G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue)
dated the 1st March, 2000, published in the Gazette of India vide number G.S.R. 201(E), dated the 1st March, 2000 and
dated the 16th November, 2000, published in the Gazette of India vide number G.S.R. 872 (E), dated the 16th November, 2000, except as respects things done or omitted to be done before such supersession, 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) shallapply, 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. | 1702.30 | Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | 40% |
| 3. | 1704.10 | Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) | 40% |
| 4. | 18.02 | Cocoa powder, whether or not containing added sugar or other sweetening matter | 35% |
| 5. | 18.03 | Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates | 35% |
| 6. | 18.04 | Other food preparations containing cocoa | 35% |
| 7. | 1901.19 and 1901.92 | All goods | 35% |
| 8. | 1902.19 | All goods | 35% |
| 9. | 1904.10 | All goods | 35% |
| 10. | 1905.11 | Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power | 40% |
| 11. | 1905.31 | Waffles and wafers, coated with chocolate or containing chocolate | 35% |
| 12. | 1905.39 | All goods | 40% |
| 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. | 21.05 | Ice cream and other edible ice, whether or not containing cocoa | 45% |
| 16. | 21.06 or 24.04 | (a) Pan masala (falling under sub-heading no. 2106.00), in retail packs containing ten grams or more per pack, other than the goods containing not more than 10% betel nut by weight and not containing tobacco in any proportion; and (b) Pan masala containing tobacco (falling under sub-heading No.2404.49).
(S.No. 16 has been amended vide corrigendum, Dt. 2/3/2001. | 50% |
| 17. | 21.07 | Betel nut powder known as "Supari" | 35% |
| 18. | 2108.20 | Sharbat | 35% |
| 19. | 2108.99 | All goods | 40% |
| 20. | 2201.19 and 2202.19 | All goods | 50% |
| 21. | 2201.20 and 2202.20 | Aerated waters | 50% |
| 22. | 22.03 | Vinegar and substitutes for vinegar obtained from acetic acid | 40% |
| 23. | 2502.21 | White cement, whether or not artificially coloured and whether or not with rapid hardening properties | 40% |
| 24. | 32.13 | Stainers (S.No.24 has been amended vide corrigendum,Dt. 1/3/2001. | 40% |
| 25. | 2710.90 | Lubricating oils and Lubricating preparations | 40% |
| 26. | 3204.30 | Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores | 35% |
| 27. | 32.08, 32.09 and 32.10 | All goods | 40% |
| 28. | 32.14 | Fillers and putties | 40% |
| 29. | 33.03, 33.04, 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. | 38.14 | Thinners | 40% |
| 40. | 38.19 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 40% |
| 41. | 38.20 | Anti-freezing preparations and prepared de-icing fluids | 40% |
| 42. | 3824.90 | Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale | 40% |
| 43. | 39.19 | Self adhesive tapes of plastics | 40% |
| 44. | 3923.10 and 3924.10 | Insulated ware | 45% |
| (In col. no. 4 of above Sl. No. 44, has been substituted vide Ntf. No. 60/2001-CE(NT), dt. 13/9/2001) |
[Old
44. | 3923.10 and 3924.10 | Insulated ware | 40%] |
| 45. | 48.16 | Carbon paper, self-copy paper, duplicator stencils, of paper | 40% |
| 46. | 4818.90 | Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 40% |
| 47. | 64.01 | Footwear | 40% |
| 48. | 6501.10 | Safety headgear | 40% |
| 49. | 6905.10 | Vitrified tiles, whether polished or not | 45% |
| 50. | 6906.10 | Glazed tiles | 45% |
| 51. | 7321.10 | Cooking appliances and plate warmers | 40% |
| 52. | 7323.10 and 7615.20 | Pressure Cookers | 35% |
| 53. | 82.12 | Razors and razor blades (including razor blade blanks in strips) | 40% |
| 54. | 83.05 | Staples in strips, paper clips, of base metal | 40% |
| 55. | 8414.40 | Electric fans | 40% |
| 56. | 84.15 | Window room air-conditioners and split air-conditioners of capacity upto 3 tonnes | 40% |
| 57. | 8418.10 | Refrigerators | 40% |
| 58. | 8421.10 | Water filters and water purifiers, of a kind used for domestic purposes | 40% |
| 59. | 8422.10 | Dish washing machines | 35% |
| 60. | 8450.10 | Household or laundry type washing machines, including machines which both wash and dry | 40% |
| 61. | 8469.90 | Typewriters | 35% |
| 62. | 84.70 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions | 40% |
| 63. | 84.72 | Stapling machines | 40% |
| 64. | 85.06 | Primary cells and primary batteries | 40% |
| 65. | 85.09 | Electro-mechanical domestic appliances with self-contained electric motor | 40% |
| 66. | 85.10 | Shavers, hair clippers and hair-removing appliances, with self contained electric motor | 40% |
| 67. | 85.13 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12 | 35% |
| 68. | 85.16 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electricsmoothing irons; other electro-thermic appliances of a kind used for domestic purposes | 40% |
| 69. | 85.17 | Telephone sets including telephones with cordless handsets; video phones; facsimile machines | 40% |
| 70. | 85.19 and 85.20 | All goods | 40% |
| 71. | 8523.12 | Unrecorded audio cassettes | 40% |
| 72. | 8523.14 and 8524.34 | Video cassettes | 40% |
| 73. | 8523.20 and 8524.40 | Magnetic discs | 40% |
| 74. | 85.25 | Pagers, cellular or mobile phones | 40% |
| 75. | 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% |
| 76. | 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% |
| 77. | 85.28 | Television receivers (including video monitors and video projectors) other than monochrome, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus | 35% |
| 78. | 85.39 | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; Arc lamps | 40% |
| 79. | 90.06 | Photographic (other than cinematographic) cameras | 35% |
| 80. | 9101.90 and 9102.90 | Watches of retail sale price, exceeding Rs. 500 per piece | 35% |
| 80A. | 9101.90 and 9102.90 | Watches of retail sale price, not exceeding Rs 500 per piece on which duty is paid at the rate specified in the First Schedule to the Central Excise Tariff Act,1985 (6 of 1986) and the manufacturer does not avail of the exemption under any notification of Government of India in the Ministry of Finance (Department of Revenue), for the time being in force, in respect of such watches | 35% |
| 81. | 91.03 and 91.05 | Clocks of retail sale price, exceeding Rs. 500 per piece | 45% |
| 81A. | 91.03 and 91.05 | Clocks of retail sale price, not exceeding Rs 500 per piece on which duty is paid at the rate specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and the manufacturer does not avail of the exemption under any notification of Government of India in the Ministry of Finance (Department of Revenue), for the time being in force, in respect of such clocks | 45% |
| (Above sl. no. (80A) & (81A) has been inserted vide Ntf. No. 57/2001-CE(NT), dt. 16/07/2001) |
| 82. | 96.12 | All goods | 35% |
| 83. | 96.17 | 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.
F. No. 334/1/2001-TRU
(T.R. Rustagi)
Joint Secretary to the Government of India