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

-

-

1A.

1103.00

Tapioca Starch

Nil

-

-

2.

13

Lac

Nil

-

-

3.

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

-

-

3A.

1301.10

Compounded Asafoetida, commonly known as �heeng�

Nil

-

-

4.

1703.90

All goods, for use in the manufacture of goods other than alcohol

Nil

-

-

5.

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

5A.

1905.11

Biscuits put up in retail packs of weight not exceeding 100 gms. And the retail sale price of each such pack not exceeding Rs. 5/-

50% of the duty of excise specified in the First Schedule

-

-

6.

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

-

7.

2108.10

Preparations intended for use in the manufacture of Aerated water (other than such preparations intended for use in vending machines)

-

Nil

5

8.

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

-

-

9.

2201.20 or 2202.20

Aerated waters prepared and dispensed by vending machines

Nil

Nil

-

10.

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

-

-

11.

2404.99

Tobacco, used for smoking through �hookah� or �chilam�, commonly known as �hookah� tobacco or �gudaku�

Nil

Nil

-

12.

2502.29

All goods manufactured in, -

(I)      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

-

3

12A.

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

-

-

13.

26.01 to 26.17

Ores

Nil

-

-

14.

27

Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia

Nil

-

4 and 5

15.

27

Naphtha used in a fertiliser plant during shut-down and start-up periods

Nil

-

4 and 5

16.

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

-

4 and 5

17.

27

Furnace oil intended for use as feedstock in the manufacture of fertilizers

Nil

-

4 and 5

18.

27

Bio-gas

Nil

-

-

19.

27

Lean gas obtained from natural gas

Nil

-

-

20.

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

-

4 and 5

21.

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 fertilizers

Nil

-

4 and 5

22.

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

Nil

-

6

23.

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 Liquefied Petroleum Gases (LPG) were received

Nil

-

-

24.

27.11

Liquefied Petroleum Gases and other gaseous hydrocarbons other than natural gas, ethylene, propylene, butylene and butadiene

Fifty percent of the duty of excise specified in the First Schedule

-

-

25.

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

Nil

-

-

26.

27.28

Synthesis gas, if used in the manufacture of Heavy Water

Nil

-

-

27.

27

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

Fifty per cent. of the duty of excise specified in the First Schedule

-

-

27A.

27.10

Motor Spirit commonly known as petrol

-

Nil

-

27B.

27.10

High Speed Diesel Oil

Seventy Five percent of the duty of excise specified in the First Schedule

-

-

28.

28

Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers

Nil

-

5

29.

28

Steam

Nil

-

-

30.

28

Sulphuric acid used in a fertiliser plant for demineralisation of water

Nil

-

-

31.

28

Ammonia used in a fertiliser plant in refrigeration and purification process

Nil

-

-

32.

2808.10 or 2809.00

All goods used in the manufacture of fertilisers

Nil

-

5

33.

28

Ammonium chloride and manganese sulphate intended for use-

(a)     as fertilisers; or

(b)     in the manufacture of fertlisers, whether directly or through the stage of an          intermediate product

Nil

-

-

34.

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

-

-

35.

28

Potassium iodate

Nil

-

-

36.

28 or 38

The following goods-.

(a) Supported catalysts of any of the following metals, namely: -

(i) 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: -

(i) 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

-

-

36A.

28 or 38

Silicon, in all forms

Nil

-

-

37.

28 or 29

All chemicals used in the manufacture of Centchroman

Nil

-

-

38.

28,29 or 30

Anaesthetics

Nil

-

-

39.

28

Gold potassium cyanide solution used within the factory of production for manufacture of zari

Nil

-

-

40.

28 or 29

The bulk drugs specified in List 1

Nil

-

-

41.

30

Formulations manufactured from the bulk drugs specified in List 1

Nil

-

-

42.

28 or 29

The goods specified in List 2, used for the manufacture of bulk drugs as specified in List 1

Nil

-

5

43.

29

2-Cyanopyrazine

Nil

-

-

44.

29

Bulk drugs, namely: -

(i) Insulin

(ii) Zidovudine

Nil

-

-

45.

30

Insulin and Zidovudine

Nil

-

-

46.

30

Desferrioxamine injection

Nil

-

-

47.

30

Deferiprone

Nil

-

-

47A.

30

Intravenous Fluids

Nil

-

-

48.

31

All goods, other than those which are clearly not to be used-

(a)     as fertilisers; or

(b)     in the manufacture of other fertilisers, whether directly or through the stage       of an intermediate product.

Nil

-

-

49.

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

-

-

50.

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

-

-

51.

33.06

Tooth Powder

Nil

-

-

52.

33

Henna powder, not mixed with any other ingredient

Nil

Nil

-

53.

33

Shikakai Powder, not mixed with any other ingredient.

-

Nil

-

54.

3401.11, 3401.12 or 3401.19

Soap, if manufactured under a scheme for the sale of Janata soap

Nil

-

7

55.

3401.11

All goods

Fifty per cent of the duty of excise

specified in the First Schedule

-

-

56.

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: -

(i)      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;

(ii)     frame filling;

(iii)    dipping of splints in the composition for match heads;

(iv)     filling of boxes with matches;

(v)     pasting of labels on match boxes or veneers or cardboards;

(vi)     affixing of the central excise stamps; and

(vii)    packaging,

and cleared for home consumption by the manufacturer and if such matches are-

(1) packed in boxes or packs of not exceeding 40 matches each

Rs. 1.00/- per hundred boxes/packs

-

8

(2) packed in boxes of 50 matches each

Rs. 1.25/- per hundred boxes

-

8

(3) packed in boxes of 300 matches each

Rs. 7.50/- per hundred boxes

-

8

57.

36.05

Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely:-

(i)      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;

(ii)     frame filling;

(iii)    dipping of splints in the composition for match heads;

(iv)     filling of boxes with matches;

(v)     pasting of labels on match boxes or veneers or cardboards;

(vi)     affixing of the central excise stamps; and

(vii)    packaging

and cleared for home consumption by the manufacturer and if such matches are-

 (1)    packed in boxes/packs of not exceeding 40 matches each

Re. 0.70/- per hundred boxes/packs

-

8

(2)     packed in boxes of 50 matches each

Re. 0.85/- per hundred boxes

-

8

(3)     packed in boxes of 300 matches each

Rs. 5.10/- per hundred boxes

-

8

58.

36.05

Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and when such matches are-

(1)     packed in boxes/packs of not exceeding 40 matches each

Re. 0.20/-per hundred boxes/packs

-

9

(2)     packed in boxes of 50 matches each

Re. 0.25/- per hundred boxes

-

9

(3)     packed in boxes of 300 matches each

Rs. 1.50/- per hundred boxes

-

9

59.

36.05

Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption by a manufacturer packed in-

(1)     boxes or packs of not exceeding 40 matches each

Rs. 1.92/- per hundred boxes/packs

-

-

(2)     boxes of 50 matches each

Rs. 2.40/- per hundred

boxes

-

-

(3)     boxes of 300 matches each

Rs. 14.40 per hundred

boxes

-

-

60.

38

Concrete mix manufactured at the site of construction for use in construction work at such site

Nil

-

-

61.

38.22

Chemical reagents

Nil

-

10

62.

39

Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute

Nil

-

-

63

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

Nil

-

-

64.

39.20

Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes

Nil

-

-

65.

39.23, 39.24 or

39.26

All goods other than,-

(i)      goods of polyurethanes;

(ii)     insulated ware;

(iii)    bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks; and

(iv)     crates,-

11

(a)     on aggregate value of clearances upto Rs.100 lakhs, in a financial year;

Nil

-

(b)     on aggregate value of clearances exceeding Rs. 100 lakhs, in a financial          year;

Fifty per cent of the duty specified in

the First

Schedule

read with

notification no. 7 dated 1^st March 2000

-

66.

39.04

Plastic material commonly known as polyvinyl compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to �Nil� rate of duty

Nil

-

-

67.

39.17

Lay flat tubing

Nil

-

-

68.

39.03

Unexpanded polystyrene beads purchased by the Malaria Research Centre

Nil

-

12

69.

39 or 40

Nipples for feeding bottles

Nil

-

-

70.

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

13

13

71.

40.11, 40.12 or

40.13

Tyres, flaps and tubes used in the manufacture of -

(a)     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

5

72.

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

5

72A

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

5

73.

40

Surgical rubber gloves or medical examination rubber gloves

Nil

-

-

74.

44.06 or 44.07

100% wood free plain or pre-laminated particle or fiberboard, made from sugarcane bagasse or other agro-waste

Nil

-

-

75.

48

Paper splints for matches, whether or not waxed; Asphaltic roofing sheets

Nil

-

-

76.

48

Corrugated paper or paperboard or converted types of paper or paperboard.

Nil

-

14

77.

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

-

15

78.

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

-

-

79.

5105.10

Carded wool used captively in the manufacture of yarn of wool

Nil

-

-

80.

5105.10

Carded wool, popularly known as �lefa� intended for making hand spun yarn of upto 10 counts

Nil

-

-

81.

5105.10

Carded wool, other than �lefa�

Fifty per cent of the duty of

excise

specified in

the First

Schedule

-

-

82.

5105.21 or 5105.29

All goods

Fifty per cent of the duty of

excise

specified in

the First

Schedule

-

-

83.

5106.11, 5106.12

or 5106.13

Yarn of carded wool

Fifty per cent of the duty of

excise

specified in

the First

Schedule

-

-

84.

5107.11 or 5107.12

Yarn of combed wool

Fifty per cent of the duty of

excise

specified in

the First

Schedule

-

-

85.

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

-

16

86.

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

-

-

87.

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

-

-

88.

5110.10 or 5111.10

Woven fabrics of wool, if no credit under rule 57AB or 57AK of the Central Excise Rules, 1944, has been availed

Nil

-

-

89.

51.10 or 51.11

Fabrics woven on handlooms, namely:-

(a)     certified as �khadi� by the Khadi and Village Industries Commission; or

(b)     processed without the aid of power or steam;

(c)     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

(d)     processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.

Nil

-

-

90.

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

-

-

91.

51.10 or 51.11

Woven fabrics of wool when subjected to any one or more of the following processes, namely: -

(a) Calendaring with plain rollers;

(b) Blowing (steam pressing).

Nil

-

17

92.

5204.10

Cotton sewing thread, not containing synthetic staple fibres

Fifty per cent of the duty of

excise

specified in

the First

Schedule

-

-

93.

5205.11, 5205.19 5206.11 or 5206.12

Cotton yarn, not containing synthetic staple fibres-

(i)      supplied in plain (straight) reel hanks; or

(ii)     sent outside the factory of production for conversion into hank yarn in   plain (straight) reel hanks under rule 96E of the Central Excise Rules,1944;         or

(iii)    used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks.

Nil

-

-

94.

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: -

(a)     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

-

16

95.

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

-

-

96.

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

-

-

97.

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

Nil

-

-

98.

5207.10, 5208.10 or 5209.10

Woven fabrics of cotton 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

Fifty per cent of the duty of excise

specified in

the First

Schedule

-

-

99.

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

-

-

100.

52.07, 52.08 or 52.09

Cotton fabrics intended for use in the manufacture of cotton absorbent lint

Nil

-

-

101.

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

-

-

102.

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

-

-

103.

52.07, 52.08 or 52.09

Cotton fabrics processed without the aid of power or steam

Nil

-

-

104.

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

-

-

105.

52.07, 52.08 or

52.09

Woven fabrics of cotton when subjected to any one or more of the following processes, namely: -

(1)     Calendering (other than calendaring with grooved rollers);

(2)     Flanellete raising;

(3)     Stentering;

(4)     Damping on grey and bleached sorts;

(5)     Back filling on grey and bleached sorts;

(6)     Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(7)     Scouring, that is to say, removing yarn size and natural oil found in cotton;

(8)     Cropping or butta cutting;

(9)     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.

Nil

-

17

106.

53.10, 5702.12,

5703.20, 58.01,

58.02,58.06, 6305.10

Goods of jute

Nil

-

-

107.

56.02

Jute felt

Nil

-

-

108.

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

-

-

109.

5309.10 or 5311.10

The following goods, if no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed, namely: -

(a)     Woven fabrics of flax;

(b)     Woven fabrics of ramie

Nil

-

-

110.

5306.11, 5306.19

or 5308.14

The following goods, namely: -

(a)     Flax yarn containing 85% or more by weight of flax;

(b)     Ramie yarn containing 85% or more by weight of ramie

Fifty per cent of the duty of excise

specified in

the First

Schedule

-

-

111.

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

-

-

112.

5404.10

Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent.

Nil

-

-

113.

54.02

Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier

16%

Nil

-

114.

54.02

Texturised 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

-

115

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

-

116.

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

-

-

117.

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

-

-

118.

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

-

-

119.

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

-

-

120.

5403.20,5403.31, 5403.32 or 5403.41

Viscose filament yarn 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

Fifty per cent of the duty of excise specified in the First

Schedule

-

16

121.

5406.21,5406.22, 5406.23 or 5406.29

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 and processed 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

-

-

122.

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

-

-

123.

5406.21,5406.22,

5406.23,5406.29,

5407.21,5407.22,

5407.23 or 5407.29

Fabrics, woven on handlooms and, -

(a)     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

-

-

124.

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

Nil

-

-

125.

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

Fifty per cent of the duty of excise

specified in

the First

Schedule

-

-

126.

5501.20

Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre

Nil

-

-

127.

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

-

-

128.

55.10

Yarn of artificial staple fibre (not containing synthetic staple fibres) -

(a)     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

-

-

129.

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: -

(a)     yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks;

(b)     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;

(c)     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 of polyester-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

-

16

130.

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

18

131.

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

-

19

132.

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, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

-

20

133.

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) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs. 2.50 per Kg

-

21

134.

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

22

135.

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

23

136.

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

-

-

137.

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

-

138.

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

-

139.

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: -

(a)     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

-

-

140.

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: -

(a)     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

-

-

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 Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production

Nil

-

-

144.

54 or 55

Woven fabrics of man made fibres subjected to any one or more of the following processes, namely: -

(1)     Calendaring with plain rollers;

(2)     Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(3)     Padding, that is to say, application of natural starch to one or both sides of the fabrics;

(4)     Back filling, that is to say, application of starch to one side of the fabrics;

(5)     Cropping, that is to say, cutting away mechanically of loose ends from the fabrics;

(6)     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

-

17

145.

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

-

-

146.

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

Fifty per cent of the duty of excise

specified in

the First

Schedule

-

-

147.

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

-

24

148.

55.09 or 55.10

Yarn of shoddy upto 10 counts, if made out of used or new rags

Fifty per cent of the duty of excise

specified in

the First

Schedule

-

-

149.

56.05

Metallic yarn (imitation zari)

Nil

-

-

150.

56.07 or 56.09

All goods made without the aid of power

Nil

-

-

151

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

-

-

152.

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

-

-

153.

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 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed

Nil

-

-

154.

5806.31 or 5806.32

Narrow woven fabrics of cotton or man-made fibres

Nil

-

-

155.

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

-

-

156.

58.05

Embroidery, other than those not subjected to any process

Nil

-

-

157.

5806.39

The following goods, namely: -

(a)     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

-

-

158.

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

-

-

159.

5906.99

Rubberised textile fabrics, if no credit on inputs under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed

Nil

-

-

159A.

5908.00

Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles

Nil

-

4

160.

59.10

Unprocessed cotton belting, woven

Nil

-

-

161.

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 Chapter X of the Central Excise Rules, 1944, is followed

Nil

-

-

162.

60.01 or 60.02

Knitted or crocheted fabrics processed without the aid of power or steam.

Nil

-

-

163.

6001.11,6001.21,

6001.91,6002.42 or 6002.92

Knitted or crocheted fabrics of cotton

Nil

-

-

164.

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, provided no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been availed

Nil

-

-

165.

6001.12,6001.22,

6002.20, 6002.43 or 6002.93

Unprocessed knitted or crocheted fabrics

Nil

-

-

166.

63

Made up textile articles made out of handloom fabrics

Nil

-

-

167.

63.01

The following blankets, the value of which does not exceed Rs.150 per square meter, namely:  -

(a)     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

-

-

168.

6301.90

Jute blankets

Nil

-

-

169.

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

-

-

170.

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

-

-

171.

68.07

Goods manufactured by Nirman Kendras and Nirmithi Kendras

Nil

-

-

172.

68

Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used

Nil

-

26

173.

68 or 69

Stoneware, which are only salt glazed

Nil

-

-

174.

68 or 69

Sand lime bricks

Nil

-

-

175.

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

-

-

176.

6906.10

Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles

16%

8%

27

177.

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

-

28

178.

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.

16%

-

27

179.

70

Glassware produced by mouth-blown process

Nil

-

-

180.

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

-

-

181.

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

16%

-

27

182.

70.15

Table and kitchenware of Glass.

Nil

-

-

183.

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

16%

-

27

184.

71

Primary gold converted with the aid of power any form of gold

Nil

-

-

185.

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

Nil

-

-

186.

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

-

-

187.

72

Stainless steel circles cut on job work, for use in the manufacture of utensils

Nil

-

29

188.

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

-

5

189.

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

-

30

190.

40, 73, 83, 85, 87 or 95

Parts and accessories of cycles and cycle rickshaws

Nil

-

-

191.

73.10

Metal containers

Nil

-

31

192.

73.10 and 73.26

Mathematical boxes, geometry boxes and colour boxes

Nil

-

-

193.

73.21 or 74.17

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy

Nil

-

-

194.

73.21 or 94.05

Bio-gas stoves and hot plates of iron or steel; bio-gas lights

Nil

-

32

195.

73.23 or 7615.10

Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers

Nil

-

-

196.

74.02 or 74.03

Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts

Nil

-

33

197.

74.09 and 74.10

Copper strip and foil, intended to be used for manufacture of imitation �Zari�

Nil

-

-

198.

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

-

33

199.

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

-

34

200.

76.10

Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils

Nil

-

35

201.

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

-

5

202.

76.06

Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils

Nil

-

36

203.

76.06

Aluminium circles

Rs.2500 per metric tonne

-

36

204.

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

-

-

205.

82.06

Tools put up in sets

Nil

-

37

206.

82.11 or 82.14

Knives

Nil

-

-

207.

82

Pencil sharpeners and blades thereof

Nil

-

-

208.

84

The Coir processing machinery specified in List 3

Nil

-

38

209.

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%

-

39

210.

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

Rate of duty

applicable

on the said

parts and

components

of motor

vehicles

-

-

211.

84.08

Diesel engines upto 10 HP

Fifty percent of the duty of excise

specified in

the First

Schedule

-

-

212.

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

4 and 5

213.

Any Chapter

Goods supplied for the official use of foreign diplomatic or consular missions in India

Nil

Nil

40

214.

8452.19

Sewing machines, other than those with in-built motors

Nil

-

-

215.

85.24

Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format

Nil

-

-

216.

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

-

41

217

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

Rs. 33000

set

-

218.

85.28

All goods other than colour television receivers

16%

-

-

219.

85.28

All goods (monochrome)

Nil

-

-

220.

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

221.

86.01 to 86.06

All goods

Nil

-

42

222.

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

43

(ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi

16%

8%

223.

87

Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles

16%

Nil

-

224.

87

Chassis for use in the manufacturing of battery powered road vehicles

16%

Nil

5

225.

87.02, 87.04 or 87.06

Three or more axled motor vehicles and chassis therefore (other than articulated vehicles and chassis therefore)

16%

Nil

-

226.

87.03

Cars for physically handicapped persons

16%

Nil

44

227.

87.05

Special purpose motor vehicles

Nil

-

45

228.

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

-

229.

87.14

Parts and accessories of vehicles of heading No. 87.12

Nil

-

-

230.

87.02, 87.03 or 87.04

(i)      All goods of heading No. 87.02;

(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

46

231.

45, 48, 68, 73, 85 or 87

Parts of main battle tanks intended to be used in manufacture of such tanks

Nil

-

5 and 47

232.

87.01

Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialized material handling equipment is mounted, fitted or fixed

16%

-

-

233.

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

16%

-

-

234.

87.02, 87.03, 87.04 or 87.16

(1)     Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis -

48

(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%

24%

(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%

24%

(2)     Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis.

16%

-

48

235.

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;

16%

-

49

(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.

16%

-

49

236.

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

-

237.

87.16

Trailers fitted with diesel generating sets intended for supply to the Ministry of Defense for official purposes

Rate of duty

applicable

on the diesel

generating

set fitted on

the trailer

-

-

238.

9003.11 or

9003.19

Frames and mountings for spectacles, goggles or the like of value below Rs. 500 per piece

Nil

-

-

239.

90.17

Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments

Nil

-

5

240.

90.27

Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances

Nil

-

-

241.

91.01, 91.02,

91.03 or 91.04

(i) Watches and Clocks falling under heading nos. 91.01, 91.02, 91.03, and 91.05 of retail sale price not exceeding Rs. 500/- per piece

Nil

-

-

(ii) Parts and components falling under heading nos. 91.08, 91.09, 91.10, 91.11, 91.12, 91.13 and 91.14 used in the manufacture of watches and clocks specified at (i) above.

Nil

-

5

242.

94.04

Rubberised coir mattresses

Nil

Nil

-

243.

95

Sports goods

Nil

-

-

244.

96.08

Pens and parts thereof, of value not exceeding 100 per piece

Nil

-

-

245.

96.08

Ball point pens including refills for ball point and parts thereof, of value not exceeding Rs. 100 per piece

Nil

-

-

246.

96.08 or 96.09

Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils

Nil

-

5

247.

96.08

Pencils

Nil

-

-

248.

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

-

-

249.

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.

Nil

Nil

50

250.

Any Chapter

Goods other than the following, namely:-

(a)     Electrical stampings and laminations;

(b)     Bearings; and

(c)     Winding wires.

Nil

-

51

251.

Any Chapter

Non-conventional energy devices/ systems specified in List 5

Nil

-

-

252.

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

-

5

253.

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 of a motor vehicle of heading No. 87.02 or 87.04

Nil

-

52

254.

Any Chapter

Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)

Nil

-

-

255.

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

-

-

256.

Any Chapter

Medical equipment specified in List 6

Nil

-

-

257.

Any Chapter

Medical equipment and other goods specified in List 7

Nil

-

-

258.

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

-

-

259.

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

-

-