proper officer the
circumstances leading to such sale or disposal; and
(ii)������ pay the duty, which
would have been levied thereon but for the exemption, contained in this
notification:
Provided
further that the proper officer may accept the said
intimation after the expiry of the specified time of one month, if he is
satisfied that the said Malaria Research Centre was prevented by sufficient
cause from furnishing such information or from payment of the said duty of
excise within the specified time.
11.�� If such
tyres are for use on animal drawn vehicles or hand carts and such tubes are for
use with such tyres and every such tyre and tube bears a durable and prominent
marking of the letters �ADV� on it.
12.�� If it is
proved to the satisfaction of the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction that the parts are intended to be used as original equipment parts
in the manufacture of main battle tanks falling under heading No. 87.10 of the
First Schedule.
13.
(1)��� This exemption shall apply
only to the paper and paperboard or articles made therefrom cleared for home
consumption from a factory in any financial year, upto first clearances of an
aggregate quantity not exceeding 3500 Metric Tonnes.
(2)��� The exemption shall not be
applicable to a manufacturer of the said goods who avails of the exemption
under the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 8/2000-Central Excise, dated the 1st
March, 2000 and 9/2000- Central Excise, dated the 1st March 2000
published in the Gazette of India vide number G.S.R. 187(E), dated the 1st
March, 2000, published in the Gazette of India vide 8/2001-Central Excise,
dated the 1st March, 2001 and 9/2001- Central Excise, dated the 1st
March 2001.
14.������ If the manufacturer produces at the time
of clearance a certificate from an authorized officer of the Handloom
Co-operative Society, National Handloom Development Corporation or State
Government Handloom Development Corporation, as the case may be, that the yarn
is going to be used only on handlooms.
15.������ If manufactured out of yarn �
(i)� falling under Chapter 51,52, 54 or 55 of the
First Schedule; and
(ii)�� on which the appropriate
duty of excise under the First Schedule, the special duty of excise leviable
under the Second Schedule to the Central Excise Tariff Act or as the case may
be, the additional duty leviable under the Customs Tariff Act, 1975 has already
been paid.
16.������ If manufactured out of yarn -
(i)� falling under Chapter 51 or 52 of the First
Schedule; and
(ii)�� 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 has already been paid.
17.������ If, -
(i)���� manufactured out of yarn
falling under Chapter 51, 52, 54 or 55 of the First Schedule; and
(ii)��� manufactured out of yarn on
which the appropriate duty of excise under the First Schedule, the special duty
of excise leviable under the Second Schedule to the Central Excise Tariff Act
or as the case may be, the additional duty leviable under the Customs Tariff
Act, 1975 has already been paid; and
(iii)�� the dyeing, printing,
bleaching or mercerizing is done without the aid of power or steam.
18.������ If manufactured out of yarn �
(i) falling under Chapter 51, 52, 54 or 55 of the
First Schedule; and
(ii)��� on which the appropriate
duty of excise under the First Schedule, the special duty of excise leviable
under the Second Schedule to the Central Excise Tariff Act or as the case may
be, the additional duty leviable under the Customs Tariff Act, 1975 has already
been paid; and
(iii)�� no credit under rule 3 or
rule 11 of the CENVAT Credit Rules, 2001 has been availed in the process of
dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed,
bleached or mercerised yarn.
19.������ If no credit under rule 3 or rule 11 of
the CENVAT Credit Rules, 2001 has been taken;
20.�� The
exemption shall not apply to woven fabrics of wool, cotton or man-made fibres,
if such fabrics are processed in a factory having facilities (including plant
and equipment) for carrying out bleaching, dyeing, or printing or any one or
more of these processes with the aid of power of steam.
21.������ If, -
(i)��� a certificate to the effect
that such fabrics have been woven in a prison and have been sent for further
processing to an independent processor or a composite mill, outside the prison
is given by the Inspector General of the Prisons or an officer duly authorised
by him in this behalf in the Government of the State or the Union territory, as
the case may be;
(ii)�� a separate account is
maintained in respect of such fabrics by the said independent processor or a
composite mill; and
(iii)� the said independent
processor or a composite mill produces a certificate or evidence to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise,
as the case may be, within a period of ninety days or such extended period as
may be permitted by the Commissioner of Central Excise, to the effect that the
said fabrics have been returned after processing to the prison from which the
fabrics were received.
22.������ If, -
(i)���� manufactured
out of yarn, falling under sub-heading No. 5402.42 of the First Schedule on
which the appropriate duty of excise under the First Schedule, the special duty
of excise leviable under the Second Schedule to the Central Excise Tariff Act
or as the case may be, the additional duty leviable under the Customs Tariff
Act, 1975 has already been paid; and
(ii)��� no credit
under rule 3 or rule 11 of the CENVAT Credit Rules, 2001 has been availed in
the process of dyeing, printing, bleaching or mercerising in the manufacture of
dyed, printed, bleached or mercerised yarn.
23.������ If, -
(i)��� manufactured out of textured
or draw-twisted yarn, falling under Chapter 54 of the First Schedule on which
the appropriate duty of excise under the First Schedule, the special duty of
excise leviable under the Second Schedule to the Central Excise Tariff Act, or
as the case may be, the additional duty leviable under the Customs Tariff Act,
1975 has already been paid; and
(ii)�� no credit under rule 3 or
rule 11 of the CENVAT Credit Rules, 2001 has been availed in the process of
dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed,
bleached or mercerised yarn.
24.������ If, -
(i)��� the dyeing, printing,
bleaching or mercerising is done without the aid of power or steam; and
(ii)�� manufactured out of yarn
falling under Chapter 54 of the First Schedule on which the appropriate duty of
excise under the First Schedule, the special duty of excise leviable under the
Second Schedule to the Central Excise Tariff Act or as the case may be, the
additional duty leviable under the Customs Tariff Act, 1975 has already been
paid.
25.� If the manufacturer maintains
proper account in such form and in such manner as the Commissioner of Central
Excise having jurisdiction may specify in this behalf, for receipt and use of
fly-ash or phospho-gypsum or both, in the manufacture of all goods falling
under Chapter 68 of the First Schedule and files, a monthly return in the form
and manner as may be specified by such Commissioner of Central Excise, with the
Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, having jurisdiction.
26.� If the Nirman Kendra or the
Nirmithi Kendra produces a certificate from an officer not below the rank of
the Deputy Secretary to the Government of India in the Ministry of Urban
Development, to the effect that-
(a) the said Nirman Kendra or the
said Nirmithi Kendra is recognised as such by the Government of India; and
(b) the goods manufactured by such
Nirman Kendra or Nirmithi Kendra are intended for construction of low cost
houses.
27.� If such glazed tiles are not
subjected to the process of printing, decorating or ornamenting by the job
worker, for or on behalf of any manufacturer of glazed tiles.
28.� If such goods are not produced
or manufactured by a manufacturer who produces or manufactures steel from iron
ore or concentrate.
29.������ If, -
(a)��� the castings and forgings
produced in a factory are used in that factory for the production of sewing
machines or chaff cutters; or
(b)��� the castings or forgings are
supplied directly from the factory of manufacture, to the factory of a manufacturer
of sewing machines or chaff cutters and the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be,
having jurisdiction is satisfied that the castings or forgings are intended for
use in the manufacture of sewing machines or chaff cutters.
30.�� If
manufactured out of rails on which duty of excise has been paid and no credit
of duty paid on such rails has been taken under rule 3 or rule 11 of the CENVAT
Credit Rules, 2001.
31.������ If, -
(a)��� in or in relation to the
manufacture of such containers no process is ordinarily carried on with the aid
of power; or
(b)��� such containers are produced
by the manufacturer thereof without the aid of power from sheets, which had
been tinned, printed, coated or lacquered by others with the aid of power.
32.�� If such
goods are not produced or manufactured by a manufacturer who produces or
manufactures copper from copper ore or copper concentrate.
33.������ If, -
(a) ����� no credit of duty paid on
inputs under� rule 3 or rule 11 of the
CENVAT Credit Rules, 2001 has been taken;
(b)
���������� the entire amount of duty is
paid in cash or through account -current; and
(c) ������ such goods are not
produced or manufactured by a manufacturer who produces or manufactures copper
from copper ore or copper concentrate:
Provided
that the duty shall not be payable by a manufacturer who
produces or manufactures trimmed sheets or circles from duty paid untrimmed
sheets or circles.
34.�� If such
goods are not produced or manufactured by a manufacturer who produces or
manufactures aluminium from aluminium ore or aluminium concentrate.
35.�� If
manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First
Schedule, on which duty of excise specified in the First Schedule or the
additional duty leviable under the Customs Tariff Act, 1975, as the case may
be, has already been paid.
36.������ The duty would be leviable as if the
value of the spinnerettes were equal to-
(i)� the cost of exchange, that is to say, the
aggregate of-
(a)���� labour charges;
(b)�� price charged for that
quantity of gold, platinum and rhodium, if any, which is in excess of the
respective quantity of gold, platinum or rhodium contained in the worn out or
damaged spinnerettes; and
(c)���� any other charges paid for the exchange of
such spinnerettes; and
(ii)
���������� the insurance and freight
charges, both ways.
37.� If no credit of duty paid on
the chassis and compressor has been taken under rule 3 or rule 11 of the CENVAT
Credit Rules, 2001.
38.������ If, -
(i)
���������� made from unrecorded articles
falling under heading No. 85.23; and
(ii)
(a)������ not intended for sale; or
(b)��� intended
for sale or supply to All India Radio or any other Department of Government of
India in the Ministry of Information and Broadcasting; or
(c)��� intended
for sale or supply, in the form of U-matic videotapes formats of width not less
than 19 millimeters, to Doordarshan.
39.������ If, -
(a)��������� intended for use by the Indian
Railways or the Konkan Railway Corporation; and
(b)��� the ownership of the said
goods vests in the Indian Railways or the Konkan Railway Corporation.
40.
(a)��� The
manufacturer pays duties of excise at the rate of 16% ad valorem under
the First Schedule and 16% ad valorem under the Second Schedule in the
case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No.
8703.90 at the time of clearance of the vehicle;
(b)��� The
manufacturer files the claim for refund of duty paid in excess of that
specified under this exemption, in the proforma prescribed under rule 173S of
the Central Excise Rules, 1944, with the Deputy Commissioner of Central Excise
or the Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction, before the expiry of six months from the date of payment of duty
on the said motor vehicle;
(c)��� The
manufacturer furnishes to the said Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, a certificate
from an officer authorised by the concerned State Transport Authority, to the
effect that the said motor vehicle has been registered for use solely as
ambulance or taxi, as the case may be, within three months, or such extended
period not exceeding a further period of three months as the said Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise,
as the case may be, may allow, from the date of clearance of the said motor
vehicle from the factory of the manufacturer;
(d)��� Where the
manufacturer has collected an amount, as representing the duties of excise, in
excess of the duties payable under this exemption from the buyer, on receipt of
a communication from the said Deputy Commissioner or Assistant Commissioner, as
the case may be, that the claim is otherwise eligible for sanction, the
manufacturer shall return the excess amount so collected and submit evidence to
the said Deputy Commissioner or Assistant Commissioner to the effect that the
said amount has been duly returned to the buyer; and
(e)��� in the
case of ambulance, the concessional rate of duty shall apply only when the
ambulance is supplied to �
(i)���� hospitals, nursing homes or
sanatoriums, run by the Central Government or a State Government or a Union Territory
Administration or a local authority, or are registered as such with any
Department of the Central Government, or a State Government or a Union
Territory Administration or a local authority; or
(ii)���������� the Indian Red Cross Society.
41.�� If
manufactured out of chassis under heading No. 87.06 on which duty of excise has
been paid and no credit of duty paid on such chassis and other inputs used in
the manufacture of such vehicle has been taken under rule 3 or rule 11 of the
CENVAT Credit Rules, 2001:
Provided
that this exemption is not applicable to a manufacturer of
said vehicles �
(a)��� who is
manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the
ownership of which remains vested in the chassis manufacturer or the sale of
the vehicle so manufactured is made by such chassis manufacturer on his
account; and
(b)��� who is
manufacturing chassis and using such chassis for further manufacture of such
vehicle.
42.�� If no
credit of the duty paid on the chassis has been taken under rule 3 or rule 11
of the CENVAT Credit Rules, 2001;
43.�� If an
officer not below the rank of the Deputy Secretary to the Government of India
in the Ministry of Industry certifies that the said goods are capable of being
used by the physically handicapped persons.
44.�� If
manufactured out of chassis and equipment, on which the duty of excise leviable
under the First Schedule or the additional duty leviable under section 3 of the
Customs Tariff Act, 1975, as the case may be, has already been paid.
45.� If, before the clearance of
the goods, the manufacturer produces to the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be,
having jurisdiction over his factory �
(a)�� a certificate from the
Protocol Division of the Ministry of External Affairs that the concerned
foreign diplomatic or consular mission is entitled to exemption from excise
duty based on the principle of reciprocity; and
(b)�� an undertaking from the head
of the concerned diplomatic mission or consulate or by an officer duly
authorized by him, that-
(i)���� he will
produce a certificate, within three months from the date of clearance of the
goods or such extended period as may be permitted by the Deputy Commissioner of
Central Excise or the Assistant Commissioner of Central Excise, as the case may
be, that the goods have been put to use, or are in the use, as the case may be,
of the mission or consulate;
(ii)��� the goods
will not be sold or otherwise disposed of before the expiry of three years from
the date of clearance of the goods, and
(iii)�� in the
event of non-compliance of sub-clause (i), the diplomatic or consular mission
will� pay the duty, which would have
been leviable at the time of clearance of goods, but for this exemption.
46.������ If, -
(i)��� the project for the purpose
of substitution of ozone depleting substances or for setting up of new projects
with non-ozone depleting substances (non-ODS) technologies has been approved by
the steering committee set up in the Ministry of Environment and Forests of the
Government of India for the clearance of such projects;
(ii)�� the manufacturer furnishes,
in each case, a certificate duly signed by an officer not below the rank of the
Deputy Secretary to the Government of India in the Ministry of Environment and
Forests to the effect that the said goods are required for the said purpose.
47.������ If the goods are used, -
(i)��� in the manufacture of the
following 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;
and
���������� (ii)
(a)���� within the factory of production; or
(b)�� where such use is elsewhere
than in the factory of production, the procedure set out in the Central Excise
(Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable
Goods) Rules, 2001, is followed.
48.�� If, duty of
excise on the chassis leviable under the First Schedule or special duty of
excise leviable under the Second Schedule to the Central Excise Tariff Act or
the additional duty leviable under section 3 of the Customs Tariff Act, 1975,
as the case may be, has been paid.
49.�� The
exemption contained in this notification shall apply subject to the following
conditions, namely: -
���������� (i)������� No credit of the duty paid on
(a)
inputs; or
(b)
capital goods exclusively
used
in the manufacture of these goods has been taken under rule 3 or rule 11 of the
CENVAT Credit Rules, 2001 and
(ii)������ the duty is paid in cash
or through the account current.
Explanation:
For the removal of doubts, it is clarified that a manufacturer who has availed
of full exemption under notification No. 8/2000-Central Excise, dated 1st
March, 2000 or 8/2001-Central Excise, dated the 1st March, 2001, as
the case may be, in any financial year, is permitted to avail this exemption in
the same financial year.
LIST 1
(See S. Nos. 47, 48 and 57 of the Table)
(1)
Streptomycin
(2)
Isoniazid
(3)
Thiacetazone
(4)
Ethambutol
(5) Sodium
PAS
(6)
Pyrazinamide
(7) Dapsone
(8)
Clofazamine
(9)
Tetracycline Hydrochloride
(10)
Pilocarpine
(11)
Hydrocortisone
(12)
Idoxuridine
(13)
Acetazolamide
(14)
Atropine
(15)
Homatropin
(16)
Chloroquine
(17)
Amodiaquine
(18) Quinine
(19)
Pyrimethamine
(20)
Sulfamethopyrezine
(21) Diethyl
Carbamazine.
(22)
Arteether or formulation of artemisinin.
LIST 2 (See
S. No. 48 of the Table)
(1) Meta
Aminophenol
(2) Para
Nitrochlorobenzene (PNCB)
(3)
Picolines
(4)
Novaldiamine
(5) Ethoxy
methylene diethyl-malonate
(6)
Hydrazine Hydrate
(7) DL-2
Amino-1 butanol
(8)
Guanidine Nitrate
(9) Citric
Acid
(10) 4,7-DCQ
(Dichloroquinoline)
(11)
N-methyl Piperazine
(12)
D-2-Aminobutanol (O-Aminobutanol)
(13) Diethyl
Carbamyl Chloride
(14)
4-Cyanopyridine
(15)
Isonicotinic acid
(16)
Thiosemicarbazide
(17)
1-Nitropropane
(18)
4-Amino-4 Nitrodiphenyl Sulphide
(19)
N-(4-Chlorophenyl)-O-Phenylene Diamine
(20)
5-Iodouracil
(21)
1-Acetyl-5-Iodouracil
(22)
2-Amino-5-Mercapto-1, 2,4-Thiadiazole
(23)
2-Amino-5-Amino-Sulfomyl-1, 3,4-Thiadiazole
(24)
2-Acetylamino-5-Mercapto-1, 3,4-Thiadiazole.
LIST 3 (See
S. No. 211 of the Table)
(1) Coconut
Husk Crushers
(2) Coconut
Husk Defibering Mill
(3) Sifter
Or Siever (For Separating Coir Fibre From Pith)
(4) Turbo
Cleaner (For Cleaning The Fibre)
(5) Bailing
Press
(6)
Willowing Machines (For Cleaning And Preparing Fibre For Spinning)
(7)
Motorised Spinning Ratts
LIST 4 (See
S. No. 215 of the Table)
(1) Gas
Compressors, all types
(2)
Flywheels and pulley
(3) Truck
refrigeration unit
(4)
Walk-in-coolers/walk-in-freezers
(5)
Condensing unit
(6)
Evaporator
(7) Oil
separator
(8) Receiver
(9) Purger
(10) Air
cooling unit/ air handling unit, all types
(11)
Evaporator coils, all types
(12) Plate
freezer
(13) Blast
freezer
(14) IQF
freezer
(15) Cooling
tower
(16)
Condensor-atmospheric/shell and tube/ evaporative
(17) Valves
and fittings
LIST 5 (See
S. No. 254 of the Table)
(1) Flat
Plate Solar Collector
(2) Black
Continuously Plated Solar Selective Coating Sheets (In Cut Length Or In Coil)
And Fins And Tubes
(3)
Concentrating And Pipe Type Solar Collectors
(4) Solar
Cooker
(5) Solar
Water Heater And System
(6) Solar
Air Heating System
(7) Solar
Low Pressure Steam System
(8) Solar
Stills And Desalination System
(9) Solar
Pump Based On Solar Thermal And Solar Photovoltaic Conversion
(10) Solar
Power Generating System
(11) Solar
Photovoltaic Modules And Panel For Water Pumping And Other Applications
(12) Solar
Crop Driers And System
(13) Wind
Operated Electricity Generator, Its Components And Parts Thereof
(14) Water
Pumping Wind Mill, Wind Aero-Generators And Battery Charger
(15) Bio-Gas
Plants And Bio-Gas Engines
(16)
Agricultural, Forestry, Agro-Industrial, Industrial, Municipal And Urban Waste
Conversion Device Producing Energy
(17)
Equipment For Utilising Ocean Waves Energy
(18) Solar
Lantern
(19) Ocean
Thermal Energy Conversion Systems
(20) Parts
Consumed Within The Factory Of Production Of Such Parts For The Manufacture Of
Goods Specified At S. Nos. 1 To 19 Above
(21) Solar
Photovoltaic Cell
LIST 6 (See
S. No. 259 of the Table)
(1)
Argon/ Krypton Laser
(2)
Aspiration - Irrigation -Equipment
(3)
Automatic Keratometer
(4)
Automatic Refractometer
(5) C.A.M.
Stimulator
(6) Colour
Vision Testing Equipment
(7) Complete
Refraction Unit With Phoropter/ Projectochart
(8) Contact
Lens Lathe
(9) Contact
Lens Polishing Machine
(10) Contact
Lens Thickness Measuring Gauge
(11) Corneal
Anesthesiometer
(12)
Cryo-Lathe
(13) Dark
Adaptometer
(14)
Diathermy Equipment
(15)
Exophthalmometer
(16)
Fluorescein Angiography Equipment Including Fundus Camera
(17) Glare
Testing Equipment
(18)
Gonioscope, 3 Mirror Lens, Special Lenses For Laser Delivery, Special
Diagnostic Lenses (14D, 20D, 90D), Endo Lens
(19)
Intraocular Lenses/ Keratoprosthesis/ Orbital Implants
(20)
Keratometer
(21) Laser
Interferometer
(22)
Lensometer/Projection Lensometer.
(23) Low
Visual Aids And Sets (Telescopic Glasses)
(24)
Microsurgical Needle, Cannuals, Blades, Trephine Blades, Membrane Peelers,
Diathermy Probes, Vitreous Cutters
Atraumatic
Needles And Sutures, Intra Ocular Scissors And Forceps
(25) Ocular
Electro
Physiological
Testing Equipment (Electroretinography / Electroculography/ Visually Evoked Response
Equipment (ERG, EOG And VER)
(26)
Operating Glasses (2X, 4X, 6X)/ Binomag
(27)
Ophthalmic Cryo Equipment
(28)
Ophthalmic Hydraulic Chair
(29)
Ophthalmic Operating Lights And Fibre Optic Lights
(30)
Ophthalmic/Xenon Arc
(31)
Ophthalmoscope - Direct/ Indirect
(32)
Ophthalmo Dynamometer
(33) Pachhy
Meter-Optical/ Electronic
(34)
Pantoscope
(35)
Phaco-Emulsification System (Fragmentome)
(36)
Photoelectric Keratoscope And Thermokeratoscope
(37) Photo
Slit Lamp
(38) Prism
Bars
(39)
Projection Magnifier For Contact Lens Inspection And Verification
(40)
Pseudo-Isochromatic Chart Book/Ishaire
(41)
Radiuscope Base Curve (For Measurement Of Contact Lenses)
(42)
Refractometer
(43)
Retinoscope Streak/Spot
(44) Roper
Hall Foreign Body Locator
(45)
Silicone Sponges/Rubber/ Bands, For Retinal Detachment Surgery
(46) Slit
Lamp Biomicroscope
(47)
Softometer For Measurement Of The Base Curve Of Soft Contact Lens
(48)
Specular Microscope With Monitor And Recorder
(49)
Stereozoom Microscope For Inspection Of Contact Lens
(50)
Sterilisers (High Speed/ Ethylene)
(51)
Surgical Operating Microscope Manual
(52)
Surgical Operating Zoom Microscope With Close Circuit T.V. Camera
(53)
Synoptophore
(54)
Tonometer (Schtotz/ Applensation/Pheumo)
(55)
Ultrasonography A.B.M. Scan/ Pacchymeter/Cleaner
(56) Visual
Field Recording Equipment
(57)
Vitrectomy Equipment (Ocutome System)
(58) Yag
Laser
(59) Diode
Laser
(60) Excimer
Laser
(61)
Australia Antigen RIA Kit
(62) Cardiac
Catheter With Guidewire
(63) Clips
For Aneurysms And Clips Applying Forceps In Neuro-Surgery
(64) Cardio
Vascular Suture
(65)
Cardiovascular Special Instruments, Namely: -
���������� (i) Coronary Perfusion Cannulae
���������� (ii) Electrical Or Gas Operated
Sternal Cutter
�(iii) High Pressure Stop Cock And Connector For
Pressure Recording
�(iv) Vascular Bull-Dog Clamps
�(v) Vascular Clamps
�(vi) Vascular Needle Holder
(vii)
Vascular Scissors Straight Or Angled
(viii)
Vascular Tissue Forceps
(66)
Compressed Air Breathing
Apparatus
Complete
(67) D.C.
Defibrillator For Internal Use And Pace Makers
(68)
Endotracheal Tube
(69)
Haemodialysor
(70) Heart
Lung Machine
(71) Heart
Valve Prosthesis Including Valve Frames
(72)
Nebulized Humidifier
(73)
Hydrocephalus Shunt
(74)
Hyper-Baric Oxygen Chamber
(75) Fogarty
And Embolectomy Catheter
(76)
Implantable Cardiac Pacemaker
(77)
Intra-Arterial Catheters And Guidewire And Material For Intervention Radiology
(78)
Intra-Cardiac Patches
(79)
Nebulizers Excluding: -
(i)
Ultrasonic Nebulizer
(ii)
Heat Nebulizer
(80) Omayya
Reservoir For Intraventricular Investigation/ Therapy
(81)
Operating Set For Percutaneous Nephrostomy And Percutaneous Removal Of Kidney
Stones With Continuous Irrigation And Suction With Ultrasonic Lithotrite, Etc.
(82) Ostomy
Products (Appliances) For Managing Colostomy, Illcostomy, Ureterostomy, Illeal
Conduit Urostomy Stoma Cases Such As Bag, Belt, Adhesives Seal Or Disc Or Roll
Adhesive Remover, Skin Barrier Micropore Surgical Tapes, Bag Closing Clamps
Karaya Seal Paste Or Powder, Irrigation Sets, Plastic Or Rubber Faceplate,
Flanges, Male Or Female Urinary Incontinency Set, Skin Gels, In Parts Or Sets
(83)
Oxygenator
(84) Plastic
Disposable 3-Way Connector
(85)
Portable Intermittent Positive, Pressure Breathing Apparatus
(86)
Pulmoflator
(87)
Respirators Including Ventimeter
(88)
Sengstaken Tube
(89)
Tracheostomy Tube
(90)
Ventilator Used With Anesthesia Apparatus
(91)
Vascular Grafts
(92)
Tracheostomy Tube Of Plain PVC, Low Pressure PVC, Red Rubber Plain, And Red
Rubber Cuffed
(93) Various
Types Of Cardiac Catheter Including Balloon Tipped, Double Lumen And PTCA
Catheter, And Endomyocardial Biopsy Forcep
(94)
Disposable And Non-Disposable Cannula For Aorta, Vena Cavae And Similar Veins
And Blood Vessels And Cannula For Intra Corporal Spaces
(95)
Programmer For Pacemaker
(96)
Ancillaries For Blood Component Therapy Required For The Treatment Of Cancer,
Namely, Y Type Blood Solution Recipient Set; Transfer Pack 1000 Ml. And 300
Ml.; Disposable Pherasis Bowl 225 Ml. And 373 Ml.; Hydoxy Ethyl Starch Solution
(Plasma Sterile); Wasting Harness With Bypass; And Waste Bags
(97) AIDS
(Acquired Immune Deficiency Syndrome) Test Kits; Enhanced Luminescence
Analysers For AIDS, Hepatitis And Other Analyses
(98) Iridium
Wire
(99)
Anti-HLA Sera (AB-CDR)
(100)
T.P.H.A. Kits And AIDS Diagnostic Kits
(101) Gamma
Knife
(102) Bone
Marrow Transplant Equipment Including Silastic Long Standing Intravenous
Catheters For Chemotherapy
(103) Cell
Separator
(104)
Pressure Transducer And Pressure Amplifier
(105) Cell
Saver
(106)
Continuous Ambulatory Peritoneal Dialysis Fluid
(107)
Craniotome (Pneumatic And Electric Equipment) And Drills
(108)
Binocular Loupes
(109) Intra
Aortic Ballon Pump
(110) Remote
After Loading Brachy Therapy Equipment
(111)
Dosimetry System
(112) Cell
Saver Equipment
(113) Cell
Washer
(114) Thawer
Equipment For Blood Warming
(115)
Mammography Unit
(116) O2 Concentrator
(117)
Ventricular Assist Device
(118) Pace
Maker
(119)
Activated Clot Time Machine
(120) Cobalt
Therapy Unit
(121) Colour
Doppler Ultrasound Scanner
(122) SPECT
Gamma Camera
(123) Deep
Therapy Unit
(124)
Cardiac And Vascular Angiography System Including Digital Substraction
Angiography
(125) Pulse
Oximeter
(126) Blood
Gas Analyser
(127) Sodium
Potassium Analyser
(128)
Ultrasonic Surgical Aspirator
(129) Intra
Cranial Pressure Monitoring Equipment
(130) Radio
Therapy Simulator
(131)
Treatment Planning System
(132)
Angiography Contrast Agent
(133) Image
Intensifier
(134)
Magnetic Resonance Imaging System
(135)
Surgical Laser
(136)
Electro/Hydraulic Operating Table For Cardio Thoracic And Neuro Surgery
(137) Auto
Analyser For Enzymes, Drug Levels And Biochemical Investigations
(138)
Implants For Pain Relief And Bladder Control
(139)
Artificial Electronics Larynx Instruments
(140)
Ventilators Other Than Those Used With Anesthesia
(141)
Digital Video EEG System
(142)
Instruments And Implants For Severely Physically Handicapped Patients And Joint
Replacement And Spinal Instruments And Implants Including Bone Cement
(143) Linear
Accelerator
(144) Small
Portable Pumps Used For Giving Slow Infusion Of Anti-Cancer Drugs Or
Thalassaemic Drug
LIST 6A
(See S. No.
24A of the Table)
1.������� 120 MW Combined Cycle Gas Turbine Power
Plant at Basin Bridge, Chennai, of Tamil Nadu Electricity Board;
2.������� 20 MW Power Plant of M/s Nagarjuna
Electric Generating Company at Patancheru, Medak District, Andhra Pradesh;
3.������� 515 MW Combined Cycle Power Plant at
Hazira, Gujarat of M/s Essar Power Limited;
4.������� 167 MW Combined Cycle Power Plant at
Vadodara of M/s Gujarat Industries Power Corporation Limited;
5.������� 48 MW Combined Cycle Power Plant at
Sancoale Village, Mormugao District, Goa, of M/s Reliance Salgaoncar Company
Limited;
6.������� 220 MW Barge Mounted Power Plant at
Mangalore of M/s Tanir Bavi Power Company Private Limited, Bangalore;
7.������� 165 MW Combined Cycle Power Plant at
Eloor, District Ernakulam, Kerala of M/s BSES Kerala Power Limited.