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that are end-use based or have outlived their utility or need certification or give rise to disputes are being rescinded, with only a few exceptions.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 If the suggestion is for continuance of an exemption, which is sought to be withdrawn, the rationale for the same may be given.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LIST OF CUSTOMS DUTY EXEMPTIONS PROPOSED TO BE WITHDRAWN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 |
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