NTF. NO. 02/2008-CE, DT. 01/03/2008

Exempts specified goods - First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), as are specified in column (2) of the Table below, when imported into India, from so much of the duty of excise leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the Table aforesaid.

Explanation. - For the purposes of this notification, the rates specified in column (3) of the said Table are ad valorem rates, unless otherwise specified.

Table

S.No.	Chapter or heading or sub-heading or tariff item of the First Schedule	Rate
(1)	(2)	(3)
1.	04029110 and 04029920	10% [OLD-8%] [OLD- 10% [OLD-14%]
2.	11071000, 11072000, 11081100, 11081200, 11081300, 11081400, 11081910 and 11081990	10% [OLD-8%] [OLD- 10% [OLD-14%]
3.	13 (except tariff item 13021100)	10% [OLD-8%] [OLD- 10% [OLD-14%]
4.	15171022, 15200000, 1521 and 1522	10% [OLD-8%] [OLD- 10% [OLD-14%]
5.	1701 (except tariff item 17011120), 1702 (except tariff item 17029010) and 1704	10% [OLD-8%] [OLD-10% [OLD-14%]
6.	18	10% [OLD-8%] [OLD-10% [OLD-14%]
7.	19012000, 19019010, 19019090, 19024010, 19024090, 1904, 19053211 and 19053290	10% [OLD-8%] [OLD-10% [OLD-14%]
8.	20	10% [OLD-8%] [OLD-10% [OLD-14%]
9.	2101 (except tariff items 21013010, 21013020 and 21013090), 2102, 2103, 2104 and 2106 (except tariff items 21069020 and 21069092)	10% [OLD-8%] [OLD-10% [OLD-14%]
10.	2201 (except tariff item 22019010), 2202 (except tariff item 22029010), 22072000, 22090010, 22090020 and 22090090	10% [OLD-8%] [OLD-10% [OLD-14%]
[OMITTED= 11.	24021010, 24021020, 24029020 and 24029090	10% [OLD-8%] [OLD-10% [OLD-14%]]
(Above Sl. NO. 11 has been omitted vide NTF. NO. 22/2010-CE, DT. 29/04/2010)
12.	25030010, 25151220, 25151290, 25232100, 25233000, 25239010, 25239020 and 25239090	10% [OLD-8%] [OLD-10% [OLD-14%]
13.	26	10% [OLD-8%] [OLD-10% [OLD-14%]
14.	2707 and 2708	14%
15.	27101119, 27101120 and 27101190	14% + Rs.15.00 per litre
[OLD-15.	27101111, 27101112, 27101113, 27101119, 271011 20 and 27101190	14% + Rs.15.00 per litre ]
16.	27101910, 27101920, 27101950, 27101960, 27101970, 27101980 and 27101990	14%
[OMITTED -17.	27101930 and 27101940	14% + Rs.5.00 per litre]
18.	2711, 2712, 2713, 2714 and 2715	14%
19.	2801, 2802, 2803, 2804 (except tariff item 28044010), 2805, 2806, 2807, 2808, 2809, 2810, 2811, 2812, 2813, 2814, 2815, 2816, 2817, 2818, 2819, 2820, 2821, 2822, 2823, 2824, 2825, 2826, 2827, 2828, 2829, 2830, 2831, 2832, 2833, 2834, 2835, 2836, 2837, 2839, 2840, 2841, 2842, 2843, 2844 (except tariff item 28443022), 28459090, 2846, 28470000, 2848, 2849, 2850, 28520000, 28530010, 28530020, 28530040, 28530091 and 28530099	10% [OLD-8%] [OLD-10% [OLD-14%]
20.	29	10% [OLD-8%] [OLD-10% [OLD-14%]
21.	3001, 3003, 3004, 3005, 30061010, 30061020, 30062000, 30063000, 30064000, 30065000, 30067000 and 30069100	10% [OLD-8%] [OLD-10% [OLD-14%]
22.	3102, 3103, 3104 and 3105	10% [OLD-8%] [OLD-10% [OLD-14%]
23.	32 (except tariff items 32159010 and 32159020)	10% [OLD-8%] [OLD-10% [OLD-14%]
24.	33 (except tariff item 33074100)	10% [OLD-8%] [OLD-10% [OLD-14%]
25.	34	10% [OLD-8%] [OLD-10% [OLD-14%]
26.	35	10% [OLD-8%] [OLD-10% [OLD-14%]
27.	36	10% [OLD-8%] [OLD-10% [OLD-14%]
28.	3701, 3702, 3703, 3704 and 3707	10% [OLD-8%] [OLD-10% [OLD-14%]
29.	38 (except tariff items 38245010, 38251000, 38252000 and 38253000)	10% [OLD-8%] [OLD-10% [OLD-14%]
30.	39 (except tariff items 39161020, 39162011, 39162091 and 39169010)	10% [OLD-8%] [OLD-10% [OLD-14%]
31.	4002, 40030000, 40040000, 4005, 4006, 4007, 4008 (except tariff items 40081910, 40082110 and 40082920), 4009, 4010, 4011, 40129010, 40129020, 40129030, 40129041, 40129049, 40129050, 40129090, 4013, 40149010, 40149020, 40149030, 40149090, 4015, 4016 and 4017	10% [OLD-8%] [OLD-10% [OLD-14%]
32.	42	10% [OLD-8%] [OLD-10% [OLD-14%]
33.	43	10% [OLD-8%] [OLD-10% [OLD-14%]
34.	4401, 4403, 4404, 4406, 4408 (except tariff items 44081030, 44083130, 44083930 and 44089020), 4409, 4410, 4411, 4412, 44130000, 44140000, 4415, 4416, 44170000, 4418, 4419, 4420 and 4421	10% [OLD-8%] [OLD-10% [OLD-14%]
35.	45	10% [OLD-8%] [OLD-10% [OLD-14%]
36.	4707	10% [OLD-8%] [OLD-10% [OLD-14%]
37.	4802, 4803, 4804, 4805, 4806, 4807, 4808, 4809, 4810, 4811, 48120000, 4813, 4814, 4816, 4818 (except tariff items 48184010 and 48184090), 4819 (except tariff item 48192010), 4820, 4821, 4822 and 4823 (except tariff item 48239011)	10% [OLD-8%] [OLD-10% [OLD-14%]
38.	4908	10% [OLD-8%] [OLD-10% [OLD-14%]
39.	5402, 5403, 5404 (except tariff items 54049010, 54049020 and 54049090) and 5406	10% [OLD-8%] [OLD-10% [OLD-14%]
40.	5501, 5502, 5503, 5504, 5505, 5506 and 5507	10% [OLD-8%] [OLD-10% [OLD-14%]
41.	56012200	10% [OLD-8%] [OLD-10% [OLD-14%]
42.	59021010 and 59021090	10% [OLD-8%] [OLD-10% [OLD-14%]
43.	64	10% [OLD-8%] [OLD-10% [OLD-14%]
44.	65	10% [OLD-8%] [OLD-10% [OLD-14%]
45.	66	10% [OLD-8%] [OLD-10% [OLD-14%]
46.	6702, 6703 and 6704	10% [OLD-8%] [OLD-10% [OLD-14%]
47.	68	10% [OLD-8%] [OLD-10% [OLD-14%]
48.	69 (except tariff item 69010010)	10% [OLD-8%] [OLD-10% [OLD-14%]
49.	70 (except tariff items 70181010, 70181020, 70200011, 70200012 and 70200021)	10% [OLD-8%] [OLD-10% [OLD-14%]
50.	7101, 7103, 7104 (except tariff item 71041000), 7105, 71069210, 71070000, 7108, 71090000, 7110, 71110000, 7112, 7113, 7114, 7115, 7116, 7117 and 7118	10% [OLD-8%] [OLD-10% [OLD-14%]
51.	72	10% [OLD-8%] [OLD-10% [OLD-14%]
52.	73	10% [OLD-8%] [OLD-10% [OLD-14%]
53.	74	10% [OLD-8%] [OLD-10% [OLD-14%]
54.	75	10% [OLD-8%] [OLD-10% [OLD-14%]
55.	76	10% [OLD-8%] [OLD-10% [OLD-14%]
56.	78	10% [OLD-8%] [OLD-10% [OLD-14%]
57.	79	10% [OLD-8%] [OLD-10% [OLD-14%]
58.	80	10% [OLD-8%] [OLD-10% [OLD-14%]
59.	81	10% [OLD-8%] [OLD-10% [OLD-14%]
60.	82	10% [OLD-8%] [OLD-10% [OLD-14%]
61.	83	10% [OLD-8%] [OLD-10% [OLD-14%]
62.	8401, 8402, 8403, 8404, 8405, 8406, 8407, 8408, 8409, 8410, 8411, 8412, 8413, 8414, 8415, 8416, 8417, 8418, 8419, 8420, 8421, 8422, 8423, 8424 (except tariff item 84248100), 8425, 8426, 8427, 8428, 8429, 8430, 8431, 8434, 8435, 8438, 8439, 8440, 8441, 8442, 8443, 8444, 8445, 8446, 8447, 8448, 8449, 8450, 8451, 84521011, 84521019, 84521021, 84521029, 84522110, 84522120, 84522190, 84522900, 8453, 8454, 8455, 8456, 8457, 8458, 8459, 8460, 8461, 8462, 8463, 8464, 8465, 8466, 8467, 8468, 8469 (except tariff items 84690030 and 84690040), 8470, 8471, 8472, 8473, 8474, 8475, 8476, 8477, 8478, 8479 (except tariff item 84798992), 8480, 8481, 8482, 8483, 8484, 8486 and 8487	10% [OLD-8%] [OLD-10% [OLD-14%]
63.	85 (except tariff items 85238020, 85481010, 85481020 and 85481090)	10% [OLD-8%] [OLD-10% [OLD-14%]
64.	86	10% [OLD-8%] [OLD-10% [OLD-14%]
65.	8701, 87021091, 87021092, 87021099, 87029020, 87029091, 87029092, 87029099, 87041010, 87042110, 87042120, 87042190, 87042211, 87042219, 87042290, 87042311, 87042319, 87042390, 87043120, 8705, 87060011, 87060019, 87060031, 87060041 and 87060050	10% [OLD-8%] [OLD-10% [OLD-14%]
66.	87060029 and 87060042	10% + Rs.10,000 per chassis [OLD-8% + Rs.10,000 per chassis ] [OLD- 10% + Rs.10,000 per chassis ] [OLD-14% + Rs.10,000 per chassis]
67.	8707, 8708 and 8709	10% [OLD-8%] [OLD-10% [OLD-14%]
68.	87100000, 8711, 8712, 8714, 8715 and 8716	10% [OLD-8%] [OLD-10% [OLD-14%]
69.	8802 (except tariff item 88026000) and 8803	10% [OLD-8%] [OLD-10% [OLD-14%]
70.	8903, 8907 and 89080000	10% [OLD-8%] [OLD-10% [OLD-14%]
71.	90011000,90012000, 90019010, 90019090, 9002, 9003, 9004, 9005, 9006, 9007, 9008, 9010, 9011, 9012, 9013, 9014, 9015, 9016, 9017 (except tariff items 90172020, 90172030 and 90172090), 9018, 9019, 90200000, 9022, 9023, 9024, 9025, 9026, 9027, 9028, 9029, 9030, 9031, 9032 and 90330000	10% [OLD-8%] [OLD-10% [OLD-14%]
72.	91	10% [OLD-8%] [OLD-10% [OLD-14%]
73.	92	10% [OLD-8%] [OLD-10% [OLD-14%]
74.	93020000, 9303, 93040000, 9305, 9306 and 93070000	10% [OLD-8%] [OLD-10% [OLD-14%]
75.	94 (except tariff item 94055010)	10% [OLD-8%] [OLD-10% [OLD-14%]
76.	95 (except tariff items 95044000 and 95081000)	10% [OLD-8%] [OLD-10% [OLD-14%]
77.	9601, 9602, 9603, 96040000, 9605, 96061010, 96061020, 96063090, 9607, 9608, 96110000, 9612, 9613, 96140000, 9616, 9617 and 96180000	10% [OLD-8%] [OLD-10% [OLD-14%]

(In above table Sl.NO. 17 - Omitted, in column (3) entry "10%" and "10% + Rs.10,000 per chassis" has been substituted vide NTF. NO. 06/2010-CE, DT. 27/02/2010)

(In above table Sl.NO. 15 has been substituted vide NTF. NO. 19/2009-CE, DT. 07/07/2009)

(In above table column (4) substituted by 8% & column (4) at Sl. NO. 66 substituted vide NTF. NO. 04/2009-CE, DT. 24/02/2009)

(In above table in column (4), entry "10%" & "10% + Rs.10,000 per chassis" has been substituted vide NTF. NO. 58/2008-CE, DT.07/12/2008)

[F.No.334/1/2008-TRU]

(S.Bajaj)
Under Secretary to the Government of India

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