Effective rates of Excise Duty for specified goods falling under the Central Excise Tariff Act, 1985. - 006/2002 - Central Excise - Tariff

Effective rates of Excise Duty for specified goods falling under the Central Excise Tariff Act, 1985. Rescinded By notification no. 21/2006 dated 1/3/2006 Notification No. 6/2002-Central Excise Dated 1/3/2002 G.S.R. (E).- In exercise of the powers conferred by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 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. 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 - - 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 Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines Nil - - 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 - - 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 - 2 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 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 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 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 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. Nil - 4 and 5 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, 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 32A 27.10 Avgas Nil Nil - 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 32E 2711.19 Liquefied Petroleum Gases (LPG) 8% - - 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) Nil - - 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 - - ". 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 - - 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 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% - 10 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, 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 - - 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% - - 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 - - 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 - - "; 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 - - 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% - 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 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 - - 88 48.20 Notebooks and exercise books Nil - - 108A 52.05 or 52.06 Cotton waste yarn of upto 2 counts manufactured from cotton waste on condenser card machines, in plain (straight) reel hanks Nil - - 157. 64.01 Footwear of retail sale price not ex ceeding Rs. 250 per pair Explanation.- "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 Nil - 35A 157A 66.01 Parts of umbrellas and sun umbrellas Nil - - 157B 66.02 Parts of walking-sticks, seat-sticks, whips, riding-crops and the like Nil - - 157C 157D 6903.10 All goods Nil - - 158 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used Nil - 36 159 68 or 69 Stoneware, which are only salt glazed Nil - - 160 68 or 69 Sand lime bricks Nil - - 161 68.07 Goods manufactured at the site of construction for use in construction work at such site Nil - - 162 68.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras Nil - 37 163 164. 69 Ceramic tiles 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 Nil - 20 and 38 165 6906.90, 69.07, 69.09, 69.10 or 69.11 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. Explanation.- For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods 16% - 20 166 70 Glassware produced by mouth-blown process Nil - - 167 70 Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government Nil - - 168 70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation.- For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. 16% - 20 169 70.15 All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation.- For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. 16% - 20 170 71 Primary gold converted with the aid of power from any form of gold Explanation. - For the purposes of the exemption, "primary gold" means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. Nil - - 171 71 (I) Articles of - (a) gold; (b) silver; (c) platinum; (d)palladium; (e) rhodium; (f) iridium; (g)osmium; or (h) ruthenium; Nil - 20A (II) Ornaments and the like articles made of gold or silver or platinum or any one or more of them, whether or not set - (a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or (b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof; Nil - 20A (III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; Nil - - (IV) Precious and semi-precious stones, synthetic stones and pearls Explanation.- For the purposes of entries (I), (II) and (III), as the case may be, -( i) "ornament" means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or platinum or any one or more of them, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments; (ii) "metal" shall include,- (a) any alloy in which any of the metals specified in this entry at item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent. by weight; (iii) "articles" in relation to gold shall mean any thing (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. Nil - - 172 71 Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires Nil - - 172A 173 72 Hot rolled/cold rolled sheets and strips cut or slit on job work Nil - 20 and 39 174 73 Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder Nil - 40 175 73.02 Railway or tramway track construction material of iron and steel Explanation.- For the purposes of this exemption, the value of goods shall be the value of goods excluding the value of rails. 16% - 41 176 73.10 Metal containers Nil - 42 177 73.10 or 73.26 Mathematical boxes, geometry boxes and colour boxes Nil - - 178 73.21 or 74.17 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy Nil - - 179 73.21 or 94.05 Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas Nil - - 179A 7323.90 Parts of all goods, other than parts of pressure cookers Nil - - 179B 7326.19 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95 Nil - - 179C 7326.21 All goods Nil - - 180 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil - 43 181 74.09 All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil - 43 182 74.09 Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 3500 per metric tonne - 43 and 44 183 74.09 or 74.10 Copper strip and foil, intended to be used for manufacture of imitation "Zari" Nil - - 183A 7418.10 Parts of all goods Nil - - 184 76.01 Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils Nil - 45 185 7604.21, 7604.29, 7604.30, 76.08 or 76.09 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of, - (1) artificial limbs; or (2) any of the following rehabilitation aids, namely:- (i) Somi brace (ii) Ash brace (iii) Taylor brace (iv) Four post collars (v) Thumb splint (vi) Finger splint (vii) Axilla crutches (viii) Elbow crutches (ix) Walking frames (x) Wheel chair or Tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind Nil - 5 186 76.06 Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils Nil - 20 and 45 187 76.06 Aluminium circles Rs. 2500 per metric tonne - 20 and 45 188 76.12 Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil - - 188A 7615.10 Parts of all goods, other than parts of pressure cookers Nil - - 189 82 Pencil sharpeners and blades thereof Nil - - 190 82.06 Tools put up in sets Nil - 46 191 84 The Coir processing machinery specified in List 5, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil - - 192 84 Spinnerettes made, interalia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes 16% - 47 193 84, 85, 90 or any other Chapter Machinery or equipment specified in List 6 Nil - - 194 84 or 87 Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42 Explanation.- For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944, when sold by the manufacturer as spare parts or spare components Rate of duty applicable on the said parts and components of motor vehicles - - 195 84 or any other Chapter Machinery or equipment for use in silk textile industry as specified in List 7 Nil - - 196 84 or any other chapter Goods specified in List 8 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce Nil - 4 and 5 196A 84 or any other Chapter The following goods, namely:- (1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water treatment plants; (2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility. Explanation.- For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. Nil - 47A 196A 8413.91 or 8414.99 Parts of hand pumps Nil - - 196B 8414.91 All goods Nil - - "197. 84.15 Parts of air-conditioning machines (other than condensing units and cooling units of split air-conditioning machines) -- Nil --". 198 84.30 or 87.05 (i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid; 16% - 48 (ii) Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid. Explanation.- For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig. 16% - 48 199 84.45, 84.48, 8483.90, 84.84, 8485.90 Goods required by a jute mill for making jute textiles Nil - 4 200 84.46 Automatic shuttle or shuttleless looms Nil - - 201 8452.19 Sewing machines, other than those with in-built motors Nil - - 201A 8481.20 or 8481.92 All goods Nil - - 202 85.24 Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format Nil - - 202A 8524.32 All goods Nil - - 203 85.24 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) television and sound recording media such as video tapes and video discs Nil - 49 205. 85.28 All goods 16% - - 205A. 85 Integrated Receiver Decoder, also known as Set-top Box Nil - - 206 207 86.01 to 86.06 All goods Nil - 50 208 87 Motor vehicle falling under - (i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or 16% Nil 51 (ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi 16% Nil 209 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles Explanation.- For the purposes of the exemption, "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source, and "electrically operated platform trucks", "electrically operated work trucks" and "electrically operated tow tractors", respectively, means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles. 8% Nil - 210 87 Chassis for use in the manufacture of battery powered road vehicles - Nil 5 211 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation.- For the purposes of this exemption, value of motor vehicle shall be deemed to be equal to the value of the generating set fitted to such vehicle. Rate of duty applicable on the diesel generating set fitted on the motor vehicle Nil - 212 87 (i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons; (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquiefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil Nil 52 213 214 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - 53 (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 16% 8% (ii) for the transport of more than twelve persons, excluding the driver ; 16% Nil (iii) for the transport of not more than six persons, excluding the driver, including station wagons ; 16% 8% (iv) for the transport of goods, other than petrol driven ; 16% Nil (v) for the transport of goods, other than mentioned against (iv) above. 16% 8% (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation.- For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 16% - 53 215 87.02, 87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor) Explanation.- For the purposes of this exemption, "articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle. - Nil - 216 87.03 Cars for physically handicapped persons 8% Nil 54 217 87.05 Special purpose motor vehicles Nil - 55 218 87.06 Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab - Nil - 219 87.09 Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed Explanation.- For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them. 16% - - 219A 87.14 Parts and accessories of vehicles of heading Nos. 8712 and 8713 Nil - - "219B. 7315.00 Chains of vehicles of heading No. 87.12 Nil - - 219C. 8512.00 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading No. 87.12 Nil - - ". 220 87.16 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation.- For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer Rate of duty applicable on the diesel generating set fitted on the trailer - - 221 9003.11 or 9003.19 Frames and mountings for spectacles, goggles or the like, of value below Rs. 500 per piece Nil - - 222 9004.90 All goods other than sunglasses for correcting vision Nil - - 223 90.17 Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments Nil - 5 223A 90.18,90.19 or 9022.10 Parts and accessories Nil - - 223B 90 or any other Chapter Parts and accessories of medical equipment and other goods specified in List I annexed to notification No.10/2002-Central Excise, dated the 1st March, 2002 Nil - - 224 90.27 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances Explanation.- For the purposes of this exemption,- (a) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them as defined 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. Nil - - 225 226 94.04 Rubberised coir mattresses Nil - - 226A 9405.10 Parts of kerosene pressure lanterns including gas mantles for use in kerosene pressure lanterns Nil - - 226B 95.01, 95.02 or 95.03 Parts and accessories Nil - - 227 95 Sports goods Explanation.- "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil - - 228 96.03 All goods other than tooth brushes Nil - - 229. 96.08 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 (for ball point pens) of value not exceeding Rs. 200 per piece Nil - - 230. 96.08 Following goods, namely:- (i) Parts of pens (ii) Parts (excluding refills) of ball point pens (iii) Parts of refills of ball point pens Nil - - 231 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil - 5 232 96.08 Pencils Nil - - 233. Any Chapter Goods supplied for,- (a) the official use of foreign diplomatic or consular missions in India; Nil Nil 56 (b) the personal use of diplomatic agents/career consular officers in India. Nil Nil 56A 234 Any Chapter (i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards (vi) Bagasse Board Nil - - 235 Any Chapter Goods required for,- (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ozone depleting substances (non- ODS) technologies. Explanation.- "Goods" for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology. Nil Nil 57 236 Any Chapter Goods other than the following, namely:- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires. Nil - 58 237 Any Chapter Non-conventional energy devices/ systems specified in List 9 Nil - - 237A. 32,38,39,44 or 70 Goods specified in List 9A, for the manufacture of rotor blades for wind operated electricity generators Nil - 58A 238 Any Chapter Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06 Nil - 5 239 Any Chapter All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading No. 87.06 of a motor vehicle of Chapter 87 Nil - 59 240 Any Chapter Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes) Explanation.- For the purposes of this exemption parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the First Schedule or the Second Schedule, as the case may be. Nil - - 241 Any Chapter Parts of hearing aids Nil - - 242 Any Chapter Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09 Nil - - 243 Any Chapter Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09 Nil - - 246. 1508.90 All goods (other than margarine and other similar edible preparations, bearing a brand name and put up in unit containers for retail sale) Explanation.- For the purposes of this exemption "brand name" means a brand name, whether registered or not, that is to say, a name or trade mark, such as a symbol, monogram, label, signature or invented words or any other 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 identity of that person. Nil - - 246A. 1508.90 Margarine Nil - - 247. 1704.90 Sugar confectionery (excluding white chocolate), not containing cocoa 8% - - 248. 1905.11 Biscuits 8% - - 249. 250. 26.19 Slag arising in the manufacture of iron and steel Nil - - 251. 30 Cyclosporin Nil - - 252. 28, 29, 30 or 38 The following goods, namely:- (A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or 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) Nil - - (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above Nil - 5 253. 28, 29 or 30 All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from excise duty Nil - - 254. 24 or 30 Nicotine polacrilex gum Nil - - 255. 30 or any other Chapter Drugs and materials Nil - 60 256. 3605.10 or 3605.90 Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely :- (i) the process of giving the veneer flats or strips, the configuration of a matchbox 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, veneers or cardboards; (vi) packaging. Nil - - 257. 258. 70.11 Rough ophthalmic blanks, for manufacture of optical lenses 8% - - 259. 7101.39 Gold arising in the course of manufacture of copper or zinc by smelting Nil - - 260. 7323.10 or 7615.20 Pressure cooker 8% - - 260A. Any Chapter All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Nil Nil 61 261. Any Chapter Following goods namely:- (a) Computers of heading 84.71 (b) parts, used within the factory of production for manufacture of computers of heading 84.71 Explanation,- For the purposes of this exemption, "computer" shall include central processing unit (CPU) cleared separately; or CPU with monitor, mouse and key board, cleared together as a set; but shall not include input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system, or web camera cleared separately Nil - - 261A. 84.71 or 84.73 The following goods, namely:- (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive Nil - - 262. 8524.90 The following goods, namely:- (A) Recorded audio compact discs (CDs); (B) Recorded video compact discs (VCDs); (C) Recorded digital video discs (DVDs)"; Nil - - 263. 85.24 CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper Nil - - 264. 8525.20 Cellular Phones and Radio trunking terminals Nil - - 265. 8527.90 Portable receivers for calling, alerting or paging Nil - - 266. 8529.90 or any Chapter Parts, components and accessories of mobile handsets including cellular phones Nil - 5 267. 90 or any other Chapter The following goods, namely:- (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 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) Nil - - (B) Accessories of the medical equipment at (A) above Nil - - (C)Parts required for the manufacture of the medical equipment at (A) above Nil - 5 (D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system Nil - - (E) Accessories of (D) above Nil - - (F) Parts required for the manufacture of (D) above Nil - 5 268. 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 38 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); Nil - - (B) Parts required for the manufacture of the medical equipment at (A) above; Nil - 5 269. 90 or any other Chapter The following goods, namely:- (A) Medical equipment and other goods, specified in List 39 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) Nil - - (B) Accessories of the medical equipment at (A) above Nil - - (C)Parts required for the manufacture of the medical equipment at (A) above Nil - 5 270. 90 or any other Chapter Goods required for Tubal Occlusion specified in List 40 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) Nil - - 271. 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips Nil - - 272. 9402.10 All goods 8% - - 274. 1905.39 Wafer biscuits 8% - - 275. 69 Ceramic tiles, manufactured in a factory not using electricity for firing the kiln 8% - 62 276. 64.01 Footwear subjected to any one or more of the following processes, namely:- (i) packing or repacking,;or (ii) labeling or relabelling of containers; or (iii) adoption of any other treatment to render the footwear marketable to the consumer. Explanation:- For removal of doubts, it is clarified that this exemption shall not apply if any of the processes mentioned above results in alteration in the retail sale price already declared on the footwear. Nil - 63 277. 2710.92 Aviation turbine fuel 8% - - 278. 63 Mosquito nets impregnated with insecticide Nil - - 279. 90 or any other Chapter Parts of the following goods, namely:- (i) Crutches (ii) Wheel chairs (iii) Walking frames (iv) Tricycles (v) Braillers (vi) Artificial limbs Nil - - 282. 1601.10 All goods 8% - - 283. 27.10 Food grade hexane 16% Nil - 283A 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 section 111 of 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 284. 2711.11 Liquefied natural gas Nil - - 285. 29 or 38 Gibberellic acid Nil - - 286. 30 Diagnostic kits for detection of all types of hepatitis Nil - - 287. 30 or any other Chapter All types of contraceptives Nil - - 288. 48 Newsprint, in reels Nil - - 289. 48.02 Mould vat made watermarked bank note paper, procured by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil - - 290. 7321.10 Gas stoves of retail sale price not exceeding Rs. 2000 per unit Explanation.- "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 8% - - 291. 82.01 All goods Nil - - 292. 84 or any other Chapter Machinery or equipment, specified in List 32A appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R.118(E), dated the lsl March, 2002), for use in the plantation sector Nil - - 293. 84.34 All goods Nil - - 293A. 8443 High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour Nil - - 294. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1 st March, 2002, (G.S.R.118(E), dated the 1 sI March, 2002) Nil - - 295. 87.01 All goods (except road tractors for semi-trailers of engine capacity more than 1800 cc) Nil - - 296. Any Chapter Parts, used within the factory of production for manufacture of goods of heading 87.01 Nil - - 297. 9001.10 Spectacle lenses and intraocular lenses Nil - - 298. 90 or any other Chapter Artificial kidney Nil - - 299. 21.07 Scented supari, where the retail sale price is declared on the package and such retail sale price does not exceed 50 paisa per package. Explanation.- '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 8% - - 300. 0401.14 Concentrated milk, not containing any sweetening matter Nil - - 301. Any Chapter All goods supplied against International Competitive Bidding. Nil Nil 64 302. 73.17 Animal shoe nails Nil - - 304. 43 Raw, tanned or dressed fur skins Nil - - 305. 1703 All goods Rs. 750 per MT - - 306. 3504 00 91 Isolated soya protein 8% - - 307. Any Chapter Monofilament long line system for tuna fishing Nil - 65 ANNEXURE Condition No. Conditions 1. If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard. 2. (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner , as the case may be, for his satisfaction in this regard. (ii) The exemption shall be applicable upto a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 400 per tonne hall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes. (iii) The exemption under this notification shall not be applicable to, - (a) cement manufactured from such clinker which is not manufactured within the same factory; and (b) cement bearing a brand name or trade name (whether registered or not) of another person. Explanation.- For the purposes of condition (iii), "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, 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. 3. If, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate to the effect that the Liquefied Natural Gas (LNG) terminal which is to supply LNG to the power project for which the supply is being made, has not been commissioned. 4. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table. 5. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed. 6. The Commissioner of Central Excise, having jurisdiction over the refinery, permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon. 7. If,- (i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in this behalf by the Government of India in the Ministry of Consumer Affairs, Food and Public Distribution (Department of Food and Public Distribution); (ii)sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food and Public Distribution under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Commerce and Industry (Department of Industrial Policy and Promotion). 8. OMITTED 9. OMITTED 10. If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances. Explanation.- For the purposes of this condition,- (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; (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. 11. If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking (a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and (b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein: Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,- (i) intimate to the Central Excise Officer the circumstances leading to such sale or disposal; and (ii) pay the duty which would have been levied thereon but for the exemption contained in this notification: Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time. 12. OMITTED 13. If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the First Schedule. 14. (1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, upto first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes. (2) The exemption shall not be applicable to a manufacture of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1st March, 2003 or 9/2003-Central Excise, dated the 1 st March, 2003. Explanation.- For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification. 14A (1) The exemption shall not be applicable if the factory in which the said goods are manufactured has a plant attached thereto for making bamboo or wood pulp. (2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003- Central Excise, dated the 1st March 2003 or 9/2003- Central Excise, dated the 1st March, 2003. 15. OMITTED 16. OMITTED 17. OMITTED 18. OMITTED 19. OMITTED 20. If no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002, has been taken in respect of the inputs or capital goods used in the manufacture of these goods. Explanation.- (1) For the removal of doubts, it is hereby clarified that in respect of the goods specified in column (3) of the Table occurring against S.No. 122, this condition is intended to have been satisfied if no credit of duty paid on,- (i) the inputs; and (ii) the capital goods used exclusively in the manufacture of these goods, in accordance with sub-rule (4) of rule 6 of the CENVAT Credit Rules, 2002, has been availed under rule 3 or rule 11 of the CENVAT Credit Rules, 2002; (2) This Explanation shall have effect as if it had always been the part of this notification. 20A. This exemption shall not be applicable to articles of jewellery of heading 7113 on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself. 21. The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam. 22. OMITTED 23. OMITTED 23A. OMITTED 24. OMITTED 25. OMITTED 26. OMITTED 27. OMITTED 28. OMITTED 29. OMITTED 30. OMITTED 31. OMITTED 32. OMITTED 33. OMITTED 34. OMITTED 35. OMITTED 35A. This exemption shall apply only to such footwear on which the retail sale rice is indelibl marked or embossed on the footwear itself 36. If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho- gypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction. 37. If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Urban Development, to the effect that- (a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses. 38. If,manufactured out of ceramic tiles, falling under chapter 69 of the First Schedule, 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 has already been paid. 39. If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate. 40. If,- (a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or (b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters. 41. If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. 42. If,- (a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or (b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power. 43. If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 44. If,- (a) no credit of duty paid on inputs under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been taken; (b) the entire amount of duty is paid in cash or through account current: Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles. 45. If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 46. If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid. 47. The duty would be leviable as if the value of the spinnerettes were equal to- (i) the cost of exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and (c) any other charges paid for the exchange of such spinnerettes; and (ii) the insurance and freight charges, both ways. 47A. If, a certificate issued by the Collector/ District Magistrate /Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table. 48. If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. 49. If,- (i) made from unrecorded articles falling under heading No. 85.23; and (ii) (a) not intended for sale; or (b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or (c) intended for sale or supply, in the form of U-matic video tapes formats of width notless than 19 millimeters, to Doordarshan. 50. If,- (a) intended for use by the Indian Railways or the Konkan Railway Corporation; and (b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation. 51. (a) The manufacturer pays duties of excise at the rate specified under the First schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), except for this exemption, in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90 of the First Schedule, at the time of clearance of the vehicle; (b) [OMITTED- (c) the manufacturer takes credit of the amount equal to the amount of duty paid in excess of that specified under this exemption, in the Account Current, maintained in terms of Part V of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs and thereafter files a claim for refund of the said amount of duty before the expiry of six months from the date of payment of duty on the said motor vehicle, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, along with the following documents, namely:- (1). an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken; (2). a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months , or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer; (3). a copy of the document evidencing the payment of excise duty, as mentioned in paragraph (a) above; (4). where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and (5). where the manufacturer has not collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect; (d) Within seven days of the receipt of the said claim for refund, the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, after such verification, as may be necessary, shall determine the amount refundable to the manufacturer and shall intimate the same to the manufacturer. In case the credit taken by the manufacturer is in excess of the amount so determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and (e) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (d ) above, shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilized for payment of excise duty on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilization of such irregular or excess credit. 52. If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002: Provided that this exemption is not applicable to a manufacturer of said vehicles- (a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle. 53. If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. 54. If, - (i) an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and (ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 55. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid. 56. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory (a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and (b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that- (i) he will produce a certificate, within three months from the date of clearance of the goodsor such extended period as may be permitted by the Deputy Commissioner of Central Excise orthe Assistant Commissioner of Central Excise, as the case may be, that the goods have been putto use, or are in the use, as the case may be, of the mission or consulate; (ii) the goods will not be sold or otherwise disposed of before the expiry of three years fromthe date of clearance of the goods, and (iii) in the event of non compliance of sub-clause (i), the diplomatic or consular mission willpay the duty which would have been leviable at the time of clearance of goods, but for thisexemption. 56A. If,- (a) the goods are purchased by diplomatic agents/career consular officers directly from the manufacturer; (b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent/career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and(c) the concerned diplomatic agent/career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his personal use". 57. If,- (i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose. 58. If the goods are used,- (i) in the manufacture of the following power driven pumps primarily designed for handling water, namely :- (a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tube-well turbine pumps; (c) Submersible pumps; (d) Axial flow and mixed flow vertical pumps; and (ii) (a) within the factory of production; or (b) where such use is elsewhere than in the factory of production, the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed. 58A. If , before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of rotor blades for wind operated electricity generators 59. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid. 60. If before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory a certificate from the Licensing Authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945. 61. If, before the clearance of the goods, the manufacturer producers to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman of the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that- (i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. 62. If no credit of the duty paid on the inputs used in or in relation to the manufacture of such ceramic tiles has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. 63. If manufactured out of footwear (i) bearing a brand name or trade name of any person; (ii) in respect of which the retail sale price has been declared; and (iii) on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid. 64 If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India. 65. If, before clearance of goods, the manufacturer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that the goods procured constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing. LIST 1(See S.No. 25 of the Table ) 1. 120 MW Combined Cycle Gas Turbine Power Plant at Basin Bridge, Chennai, of Tamil Nadu Electricity Board; 2. 48 MW Combined Cycle Power Plant at Sancoale village, Mormugao District, Goa, of Ms Reliance Energy Limited; 3. 350 MW Combined Cycle Gas Turbine Power Plant at Kayamkulam GPP, Kerala of National Thermal Power Corporation Limited. 4. 220 MW Barge Mounted Power Plant at Mangalore of Ms Tanir Bavi Power Company Private Limited, Bangalore; 5. 165 MW Combined Cycle Power Plant at Eloor, District Ernakulam, Kerala of Ms BSES Kerala Power Limited. LIST 1A (See S. No. 25A of the Table) 1. 515 MW Combined Cycle Power Plant at Hazira, Gujarat of Ms Essar Power Limited; 2. 167 MW Combined Cycle Power Plant at Vadodara of Ms Gujarat Industries Power Corporation Limited; 3. 413 MW Combined Cycle Gas Turbine Plant at Anta GPP, Rajasthan of the National Thermal Power Corporation Ltd.; 4. 652 MW Combined Cycle Gas Turbine Plant at Auraiya GPP, Uttar Pradesh of the National Thermal Power Corporation Ltd.; 5. 430 MW Combined Cycle Gas Turbine Plant at Faridabad GPP, Haryan of the National Thermal Power Corporation Ltd.; 6. 645 MW Combined Cycle Gas Turbine Plant at Kawas GPP, Gujarat of the National Thermal Power Corporation Ltd. LIST 2 (See S. Nos. 47 ,48 and 57 of the Table) (1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clofazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atropine (15) Homatropin (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin. LIST 3 (See S. No. 48 of the Table ) (1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5) Ethoxy methylene diethyl- malonate (6) Hydrazine Hydrate (7) DL-2 Amino-1 butanol (8) Guanidine Nitrate (9) Citric Acid (10) 4,7-DCQ (Dichloroquinoline) (11) N-methyl Piperazine diamine (12) D-2-Aminobutanol (O-Aminobutanol) (13) Diethyl Carbamyl Chloride (14) 4-Cyanopyridine (15) Isonicotinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19)N-(4-Chlorophenyl)-O-Phenylene (20) 5-Iodouracil (21) 1-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-Amino-5-Amino-Sulfomyl-1,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-1,3,4-Thiadiazole (25) Tetra Urea Complex. LIST 4 (See S.No. 54 of the Table) (1) Didanosine (2) Efavirenz (3) Indinavir (4) Insulin (5) Lamivudine (6) Nelfinavir (7) Nevirapine (8) Ritonavir (9) Saquinavir (10) Stavudine (11) Zidovudine LIST 5 (See S. No. 191 of the Table ) (1) Coconut husk crusher (2) Coconut husk defibering mill (3) Sifter or Siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing machine (for cleaning and preparing fibre for spinning) (7) Motorised Spinning Ratts. List 6 (See S.No. 193 of the Table) (1) Yarn/Fabric mercerising machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye kitchen accessories (4) Wet fabric spreading and squeezing machine (5) Relax drum/conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer (6) Compacting Machine (7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories (8) Soft package winders (dye package winders) (9) Automatic dye weighing and dispensing machine (10) Open width Tubular inspection machine (11) Fastness testing equipment (12) Shrinkage testing equipment (13) Indigo dyeing range with/without sizing plant (14) Computer colour matching equipment (15) High speed computer control padding mangle (16) Powder dot coating machine (17) Laser engraver (18) Pre-shrinking range for flat and Knitted goods (19) Knit-tubular mercerising or bleaching-cum-mercerising machine (20) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics (21) Milling and scouring machine (22) Shearing and Polishing machine (23) Kier Decatising/Decatising machine (24) Combined Contripress/Decatising machine (25) Auto fabric detwister (26)Rotary/Flat bed screen printing machine (27)Curing/Polymerising machine (28) Continuous rope/open width washing machine (29) Computerised embroidery pattern-making machine with plotter (30)Combined contipress/decatising machine (31)Auto control type humidification plant (32) Beam knitting machine (33) High Speed Warping machine with yarn tensioning, pneumatic suction devices and accessories (34) Computerised Pattern maker/Pattern grading/marker (35) Carding Sets, for use in woollen textile industry (36) Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultrafiltration ozonisation facilities (37) Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed needle) (38) Fully fashioned high speed knitting machine (39) Hydraulic Flat Paper Press/continuous Hydraulic Flat paper Press/Rotary Press (40)Effluent treatment unit with automatic sensing devices, automatic controlled chemical dosing, dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver water for reuse.". List 7 (See S. No. 195 of the Table) (1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier(conveyer type), continuous cocoon boiling machine(conveyer type) and automatic reeling machine with re-reeling (2) Silk weaving and twisting machines consisting of hank- to-bobbin cone winders, silk doubling machine, two-for- one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine (3) Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous type) (5) Silk felt calender (6) Clip stenter (7) Silk calender (8) Silk decasting machine (9) Overflow machine for silk abric dyeing (10) Cone-chees degumming andd yeing machine (11) Beam dyeing machine for silk fabric (12) Semi-automatic screen printing machine (13) Loop agers (14) Design studio equipment (15) Colour kitchen equipment (16) Colour matching computer LIST 8 (See S.No. 196 of the Table ) (1) Gas Compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-in-coolers /walk-in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver (9) Purger (10) Air cooling unit/ air handling unit,all types (11) Evaporator coil, all types (12) Plate freezer (13) Blast freezer (14) IQF freezer (15) Cooling tower (16) Condensor-atmospheric /shell and tube/ evaporative (17) Valves and fittings (18) mobile pre-cooling equipment (19) stationary pre-cooling equipment (20) control equipment for control atmosphere/modified atmosphere cold storage LIST 9 ( See S. No. 237 of the Table ) (1) Flat plate solar collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil)and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller. (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos. 1 to 20 above List 9A (See S.No. 237A of the Table) (1) Injection resin, falling under tariff item 39073090 (2) Hardener resin injection, falling under tariff item 39073090 (3) Hand lay up resin, falling under tariff item 39073090 (4) Infusion resin, falling under tariff item 39073090 (5) Epoxy resin, falling under tariff item 39073010 (6) Adhesive resin, falling under tariff item 39079990 (7) Vinyl ester adhesives, falling under tariff item 39059990 (8) Hardener for adhesive resin, falling under tariff item 38140010 (9) Hardeners, falling under tariff item 38140010 (10) Foam kit, falling under tariff item 39219099 (11) PVC foam sheet and PS foam, falling under tariff item 39219099 (12) Balsa kit, falling under tariff item 44219090 (13) Glass fibre fabrics, falling under tariff item 70191900 (14) PU painting system, falling under tariff item 32082090 (15) Gel coat, falling under tariff item 32082090 F.No.334/1/2002-TRU (T. R. Rustagi) Joint Secretary to the Government of India Note. - The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 127(E), dated the 1st March, 2002 and was subsequently amended vide notification No.26/2002 dated 27.4.02,G.S.R.305 (E) dated 27.4.02, 31/2002-C.E. dated 3.6.02, G.S.R.402 (E) dated 3.6.02, 32/2002-C.E. dated 18.6.02, G.S.R.434 (E) dated18.6.02, 40/2002-C.E.dated14.8.02, G.S.R.567 (E) dated 14.8.02, 41/2002-C.E. dated19.8.02, G.S.R581 (E) dated19.8.02,42/2002-C.E. dated 21.8.02, G.S.R. 587(E) dated 21.8.02, 43/2002-C.E. dated 22.8.2002,G.S.R. 591(E) dated 22.8.2002, 44/2002-C.E. dated 28.8.02, G.S.R. 609(E) dated 28.8.02, 47/2002-C.E. dated 6.9.02, G.S.R. 626(E) dated 6.9.02, 50/2002-C.E.dated 25.9.02, G.S.R.663(E) dated 25.9.02, 51/2002-C.E. dated 1.10.02, G.S.R. 672(E) dated 1.10.02, 53/2002-C.E. dated 30.10.02, G.S.R. 739(E) dated 30.10.02, 55/2002-C.E. dated 7.11.02 G.S.R. 752(E) dated 7.11.02, 62/2002-C.E. dated 31.12.02,G.S.R.858(E) dated 31.12.02, 1/2003-C.E. dated 2.1.03, G.S.R. 4(E) dated 2.1.03, 6/2003-C.E. dated 1.3.03, G.S.R. 136(E) dated 1.3.03, 18/2003-C.E. dated 3.3.03, G.S.R. 182(E) dated 3.3.03, 19/2003-C.E. dated 5.3.03, G.S.R. 192(E) dated 5.3.03, 29/2003-C.E. dated 1.4.03,G.S.R. 288(E) dated 1.4.03, 37/2003-C.E. dated 30.4.03, G.S.R. 366(E) dated 30.4.03, 45/2003-C.E. dated 14.5.03, G.S.R. 409(E) dated 14.5.03, 48/2003-C.E. dated 29.5.03, and G.S.R. 443(E) dated 29.5.03,52/2003-C.E. dated 17.6.03, G.S.R.493 (E) dated 17.6.03, 55/2003-C.E. dated 24.6.2003, G.S.R. 510(E) dated 24.6.03, 57/2003-C.E. dated 27.6.03,G.S.R. 518(E) dated 27.6.03, 60/2003-C.E. dated 29.7.03, G.S.R. 613(E) dated 29.7.03, 63/2003-C.E. dated 31.7.2003, G.S.R. 618(E) dated 31.7.03, 64/2003-C.E. dated 6.8.03,G.S.R. 638(E) dated 6.8.03, 74/2003-C.E. dated 20.10.03, G.S.R. 828(E) dated 20.10.03, 2/2004-C.E. dated 8.1.04, G.S.R.33 (E) dated 8.1.04, 4/2004-C.E. dated 15.1.04,G.S.R. 45(E) dated 15.1.04, 5/2004-C.E. dated 19.1.04, G.S.R. 50(E) dated 19.1.04, 10/2004-C.E. dated 22.1.04, G.S.R. 69(E) dated 22.1.04, 12/2004-C.E. dated4.2.04, G.S.R. 97(E) dated 4.2.04, 13/2004-C.E. dated 6.2.04, G.S.R. 102(E) dated 6.2.04, 16/2004-C.E. dated 28.2.04, G.S.R. 157(E) dated 28.2.04, 22/2004-C.E. dated 15.6.04, G.S.R. 360(E) dated 15.6.04, 23/2004-C.E. dated 9.7.04, G.S.R. 414(E) dated 9.7.04, 39/2004-C.E. dated 4.8.04, G.S.R. 501(E) dated 4.8.04, 42/2004-C.E. dated 9.8.04, G.S.R. 507(E) dated 9.8.04, 43/2004-C.E. dated 13.8.04, G.S.R. 523(E) dated13.8.04, 44/2004-C.E. dated 18.8.04, G.S.R. 526(E) dated 18.8.04, 45/2004-C.E. dated27.8.04, G.S.R. 548(E) dated 27.8.04, 47/2004-C.E. dated 9.9.04, G.S.R. 581(E) dated 9.9.04, 48/2004-C.E. dated 10.9.04, G.S.R. 583(E) dated 10.9.04, 49/2004-C.E. dated 15.9.04, G.S.R.612 (E) dated 15.9.04, and 50/2004-C.E. dated 16.9.04, G.S.R. 615(E) dated 16.9.04, 51/2004-C.E. dated 17.9.04, G.S.R. 618(E) dated 17.9.04, 56/2004-C.E. dated 31.12.04, G.S.R. 850(E) dated 31.12.04, 5/2005-C.E. dated 1.3.05, G.S.R. 125(E) dated 1.3.05, 16/2005-C.E. dated 2.5.05, G.S.R. 258(E) dated 2.5.05, 29/2005-C.E. dated31.5.05, G.S.R. 346(E) dated 31.5.05, 36/2005 C.E dated 29-12-2005 and 37/2005 C.E. dated 30-12-2005