MRP bases duty of Excise – Prescribes rate of abatement - 14/2008 - Central Excise - Non Tariff

MRP bases duty of Excise - Prescribes rate of abatement Superseded By Notification No. 49/2008 CE(NT) dated 24-12-2008 Notification No.14/2008-Central Excise (N.T) New Delhi, the 1 st March, 2008 11 Phalguna, 1929 (Saka) G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/2005-Central Excise (N.T.), dated the 7 th January, 2005 , published in the Gazette of India Extraordinary, vide number G.S.R.10(E) of the same date and No. 2/2006-Central Excise (N.T.), dated the 1 st March, 2006, published in the Gazette of India Extraordinary, vide number G.S.R.113(E) of the same date, except as respects things done or omitted to be done before such supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item, as the case may be, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of sub-section (2) of said section 4A shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table. TABLE S.No. Chapter, heading, sub- heading or tariff item of the First Schedule Description of goods Abatement as a percentage of retail sale price (1) (2) (3) (4) 1 17 or21 Preparations of other sugars 38 2 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 38 3 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 38 4 170490 All goods, other than white chocolate 35 5 170490 White chocolate 38 6 1805 00 00 or18061000 Cocoa powder, whether or not containing added sugar or other sweetening matter 33 7 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 31.5 8 1806 Other food preparations containing cocoa 33 9 1901 20 00 or190190 All goods 31.5 10 1904 All goods, other than goods falling under tariff item19042000 33 11 19042000 All goods 35 12 1905 31 00 or19059020 Biscuits 35 13 1905 32 11 or 19053290 Waffles and wafers, coated with chocolate or containing chocolate 33 14 19053290 All goods, other than wafer biscuits 38 15 1905 32 19 or19053290 Wafer biscuits 35 16 2101 11 or21011200 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 33 17 2102 All goods 33 18 21069020 All goods, other than pan masala containing not more than 15% betel nut 44 19 21069020 Pan masala containing not more than 15% betel nut 22 20 2403 Pan masala containing tobacco 50 21 21069030 All goods 33 22 21069011 Sharbat 28 23 21061000, 21069050, 21069070, 21069080, 2106 90 91 or21069099 All goods 38 24 2201 or2202 Mineral waters 48 25 2201 or2202 Aerated waters 40.5 26 2209 Vinegar and substitutes for vinegar obtained from acetic acid 38 27 24039910, 2403 99 20 or24039930 All goods 50 28 2523 21 00 or252329 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 33 29 2710 Lubricating oils and Lubricating preparations 38 30 30 Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems 35.5 31 320420 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 33 32 3206 All goods other than pigments and inorganic products of a kind used as luminophores 33 33 3208, 3209 or3210 All goods 35 34 32129020 Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes 38 35 3213 All goods 38 36 3214 All goods 38 37 3303, 3304, 3305 or3307 All goods 38 38 33061020 Toothpaste 33 39 3401 19 or34012000 Soap (other than paper, wadding, felt and non- wovens, impregnated, coated or covered with soap or detergent) 33 40 340111, 3401 19 or3402 Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under tariff item 3402 90 20 31.5 41 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti- rust or anti-corrosion preparation and mould release preparations based on lubricants) 33 42 3405 All goods 33 43 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 38 44 3702 All goods, other than for X-ray and unexposed cinematographic films 38 45 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 33 46 3808 Disinfectants and similar products 38 47 38089340 Plant growth regulator 28 48 38140010 Thinners 38 49 3819 All goods 38 50 38200000 Anti-freezing preparations and prepared de-icing fluids 38 51 3824 90 24 or 38249090 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 38 52 3919 Self adhesive tapes of plastics 38 53 3923 or3924 Insulated ware 43 54 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 38 55 4818 Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under tariff item 4818 50 00 38 56 6401, 6402, 6403, 6404 or6405 The following goods, namely:- (i) Footwear of retail sale price exceeding Rs.250/- and not exceeding Rs.750/- per pair 37 (ii) All other footwear 40 57 650610 Safety headgear 38 58 6907 Vitrified tiles, whether polished or not 43 59 6908 Glazed tiles 43 60 7321 Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven) 38 61 7321 LPG gas stoves (with burners only, without other functions such as, grills or oven) 33 62 7323 or 76151910 Pressure Cookers 28 63 7324 Sanitary ware of iron or steel 38 64 74182010 Sanitary ware of copper 38 65 8212 Razors and razor blades (including razor blade blanks in strips) 38 66 8305 20 00 or 83059020 Staples in strips, paper clips, of base metal 38 67 8414 51 or 841459 Electric fans 38 68 8415 Window room air-conditioners and split air conditioners of capacity upto 3 tonnes 28 69 8418 Refrigerators 38 70 842121 Water filters and water purifiers, of a kind used for domestic purposes 33 71 8422 11 00 or84221900 Dish washing machines 33 72 8443 Facsimile machines 38 73 8443 31 00 or844332 Printer whether or not combined with the functions of copying or facsimile transmission 23 74 84439951 Ink cartridges, with print head assembly 23 75 8450 Household or laundry-type washing machines, including machines which both wash and dry 38 76 8469 Typewriters 33 77 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90 38 78 847130 All goods 22.5 79 847160 All goods 23 80 84729010 Stapling machines 38 81 8506 All goods, other than parts falling under tariff item85069000 36.5 82 8508 All goods, other than parts falling under tariff item85087000 38 83 8509 All goods, other than parts falling under tariff item85099000 36.5 84 8510 All goods, other than parts falling under tariff item85109000 36.5 85 8513 All goods, other than parts falling under tariff item85139000 33 86 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes. 36.5 87 8517 Telephone sets including telephones with cordless handsets; video phones; 38 88 85176230 Modems (modulators - demodulators) 23 89 85176960 Set top boxes for gaining access to internet 22 90 8519 All goods, other than MP3 player or MPEG 4 player 38 91 8521 All goods, other than MP3 player or MPEG 4 player 38 92 85 MP3 player or MPEG 4 player 33 93 8523 Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs 38 94 8527 Pagers 33 95 8527 Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it 33 96 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 93) 38 97 8528 Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 33 98 8528 Monitors of a kind solely or principally used in an automatically data processing machine 23 99 85287100 Set top boxes for television sets 22 100 8536 All goods, other than goods falling under tariff item85367000 38 101 8539 The following goods, other than lamps for automobiles, namely:- (i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10 37 (ii) All other goods 38 102 9006 Photographic (other than cinematographic) cameras 33 103 9101 or9102 All goods, other than braille watches 33 104 9103 or9105 Clocks 43 105 9612 All goods 33 106 9617 Vacuum flasks 38 107. Any heading Parts, components and assemblies of automobiles 31.5 108 96032100 Toothbrush 28.5 Explanation.- For the purposes of this notification, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. [F. No. 334/1/2008-TRU] (S.Bajaj) Under Secretary to the Government of India