TMI BlogSeeks to prescribe effective rates for specified goods falling under the Central Excise Tariff Act, 1985X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of excise specified thereon under 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 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; 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 Green Tea Nil - - 2. 1103.00 Tapioca starch, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 200 per tonne - 2 20. 2504.21 or 2504.31 Marble slabs and tiles cut or sawn in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il - 3 and 4 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. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers Nil - 3 and 4 30. 27 or 28 Synthesis gas, if used in the manufacture of Heavy Water Nil - - 31. 27.10 Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of Indian Standards Specification ISI:1448 (P.31) - 1968 as in force for the time being) and is ordinarily used as an illuminant in oil burning lamps Fifty per cent. of the duty of excise specified in the First Schedule - - 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 refin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases . Nil - - 36. 2711.21 Natural Gas Nil - - 37. 2711.21 Compressed Natural Gas (CNG) Fifty per cent. of the duty of excise specified in the First Schedule - - 38. 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers Nil - 4 39. 28 Steam Nil - - 40. 28 Sulphuric acid used in a fertiliser plant for demineralisation of water Nil - - 41. 28 Ammonia used in a fertiliser plant in refrigeration and purification process Nil - - 42. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54. 29 Bulk drugs, namely :- (i) Insulin (ii) Zidovudine Nil - - 55. 30 Desferrioxamine injection, Deferiprone, Insulin and Zidovudine 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 1 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried on with the aid of power, namely:- (i) the process of giving - (a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the central excise stamps; and (vii) packaging, and cleared for home consumption packed in boxes of 50 matches each Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis. Re. 1.00 per hundred boxes/packs - 7 67. 36.05 Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power andcleared for home consumption packed in boxes of 50 matches each Explanation.- Excise duty for matches packed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts (b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts Nil - Nil Nil 11 11 81. 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 4 82. 4011.90,4012.11, 4012.19, 4012.90 or 4013.90 Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles - Nil 4 83. 4012.11, 4012.19 or 4013.90 Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles - Nil 4 84. 44.06 or 44.07 100% wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil - 14 94. 51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90 Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil Nil 15 95. 51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12 Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil - 16 96. 51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 102. 52, 54 or 55 Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill. Nil - 21 103. 52, 54 or 55 Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid Nil - - 104. 52, 54 or 55 Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil Nil - 105. 5204.10 Cotton sewing thread, not containing synthetic staple fibres Fifty per cent. of the duty of excise specified in the First Schedule - - 106. 52.05 or 52.06 Cotton yarn (not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil - - 112. 52.07, 52.08 or 52.09 Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission Nil - - 113. 52.07, 52.08 or 52.09 Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra Nil - - 114. 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam Explanation .- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation.- For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. Fifty per cent. of the duty of excise specified in the First Schedule - - 118. 5207.20, 5208.20 or 5209.10 Woven fabrics of cotton (excluding denim), not subjected to any process, other than those manufactured in a factory belonging to a multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill Explanation.- For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. Nil - - 119. 53 or 56 Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment yarn of 210 deniers with tolerance of 6 per cent. Nil - - 128. 5402.32 or 5402.52 Twisted polyester filament yarn manufactured out of textured or draw-twisted polyester filament yarn falling within Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act,1975 has already been paid Nil Nil - 129. 5402.31 or 5402.51 Twisted nylon filament yarn manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling within Chapter 54 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 Nil - - 130. 5403.20 or 5403.32 Twisted viscose filament yarn manufactured out of viscose filament yarn including textured viscose filament yarn falling within Chapter 54 of the First Schedule on which the appropriate duty of excise u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill Explanation .- For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. Fifty per cent. of the duty of excise specified in the First Schedule - - 138. 5406.21, 5406.22, 5406.23 or 5406.29 Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil - - 139. 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 Woven fabrics (excluding fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely:- (a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks; (b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content; (c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content; or (d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content. Nil - - 151. 5511.10, 5512.10, 5513.10 or 5514.10 Unprocessed fabrics of synthetic or artificial staple fibres, other than those manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multilocational composite mill Explanation.- For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. Nil - - 152. 5511.10, 5512.10, 5513.10 or 5514.10 Unprocessed fabrics of synthetic or artificial staple fibres manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multilocational composite mill Explanation.- For the purposes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed Nil - - 163. 59.03 Fabrics of jute, impregnated, coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute Nil - - 164. 5906.99 Rubberised textile fabrics Nil - 19 165. 5908.00 Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles Nil - 3 166. 59.10 Unprocessed cotton belting, woven Nil - - 167. 60 All goods in, or in relation to, the manufacture of which any process is ordinarily carried on with the aid of power (other than goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man-made fibre) not subjected to any further process Nil - 19 168. 60.01 or 60.02 Knitted or crocheted fabrics processed without the aid of power or steam. Nil - - 169. 6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 Knitted or crocheted fabrics of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ively 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% - 19 183. 70 Glassware produced by mouth-blown process Nil - - 184. 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 - - 185. 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% - 19 186. 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 .-Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil Nil - - - - - - - - 189. 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 - - 190. 72 Stainless steel circles cut on job work, for use in the manufacture of utensils Nil - 19 and 28 191. 73 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95 Nil - 4 192. 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 - 29 193. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 206. 76.06 Aluminium circles Rs. 2500 per metric tonne - 19 and 34 207. 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 - - 208. 82 Pencil sharpeners and blades thereof Nil - - 209. 82.06 Tools put up in sets Nil - 35 210. 82.11 or 82.14 Knives Nil - - 211. 84 The Coir processing machinery specified in List 3, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil - - 212. 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% - 36 213. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer; (ii) in other cases of - (a) screen size upto 36 cm (b) screen size exceeding 36 cm but not exceeding 54 cm (c) screen size exceeding 54 cm but not exceeding 68 cm (d) screen size exceeding 68 cm but not exceeding 74 cm (e) screen size exceeding 74 cm but not exceeding 87 cm (f) screen size exceeding 87 cm but not exceeding 105 cm (g) screen size exceeding 105 cm Explanation.- For the purposes of this entry, '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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. 16% Rs.1500 per set Rs. 2800 per set Rs. 4300 per set Rs. 11200 per set Rs. 12900 per set Rs. 17900 per set Rs. 33000 per set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pally 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 41 230. 87.01 Tractors of engine capacity exceeding 1800cc, 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% - - 231. 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; (ii) for the transport of more than twelve persons, excluding the driver ; (iii) for the transport of not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - 239. 9003.11 or 9003.19 Frames and mountings for spectacles, goggles or the like, of value below Rs. 500 per piece Nil - - 240. 9004.90 All goods other than sunglasses for correcting vision Nil - - 241. 90.17 Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments Nil - 4 242. 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 plat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g substances (non-ODS) technology. Nil Nil 46 253. Any Chapter Goods other than the following, namely:- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires. Nil - 47 254. Any Chapter Non-conventional energy devices/ systems specified in List 5 Nil - - 255. 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 - 4 256. 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 - 48 257. 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 exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food 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 Industry (Department of Industrial Policy Promotion). If,- (i) bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased, by thirty five paise per hundred boxes; (ii) the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50s: Provided that 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, is satisfied that the sum tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atches; (b) dipping of splints in the composition for match heads; (c) frame filling; (d) affixing of central excise stamps; (e) packing; (f) the process of giving - (i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or (ii) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper, (g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on with the aid of power; (2) any other manufacturer referred to in the second proviso shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely:- (i) such clearances exceed 150 million matches during the financial year; (ii) such clearances during the preceding financial year had exceeded 150 million matches; (iii) such production of matches in a calendar month during the financial year exceeds 15 million matches; (iv) any process mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it. 11. 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. 12. (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 manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2000- Central Excise, dated the 1 st March, 2000 published in the Gazette of India vide number G.S.R.186(E), dated the 1 st March, 2000, 9/2000- Central Excise, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bleached or mercerised yam. 18. If no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944, has been taken. 19. 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. 20. If,- i. a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union territory, as the case may be; ii. a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill; and iii. the said independent processor or a composite mill produces a certificate or evidence to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within a period of ninety da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. 26. If such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on behalf of any manufacturer of glazed tiles. 27. If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate. 28. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken under rule 57AB or rule 57AK of the Central Excise Rules, 1944. 37. 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 not less than 19 millimeters, to Doordarshan. 38. 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. 39. (a) The manufacturer pays duties of excise at the rate of 16% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90, at the time of clearance of the vehicle; (b) the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, in the proforma prescribed under rule 173S of the Central Excise Rules, 1944, with the Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 41. If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944. 42. If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons. 43. 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. 44. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48. The exemption contained in this notification shall apply subject to the following conditions, namely :- (i) No credit of the duty paid on (a)inputs ; or (b) capital goods exclusively used in the manufacture of these goods has been taken under rule 57AB or rule 57AK; and (ii) the duty is paid in cash or through the account current. Explanation.- For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No. 8/2000-Central Excise, dated 1 st March, 2000 or 8/2001-Central Excise, dated the 1 st March, 2001, as the case may be, in any financial year, is permitted to avail this exemption in the same financial year. LIST 1 (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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar crop drier and system (13) Wind operated electricity generator, its components and parts thereof (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) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos. 1 to 19 above (21) Solar photovoltaic cell. LIST 6 ( See S.No. 259 of the Table ) (1) Argon/Krypton laser (2) Aspiration - irrigation - equipment (3) Automatic keratometer (4) Automatic refractometer (5) C.A.M. stimulator (6) Colour vision testing equipment (7) Complete refraction unit with phoropter/ projectochart (8) Contact lens lathe (9) Contact lens polishing machine (10) Contact lens thickness measuring gauge (11) Corneal Anesthesiometer (12) Cryo-lathe (13) Dark adaptometer (14) Diathermy equipment (15) Exophthalmometer (16) Fluorescein angiography equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, namely:- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) High pressure stop cock and connector for pressure recording (iv) Vascular bull-dog clamps (v) Vascular clamps (vi) Vascular needle holder (vii) Vascular scissors straight or angled (viii) Vascular tissue forceps (66) Compressed air breathing apparatus complete (67) D.C. Defibrillator for internal use and pace makers (68) Endotracheal tube (69) Haemodialysor (70) Heart lung machine (71) Heart valve prosthesis including valve frame (72) Nebulized humidifier (73) Hydrocephalus shunt (74) Hyper-baric oxygen chamber (75) Fogarty and embolectomy catheter (76) Implantable cardiac pacemaker (77) Intra-arterial catheter and guidewire and material for intervention radiology (78) Intra-cardiac patches (79) Nebulizer excluding:- (i) Ultrasonic nebulizer (ii) Heat nebulizer (80) Omayya reservoir for intraventricular investigation/ therapy (81) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stone with continuous irrigation and suction with ultrasonic Lithotrite, etc. (82) Ostomy product (Appliance) for managi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Ultrasound Scanner (122) SPECT Gamma Camera (123) Deep Therapy Unit (124) Cardiac and Vascular Angiography System including Digital substraction Angiography (125) Pulse Oximeter (126) Blood Gas Analyser (127) Sodium Potassium Analyser (128) Ultrasonic Surgical Aspirator (129) Intra Cranial Pressure Monitoring Equipment (130) Radio Therapy Simulator (131) Treatment Planning System (132) Angiography Contrast Agent (133) Image Intensifier (134) Magnetic Resonance Imaging System (135) Surgical Laser (136) Electro/Hydraulic Operating Table for Cardio Thoracic and Neuro Surgery (137) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations (138) Implants for pain relief and bladder control (139) Artificial electronics larynx instruments (140) Ventilators other than those used with anaesthesia (141) Digital Video EEG System (142) Instruments and implants for severely physically handicapped patient and joint replacement and spinal instrument and implant including bone cement (143) Linear accelerator. (144) Small portable pump used for giving slow infusion of anti-cancer drug or thalassaemic drug. F.No.334/1/2001-TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X
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