Specified goods on which MRP based excise duty is leviable
Notification
No. 9 dated 1st
March 2000 - Central Excise (NT)
In
exercise of the powers conferred by sub-section (1), read with sub-section (2),
of section 4A of the Central Excise Act,
1944 (1 of 1944), and in supersession of the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 20/99-Central
Excise (NT), dated the 28th February, 1999 [G.S.R. 181 dated the 28th February,
1999], the Central Government hereby specifies the goods mentioned in column (3)
of the Table below and falling under Chapter or heading No. or sub-heading No.
of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
mentioned in the corresponding entry in column (2) of the said Table, as the
goods to which the provisions of the said sub-section (2) shall apply, and
allows as abatement the percentage of retail sale price mentioned in the
corresponding entry in column (4) of the said Table.
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.
|
1704.10
|
Gums,
whether or not sugar coated (including chewing gum, bubblegum and the like)
|
40%
|
3.
|
1802.00
|
Cocoa
powder, whether or not containing added sugar or other sweetening matter
|
35%
|
4.
|
1803.00
|
Chocolates
in any form, whether or not containing nuts, fruit kernels or fruits, including
drinking chocolates
|
35%
|
5.
|
1804.00
|
Other
food preparations containing cocoa
|
35%
|
6.
|
1901.19
and 1901.92
|
All
goods
|
35%
|
7.
|
1902.19
|
All
goods
|
35%
|
8.
|
1904.10
|
All
goods
|
35%
|
9.
|
1905.11
|
Biscuits,
in or in relation to the manufacture of which any process is ordinarily carried
on with the aid of power
|
40%
|
10.
|
1905.31
|
Waffles
and wafers, coated with chocolate or containing chocolate
|
35%
|
11.
|
1905.39
|
All
goods
|
40%
|
12.
|
2001.10
|
All
goods
|
35%
|
13.
|
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%
|
14.
|
2102.10
|
All
goods
|
35%
|
15.
|
2103.10
|
All
goods
|
40%
|
16.
|
2104.10
|
All
goods
|
35%
|
17.
|
2105.00
|
Ice
cream and other edible ice, whether or not containing cocoa
|
45%
|
18.
|
2106.00
|
Pan
masala, in retail packs containing ten grams or more per pack, other than the
goods containing not more than 10% betel nut by weight and not containing
tobacco in any proportion
|
50%
|
19.
|
2107.00
|
Betel
nut powder known as �Supari�
|
35%
|
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
|
55%
|
24.
|
2202.40
|
Fruit
pulp or fruit juice based drinks
|
40%
|
25.
|
2203.00
|
Vinegar
and substitutes for vinegar obtained from acetic acid
|
40%
|
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.
|
32.08,
32.09 and 32.10
|
All
goods
|
40%
|
29.
|
3303.00,
3304.00, 33.05 and 33.07
|
All
goods
|
50%
|
30.
|
3306.10
|
Tooth
paste
|
35%
|
31.
|
3401.19
|
All
goods
|
35%
|
32.
|
3401.20
and 3402.90
|
All
goods
|
35%
|
33.
|
3403.10
|
Lubricating
preparations
|
35%
|
34.
|
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%
|
35.
|
35.06
|
Prepared
glues and other prepared adhesives, not elsewhere specified or included
|
40%
|
36.
|
3702.90
|
All
goods
|
40%
|
37.
|
3808.10
|
Mosquito
coils, mats and other mosquito repellents
|
35%
|
38.
|
3808.90
|
Disinfectants
and similar products
|
40%
|
39.
|
3924.10
|
Insulated
ware
|
40%
|
40.
|
64.01
|
Footwear
|
40%
|
41.
|
6501.10
|
Safety
headgear
|
40%
|
42.
|
6906.10
|
Glazed
tiles
|
50%
|
43.
|
7321.10
|
Cooking
appliances and plate warmers
|
40%
|
44.
|
7323.10
and 7615.20
|
Pressure
Cookers
|
35%
|
45.
|
8212.00
|
Razors
and razor blades (including razor blade blanks in strips)
|
40%
|
46.
|
8414.40
|
Electric
fans
|
35%
|
47.
|
8415.00
|
Room
air-conditioners
|
40%
|
48.
|
8418.10
|
Refrigerators
|
40%
|
49.
|
8422.10
|
Dish
washing machines
|
35%
|
50.
|
8450.10
|
Household
or laundry type washing machines, including machines which both wash and dry
|
40%
|
51.
|
8469.90
|
Typewriters
|
35%
|
52.
|
8470.00
|
Calculating
machines and pocket-size data recording, reproducing and displaying machines
with calculating functions
|
40%
|
53.
|
8506.00
|
Primary
cells and primary batteries
|
40%
|
54.
|
8509.00
|
Electro-mechanical
domestic appliances with self-contained electric motor
|
40%
|
55.
|
8510.00
|
Shavers,
hair clippers and hair-removing appliances, with self contained electric motor
|
40%
|
56.
|
8513.00
|
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%
|
57.
|
8516.00
|
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%
|
58.
|
8517.00
|
Telephone
sets including telephones with cordless handsets; video phones; facsimile
machines
|
40%
|
59.
|
85.19
and 85.20
|
All
goods
|
40%
|
60.
|
8525.00
|
Pagers,
cellular or mobile phones
|
40%
|
61.
|
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%
|
62.
|
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%
|
63.
|
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
|
30%
|
64.
|
85.39
|
Electric
filament or discharge lamps, including sealed beam lamp units and ultra-violet
or infra-red lamps; Arc lamps
|
40%
|
65.
|
9006.00
|
Photographic
(other than cinematographic) cameras
|
35%
|
66.
|
9101.90
and 9102.90
|
Watches
of retail sale price, exceeding Rs. 500 per piece
|
35%
|
67.
|
91.03
and 91.05
|
Clocks
of retail sale price, exceeding Rs. 500 per piece
|
45%
|
68.
|
9612.00
|
All
goods
|
35%
|
69.
|
9617.00
|
Vacuum
flasks
|
40%
|
Explanation: For
the purposes of this notification, �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.
|