TMI BlogEffective Rate of Duty on goods of Chapter 83 to Chapter 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff 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 subject to the relevant conditions specified in the Annexure to this notification, and condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid: [1] [Provided that nothing contained in this notification shall apply to the- (a) goods specified against S. No. 10 of the said Table before the 27th day of February, 2010 and after the 31st day of March, 2011; and (b) goods specified against S. No. 35A of the said Table after the 31st day of March, 2013] Explanation.- For the purposes of this notification, the rates specified in columns (4) of the said Table are ad valorem rates, unless otherwise specified. TABLE S.No........ Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 84 The Coir processing machinery specified in List 1, supplied under Integrated Coir Development Project being implemente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8A. 84 The following goods, namely:- (i) Manually operated rubber roller machines; and (ii) Manually operated copra dryers. Nil [4] 8B. 8421 21 (except 8421 21 20) Water purification equipment, based on following technologies:- (a) Ultra-filtration Technology using poly acrylonite membranes; or polysulphone membranes (b) Arsenic Removal Technology using ceramic micro-filtration membrane; or (c) Reverse Osmosis Technology using thin film composite membrane (TFC); or (d) Candle-less terracotta water filtration. Nil - 79 [8C. 8421 21 20 96 [****] - (ii) Replaceable kits of all water filters except those operating on reverse osmosis technology 93 [5%] -] [28] 8D. 8421 21 Water filtration or purification equipment 69 [5%] -"; [29] 9. 8430 or 8705 (i) Drilling rigs falling under heading 8430, 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 67 [10%] 100 [16A. 84831010 Crank shafts for sewing machines, other than those with in-built motors Nil -] 101 [17. 8471 70 or 8473 30 or 8523 The following goods, namely:- (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive; (e) DVD Drive or DVD Writer; (f) Flash memory; (g) Combo drive. 5% -] 102 [**] 18. 8481 80 41 or 8481 90 10 All goods Nil 19. 84 or 90 The following goods, namely:- (i) Electronic milk fat tester; and (ii) Electronic solid non-fat (SNF) tester. 70 [10%] 20. 8512 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading 8712 Nil [32] 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for an ambulance from the factory manufacturing such motor vehicles; 10% - (ii) Motor vehicles falling under headings 8702 and 8703 for transport of up to 13 persons, including the driver (other than three wheeled motor vehicles for transport of up to 7 persons), which after clearance has been registered for use solely as ambulance; 10% 8 (iii) Motor vehicles falling under heading 8703 for transport of up to 13 persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi. 80% of the excise duty paid at the time of clearance 8] 58 [35. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles Explanation.- For the purposes of this exemption, "electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor-assisted cycle rickshaws driven by rechargeable solar batteries, also known as 'soleckshaw' 93 [5%] -] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Vehicles of heading 8716 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. 65 [10%] 10 [60] 41A 8702, 8703 Following motor vehicles, namely :- (i) Motor vehicles of engine capacity not exceeding 1500 cc; and 63 [22%] - 72 [(ii) Motor vehicles of engine capacity exceeding 1500 cc] 64 [22% + Rs.15,000 per unit] - [44] 42. 8702, 8703 Following motor vehicles of length not exceeding 4000 mm, namely:- (i) Petrol, Liquefied Petroleum Gases (LPG) or Compressed Natural Gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (ii) Diesel driven vehicles of engine capacity not exceeding 1500 cc Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. 65 [10%] [45] 42A. 8703 Hybrid mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle" 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. 65 [10%] - [50] 47. 8706 00 21 or 8706 00 39 Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 65 [10%] - [51] 48. 8706 00 43 or 8706 00 49 Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 66 [10% + Rs. 10,000/- per chasis] - 49. 8703 Cars (for the transport of upto 7 persons, including the driver) for physically handicapped persons 93 [5%] 11 50. 8705 Special purpose motor vehicles Nil 12 [52] 51. 8706 00 43 or 8706 00 49 Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab 66 [10% + Rs. 10,000/- per chasis] 74 [51A 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dental or veterinary use, falling under heading 9022 Nil 84 [60. and 61 Omitted] 61A. 90 Coronary stents and coronary stent systems for use with cardiac catheters. Nil 85 [62 to 64 Omitted] 65. 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 86 [5%] 66. 90 or any other Chapter Artificial kidney Nil 67. 90 or any Chapter Parts of the following goods, namely:- (i) Crutches (ii) Wheel chairs (iii) Walking frames (iv) Tricycles (v) Braillers (vi) Artificial limbs Nil 68. 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 1st March, 2002, [G.S.R. 118(E), dated the 1st March, 2002] Nil 75 [68A 90 or any other Chapter Patent Ductus Arteriosus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 15 84. Any Chapter Non-conventional energy devices/ systems specified in List 5 Nil 85. 32,38,39, 44 or 70 Goods specified in List 6, for the manufacture of rotor blades for wind operated electricity generators Nil 16 86. Any Chapter Parts used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under headings 8601 to 8606 (except Railway track machines falling under tariff item 8604 00 00) Nil 2 87. 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 8706 of a motor vehicle of Chapter 87 Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, supplied to mega power projects from which the supply of power has been tied up through tariff based competitive bidding or a mega power project awarded to a developer on the basis of such bidding. Explanation . - For the removal of doubts, it is clarified that goods required for setting up of Mega Power Project or Ultra Mega Power Projects include the goods required for development of facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transportation facilities for such a project, notwithstanding the fact that such facilities are set up inside or outside the power plant s designated boundary. Nil 28] 121 [91C Any Chapter All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are cleared for the intended use specified in column (3) of the Table. 3. 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. 4. 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. 5. If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. 6. If,- (i) made from unrecorded articles falling under heading 8523; 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect; (c) 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 (d) 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 (c) 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 pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to 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 from the date of clearance of the goods, and (iii) in the event of non-compliance of sub-clause (i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. 14. 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 rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. 19. 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. 20. 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. [22] 21. If the aircraft is procured by- (a) Government of India, State Governments, Public Sector Undertakings of the Central Government or the State Governments; or (b) an operator or on his behalf for the purpose of operating scheduled air transport service or scheduled air cargo service; Explanation.- for the purposes of this entry, (a) "operator" means a person, organization or enterprise engaged in or offe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s air transport services other than scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937; (c) 'non-scheduled (charter) services' mean services provided by a 'non-scheduled (charter) air transport operator' for charter or hire of an aircraft, to any person with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937: Provided that such Air charter operator is a dedicated company or partnership firm for the above purposes. [26] 25. If, - (i) procured for servicing, repair or maintenance of aircraft procured by Aero Club of India; or (ii) procured for servicing, repair or maintenance of aircraft, which are used for imparting flying training in a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation or for operating non-scheduled (passenger) services or non-scheduled (charter) services. Explanation.- The expressions , "Aero Club of India", "operator", "non-scheduled (passenger) services" and "non-sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix months or more, in the name of the President of India for an amount equal to the Central Excise Duty payable but for this exemption, to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction and if the project developer fails to furnish the final Mega Power status certificate within a period of thirty six months from the date of clearance of excisable goods, the said security shall be appropriated towards Central Excise Duty payable on such clearances but for this exemption; (c) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said Mega Power Project under the Government of India initiative, indicating the quantity, description and specification thereof; (d)the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that- (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non- compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14) IQF freezer (15) Cooling tower (16) Condenser-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. [55 [( 21) Refrigeration equipment (including 124 [compressor, panels, condensing units] and evaporator) having capacity of 2 Tonne Refrigeration and 59 [power rating 5 KW and above.]] 125 [(22) air conditioning equipment and panels having capacity of 3 Tonne airconditioning and above ] LIST 5 (See S. No. 84 of the Table) (1) Flat plate solar Collector (2) Black continuously plated solar sele ctive 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 the rmal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 3-5-2007; No. 28/2007-CE, dated 15-6-2007; No. 31/2007-CE, dated 19-7-2007 and No. 35/2007-CE, dated 20-9-2007; No. 06/2008-CE, dated 1-3-2008; No. 25/2008-CE, dated 29-4-2008; No.40/2008-CE, dated 13-6-2008; No. 46/2008-CE, dated 14-8-2008; No. 58/2008-CE, dated 7-12-2008; No. 4/2009-CE, dated 24-2-2009; No. 16/2009-CE, dated 7-7-2009; No. 26/2009-CE, dated 4-12-2009; No. 12/2010-CE, dated 27-2-2010; No. 25/2010-CE, dated 7-5-2010; No. 31/2010-CE, dated 28-7-2010; No. 32/2010-CE, 28-9-2010 and No. 6/2011-CE, dated 1-3-2011. 1. In the proviso for the words and figures "1st day of May, 2007", the words and figures "1st day of May, 2009" has been substituted; vide Notification No. 06/2007 CE dated 1/3/2007. The proviso substituted vide notification no. 12/2010 CE dated 27/2/2010 , before substitution it was read as, "Provided that nothing contained in this notification shall apply to goods specified against S.No.10 of the said Table on or after the 1st day of May, 2009." 2. Against S.No.3, for the entry in column (4), the entry "8%" has been substituted; vide Notification No. 06/2007 CE dated 1/3/2007 3. S.No. 7, in colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20. S.No. 75B has been inserted, vide Notification No. 35/2007 CE dated 20/9/2007 21. S.No. 88 and the entries relating thereto has been omitted; vide Notification No. 06/2007 CE dated 1/3/2007 22. Condition No. 21 has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007 23. Condition No. 22 has been inserted, vide Notification No. 06/2007 CE dated 1/3/2007 24. Condition 23 has been inserted, vide Notification No, 24/2007 dated 3/5/2007 25. Condition 24 has been inserted, vide Notification No, 24/2007 dated 3/5/2007 26. Condition 25 has been inserted, vide Notification No, 24/2007 dated 3/5/2007 27. Column No. 4 of Entry no. 2 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 28. S. No. 8D has been inserted vide notification no. 6/2008 CE dated 1/3/2008 29. Column No. 4 of Entry no. 9 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 30. Column No. 3 of Entry no. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 , before it was read as, [40] 35B. Any Chapter The following goods for manufacture of goods specified at S. No. 35A, namely :- (i) Battery Pack (EV Tubular Lead Acid Batteries or EV Sodium Nickel Chloride Batteries) (ii) AC or DC Motor Controller (Less than 100V) (iii) DC Motor (Less than 100V) (iv) Battery Charger (v) Chassis (vi) 3-Phase AC Induction Motor (Less than 100V) Nil 3 41. Column No. 4 of Entry no. 36 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 42. Column No. 4 of Entry no. 37 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16% + Rs. 10,000/- per chasis" 43. Column No. 4 of Entry no. 36 (items (ii) and (iv) has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 44. Column No. 4 of Entry no. 42 has been amended vide notification no. 6/2008 CE dated 1/3/2008 before amendment, this entry was read as "16%" 45. S. No. 42A has been inserted vide notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pla tform trucks, work trucks or tow tractors which are run solely on ele ctrical 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% This entry was further substituted vide vide notification no. 12/2010 CE dated 27/2/2010 , before it was read as, [58] 35. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles Explanation .- For the purposes of this exemption, "electrically operated vehicles" means vehicles which are run solely on electrical energy, derived from an external source or from one or more electrical batteries fitted to such vehicles Nil -"; 59. In the Annexure, in list 4, in item 21, for the words and figures, namely "power rating 50 KW an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. 63. For the entry "24%", the entry "20%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008 . Further for the entry "20%" the entry "22%" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010 64. For the entry "24% + Rs.15,000 per unit", the entry "20% + Rs.15,000 per unit" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008 . Further for the entry "20% + Rs.15,000 per unit" the entry "22% + Rs.15,000 per unit" has been substituted vide vide notification no. 12/2010 CE dated 27/2/2010 65. For the entry "14%", the entry "10%" has been substituted vide Notification No. 58/2008 CE dated 7/12/2008 . Further, for the entry 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, "The following goods, namely:- (i) Three wheeled motor vehicles (ii) Motor vehicles, other than petrol driven (iii) Dumpers designed,- (a) for use off the highway; (b) with net weight (excluding payload) exceeding 8 tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes" 74. Inserted vide Notification No. 16/2009 CE dated 7/7/2009 75. Inserted vide Notification No. 16/2009 CE dated 7/7/2009 76. Inserted vide Notification No. 16/2009 CE dated 7/7/2009 Omitted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, 27. Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty paid on inputs has been taken under the provisions of the CENVAT Credit Rules, 2004. 77. Substituted vide Notification No. 26/2009 dated 4/12/2009 , before it was read as, "20 cm" 78. Substituted vide notification no. 12/2010 CE dated 27/2/2010 , before it was read as, "Goods specified in List 4 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us 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 3" 85. Omitted vide notification no. 12/2010 CE dated 27/2/2010 , before it was read as, "62. 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 3 63. 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) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstituted vide notification no. 25/2010 CE dated 7-5-2010 , before it was read as, "28. If,- (a) such 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; (b) an officer not below the rank of a Joint Secretary to the Government of India, in the Ministry of Power certifies that the goods are required for a project of the nature specified in column (3) against S. No. 91B of the table; (c) the manufacturer of such goods furnishes an undertaking 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- (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of failure to observe sub-clause (i) above, the manufacturer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption."; Further, substituted vide notification no. 31/2010 CE dated 28-7-2010 , before it was read as, "28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electricity Authority certifies that the said goods are required for the setting up of the said mega power project under Government of India initiative, indicating the quantity, description, and specification thereof; and (b) the Chief executive officer of the project furnishes an undertaking 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 - (i) the said goods will be used only in the said project and not for any other use; and (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. 93. in column (4) for the entry 4%, wherever it occurs, the entry 5% substituted vide notification no. 6/2011 CE dated 1-3-2011 94. Inserted vide notification no. 6/2011 CE dated 1-3-2011 95. Substituted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as pipes 96. Omitted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, (i) Wat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... television and sound recording such as video tapes and video discs Nil 6 106. Omitted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, 28. 8517 or 8525 60 Cellular Phones and Radio trunking terminals Nil [34] 28A. 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports Nil - 107. Omitted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, 33. 8601 to 8606 All goods (except Railway track machines falling under tariff item 86040000) Nil 7 108. Substituted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, [38] 34. 87 The following goods:- (i) Motor vehicles falling under headings 8702 and 8703 for transport of upto 13 persons, including the driver (other than three wheeled motor vehicles for transport of upto 7 persons), which after clearance has been registered for use solely as ambulance; 65 [10%] 8 (ii) Motor vehicles falling under heading 8703 for transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2011 CE dated 1-3-2011 , before it was read as, 74. 95 Sports goods Explanation.- "Sports goods" for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil 118. Omitted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, 76. 9608 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 119. Omitted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, 79. 9608 Pencils Nil 120. Inserted vide notification no. 6/2011 CE dated 1-3-2011 121. Inserted vide notification no. 6/2011 CE dated 1-3-2011 122. Inserted vide notification no. 6/2011 CE dated 1-3-2011 123. Inserted vide notification no. 6/2011 CE dated 1-3-2011 124. Substituted vide notification no. 6/2011 CE dated 1-3-2011 , before it was read as, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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