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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 -
(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
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.


(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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