|
S. No.
|
Chapter or heading No. or sub-heading No.
|
Description
|
Abatement as a percentage of retail sale price
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
0401.14
|
Concentrated (condensed) milk,
whether sweetened or not, put up in unit containers and ordinarily intended
for sale
|
35%
|
|
2.
|
1702.21 and 1702.29
|
Preparations of other sugars
|
40%
|
|
3.
|
1702.30
|
Sugar syrups not containing added
flavouring or colouring matter; artificial honey, whether or not mixed with
natural honey; caramel
|
40%
|
|
4.
|
1704.10
|
Gums, whether or not sugar coated
(including chewing gum, bubblegum and the like)
|
40%
|
|
5.
|
1704.90
|
All goods, Other than White
Chocolate
|
35%
|
|
5A.
|
1704.90
|
White chocolate
|
40%
|
|
6.
|
18.02
|
Cocoa powder, whether or not
containing added sugar or other sweetening matter
|
35%
|
|
7.
|
18.03
|
Chocolates in any form, whether
or not containing nuts, fruit kernels or fruits, including drinking
chocolates
|
35%
|
|
8.
|
18.04
|
Other food preparations
containing cocoa
|
35%
|
|
9.
|
1901.19 and 1901.92
|
All goods
|
35%
|
|
10.
|
1902.19
|
All goods
|
35%
|
|
11.
|
1904.10
|
All goods
|
35%
|
|
12.
|
1905.11
|
Biscuits, in or in relation to
the manufacture of which any process is ordinarily carried on with the aid
of power
|
35%
|
|
13.
|
1905.31
|
Waffles and wafers, coated with
chocolate or containing chocolate
|
35%
|
|
14.
|
1905.39
|
All goods
|
40%
|
|
15.
|
2101.10
|
Extracts, essences and
concentrates, of coffee, and preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee
|
35%
|
|
16.
|
2102.10
|
All goods
|
35%
|
|
17.
|
21.05
|
Ice cream and other edible ice,
whether or not containing cocoa
|
45%
|
|
18.
|
21.06 or 24.04
|
(a) Pan masala (falling under
sub-heading No. 2106.00), in retail packs containing ten grams or more per
pack, other than the goods containing not more than 15% betel nut by weight
and not containing tobacco in any proportion
(b) Pan masala containing tobacco
(falling under sub-heading No. 2404.49)
|
50%
|
|
19.
|
21.07
|
Betel nut powder known as �supari�, other than Scented
supari
|
35%
|
|
19A.
|
21.07
|
Scented supari
|
30%
|
|
20.
|
2108.20
|
Sharbat
|
35%
|
|
21.
|
2108.99
|
All goods
|
40%
|
|
22.
|
2201.19 and
2202.19
|
All goods
|
50%
|
|
23.
|
2201.20 and 2202.20
|
Aerated waters
|
45%
|
|
24.
|
22.03
|
Vinegar and substitutes for
vinegar obtained from acetic acid
|
40%
|
|
24A.
|
2404.41
|
All goods
|
50%
|
|
25.
|
2502.21
|
White cement, whether or not
artificially coloured and whether or not with rapid hardening properties
|
35%
|
|
26.
|
2710.90
|
Lubricating oils and Lubricating
preparations
|
40%
|
|
27.
|
3204.30
|
Synthetic organic products of a
kind used as fluorescent brightening agents or as a luminophores
|
35%
|
|
28.
|
3206.90
|
All goods
|
35%
|
|
29.
|
32.08, 32.09 and 32.10
|
All goods
|
40%
|
|
30.
|
3212.90
|
Dyes and other colouring matter
put up in forms or small packing of a kind used for domestic or laboratory
purposes
|
40%
|
|
31.
|
32.13
|
All goods
|
40%
|
|
32.
|
32.14
|
All goods
|
40%
|
|
33.
|
33.03, 33.04, 33.05 and 33.07
|
All goods
|
40%
|
|
34.
|
3306.10
|
Tooth paste
|
35%
|
|
35.
|
3401.19
|
All goods
|
35%
|
|
36.
|
3401.20 and 3402.90
|
All goods
|
35%
|
|
37.
|
3403.10
|
Lubricating preparations
|
35%
|
|
38.
|
34.05
|
Polishes and creams, for
footwear, furniture, floors, coachwork, glass or metal; scouring pastes and
powders and similar preparations (whether or not in the form of paper,
wadding, felt, non-wovens, cellular plastics or cellular rubber,
impregnated, coated or covered with such preparations), excluding waxes of
heading No. 34.04
|
35%
|
|
39.
|
35.06
|
Prepared glues and other prepared
adhesives, not elsewhere specified or included
|
40%
|
|
40.
|
3702.90
|
All goods
|
40%
|
|
41.
|
3808.10
|
All Goods
|
35%
|
|
42.
|
3808.90
|
Disinfectants and similar
products
|
40%
|
|
43.
|
38.14
|
Thinners
|
40%
|
|
44.
|
38.19
|
Hydraulic brake fluids and other
prepared liquids for hydraulic transmission, not containing or containing
less than 70% by weight of petroleum oils or oils obtained from bituminous
minerals
|
40%
|
|
45.
|
38.20
|
Anti-freezing preparations and
prepared de-icing fluids
|
40%
|
|
46.
|
3824.90
|
Stencil correctors and other
correcting fluids, ink removers put up in packings for retail sale
|
40%
|
|
47.
|
39.19
|
Self adhesive tapes of plastics
|
40%
|
|
48.
|
3923.10 and 3924.10
|
Insulated ware
|
�45%
|
|
49.
|
48.16
|
Carbon paper, self-copy paper,
duplicator stencils, of paper
|
40%
|
|
50.
|
4818.90
|
Cleansing or facial tissues,
handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of
cellulose fibres
|
40%
|
|
51.
|
64.01
|
Footwear
|
40%
|
|
52.
|
6501.10
|
Safety headgear
|
40%
|
|
53.
|
6905.10
|
Vitrified tiles, whether polished
or not
|
45%
|
|
54.
|
6906.10
|
Glazed tiles
|
45%
|
|
55.
|
|
Omitted
|
|
|
56.
|
7321.10
|
Cooking appliances and plate
warmers
|
40%
|
|
57.
|
7323.10 and 7615.20
|
Pressure Cookers
|
30%
|
|
58.
|
73.24
|
Sanitary ware of iron or steel
|
40%
|
|
59.
|
7418.90
|
Sanitary ware of copper
|
40%
|
|
60.
|
82.12
|
Razors and razor blades
(including razor blade blanks in strips)
|
40%
|
|
61.
|
83.05
|
Staples in strips, paper clips,
of base metal
|
40%
|
|
62.
|
8414.40
|
Electric fans
|
40%
|
|
63.
|
84.15
|
Window room air-conditioners and
split air-conditioners of capacity upto 3 tonnes
|
35%
|
|
64.
|
8418.10
|
Refrigerators
|
40%
|
|
65.
|
8421.10
|
Water filters and water
purifiers, of a kind used for domestic purposes
|
40%
|
|
66.
|
8422.10
|
Dish washing machines
|
35%
|
|
67.
|
8450.10
|
Household or laundry type washing
machines, including machines which both wash and dry
|
40%
|
|
68.
|
8469.90
|
Typewriters
|
35%
|
|
69.
|
84.70
|
Calculating machines and
pocket-size data recording, reproducing and displaying machines with
calculating functions
|
40%
|
|
70.
|
84.72
|
Stapling machines
|
40%
|
|
71.
|
85.06
|
Primary cells and primary
batteries
|
40%
|
|
72.
|
85.09
|
Electro-mechanical domestic
appliances with self-contained electric motor
|
40%
|
|
73.
|
85.10
|
Shavers, hair clippers and
hair-removing appliances, with self contained electric motor
|
40%
|
|
74.
|
85.13
|
Portable electric lamps designed
to function by their own source of energy (for example, dry batteries,
accumulators, magnetos), other than lighting equipment of heading No. 85.12
|
35%
|
|
75.
|
85.16
|
Electric instantaneous or storage
water heaters and immersion heaters; electric space heating apparatus and
soil heating apparatus; electro-thermic hairdressing apparatus (for example,
hair dryers, hair curlers, curling tong heaters) and hand dryers; electric
smoothing irons; other electro-thermic appliances of a kind used for
domestic purposes
|
40%
|
|
76.
|
85.17
|
Telephone sets including
telephones with cordless handsets; video phones; facsimile machines
|
40%
|
|
77.
|
85.19 and 85.20
|
All goods
|
40%
|
|
78.
|
85.21
|
All goods
|
40%
|
|
79.
|
8523.12
|
Unrecorded audio cassettes
|
40%
|
|
80.
|
8523.14 and 8524.34
|
Video cassettes
|
40%
|
|
81.
|
8523.20 and 8524.40
|
Magnetic discs
|
40%
|
|
82.
|
85.25
|
Pagers, cellular or mobile phones
|
40%
|
|
83.
|
8527.10
|
Radio sets including transistor
sets, having the facility of receiving radio signals and converting the same
into audio output with no other additional facility like sound recording or
reproducing or clock in the same housing or attached to it
|
35%
|
|
84.
|
8527.90
|
Reception apparatus for
radio-broadcasting, whether or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock
|
40%
|
|
85.
|
85.28
|
Television receivers (including
video monitors and video projectors) other than monochrome, whether or not
incorporating radio broadcast receivers or sound or video recording or
reproducing apparatus
|
35%
|
|
86.
|
85.36
|
All goods
|
40%
|
|
87.
|
85.39
|
Electric filament or discharge
lamps, including sealed beam lamp units and ultra-violet or infra-red lamps;
Arc lamps
|
40%
|
|
88.
|
90.06
|
Photographic (other than
cinematographic) cameras
|
35%
|
|
89.
|
9101.90 and 9102.90
|
(a) Watches of retail sale price,
exceeding Rs. 500 per piece;
(b) Watches of retail sale price,
not exceeding Rs 500 per piece on which duty is paid at the rate specified
in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and
the manufacturer does not avail of the exemption under any notification of
Government of India in the Ministry of Finance (Department of Revenue), for
the time being in force, in respect of such watches
|
35%
|
|
90.
|
91.03 and 91.05
|
(a) Clocks of retail sale price,
exceeding Rs. 500 per piece;
(b) Clocks of retail sale price,
not exceeding Rs 500 per piece on which duty is paid at the rate specified
in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and
the manufacturer does not avail of the exemption under any notification of
Government of India in the Ministry of Finance (Department of Revenue), for
the time being in force, in respect of such clocks
|
45%
|
|
91.
|
96.12
|
All goods
|
35%
|
|
92.
|
96.17
|
Vacuum flasks
|
40%
|