(This NTF. has been Rescinded vide NTF. NO. 21/2006-CE, DT. 01/03/2006)
NTF. NO. 04/2005-CE, DT. 01/03/2005
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005)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, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), specified in the corresponding entry in column (2) of the said Table,-
(a) from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act (hereinafter referred to as the First Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and
(b) from so much of the Special duty of excise leviable thereon under the Second Schedule to the Central Excise Tariff Act (hereinafter referred to as the Second Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table.
TableS. No. | Chapter or heading or subheading or tariff item | Description of goods | Rate under the First Schedule | Rate under the Second Schedule |
(1) | (2) | (3) | (4) | (5) |
1. | 1507 to 1515 | All goods | Nil | - |
2. | 1516 | All goods | Nil | - |
3. | 19059010 | All goods | 8% | - |
4. | 24031010 | All goods, not bearing a brand name | Nil | Nil |
5. | 24039100 | All goods, not bearing a brand name | Nil | Nil |
6. | 24039990 | All goods other than pan masala containing tobacco, not bearing a brand name | Nil | Nil |
7. | 271011 | Motor spirit commonly known as petrol | 8% plus Rs.5.00 per litre | Nil |
8. | 271011 | All goods (other than motor spirit commonly known as petrol) | 16% | - |
9. | 27101930 | High Speed Diesel (HSD) | 8% plus Rs.1.25 per litre | - |
10. | 27111200, 27111300, 27111900 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers at subsidized prices under the public distribution system (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002 as notified by the Ministry of Petroleum and Natural Gas vide notification No. P-20029/18/2001-PP. dated 28th January, 2003 | Nil | - |
(S. No. 10 has been substituted vide NTF. NO. 18/2005-CE, DT. 02/05/2005) |
[OLD 10. | 27111900 | Liquefied Petroleum Gases (LPG) for supply to household domestic consumers | Nil | -] |
11. | 2710 | Kerosene for ultimate sale through public distribution system | Nil | - |
12. | 27101940 | Light Diesel Oil | 16% plus Rs.2.50 per litre | - |
13. | 3605 | Matches (other than Bengal lights) | 12% | - |
14. | 7113 | Article of jewellery on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself | 2% | - |
15. | Any Chapter | Parts used within the factory of production for manufacture of power tillers of heading 8432 | Nil | - |
16. | 7117 | All goods | 8% | - |
17. | 84 or 90 | The following goods, namely:-
(i) Electronic milk fat tester;
(ii) Electronic solid non-fat (SNF) tester. | 8% | - |
Explanation.- For the purposes of this notification, ‘brand name or trade 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 as 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
[F.No. 334/1 /2005-TRU]
(V.Sivasubramanian)
Deputy Secretary to the Government of India
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