Eximkey - India Export Import Policy 2004 2013 Exim Policy

NTF. NO. 02/2011-CE, DT. 01/03/2011

Excess of the amount calculated at the rate of 5% ad valorem
 

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 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 6% ad valorem: [OLD 5% ad valorem]

(In the Opening Para has been subsituted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 

 

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.
(In the table , Sr. No1A has been inserted vide NTF. NO. 08/2015-CE, DT. 01/03/2015)
2 151710 Margarine
2A 1701 Jaggery Powder”.
(In the table , Sr. No2A has been inserted vide NTF. NO. 16/2013-CE, DT. 08/05/2013]
3 19041020 Paws, Mudi and the like
In the table, Sr.No 04 has been omitted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
[Omitted 4 20 All goods]
5 2101 Coffee or tea pre-mixes
6 2103 Sauces, ketchup and the like and preparations therefor
7 2104 Soups and broths and preparations therefor
8 210690 All kinds of food mixes, including instant food mixes
9 21069030 Betelnut product known as ?supari?
10 21069099 (i) Ready to eat packaged food,

(ii) Milk containing edible nuts with sugar or other ingredients
In the table, Sr.No 11 has been omitted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
[Omitted 11 22029020 All goods]
12 22029030 Flavoured Milk of Animal origin
13 22029090 Tender coconut water
14 26 or any chapter Fly ash
15 28 or 38 Silicon in all forms
16 28470000 Medicinal grade hydrogen peroxide
17 28, 29 or 30 Anaesthetics
18 28 Potassium Iodate
19 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
20 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
21 31 All goods, other than those which are clearly not to be used-

(a) as fertilizers; or

(b) in the manufacture of other fertilizers,

whether directly or through the stage of an intermediate product.
22 32159040 Drawing ink
23 33061010 Tooth Powder
24 34060010 Candles
25 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
26 3903 Unexpanded polystyrene beads purchased by the Malaria Research Centre
27 39 or 40 Nipples for feeding bottles
28 4015 Surgical rubber gloves or medical examination rubber gloves
28A 420321 Gloves specially designed for use in sports”;

(SL. NO. 28A has been inserted vide NTF. NO. 09/2014-CE, DT. 11/07/2014)

(In the table, Sr.No. 29A & 29b has been Inserted vide  NTF. NO. 16/2013-CE, DT. 08/05/2013]
29 44 or any Chapter Resin bonded bamboomat board, with or without veneer in between
29A 44 or any Chapter Flattened bamboo boards;
29B 44 or any Chapter Bamboo flooring tiles”.
30 4410 or 4411 Coir composite boards, coir matting boards, coir boards
31 48 or any chapter Leather board
32 4802 Writing or printing paper for printing of educational textbooks
33 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
In the table, Sr.No 34 & 35 has been omitted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
[Omitted 34 48184010 All goods]
[Omitted 35 48184090 All goods
36 4820 Notebooks and exercise books
[OMITTED - 37 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. ]
(Above Sl. No. 37 has been omitted vide NTF. NO. 10/2013-CE, DT. 01/03/2013 )
38 59061000 Adhesive tapes of a width not exceeding 20 cm
39 6305 Laminated jute bags
In the table, Sr.No 40 has been omitted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
[Omitted 40 66020000 All goods]
41 68 or 69 Sand lime bricks
42 69 Burnt Clay tiles conforming to IS specification No.3367-1975
43 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 44 has been omitted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
[Omitted 44 69041000 All goods]
(In the table, Sr.No 45 has been omitted vide NTF. NO. 16/2013-CE, DT. 08/05/2013) 
[Omitted 45 69051000 Roofing tiles]
46 70 Glassware produced by mouth –blown process
47 701510 Glasses for corrective spectacles and flint buttons
[In the table, Sr.No.48 has been subsituted vide NTF. NO. 20/2012-CE, DT. 19/03/2012] 
OMITTED - 48 7113 Articles of jewellery
[OLD 48 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.]

(Above S. No. 48 has been omitted vide NTF. NO. 10/2016-CE, DT. 01/03/2016)

(In the table, Sr.No.49 has been subsituted vide NTF. NO. 20/2012-CE, DT. 19/03/2012] 
[OMITTED- 49. 7114 Articles of goldsmiths  or silversmiths  wares of precious metal or of metal clad with precious metal, bearing a brand name, except gold coins of purity 99.5% and above and silver coins of purity 99.9% and above.

Explanation.- For the purposes of this exemption,- 

(1) 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 a brand name.]
(Above Sl. No. 49 has been omitted vide NTF. NO. 01/2017-CE, DT. 05/01/2017 )
[OLD 49 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.]
50 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
51 7321 or 7418 19 or 741999 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
52 7319 Sewing needles
53 7323 or 7418 or 7615

All goods other than disposable aluminium foil containers, parts and pressure cookers

[OLD- All goods other than parts and pressure cookers ]

(Column (3) at S. No. 53 has been substituted vide NTF. NO. 10/2016-CE, DT. 01/03/2016)

[Sr.No 54 has been Omitted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
[Omitted 54 8215 All goods]
55 8445, 8448, 8483 (except 84831010) 8484 [84879000] Goods required by a jute mill for making jute textiles
56 84212120 Water filters functioning without electricity and replaceable kits thereof
57 844250 Printing blocks and printing types
58 8452 Sewing machines other than those operated with electric motors, whether in-built or attachable to the body
  [OLD - Sewing machines other than those with inbuilt motors ]
(Column (3) at SL. NO. 58 has been substituted vide NTF. NO. 09/2014-CE, DT. 11/07/2014)
59 8479 Composting Machines
60 8517 or 852560 Mobile handsets including Cellular Phones and Radio trunking terminals
[OMITTED - 61 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports ]
(Above Sl. No. 61 has been omitted vide NTF. NO. 21/2016-CE, DT. 05/05/2016 )
62 8523 The following goods, namely:-

(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);
(d) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;
(e) Recorded media for television and sound recording such as video tapes and video discs;
(f) Recorded audio cassettes
OMITTED - 63 852352 Recorded smart cards
(Sl. NO. 63 has been omitted vide NTF. NO. 09/2014-CE, DT. 11/07/2014)
64 85235910 Recorded proximity cards and tags
[Sr.No 65 has been Omitted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
[Omitted 65 8601 to 8606 All goods (except Railway track machines falling under tariff item 8640 00 00)]
66 8712 Bicycles and other cycles
[In the table, Sr.No. 67 has been subsituted vide NTF. NO. 19/2012-CE, DT. 17/03/2012] 
67 900140, 90015000, or 90019090 Spectacle lenses [OLD Spectacle lenses and intraocular lenses]
68 900490 Spectacles
69 9017, 84864000 Mathematical calculating instruments and pantographs
70 9017 Other drawing and marking out instruments
71 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
72 9404 Coir products
73 9404 Products wholly made of quilted textile materials
74 94055031 Kerosene pressure lantern
75 95 Sports goods other than articles and equipments for general physical exercise
76 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;

(iv) Pencils
77. 9619 All Goods
[In the table, Sr.No.77 has been Inserted Vide NTF. NO. 43/2011-CE, DT. 30/12/2011] 


 

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

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