List of Exemptions (Customs and Central Excise) which can be considered for withdrawal
It is Government’s endeavour to simplify the indirect tax structures by reducing multiplicity of rates and broadening the tax base through withdrawal of exemptions.

2. In the above context, Hon’ble Finance Minister in the budget speech for this year has stated as under:

“150. The bane of excise and customs tariffs is the plethora of exemptions. On the basis of a comprehensive review, I propose to remove many exemptions that were granted through notifications. Broadly, exemptions that are end-use based or have outlived their utility or need certification or give rise to disputes are being rescinded, with only a few exceptions. The exemption for the SSI sector will, however, remain unchanged.

151. We have also identified some more notifications which need to be removed. However, before taking a final view, I propose to put a list of such notifications on the Ministry’s website and invite comments.”

3. Government has identified a number of exemption notifications which can be removed. Views of all concerned are sought on this proposal. If the suggestion is for continuance of an exemption, which is sought to be withdrawn, the rationale for the same may be given. Similarly, if there are other exemptions which merit withdrawal but are not listed herein, the same may also be mentioned along with the rationale for their withdrawal. Copies of the notification referred below are available in the departmental website viz: www.cbec.gov.in .

4. Comments in this regard may be sent on or before 10.06.2004 by post or by email to,-

Shri Gautam Ray, Joint Secretary, TRU, Room No. 146 I, North Block,
e-mail: jstru@nic.in or

Shri Alok Shukla, Director, TRU, Room No. 146 J, North Block,
e-mail: shuklaalok02@yahoo.co.in or

Shri Ravinder Saroop, Director, TRU, Room No. 146 H, North Block,
e-mail: ravisaroop@yahoo.co.uk

LIST OF CUSTOMS DUTY EXEMPTIONS PROPOSED TO BE WITHDRAWN

S.No	Chapter/Heading/Tariff item no.	Description of goods	Notification No. and S.No
			21/2002
1.	28 or 29	Chemicals, for use in the manufacture of Centchroman	79
2.	29	Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories	100
3.	29	Maltol, for use in the manufacture of Deferiprone	101
4.	37	Film of a predominantly educational character, if so certified by AIR, Doordarshan or CBFC	125
5.	37	Microfilms, of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs	126
6.	37	Exposed and developed film sheets for printing or reproduction of printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs	127
7.	37	Exposed cinematographic films, meant for training of defence personnel on certification by Ministry of Defence	128
8.	37.04 or 85.24	(1)Cinematographic films, exposed but not developed; (2) Recorded magnetic films used for producing TV serials	132
9.	38.22	Pharmaceutical Reference Standard imported from organization approved by WHO or International Organization of Standards	138
10.	48	Grape guard, namely, paper of a type generally used for the packing of grapes.	153
11.	6001.10 or 6001.92	Pile fabrics for the manufacture of toys, on actual user condition basis	172
12.	84, 85 or 90	The goods specified in List 27 (i.e. Television cameras (professional grade), audio recording equipment, table top desk production video machine, 8-channel video mixer/switches, etc), on the strength of a certificate by PIB	245
13.	84, 85 or 90	The following goods, imported, upto CIF value of 1 lakh rupees in two years, by an accredited press cameraman:- (i) Photographic cameras; (ii) cinematographic cameras; (iii) digital cameras; and (iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras	246
14.	84, 85 or 90	The following goods, imported, upto CIF value of 1 lakh rupees in two years by an accredited journalist:- (i) Personal computers including lap top personal computers; (ii) typewriters; and (iii) fax machines	247
15.	84 or 85	Spares, supplied with outboard motors for maintenance of such outboard motors, and imported by State Fisheries Corporation/Co-operative Federation or any person on the strength of a certificate for end use satisfaction	254
16.	84	Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne diseases	259
17.	85 or any other Chapter	The wireless apparatus, accessories and parts specified in List 35, imported by a licensed amateur radio operator	283
18.	8524	Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in computers	310
19.	90.22	X-Ray Baggage Inspection Systems and parts thereof, if imported for anti-smuggling operations or for bomb detection or disposal purposes, on production of certificate to the Customs	382
20.	95 or any other Chapter	(i) Synthetic tracks and artificial surfaces of heading 95.06; (ii) Equipment required for installation of (i) above, imported under the "Scheme for Laying Synthetic Tracks and Artificial Surfaces" of the Department of Youth Affairs, and subject to production of certificate	391
21.	95	Requisites for games and sports, if certified by the apex body which controls or regulates the concerned sport or by the Sports Authority of the concerned State that requisites are required for use in a national or international championship or competition in India or abroad:	393

LIST OF EXCISE DUTY EXEMPTIONS PROPOSED TO BE WITHDRAWN

S.No	Chapter/Heading/Tariff item no.	Description of goods	Notification No. and S.No
			04/2006
1.	2710	Avgas	16
2.	2710 19 20	Aviation turbine fuel	22
3.	28 or 31	Gibberellic acid	53
4.	30 or any other chapter	Nicotine polacrilex gum	61
5.	3306	Tooth powder	69
6.	3822	Chemical reagents manufactured by Hindustan Antibiotics Ltd for use in the manufacture of kits for testing narcotic drugs and psychotropic substances	75
7.	3901 to 3914	Plastic materials reprocessed in India out of the 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	78
8.	3903	Unexpanded polystyrene beads purchased by the Malaria Research Centre, subject to certification of end use	79
9.	40	Surgical rubber gloves or medical examination rubber gloves	81
10.	4011, 4012 or 4013	Tyres, flaps and tubes used in the manufacture of power tillers of heading No. 8432 of the First Schedule.	83
11.	4810	Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines	96
			05/2006
12.	63	Mosquito nets impregnated with insecticide	3
13.	68 or 69	Stoneware, which are only salt glazed	7
14.	70	Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government	17
15.	7015 10 10	Rough ophthalmic blanks, for manufacture of optical lenses	20
16.	7105 or 7112	Dust and powder of natural or synthetic precious or semi-precious stones; wast and scrap of precious metals or metal clad with precious metals, arising in course of manufacture of goods falling in Chapter 71	22
17.	7310 or 7326	Mathematical boxes, geometry boxes and colour boxes	31
18.	7326 19 90	Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles.	37
19.	7326 20 10	Tyre bead wire rings of iron or steel intended for use in the manufacture of tyres of cycles and cycle rickshaw.	38
20.	7323 or 7615 19 10	Pressure cookers	39
21.	7402 or 7403	Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts	40
22.	7409	All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts	41
23.	7409	Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils, if no CENVAT credit is taken	42
24.	7601	Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils	44
25.	7606	Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils, if no CENVAT credit is taken	46
26.	7606	Aluminium circles, if no CENVAT credit is taken	47
27.	82	Pencil sharpeners and blades thereof	48
			06/2006
28.	8414 90 12	Parts of bicycle pumps	8
29.	8445, 8448, 8483 (except 8483 10 10), 8484, 8485 90 00	Goods required by a jute mill for making jute textiles, subject to satisfaction of AC/DC that the goods are cleared for the intended use	13
30.	8446	Automatic shuttle or shuttle-less looms	14
31.	8481 80 41 or 8481 90 10	Bicycle valves and their parts	18
32.	8524	Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format	23
33.	9501, 9502 or 9503	Parts and accessories of wheeled toys, dolls, other toys.	73
34.	95	Sports goods: Explanation- “Sports goods” for the purposes of this entry do not cover articles and equipment for general physical exercise.	74
35.	9603	All goods e.g. brooms, brushes (other than tooth brushes), hand operated mechanical floor sweepers, not motorised, mops and feather dusters, prepared knots and tufts of broom or brush making, paint pads and rollers, squeegees.	75
36.	9608	Following goods, namely, (i) Pens of value not exceeding Rs. 200 per piece; (ii) Ball point pens of value not exceeding Rs. 200 per piece; (iii) Refills (for ball point pens) of value not exceeding Rs. 200 per piece	76
37.	9608	Following goods, namely, (i) Parts of pens; (ii) Parts (excluding refills) of ball point pens; (iii) Parts of refills of ball point pens	77
38.	9608 or 9609	Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils, subject to end use condition	78
39.	9608	Pencils	79
40.	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	82
			10/2006
41.	5908	Tubular knitted gas mantle fabric for use in incandescent gas mantles	6
42.	7323	Tableware of steel	11
43.	7326 20 10	Tyre bead wire rings of iron or steel intended for use in the manufacture of tyres of cycles and cycle rickshaw.	12
44.	7418	Tableware of copper	13
45.	7615	Tableware of aluminium	14
46.	8414 20 10	Bicycle pumps	19
47.	8481 80 41	Bicycle valves	20
48.	8712	Bicycles	24
49.	8714	Parts and accessories of bicycles	25
50.	9405	Kerosene pressure lantern	31
51.	9501	Wheeled toys	32
52.	9502	Dolls	33
53.	9503	Other toys	34
54.	Any chapter	Exemption to specified goods supplied to a Public Funded Research Institution, University, IIT, IISC, REC or a non-commercial research Institution other than hospital.	10/97-Central Excise

Presented by eximkey.com