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 or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), 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 (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, 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 hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,
subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table:
Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S.Nos. 65, 66, 67 and 68 of the said Table on or after the 1st day of April, 2002:
Provided further that nothing contained in this notification shall apply to the goods specified against S. Nos. 193, 195, 199 and 200 of the said Table on or after the 1st day of March, 2005.
Provided also that nothing contained in this notification shall apply to goods specified against S. No. 25 and 29 of the said Table on or after of the 2nd day of July, 2005:
Provided also that nothing contained in this notification shall apply to goods specified against S. No. 25A of the said Table on or after the 1st day of April, 2005:
Provided also that nothing contained in this notification shall apply to goods specified against S. No.292 of the said Table on or after the 1st day of May, 2006.
(Above Second proviso has been omitted & words "the 1st day of May, 2006" has been substituted vide
Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified:-Table
| S. No. | Chapter or heading No. or sub-heading No. | Description of goods | Rate under the First Schedule | Rate under the Second Schedule | Condition No. |
|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1. | 09.02 | Tea, including tea waste | Nil | - | - |
(Sl. No. 1. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| [OLD -1. | 09.02 | Green Tea | Nil | - | -] |
| 2. | 1103.00 | Tapioca starch, Maize Starch | Nil | - | - |
| 3. | 13 | Lac | Nil | - | - |
| 4. | 13 | Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems | Nil | - | - |
| 5. | 1301.10 | Compounded Asafoetida, commonly known as ‘heeng’ | Nil | - | - |
| 6. | 1703.90 | All goods, for use in the manufacture of goods other than alcohol | Nil | - | - |
| 7. | 1901.19 | Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government | Nil | - | 1 |
| 8. | 18, 19, 20, 21 or 22 [OLD- 20, 21 or 22 ] | Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines | Nil | - | - |
(Column (2) of Sl. No. 8 has been substituted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| 9. | 2001.10 | All goods | Nil | - | - |
| 10. | 2103.10 | Sauces, ketchup and the like and preparations therefor | Nil | - | - |
| 11. | 2104.10 | Soups and broths and preparations therefor | Nil | - | - |
| 12. | 21.06 | All goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion:
Provided that –
(a) no other goods falling under heading No. 21.06 are manufactured in the same factory, and
(b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06 | - | Nil | - |
| 13. | 2108.10 | Preparations of a kind used in the manufacture of aerated waters, if supplied directly to a bottling plant (other than vending machines) | - | Nil | - |
| 14. | 2108.99 | Sweetmeats (known as ‘misthans’ or ‘mithai’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jaljeera | Nil | - | - |
| (In S. No.14 bold words has been substituted vide NTF. NO. 63/2003-CE, DT. 31/07/2003) |
| 15. | 2201.20 or 2202.20 | Aerated waters prepared and dispensed by vending machines | Nil | Nil | - |
| 16. | 2202.40 | All goods | Nil | - | - |
| 17. | 24.04 | Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year | Nil | - | - |
| 18. | 2404.99 | Tobacco, used for smoking through “hookah” or ‘chilam’, commonly known as “hookah” tobacco or ‘gudaku’ | Nil | Nil | - |
| 19. | 2502.29 | All goods manufactured in,-
(I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes;
(II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes | Rs.250 per tonne [OLD - Rs. 200 per tonne] | - | 2 |
(Column (4) has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 20. | 2504.21 or 2504.31 | Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power | Rs. 30 per square metre | - | - |
| 21 | 26.01 to 26.17 | Ores | Nil | - | - |
| 22 | 27 | Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia | Nil | - | 4 and 5 |
| 23 | 27 | Naphtha used in a fertiliser plant during shut-down and start-up periods | Nil | - | 4 and 5 |
| 24 | 27 | Naphtha and Natural Gasoline Liquid intended for use -
(i) within the Heavy Water Plant at Vadodara or Tuticorin or Hazira or Thal for the manufacture of Synthesis gas or ammonia or steam [OLD - Synthesis gas or ammonia or both ] which are to be utilised in the manufacture of Heavy Water in such plants;
(ii) by M/s. Gujarat State Fertilizers and Chemicals Limited, Vadodara or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, or M/s Krishak Bharati Co-operatives Ltd. (KRIBHCO), Hazira or M/s Rashtriya Chemicals and Fertilizers Ltd. (RCF), Thal for the manufacture of Synthesis gas or ammonia or steam [OLD - synthesis gas or ammonia or both ] and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Vadodara or Tuticorin or Hazira or Thal for the manufacture of Heavy Water in such Plants | Nil | - | 4 and 5 |
(in Column (3) of Sl. No. 24, words in item (i) & (ii) has been substituted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
(S. No.24 has been substituted vide NTF. NO. 63/2003-CE, DT. 31/07/2003) |
(In column (3) of Sl. No. 24. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 25 | 27 | Naphtha when supplied to the power plants specified in List 1 | Nil | - | 3 |
| 25A | 27 | Naphtha when supplied to the power plants specified in List 1A | Nil | - | 3 |
(Sl. No. 25A has been inserted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| 26 | 27 | Furnace oil intended for use as feedstock in the manufacture of fertilisers | Nil | - | 4 and 5 |
| 27 | 27 | Bio-gas | Nil | - | - |
| 28 | 27 | Lean gas obtained from natural gas | Nil | - | - |
| 29 | 27 | Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No.27.13of the First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a generating company or a person licensed under Part II of the Indian Electricity Act, 1910 to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own undertakings
Explanation.- For the purposes of this exemption, “generating company” means a generating company as defined in section 2(4A) of the Electricity (Supply) Act, 1948 (54 of 1948) and which has been granted consent / permission in writing under section 44 of the Electricity (Supply) Act, 1948.
[OLD - Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings] | Nil | - | 4 and 5 |
(Column (3) of Sl. No. 29. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 30 | 27 | Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers | Nil | - | 4 and 5 |
| 31 | 27 or 28 | Synthesis gas, if used in the manufacture of Heavy Water | Nil | - | - |
| 32 | 27.10 | Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery
Explanation.- For the purposes of the exemption -
(a) the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, [OMITTED- declared as such under rule 20 of the Central Excise Rules, 2002 ] or a warehouse, as the case may be;
(b) “warehouse” means a warehouse approved under rule 20 of the Central Excise Rules, 2002.
(c) “refinery” means a unit which makes kerosene either from crude petroleum oil or natural gas.
| Nil | - | 6 |
(At Sl. No. 32, in Column (3), in the Explanation in clause (a) words and figures “declared as such under rule 20 of the Central Excise Rules, 2002” has been omitted & Clause (c) added vide NTF. NO. 36/2005-CE, DT. 29/12/2005)
|
| 32A | 27.10 | Avgas | Nil[OLD -] | Nil | - |
(Column (4) of sl. No. 32A has been substituted vide NTF. NO. 74/2003-CE, DT. 20/10/2003)
(Sl.No.32A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
[OMITTED-
32B | 27.10 | Motor Spirit commonly known as Petrol | - | 7%
[OLD-10%
OLD-14 ] | - ] |
[OMITTED-
32C | 27.10 | High speed diesel oil | 8%[OLD- 11%OLD- 14] | - | - ] |
(Column (5) of sl. No. 32B & column (4) 32C has been substituted vide NTF. NO. 22/2004-CE, DT. 15/06/2004)
(Sl.No.32B & 32C has been inserted vide Central Excise Notification No.31/2002-CE, dated 3-06-2002)
|
| 32D | 27.10 | 5% ethanol blended petrol that is a blend, -
a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid,and
b) conforming to Bureau of Indian Standards specification 2796.
Explanation : For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986), the additional duty of excise leviable under the Finance (No. 2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) read with any relevant exemption notification for the time being in force. | Nil | Nil | |
(Above Sl. No. 32D has been substituted vide Ntf. No. 12/2004-CE, Dt. 04/02/2004 Effect from the 1st day of March, 2004, effective upto and inclusive of the 30th day of June, 2004.)
|
[OLD -
32D | 27.10 | 5% ethanol blended petrol that is a blend ,-
a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and ,of 5% ethanol on which the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796.
Explanation: For the purposes of this exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 ( 1 of 1986), the additional duty of excise leviable under the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002( 20 of 2002), read with any relevant exemption notification for the time being in force.
| Nil | Nil | -. |
(Sl. No. 32D 2nd time added vide Ntf. No. 06/2003-CE, DT. 01/03/2003- Upto and inclusive of the 29 th day of February, 2004) ]
(Sl.No.32D has been inserted vide Notification No.62/2002-CE, dated 31/12/2002) |
| 32E | 2711.19 | Liquefied Petroleum Gases (LPG) | 8% | - | - |
[OMITTED-
32F | 2710.91 | Kerosene for ultimate sale through Public Distribution System | 12% | - | - ] |
(Columns (2) to (6) at S.No. 32B, 32C & 32F has been omitted vide NTF. NO. 05/2005-CE, DT. 01/03/2005)
(Column (5) at S. NO. 32B, column (4) at S. No. 32C has been substituted & S. NO. 32F has been inserted vide NTF. NO. 44/2004-CE, DT. 18/08/2004)
(Sl. No. 32E has been inserted vide NTF. NO. 22/2004-CE, DT. 15/06/2004)
|
| 33 | 27.11 | Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received
Explanation.- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, from which such Liquified Petroleum Gases were received. | Nil | - | - |
| 34 | 27.11 | Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received
Explanation.- For the purposes of this exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases. | Nil | - | - |
| 35 | 2711.21 | Natural Gas (other than Compressed Natural Gas)
[OLD -
Natural Gas] | Nil | - | - |
(Column (3) of S. No. 35 has been substituted vide Ntf. No. 57/2003-CE, Dt. 27/06/2003)
|
| 36 | 28 | Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers | Nil | - | 5 |
| 37 | 28 | Steam | Nil | - | - |
| 38 | 28 | Sulphuric acid used in a fertiliser plant for demineralisation of water | Nil | - | - |
| 39 | 28 | Ammonia used in a fertiliser plant in refrigeration and purification process | Nil | - | - |
| 40 | 28 | Ammonium chloride and manganese sulphate intended for use-
(a) as fertilisers; or
(b) in the manufacture of fertlisers, whether directly or through the stage of an intermediate product
Explanation.- For the purposes of this exemption, “fertilisers” shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985. | Nil | - | - |
| 41 | 28 | Gold potassium cyanide, manufactured from gold and used in the electronics industry | 16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods | - | - |
| 42 | 28 | Potassium iodate | Nil | - | - |
| 43 | 28 | Gold potassium cyanide solution used within the factory of production for manufacture of zari | Nil | - | - |
| 44 | 28 | Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery | Nil | - | - |
| “ 44A. | 28 | All goods used within the factory of production for the manufacture of goods falling under chapter 71 | Nil | - | - ”. |
(S.No. 44A has been inserted vide Ntf. No. 41/2002-CE, Dt. 19/08/2002)
|
| 45 | 28 | Thorium oxalate | Nil | - | - |
| 46 | 28 or 29 | All chemicals used in the manufacture of centchroman | Nil | - | - |
| 47 | 28 or 29 | The bulk drugs specified in List 2
Explanation.- For the purposes of this notification, the expression “bulk drugs” means any pharamaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation. | Nil | - | - |
| “47A. | [OMITTED -
28, 29, 30 or 38 | Life saving drugs or medicines specified in List 4, appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) when labeled or relabeled so as to comply with the provisions of Drugs and Cosmetics Act, 1940 (23 of 1940) and Drugs (Prices Control) Order, 1995. | Nil | – | –] |
(Column (2) to (6) of Sl.47A. has been Omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
(S. No. 47A. has been inserted vide Ntf. No. 55/2002-CE, Dt. 07/11/2002)
|
| 48 | 28 or 29 | The goods specified in List 3, used for the manufacture of bulk drugs specified in List 2 | Nil | - | 5 |
| 49 | 28, 29 or 30 | Anaesthetics | Nil | - | - |
| 50 | 28 or 38 | The following goods-
(a) Supported catalysts of any of the following metals, namely:-
(i) Gold (ii) Silver (iii)Platinum (iv) Palladium (v)Rhodium (vi) Iridium (vii)Osmium (viii) Ruthenium;
(b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely:-
(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi)Iridium (vii) Osmium (viii) Ruthenium. | 16% of the value of material, if any, added and the amount charged for such manufacture | - | - |
| 51 | 28 or 38 | Silicon, in all forms | Nil | - | - |
| 52 | 2808.10 or 2809.00 | All goods used in the manufacture of fertilisers | Nil | - | 5 |
| 53 | 29 | 2-Cyanopyrazine | Nil | - | - |
| 54 | 28, 29 or 30 | The bulk drugs or formulations specified in List 4 | Nil | - | - |
| 55 | 30 | Desferrioxamine injection or Deferiprone | Nil | - | - |
| 56 | 30 | Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment | Nil | - | - |
| 57 | 30 | Formulations manufactured from the bulk drugs specified in List 2
Explanation.- For the purposes of this notification, the expression “formulation” means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply. | Nil | - | - |
| 58 | 31 | All goods, other than those which are clearly not to be used-
(a) as fertilisers; or
(b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product. | Nil | - | - |
| 59 | 32 | Wattle extract | Nil | - | - |
| 60 | 32 | Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments | Nil | - | - |
| 61 | 32.04 or 38.09 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles | Nil | - | - |
| 62 | 33 | Henna powder, not mixed with any other ingredient | Nil | - | - |
| 63 | 33.06 | Tooth powder | Nil | - | - |
| 64 | 3401.11, 3401.12 or 3401.19 | Soap, if manufactured under a scheme for the sale of Janata soap | Nil | - | 7 |
| 65 | [OMITTED -
3605.10 or 3605.90 | Matches, in or in relation to the manufacture of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely:-
(i) the process of giving -
(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or
(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;
(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes or veneers or cardboards;
(vi) affixing of the central excise stamps; and
(vii) packaging, and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. | Rs. 2.00 per hundred boxes/ packs | - | 8] |
| 66 | [OMITTED - 3605.10 or 3605.90 | Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely:-
(i) the process of giving -
(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or
(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;
(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes or veneers or cardboards;
(vi) affixing of the central excise stamps; and
(vii) packaging, and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. | Re. 1.00 per hundred boxes/packs | - | 8] |
| 67 | [OMITTED - 3605.10 or 3605.90 | Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. | Re. 0.50 per hundred boxes/packs | - | 9] |
| 68 | [OMITTED - 3605.10 or 3605.90 | Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. | Rs. 3.00 per hundred boxes/ packs | - | -] |
(Column (2) to (6) of Sl.65, 66, 67 and 68 has been Omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 69 | 38 | Concrete mix manufactured at the site of construction for use in construction work at such site | Nil | - | - |
| 70 | 38.22 | Chemical reagents | 8% [OLD- Nil] | - | 10 |
(Column (4) of Sl. No. 70. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 71 | 39 | Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute | Nil | - | - |
| 72 | 39 or 40 | Nipples for feeding bottles | Nil | - | - |
| 73 | 39.01 to 39.14 | Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 56, [OLD- 54, 55, 56 ], 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96
Explanation.- For the removal of doubts it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in a free trade zone, a special economic zone or a hundred per cent export-oriented undertaking and brought to any other place in India. | Nil | - | - |
| (In Sl. No. 73, in column (3) figures "54,56" has been substituted vide NTF. NO. 31/2005-CE, DT. 12/08/2005) |
| 74 | 39.03 | Unexpanded polystyrene beads purchased by the Malaria Research Centre | Nil | - | 11 |
| 75 | 39.04 | Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to “Nil” rate of duty | Nil | - | - |
| 76 | 39.17 | Lay flat tubing | 8% [OLD- Nil ] | - | - |
(Column (4) of Sl. No. 76. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 77 | 39.20 | Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes | Nil | - | - |
| 78 | 40 | Surgical rubber gloves or medical examination rubber gloves | Nil | - | - |
| 79 | [OMITTED -4011.90 or 4013.90 | a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts | Nil | Nil | 12 |
| (b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts | - | Nil | 12 ] |
(Column (2) to (6) of Sl. No. 79. has been omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 80 | 40.11, 40.12 or 40.13 | Tyres, flaps and tubes used in the manufacture of -
(a) power tillers of heading No. 84.32 of the First Schedule;
(b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons | Nil | Nil | 5 |
| “ 80A | 4011.10 or 4013.10 | All goods | Nil | - | - ”; |
| 80B | OMITTED |
(S. No. 80A substituted & S. No. 80B omitted vide Ntf. No. 44/2002-CE, Dt. 28/08/2002)
|
| [OLD 80A | 4011.10 or 4013.10 | Tyres and tubes used in the manufacture of vehicles of heading No. 87.12 | Nil | - | 5 |
| 80B | 4013.10 | Tubes supplied to a manufacturerof tyres for further supply for use in the manufacture of vehicles of heading No. 87.12 | Nil | - | 5 |
| (Sl.No.80A & 80B has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) ] |
| 81 | [OMITTED-
4011.90,4012.11, 4012.19, 4012.90 or 4013.90 | Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles | - | Nil | 5 ] |
(Pl. refer Cir. No. 646/37/2002-CX, Dt. 19/07/2002 for (S. No. 81) - Motor Vehicles include all Vehicles Regd. Under MVs Act)
|
| 82 | [OMITTED-
4012.11, 4012.19 or 4013.90 | Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles | - | Nil | 5 ] |
(Columns (2) to (6) at S. No. 81. & 82. has been omitted vide NTF. NO. 16/2005-CE, DT. 02/05/2005)
|
| 83 | 44.06 or 44.07 | 100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste | Nil
[OLD -8%
[OLD-Nil] ] | - | - |
(Col. (4) of 83. has been substituted vide Ntf. No. 12/2004-CE, DT. 04/02/2004)
|
(Col. (4) of 83. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 84 | 45, 48, 68, 73, 85 or 87 | Parts of main battle tanks intended to be used in the manufacture of such tanks | Nil | - | 5 and 13 |
| 85 | 48 | Paper splints for matches, whether or not waxed; Asphaltic roofing sheets | Nil | - | - |
| 86 | 48 | Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. | 8%
[OLD Nil] | - | 14 |
| 86A. | 48 | Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. | 12% | - | 14A |
(Col. (4) of 86. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
(Sl. No. 86A. has been inserted vide Ntf. No. 48/2004-CE, DT. 10/09/2004)
|
| 87 | 48.02 | (a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony | Nil | - | - |
| (b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping | Nil | - | - |
| 87A | 48.10 | Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines | Nil | - | - |
(S.No. 87A has been inserted vide NTF. NO. 43/2004-CE, DT. 13/08/2004)
|
| 88 | 48.20 | Notebooks and exercise books | Nil | - | - |
| 89 | [OMITTED
51, 52, 53, 54 or 55 | Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics | Nil | - | - ] |
| 90 | [OMITTED
5105.10 | Carded wool used captively in the manufacture of yarn of wool | Nil | - | - ] |
| 91 | [OMITTED
5105.10 | Carded wool, popularly known as ‘lefa’ intended for making hand spun yarn of upto 10 counts | Nil | - | - ] |
| 92 | [OMITTED
51.06 | Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets | Nil | - | - ] |
| 93 | [OMITTED
51.06 or 51.07 | Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account | Nil | - | 15 ] |
| 94 | [OMITTED
51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90 | Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn | Nil | Nil | 16 ] |
| 95 | [OMITTED
51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12 | Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn | Nil | - | 17 ] |
| 96 | [OMITTED
51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 | Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn | Nil | - | 18 ] |
| 97 | [OMITTED
51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 | Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn | Rs.2.50 per Kg | - | 19 ] |
| 98 | [OMITTED
51.10 or 51.11 | Fabrics woven on handlooms, namely:-
(a) certified as “khadi” by the Khadi and Village Industries Commission; or
(b) processed without the aid of power or steam;
(c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or
(d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.
Explanation.- In this entry, for the purposes of the fabrics woven on handlooms, “independent processor” means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics. | Nil | - | - ] |
| 99 | [OMITTED
51.10 or 51.11 | Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square metre | Nil | - | - ] |
| 100 | [OMITTED
51.10 or 51.11 | Woven fabrics of wool when subjected to any one or more of the following processes, namely:-
(a) Calendering with plain rollers;
(b) Blowing (steam pressing). | Nil | - | 21] |
(In S.No. 100, Column (6) has been substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)
|
| 101 | [OMITTED
52, 54 or 55 | Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill. | Nil | - | 22 ] |
| 102 | [OMITTED
52, 54 or 55 | Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid | Nil | - | - ] |
| 103 | [OMITTED
52, 54 or 55 | Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account | Nil | Nil | - ] |
(Column (2) to (6), From Sl. No. 89. to 103. has been omitted with effect from the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 104 | [OMITTED
5204.10 | Cotton sewing thread, not containing synthetic staple fibres | Fifty per cent. of the duty of excise specified in the First Schedule | - | - ] |
(Column (2) to (6) of Sl. No. 104. has been omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 105 | [OMITTED
52.05, 52.06, 54.02, 54.03, 55.09 or 55.10 | Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes | Nil | Nil | 23 ] |
| 106 | [OMITTED
5205.11, 5205.19, 5206.11 or 5206.12 | The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co- operative Society or Corporation, as the case may be, on its own bank account, namely :-
(a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or
(b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content. | Nil | - | 15 ] |
| 107 | [OMITTED
5205.11, 5205.19, 5206.11 or 5206.12 | Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by cheque drawn by KVIC or such organization approved by KVIC, as the case may be, on its own bank account. | Nil | - | 24 ] |
(Column (2) to (6), From Sl. No. 105. to 107. has been omitted with effect from the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 108 | [OMITTED
5205.11, 5205.19, 5206.11 or 5206.12 | Cotton yarn, not containing synthetic staple fibres or filament yarns | Fifty per cent. of the duty of excise specified in the First Schedule | - | - ] |
(Column (2) to (6) of Sl. No. 108. has been omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 108A | 52.05 or 52.06 | Cotton waste yarn of upto 2 counts manufactured from cotton wasteon condenser card machines, in plain (straight) reel hanks | Nil | - | - |
| (Sl.No.108A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 109 | [OMITTED
52.07, 52.08 or 52.09 | Cotton fabrics intended for use in the manufacture of cotton absorbent lint | Nil | - | - ] |
| 110 | [OMITTED
52.07, 52.08 or 52.09 | Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission | Nil | - | - ] |
| 111 | [OMITTED
52 or 55 | Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra | Nil | - | - ] |
| 112 | [OMITTED
52.07, 52.08 or 52.09 | Cotton fabrics processed without the aid of power or steam
Explanation.- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely:-
(a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda,
(b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or
(c) colour fixation by passing steam or applying sodium silicate. | Nil | - | - ] |
| 113 | [OMITTED
52.07, 52.08 or 52.09 | Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms | Nil | - | - ] |
| 114 | [OMITTED
52
[OLD 52, 54 or 55] | Woven fabrics of cotton when subjected to any one or more of the following processes, namely :-
(1) Calendering (other than calendering with grooved rollers);
(2) Scouring, that is to say, removing yarn size and natural oil found in cotton;
(3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.
(4) Flanellete raising;
(5) Damping on grey and bleached sorts;
(6) Back filling on grey and bleached sorts; or
(7) Padding, that is to say, applying starch or fatty material on oneor both sides of the fabric.
(8) Stentering;
(9) Singeing, that is to say, burning away of knots and loose ends in the fabrics;
(10) Cropping or butta cutting;
(11) Curing or heat setting; or
(12) Expanding.
Explanation I.- For the purposes of the woven fabrics of cotton, “calendering” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.
Explanation II.- The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as “denim fabrics” or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. | Nil | - | 21 ] |
(In column (3) S.Nos. (8) to (12) has been inserted vide & column (6)substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)
|
| (Sl.No.114 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 115 | [OMITTED
53 or 56 | Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the First Schedule | Nil | - | - ] |
| 116 | [OMITTED
53, 59 or 63 | Rot proofed jute products, laminated jute products and fire resistant jute products | Nil | - | 25 ] |
| 117 | [OMITTED
53.04, 53.05 or 53.08 | Sisal and manila fibre and yarn thereof | Nil | - | 26 |
| 118 | [OMITTED
53.10, 5702.12, 5703.20, 58.01, 58.02, 58.06, 6301.90 or 6305.10 | Goods of jute | Nil | - | - ] |
| 118A | [OMITTED
54 or 55 | Woven fabrics of man-made fibressubjected to any one or more of thefollowing processes, namely:-
(1) Calendering with plain rollers;
(2) Padding, that is to say, applicationof starch to one or both sides of thefabrics;
(3) Back filling, that is to say,application of starch to one side of thefabrics;
(4) Hydro-extraction, that is to say,mechanically extracting ormechanically sqeezing out water fromthe fabric.
(5) Singeing, that is to say, burning away of knots and loose ends in the fabrics;
(6) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; or
(7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.
| Nil | - | 21 ] |
(In column (3) S.Nos. (5) to (7) has been inserted vide & column (6)substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)
|
|
| (Sl.No.118A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 119 | [OMITTED
54 | Fabrics subjected to the process of dew drop and manufactured out of processed fabrics on which the appropriate duty of excise has already been paid | Nil | - | - ] |
| 120 | [OMITTED
54.02 | Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier | 16% | Nil | - ] |
(Pl. refer
Dt. 09/09/2002 for Restoration of excise exemption to the hand processing sector and restoration of SSI exemption for ball & roller bearing industry )