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Date:

01-03-2006

Notification No:

Central Excise Notification No 03/2006

Issuing Authority:

Central Excise

Type:

Tariff

File No:

Subject:

Notification - (Table) ad valorem rates - Brand Name

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, 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 subject to the relevant conditions, if any, specified in the corresponding entry in column (5) of the Table aforesaid.

Explanation.-For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified.

Table

S. No.	Chapter or heading or sub-heading or tariff item of the First Schedule	Description of excisable goods	Rate	Condition No.
(1)	(2)	(3)	(4)	(5)
1.	04029110, 04029920	Condensed milk	Nil	�
2.	0902	Tea, including tea waste	Nil	�
3.	11081200, 11081400, or 1108 19	Tapioca Starch, Maize Starch	Nil	�
4.	130110	Lac	Nil	�
5.	13019013	Compounded Asafoe-tida, commonly known as �heeng�	Nil	�
6.	13021920, 13021930	Cashew shell liquid (CNSL)	Nil	�
7.	13022000	All goods	Nil	�
8.	1302	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	�
9.	1507 to 1515	All goods	Nil	�
10.	1516	All goods	Nil	�
11.	151790 or 1518	All goods (other than margarine and similar edible preparations).	Nil	�
12.	151710	Margarine	Nil	�
13.	16	All goods	Nil	�
14.	1703	Molasses (Other than produced in the manufacture of sugar by the vacuum pan process), for use in the manufacture of goods other than alc ohol.	Nil	�
15.	1703	All goods	Rs.750 per MT	�
16.	170490	Sugar confectionery (excluding white chocolate and bubble gum) "Pre-Revised- Sugar confectionery (excluding white chocolate), not containing cocoa "	8%	�
(Column 3 at Sl.No. 16. has been substituted vide Notification No. : 29/2006-CE, DT. 04/05/2006)
17.	1902 (except subheading 1902 40)	All goods	Nil	�
18.	19053100 or 19059020	Biscuits	8%	�
19.	19053219 or 19053290	Wafer biscuits	8%	�
20.	19059010	Pastries and cakes	8%	�
21.	18, 19, 20, 21 or 22	Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines	Nil	�
22.	20	All goods	Nil	�
23.	2102	Yeast	Nil	�
24.	2103	Sauces, ketchup and the like and preparations therefor	Nil	�
25.	2104	Soups and broths and preparations therefor	Nil	�
26.	21050000	All goods	Nil
27.	21069030	Scented supari, where the retail sale price is declared on the package and such retail sale price,- (a) does not exceed 50 paisa per package	Nil	-
27.	21069030	(b) exceeds 50 paisa but does not exceed Re.1 per package. 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	8%	-
(Sl. NO. 27. has been substituted vide Notification No. : 25/2006-CE, DT. 20/03/2006)
"Pre-Revised- 27.	21069030	Scented supari, where the retail sale price is declared on the package and such retail sale price does not exceed Re.1 per package. 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	8%	- "
28.	2106	Texturised Vegetable Proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix.	8%	�
29.	210690	Sweetmeats (known as �misthans� or �mithai� or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jal jeera	Nil	�
30.	21069099	Ready to eat packaged food	8%	�
31.	22011020 or 22021010	Aerated waters prepared and dispensed by vending machines	Nil	�
32.	22029020	All goods	Nil	�
33.	24031010	Tobacco, used for smoking through �hookah� or �chilam�, commonly known as �hookah� tobacco or �gudaku�.	16%	�
34.	24031010	Hookah or gudaku tobacco, not bearing a brand name	Nil	�
35.	24031090	Other smoking tobacco, not bearing a brand name	16%	�
36.	24031031	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, 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	�
37.	24031031	All goods	Rs.6 per thousand	�
38.	24031039	All goods	Rs.15 per thousand	�
39.	24039100	All goods, not bearing a brand name	Nil	�
40.	24039990	Other manufactured tobacco and manufactured tobacco substitutes, not bearing a brand name	16%	�
41.	1901	Food preparations put up in unit containers and 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
(Above Sl.No. 41 has been inserted vide Notification No. : 24/2006-CE, DT. 16/03/2006)
42.	21069099	Food preparations not cleared in sealed containers	Nil	-
43.	22019090	Waters not cleared in sealed containers	Nil	-
(Sl.No. 42. & 43. has been inserted vide Notification No. : 29/2006-CE, DT. 04/05/2006)

Explanation.- For the purposes of this notification, �brand name� means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person.

ANNEXURE

Condition No.

Conditions

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.

(Above annexure has been inserted vide Notification No. : 24/2006-CE, DT. 16/03/2006)

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

(Ajay)
Under Secretary to Government of India

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