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Excise Notification Circulars MRP - Notification Notification, No. 13/2002-Central Excise (N.T.), Dt. 1/3/2002

 

(This NTF. Supersited vide NTF. NO. 02/2006-CE(NT), DT. 01/03/2006)

Notification, No. 13/2002-Central Excise (N.T.), Dt. 1/3/2002

Seeks to prescribe rate of abatement for goods covered under MRP based assessment.

 

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 notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 5/2001-Central Excise (N.T.), dated the 1st March, 2001, published in the Gazette of India vide number G.S.R. 139(E),dated the 1st March, 2001,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) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table:- 
 

Table


S.No. Chapter or heading No. or sub-heading No. Description Abatement as a percentage ofretail 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. 1702.21 and1702.29 Preparations of other sugars 40%
3. 1702.30 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 40%
4. 1704.10 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 40%
“5. 1704.90 All goods, other than white chocolate 35%
5A. 1704.90 White chocolate 40%”;
(Sl. No. 5. has been substituted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
[OLD-
5.		 1704.90 All goods 40%]
6. 18.02 Cocoa powder, whether or not containing added sugar or other sweetening matter 35%
7. 18.03 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 35%
8. 18.04 Other food preparations containing cocoa 35%
9. 1901.19and 1901.92 All goods 35%
10. 1902.19 All goods 35%
11. 1904.10 All goods 35%
12. 1905.11 Biscuits, in or in relation to the manufacture of which
any process is ordinarily carried on with the aid of 
power		 35%
[OLD40%]
(column (4) of Sl. No. 12. has been substituted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
13. 1905.31 Waffles and wafers, coated with chocolate or 
containing chocolate		 35%
14. 1905.39 All goods, other than wafer biscuits 40%
14A. 1905.39 Wafer biscuits 35%
(S.No. 14 and the entries relating thereto has been substituted vide Ntf. No. 41/2003-CE(N.T.), Dt. 30/04/2003)
 
[OLD -
14.		 1905.39 All goods 40% ]
15. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences orconcentrates or with a basis of coffee 35%
16. 2102.10 All goods 35%
17. 21.05 Ice cream and other edible ice, whether or not 
containing cocoa		 45%
18. 21.06 or 24.04 (a) Pan masala (falling under sub-heading No. 
2106.00), in retail packs containing ten grams or moreper pack, other than the goods containing not morethan 15% betel nut by weight and not containingtobacco in any proportion 
(b) Pan masala containing tobacco (falling under sub-heading No. 2404.49)		 50%
19. 21.07 All goods 35%
[OLD -19. 21.07 Betel nut powder known as “supari”, other than Scented supari 35% ]
19A. [OMITTED-21.07 Scented supari 30% ]
(Sl. No. 19. has been substituted & 19A. Columns (2) to (4) has been omitted vide NTF. NO. 13/2004-CE(N.T.), DT. 09/07/2004)

(Sl. No. 19. has been substituted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
[OLD -
19.		 21.07 Betel nut powder known as "Supari 35%]
20. 2108.20 Sharbat 35%
21. 2108.99 All goods 40%
22. 2201.19 and2202.19 All goods 50%
23. 2201.20 and 2202.20 Aerated waters 45%[OLD-50%]
(Column (4) of Sl. No. 23. has been substituted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
24. 22.03 Vinegar and substitutes for vinegar obtained from acetic acid 40%
“24A. 2404.41 All goods 50%”;
(Sl. No. 24A. has been added vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
25. 2502.21 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 35%
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. 3206.90 All goods 35%
29. 32.08, 32.09 and32.10 All goods 40%
30. 3212.90 Dyes and other colouring matter put up in forms or 
small packing of a kind used for domestic or laboratory 
purposes		 40%
31. 32.13 All goods 40%
32. 32.14 All goods 40%
33. 33.03, 33.04,33.05 and 33.07 All goods 40%
34. 3306.10 Tooth paste 35%
35. 3401.19 All goods 35%
36. 3401.20 and 3402.90 All goods 35%
37. 3403.10 Lubricating preparations 35%
38. 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%
39. 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included 40%
40. 3702.90 All goods 40%
41. 3808.10 All goods[OLD- Mosquito coils, mats and other mosquito repellents ] 35%
(Column (3) of Sl. No. 41. has been substituted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
42. 3808.90 Disinfectants and similar products 40%
43. 38.14 Thinners 40%
44. 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%
45. 38.20 Anti-freezing preparations and prepared de-icing fluids 40%
46. 3824.90 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 40%
47. 39.19 Self adhesive tapes of plastics 40%
48. 3923.10 and 3924.10 Insulated ware 45% [OLD-40% [OLD 45%]
(Column (4) of Sl. No. 48. has been substituted vide NTF. NO. 13/2004-CE(N.T.), DT. 09/07/2004)

(Column (4) at Sl. No. 48 has been substituted vide Ntf. No. 02/2004-CE(N.T.), Dt. 19/01/2004)
49. 48.16 Carbon paper, self-copy paper, duplicator stencils, of paper 40%
50. 4818.90 Cleansing or facial tissues, handkerchiefs and towels,
of paper pulp, paper, cellulose wadding or webs of 
cellulose fibres		 40%
51. 64.01 Footwear 40%
52. 6501.10 Safety headgear 40%
53. 6905.10 Vitrified tiles, whether polished or not 45%
54. 6906.10 Glazed tiles 45%
[OMITTED
55.		 69.08 All goods 40%]
(Sl. No. 55. has been omitted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
56. 7321.10 Cooking appliances and plate warmers, other than gas stoves of retail sale price not exceeding Rs. 2000 per unit 40%
56A. 7321.10 Gas stoves of retail sale price not exceeding Rs. 2000 per unit 35%
(Sl. No. 56. and the entries relating thereto, has been substituted vide NTF. NO. 13/2004-CE(N.T.), DT. 09/07/2004)
 
[OLD-
56.		 7321.10 Cooking appliances and plate warmers 40% ]
57. 7323.10 and 7615.20 Pressure Cookers 30%[OLD-35%]
(Column (4) of Sl. No. 57. has been substituted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
58. 73.24 Sanitary ware of iron or steel 40%
59. 7418.90 Sanitary ware of copper 40%
60. 82.12 Razors and razor blades (including razor blade blanks
in strips)		 40%
61. 83.05 Staples in strips, paper clips, of base metal 40%
62. 8414.40 Electric fans 40%
63. 84.15 Window room air-conditioners and split air-
conditioners of capacity upto 3 tonnes		 30%
[OLD -35%
40%]
(Column (4) at Sl.No. 63 has been substituted vide NTF. NO. 11/2005-CE(NT), DT. 01/03/2005)

(Column (4) of Sl. No. 63. has been substituted vide Ntf. No. 10/2003-CE(NT), Dt. 01/03/2003)
 
64. 8418.10 Refrigerators 40%
65. 8421.10 Water filters and water purifiers, of a kind used for
domestic purposes		 40%
66. 8422.10 Dish washing machines 35%
67. 8450.10 Household or laundry type washing machines,
including machines which both wash and dry		 40%
68. 8469.90 Typewriters 35%
69. 84.70 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 40%
70. 84.72 Stapling machines 40%
71. 85.06 Primary cells and primary batteries 40%
72. 85.09 Electro-mechanical domestic appliances with self contained electric motor 40%
73. 85.10 Shavers, hair clippers and hair-removing appliances, with self contained electric motor 40%
74. 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%
75. 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; electric smoothing irons; other electro-thermic appliances of a 
kind used for domestic purposes		 40%
76. 85.17 Telephone sets including telephones with cordless
handsets; video phones; facsimile machines		 40%
77. 85.19 and 85.20 All goods 40%
78. 85.21 All goods 40%
79. 8523.12 Unrecorded audio cassettes 40%
80. 8523.14 and 8524.34 Video cassettes 40%
81. 8523.20 and 8524.40 Magnetic discs 40%
82. 85.25 Pagers, cellular or mobile phones 40%
83. 8527.10 Radio sets including transistor sets, having the facility of receiving radio signals and converting the sameinto audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it 35%
84. 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%
85. 85.28 Television receivers (including video monitors and video projectors) [OMITTED - other than monochrome ], whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 35%
(Words "other than monochrome" in column (3) at Sl. No. 85. has been omitted vide NTF. NO. 13/2004-CE(N.T.), DT. 09/07/2004)
 
86. 85.36 All goods 40%
87. 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; Arc lamps 40%
88. 90.06 Photographic (other than cinematographic) cameras 35%
89. 9101.90 and 9102.90 Watches
[OLD-
(a) Watches of retail sale price, exceeding Rs. 500 per piece; 
(b)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 (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 watches ]		 35%
90. 91.03 and 91.05 Clocks
[OLD- 
(a) Clocks of retail sale price, exceeding Rs. 500 per piece; 
(b) Clocksofretailsaleprice, notexceeding Rs 500 per piece on which duty is paid at the rate specified in the First Scheduleto 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%
91. 96.12 All goods 35%
92. 96.17 Vacuum flasks 40%
[OLD- 35%[OLD - 40%]]
(Column (3) at Sl. No. 89., 90. & column (4) at Sl. No. 92. has been subtituted vide NTF. NO. 13/2004-CE(N.T.), DT. 09/07/2004)

(Column (4) at Sl. No. 92. has been substituted vide Ntf. No. 02/2004-CE(N.T.), Dt. 19/01/2004)


Explanation.- For the purposes of this notification, "retail sale pricemeans 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. 334/1/2002-TRU] 


(T.R. Rustagi) 
Joint Secretary to the Government of India

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