(This NTF. Supersited vide NTF. NO. 49/2008-CE(N.T.), DT. 24/12/2008)

NTF. NO. 14/2008-CE(N.T.), DT. 01/03/2008

Maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer - Regd.

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/2005-Central Excise (N.T.), dated the 7th January, 2005, published in the Gazette of India Extraordinary, vide number G.S.R.10(E) of the same date and No. 2/2006-Central Excise (N.T.), dated the 1st March, 2006, published in the Gazette of India Extraordinary, vide number G.S.R.113(E) of the same date, except as respects things done or omitted to be done before such supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item, as the case may be, 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 sub-section (2) of said section 4A 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, heading, subheading or tariff item of the First Schedule	Description of goods	Abatement as a percentage of retail sale price
(1)	(2)	(3)	(4)
1.	17 or 21	Preparations of other sugars	38
2.	1702	Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel	38
3.	1704	Gums, whether or not sugar coated (including chewing gum, bubblegum and the like)	38
4.	170490	All goods, other than white chocolate	35
5.	170490	White chocolate	38
6.	18050000 or 18061000	Cocoa powder, whether or not containing added sugar or other sweetening matter	33
7.	1806	Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates	31.5
8.	1806	Other food preparations containing cocoa	33
9.	19012000 or 190190	All goods	31.5
10.	1904	All goods, other than goods falling under tariff item 1904 20 00	33
11.	19042000	All goods	35
12.	19053100 or 19059020	Biscuits	35
13.	19053211 or 19053290	Waffles and wafers, coated with chocolate or containing chocolate	33
14.	19053290	All goods, other than wafer biscuits	38
15.	19053219 or 19053290	Wafer biscuits	35
16.	210111 or 21011200	Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	33
17.	2102	All goods	33
18.	21069020	All goods, other than pan masala containing not more than 15% betel nut	44
19.	21069020	Pan masala containing not more than 15% betel nut	22
20.	2403	Pan masala containing tobacco	50
21.	21069030	All goods	33
22.	21069011	Sharbat	28
23.	21061000, 21069050, 21069070, 21069080, 21069091 or 21069099	All goods	38
24.	2201 or 2202	Mineral waters	48
25.	2201 or 2202	Aerated waters	40.5
26.	2209	Vinegar and substitutes for vinegar obtained from acetic acid	38
27.	24039910, 24039920 or 24039930	All goods	50
28.	25232100 or 252329	White cement, whether or not artificially coloured and whether or not with rapid hardening properties	33
29.	2710	Lubricating oils and Lubricating preparations	38
30.	30	Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems	35.5
31.	320420	Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores	33
32.	3206	All goods other than pigments and inorganic products of a kind used as luminophores	33
33.	3208, 3209 or 3210	All goods	35
34.	32129020	Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes	38
35.	3213	All goods	38
36.	3214	All goods	38
37.	3303, 3304, 3305 or 3307	All goods	38
38.	33061020	Toothpaste	33
39.	340119 or 34012000	Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent)	33
40.	340111, 340119 or 3402	Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under tariff item 3402 90 20	31.5
41.	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anti-corrosion preparation and mould release preparations based on lubricants)	33
42.	3405	All goods	33
43.	3506	Prepared glues and other prepared adhesives, not elsewhere specified or included	38
44.	3702	All goods, other than for X-ray and unexposed cinematographic films	38
45.	3808	Insecticides, fungicides, herbicides, weedicides and pesticides	33
46.	3808	Disinfectants and similar products	38
47.	38089340	Plant growth regulator	28
48.	38140010	Thinners	38
49.	3819	All goods	38
50.	38200000	Anti-freezing preparations and prepared de-icing fluids	38
51.	38249024or 38249090	Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale	38
52.	3919	Self adhesive tapes of plastics	38
53.	3923 or 3924	Insulated ware	43
54.	4816	Carbon paper, self-copy paper, duplicator stencils, of paper	38
55.	4818	Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under tariff item 4818 50 00	38
56.	6401, 6402, 6403,6404 or 6405	The following goods, namely:- (i) Footwear of retail sale price exceeding Rs.250/- and not exceeding Rs.750/- per pair	37
		(ii) All other footwear	40
57.	650610	Safety headgear	38
58.	6907	Vitrified tiles, whether polished or not	43
59.	6908	Glazed tiles	43
60.	7321	Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven)	38
61.	7321	LPG gas stoves (with burners only, without other functions such as, grills or oven)	33
62.	7323 or 76151910	Pressure Cookers	28
63.	7324	Sanitary ware of iron or steel	38
64.	74182010	Sanitary ware of copper	38
65.	8212	Razors and razor blades (including razor blade blanks in strips)	38
66.	83052000 or 83059020	Staples in strips, paper clips, of base metal	38
67.	841451 or 841459	Electric fans	38
68.	8415	Window room air-conditioners and split air conditioners of capacity upto 3 tonnes	28
69.	8418	Refrigerators	38
70.	842121	Water filters and water purifiers, of a kind used for domestic purposes	33
71.	84221100 or 84221900	Dish washing machines	33
72.	8443	Facsimile machines	38
73.	84433100 or 844332	Printer whether or not combined with the functions of copying or facsimile transmission	23
74.	84439951	Ink cartridges, with print head assembly	23
75.	8450	Household or laundry-type washing machines, including machines which both wash and dry	38
76.	8469	Typewriters	33
77.	8470	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90	38
78.	847130	All goods	22.5
79.	847160	All goods	23
80.	84729010	Stapling machines	38
81.	8506	All goods, other than parts falling under tariff item 8506 90 00	36.5
82.	8508	All goods, other than parts falling under tariff item 8508 70 00	38
83.	8509	All goods, other than parts falling under tariff item 8509 90 00	36.5
84.	8510	All goods, other than parts falling under tariff item 8510 90 00	36.5
85.	8513	All goods, other than parts falling under tariff item 8513 90 00	33
86.	8516	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.	36.5
87.	8517	Telephone sets including telephones with cordless handsets; video phones;	38
88.	85176230	Modems (modulators-demodulators)	23
89.	85176960	Set top boxes for gaining access to internet	22
90.	8519	All goods, other than MP3 player or MPEG 4 player	38
91.	8521	All goods, other than MP3 player or MPEG 4 player	38
92.	85	MP3 player or MPEG 4 player	33
93.	8523	Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs	38
94.	8527	Pagers	33
95.	8527	Radio sets including transistors 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	33
96.	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 93)	38
97.	8528	Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus	33
98.	8528	Monitors of a kind solely or principally used in an automatically data processing machine	23
99.	85287100	Set top boxes for television sets	22
100.	8536	All goods, other than goods falling under tariff item 85367000	38
101.	8539	The following goods, other than lamps for automobiles, namely:- (i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10	37
		(ii) All other goods	38
102.	9006	Photographic (other than cinematographic) cameras	33
103.	9101 or 9102	All goods, other than braille watches	33
104.	9103 or 9105	Clocks	43
105.	9612	All goods	33
106.	9617	Vacuum flasks	38
107.	Any heading	Parts, components and assemblies of automobiles	31.5
108.	96032100	Toothbrush	28.5

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. 334/1/2008-TRU]

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

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