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NTF. NO. 01/2011-CE, DT. 01/03/2011

Provisions of the CENVAT Credit Rules, 2004

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 excisable goods of the description specified in column (3) of the Table below and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 2% ad valorem:[OLD 1% ad valorem]

[In the opening Para has been subsituted vide NTF. NO. 16/2012-CE, DT. 17/03/2012]

Provided that the said excisable goods are manufactured from inputs or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under section 66B [OLD- section 66 ] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.

Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force.

(In above proviso the word and figures "section 66B" substituted and Explanation inserted vide NTF. NO. 38/2015-CE, DT. 21/07/2015)

(Above proviso has been substituted vide NTF. NO. 35/2015-CE, DT. 17/07/2015)

[OLD- Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs or tax on input services has been taken under the provisions of the CENVAT Credit Rules, 2004. ]

Table

S.No.	Chapter or heading or subheading or tariff item of the First Schedule	Description of the excisable goods
(1)	(2)	(3)
1	13021920, 13021930	Cashew shell liquid (CNSL)
1A	04029110 or 04029920	Condensed milk put up in unit containers.
(Above Sl. NO. 1A has been inserted vide NTF. NO. 07/2015-CE, DT. 01/03/2015 )
2	14049050	Indian Katha
3	1501 [OLD 15010000]	All goods
[In the table Sr No.3 has been subsituted vide NTF. NO. 43/2011-CE, DT. 30/12/2011]
4	1502	All goods
5	15030000	All goods
6	1504, 1505, 1506	All goods
7	15161000	All goods
8	151710	Margarine
(In the table , Sr.No.9A has been inserted vide NTF. NO. 16/2013-CE, DT. 08/05/2013]
9	16	All goods
9A	1701	Jaggery Powder”.
10	190110	All goods put up in unit containers
11	1902 other than 19024010 and 19024090	All goods
12	19030000	All goods
13	19041020	Paws, Mudi and the like
14	20	All goods
15	2101	Coffee or tea pre-mixes
16	2103	Sauces, ketchup and the like and preparations therefor
17	2104	Soups and broths and preparations thereof
18	21050000	All goods
19	210690	All kinds of food mixes, including instant food mixes
20	21069030	Betelnut product known as ?supari?
21	21069092	Sterilized or Pasteurised miltone
22	21069099	(i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients
23	22029010	All goods
24	22029020	All goods
25	22029030	Flavoured Milk of Animal origin
26	22029090	Tender coconut water
27	26 or any chapter	Fly ash
[OMITTED - 28	2701	All goods ]
29	2702	All goods
30	2703	All goods
31	2704	All goods
32	2706	All goods
33	28 or 38	Silicon in all forms
34	28470000	Medicinal grade hydrogen peroxide
35	28,29 or 30	Anaesthetics
36	28	Potassium Iodate
37	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
38	30	Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
39	300220 or 30023000	Vaccines (other than those specified under the National Immunisation Program)
[OMITTED - 40	31	All goods, other than those which are clearly not to be used as fertilisers ]
41	32159010	Fountain pen ink
42	32159020	Ball pen ink
43	32159040	Drawing ink
44	33061010	Tooth Powder
45	34060010	Candles
46	38245010	Ready-mix concrete(RMC)
47	39	Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
48	3903	Unexpanded polystyrene beads purchased by the Malaria Research Centre
49	39161020, 39162011, 39162091 or 39169010	Canes of polymers, plastics or vegetable products
50	39 or 40	Nipples for feeding bottles
51	4015	Surgical rubber gloves or medical examination rubber gloves
51A	420321	Gloves specially designed for use in sports
(Sl. No. 51A has been inserted vide NTF. NO. 08/2014-CE, DT. 11/07/2014)
[In the table Sr.No.52A, & 52B has been inserted vide NTF. NO. 16/2013-CE, DT. 08/05/2013]
52	44 or any Chapter	Resin bonded bamboomat board, with or without veneer in between
52A	44 or any Chapter	Flattened bamboo boards;
52B	44 or any Chapter	Bamboo flooring tiles”.
53	4410 or 4411	Coir composite boards, coir matting boards, coir boards
54	4601	All goods
55	4602	All goods
56	47010000	All goods
57	47020000	All goods
58	4703	All goods
59	4704	All goods
60	4705	All goods
61	4706	All goods
62	48 or any chapter	Leather board
OMITTED - 63	4802	Writing or printing paper for printing of educational textbooks
(Sl. No. 63 has been omitted vide NTF. NO. 08/2014-CE, DT. 11/07/2014)
64	4802	Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp is done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
65	4817	Letters, envelops, lettercards and plain postcards
[Omitted 66	48184010	All goods]
[Omitted 67	48184090	All goods]
68	4820	Notebooks and exercise books
69	4909	All goods
70	4910	All goods
70A	54 or 55	Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles
(Sl. No. 70A has been inserted vide NTF. NO. 08/2014-CE, DT. 11/07/2014)
[Omitted 71	56011000	All goods]
[In the table Sr.No 66, 67 & 71 has been Omitted vide NTF. NO. 43/2011-CE, DT. 30/12/2011] [In the table , Sr.No.72 has been Omitted Vide NTF. NO. 09/2013-CE, DT. 01/03/2013]
[Omitted 72	57	The following goods, namely:- (a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations; (b) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up. Explanation.- For the purpose of Chapter 57 the term ?machines? shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.]
73	5805	All goods
74	5807	All goods
75	59061000	Adhesive tapes of a width not exceeding 20 cm
75A	61, 62, 63 (except laminated jute bags falling under 6305, 63090000, 6310)	All goods bearing a brand name or sold under a brand name and having retail sale price (RSP) of Rs.1000 and above
(Above S. No. 75A has been inserted vide NTF. NO. 09/2016-CE, DT. 01/03/2016)
76	6305	Laminated jute bags
77	66020000	All goods
78	68 or 69	Sand lime bricks
79	69	Burnt Clay tiles conforming to IS specification No.3367-1975
80	69	Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles.
(In the table, Sr.No.81 & 82 has been omitted vide NTF. NO. 16/2013-CE, DT. 08/05/2013]
[Omitted 81	69010010	All Goods]
[Omitted 82	69041000	All goods]
(Pl. refer NTF. NO. 23/2013-CE, DT. 31/07/2013 for Sl. No.82)
83	69051000	Roofing tiles
84	70	Glassware produced by mouth –blown process
85	701510	Glasses for corrective spectacles and flint buttons
86	70200011, 70200012 or 70200021	All Goods
87	71041000	All goods
[OMITTED - 88	7113	Articles of jewellery manufactured or sold under a brand name Explanation. - 1. For the purpose of this exemption, ?brand name? means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. Hallmarking of the jewellery shall not be considered to be branding. 3. An identity put by a jeweller or the job worker, commonly known as =house-mark‘ shall not be considered as brand name. ]
[OMITTED - 89	7114	Articles, other than jewellery, of— (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium, manufactured or sold under a brand name. Explanation. - 1. For the purpose of this exemption, ?brand name? means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. An identity put by a jeweller or the job worker, commonly known as =house-mark‘ shall not be considered as brand name. 3.?articles? in relation to gold shall mean anything ( other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires. ]
(In above table Sl. No. 28,40,88 and 89 has been omitted vide NTF. NO. 16/2012-CE, DT. 17/03/2012 )
90	7310 or 7326 or any other Chapter	Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
91	7321 or 7418 19 or 741999	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
92	7319	Sewing needles
93	7323 or 7418 or 7615	All goods other than parts and pressure cookers
94	8215	All goods
95	84212120	Water filters functioning without electricity and replaceable kits thereof
96	844250	Printing blocks and printing types
97	8452	Sewing machines other than those with inbuilt motors
(Column (3) at Sl. No. 97 has been substituted vide NTF. NO. 08/2014-CE, DT. 11/07/2014)
98	8479	Briquetting plant and machinery using agrimunicipal waste
99	8479	Composting Machines
100	8517 or 852560	Mobile handsets including Cellular Phones and Radio trunking terminals
[OMITTED - 101	8517	Wireless data modem cards with PCMCIA or USB or PCI express ports ]
(Above Sl. No. 101 has been omitted vide NTF. NO. 20/2016-CE, DT. 05/05/2016)
102	8523	The following goods, namely:- (a) Recorded audio compact discs (CDs); (b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs);
103	8523	The following goods, namely:- (a) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing; (b) Recorded media for television and sound recording such as video tapes and video discs; (c) Recorded audio cassettes
OMITTED - 104	852352	Recorded smart cards
(Sl. No. 104 has been omitted vide NTF. NO. 08/2014-CE, DT. 11/07/2014)
105	85235910	Recorded proximity cards and tags
106	8601 to 8606	All goods (except Railway track machines falling under tariff item 8640 00 00)
107	8712	Bicycles and other cycles
108	8801	All goods
109	8804	All goods
110	8805	All goods
[In the table, Sr.No.111,112,113 & 114 has been omitted vide NTF. NO. 09/2013-CE, DT. 01/03/2013]
[Omitted 111	8901	All goods]
[Omitted 112	8904	All goods]
[Omitted 113	8905	All goods]
[Omitted 114	89069000	All goods]
[In the table, Sr.No.115 has been subsituted vide NTF. NO. 16/2012-CE, DT. 17/03/2012]
115	900140, 90015000, or 90019090	Spectacle lenses [OLD Spectacle lenses and intraocular lenses]
116	900490	Spectacles
117	9017	Drawing instruments
118	9017, 84864000	Mathematical calculating instruments and pantographs
119	9017	Other drawing and marking out instruments
120	9027	Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances Explanation.-For the purposes of this entry,- (a) ?narcotic drugs? and ?psychotropic substances? shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (b) ?kits for testing narcotic drugs and psychotropic substances? means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits
121	9301	Military weapons, other than revolvers, pistols, swords cut lasses, bayonets, lances etc.
122	9404	Coir products
123	9404	Products wholly made of quilted textile materials
124	9405	Hurricane lanterns
125	94055031	Kerosene pressure lantern
126	95	Sports goods other than articles and equipments for general physical exercise
127	9606	Buttons of plastics or base metals, not covered with textile materials; buttons of coconut shell or wood; other buttons;
128	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 of ball point pens specified in (ii) above;
129	9608, 9609	Pencils, pencil leads
130	9609	Crayons, pastels, drawing charcoals, writing or drawing chalks and tailor‘s chalk
131	9619	All goods
(Above Sl. No. 131 has been inserted vide NTF. NO. 43/2011-CE, DT. 30/12/2011)
132	Any Chapter	Parts, components and accessories namely, battery chargers, PC connectivity cables, memory cards and hands-free headphones of mobile handsets. Explanation. - For the purposes of this entry, mobile handsets include cellular phones.”
(In the Table, Sr.No.131 has been Inserted vide NTF. NO. 16/2012-CE, DT. 17/03/2012 )

[F. No. 334/3/2011 - TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India

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