TMI BlogEffective rates of duty on specified goods of Chapters 5 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in said column (5) and specified below the said Table : Provided that the item No. 17 of Conditions below, wherever applicable in this notification, shall come into effect on and from the 1st day of August, 1996. TABLE Reference No. Chapter or heading No. or Sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 5.1 05.01 Waste of fish or crustaceans, molluscs or other aquatic invertebrates, produced or manufactured in a 100% export loriented undertaking or a free trade zone and allowed to be sold in India Nil - 19.1 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 Specified in item No. (1) of Conditions below. 21.1 21 or 22 Ice-creams, fruit juices, milk shakes or non-alcoholic beverages, prepared and dispensed by automatic vending machines Nil - 21.2 21.08 The following goods, namely :- (i) Soya textured protein, soya yoghurt, soya tofu, soya based f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia Specified in item Nos. (3) and (4) of Conditions below. 27.2 27 Naphtha used in a fertiliser plant during shut-down and start-up periods Nil Specified in item Nos. (3) and (4) of Conditions below. 27.3 27 Naphtha and Natural Gasoline Liquid intended for use - (i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of heavy water in such plants; Nil Specified in item Nos. (3) and (4) of Conditions below. (ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tuticorin for the manufacture of Heavy Water in such Plants 27.4 27 Furnace oil intended for use as feedstock in the manufacture of fertilisers Nil Specified in ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s feedstock in the manufacture of fertilisers 5% ad valorem Specified in item Nos. (3) and (4) of Conditions below. 27.12 27 Low sulphur heavy stock (LSHS) used in a fertilizer plant during shut down and start up periods 5% ad valorem Specified in item Nos. (3) and (4) of Conditions below. 27.13 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. Explanation. - For the purposes of the exemption, 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, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. Nil 27.14 27.11 Liquified Petroleum Gases (LPG) received by the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onium Chloride and Manganese Sulphate intended for use- (a) as fertilisers; or (b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product Explanation . - "Fertilisers" shall have the same meaning assigned to it under the Fertiliser (Control) Order, 1985 Nil — 28.8 28 Liquid nitrogen intended for use in processing and storage of semen for artificial insemination of cattle Nil — 28.9 28 Hydrogen and Nitrogen, consumed within the factory of production Nil — 28.10 28 Distilled or conductivity water, water of similar purity and liquid air (whether or not any fraction has been removed), used within the factory of production of the said goods Nil — 28.11 28 Potassium metal supplied to heavy water plant Nil — 28.12 28 Phosphogypsum Nil — 28.13 28 Gold potassium cyanide, manufactured from gold and used in the electronics industry 20% of the value of such Gold Potassium cyanide excluding the value of Gold used in the manufacture of such goods 28.14 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or more bulk drugs, with or without the use of any phar- maceutical 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 (23 of 1940) do not apply 28.23 28, 29 The following goods, used for the manufacture of bulk drugs as specified in reference No. 28.21, namely :- (a) Meta Aminophenol (b) Para Nitrochlorobenzene (PNCB) (c) Picolines (d) Novaldiamine (e) Ethoxy methylene diethyl-malonate Nil Specified in item No. (4) of Conditions below. (f) Hydrazine Hydrate (g) DL-2 Amino-1 butanol (h) Guanidine Nitrate (i) Citric Acid (j) 4, 7-DCQ (Dichloroquinoline) (k) N-methyl Piperazine (l) D-2-Aminobutanol (O-Aminobutanol) (m) Diethyl Carbamyl Chloride (n) 4-Cyanopyridine (o) Isonicotinic acid (p) Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil — 33.2 33.07 Sterile contact lens care solution 20% ad valorem — 34.1 3401.11, 3401.12 or 3401.19 All goods 10% ad valorem Specified in item No. (5) of Conditions below. 34.2 34.01 Laundry soaps produced by a factory owned by the Khadi and Village Industries Com- mission or any organization approved by the said Commission for the purpose of manufacture of such soaps Nil — 36.1 36.05 (A) Matches, in or in relation to the manufacture of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely :- (i) the process of giving - (a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; — Specified in item No. (6) of Conditions below. (v) pasting of labels on match bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Matches as mentioned at (C) above and packed in boxes of 300 matches each Rs. 3.00 per hundred boxes. (D) Matches, in or in relation to the manufacture of which any process is ordinarily carr- ied on with the aid of power and cleared for home cons- umption by a manufacturer :- — 1. Matches as mentioned at (D) above and packed in boxes/packs of not exceeding 40 matches each Rs. 1.92 per hundred boxes/packs 2. Matches as mentioned at (D) above and packed in boxes of 50 matches each Rs. 2.40 per hundred boxes 3. Matches as mentioned at (D) above and packed in boxes of 300 matches each Rs. 14.40 per hundred boxes. 39.1 39.01 to 39.14 Plastic materials reprocessed from, or produced out of, the scrap or the waste of goods falling under Chapter 39, 54, 55 or 59, and such reprocessing or production is done in India Nil — 39.2 39.20 Tapes and sheets of Polytetrafluoroethylene, Cellulose tri-acetate films and Polyvinyl Chloride (PVC) corrugated roofing sheets 20% ad valorem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repairing of tyres, including products commonly known as tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips) Nil Specified in item No. (8) of Conditions below. 40.2 4005.00 Compounded rubber used in the factory of its production for the manufacture of excisable goods falling within the said Schedule Nil — 40.3 40 Tread rubber, compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips 15% ad valorem Specified in item No. (10) of Conditions below. 40.4 4008.11 or 4008.29 Plates, blocks, sheets and strips of micro-cellular or non-cellular rubber (excluding plates, blocks, sheets and strips of latex foam sponge), if used in the manufacture of soles, heels or soles and heels combined, for footwear Nil — 40.5 40.11, 40.12 or 40.13 Tyres, flaps and tubes used in the manufacture of (I) power tillers falling under heading No. 84.32 of the said Schedule; (II) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 10.00-24, 11.00-22, 11.00-22.5, 11.00-24, 11.00-24.5 and 12.00-24 (i) rayon tyres Rs. 2175 per tyre (ii) other tyres Rs. 2545 per tyre (e) 14.00-20 Rs. 3610 per tyre (f) 6.00-14 FM, 6.60-14 FM, 6.70-15, 7.00-15, 6.00-14, 6.50-14, 6.50-16, 7.00-16, 215/65 R 15, 215/75 R 15, 195/65 R 15 PE-P7, 195/70-R15, 195/70-D15, LT195/80-D15, 195/70-B15, 10.00/75-15.3, 11.05/80-15.3, F78-15, 205/70-R15, 185/80-R15 and 195/80-R 15 (i) rayon tyres Rs. 575 per tyre (ii) other tyres Rs. 650 per tyre (VII) Tyres for motor vehicles, trailers or front tyres for tractors, other than item Nos. (II) to (V) above, of sizes, namely:- (a) 6.00-16 Rs. 435 per tyre (b) 7.50-16 or 215/80 D-14 or tubeless 8.14-5 Rs. 945 per tyre (c) 9.00-16 or tubeless 11L-16SLN Rs. 1085 per tyre (VIII) Front tyres for tractors (excluding tyres of size 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of item (XII) to (XV) above and aero tubes Rs. 50 per tube (XVII) Tubes for aero tyres 30% ad valorem 40.7 4404.00 or 4405.00 Wood and articles of wood Nil Specified in item No. (12) of Conditions below. 40.8 44 The following goods, namely :- (a) Resin bonded bamboo mats, namely, mats which are made by compressing two or more plies of only hand-woven bamboo mats, with the aid of resins ; (b) Resin bonded bamboo mats having veneers in between, namely, mats which are made by compressing two or more plies of hand-woven bamboo mats having veneers in between, with the aid of resins ; (c) Resin bonded bamboo corrugated roofing sheets Nil — 48.9 48 Maplitho paper and kraft paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil — 48.10 48 Paper splints for matches, whether or not waxed Nil — 48.11 48 Asphaltic roofing sheets Nil — 48.12 48 Paper pulp moulded trays Nil — 48.13 48 Cellu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil — 51.3 5110.10 or 5111.10 Woven fabrics of wool, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944, has been availed Nil — 51.4 51.10 or 51.11 The following fabrics woven on handlooms, namely :- (a) certified as "khadi" by the Khadi and Village Industries Commission; (b) processed without the aid of power or steam; (c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set-up or approved by Government for the purpose of development of handlooms; or (d) processed by an inde- pendent processor approved in this behalf by the Government of India on the recommendation of the Develo- pment Commissioner for handlooms Nil — Explanation . - For the purpose of the fabrics woven on handlooms, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietory interest in any factory e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 3% ad valorem — 52.5 5205.11, 5205.19, 5206.11 or 5206.12 Cotton yarn, not containing synthetic staple fibres 5% ad valorem — 52.6 52.05 or 52.06 Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine and produced out of cotton yarn, in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid and meant for conversion into two-fold yarn and then reeling into plain (straight) reel hanks Nil — 52.7 5207.10, 5208.10 or 5209.10 Woven fabrics of cotton Nil — 52.8 52.07, 52.08 or 52.09 Cotton fabrics intended for use in the manufacture of cotton absorbent lint Nil — 52.9 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52.15 52.07, 52.08 or 52.09 Woven fabrics of cotton when subjected to any one or more of the following processes, namely :- (1) Calendering (other than calendering with grooved rollers); (2) Flanellete raising; (3) Stentering; (4) Damping on grey and bleached sorts; (5) Back filling on grey and bleached sorts; (6) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (7) Scouring, that is to say, removing yarn size and natural oil found in cotton; Nil Specified in item No. (17) of Conditions below. (8) Cropping or butta cutting; (9) Curing or heat setting; (10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric; (11) Expanding; or (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric. <?xml:namespace prefix = st2 /> Explanation I. - For the purposes of the woven fabrics of cotton, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. Explanation II. - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nylon filament yarn (other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier; or (c) Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier. 20% ad valorem — 54.4 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 said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. Nil — 54.5 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 said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil — 54.6 5403.20 or 5403.32 Twisted viscose filament yarn manufactured out of viscose filament yarn includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54.12 5404.10 Monofilament of high density polyethylene or polypro- pylene, if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed Nil — 54.13 5403.20, 5403.31, 5403.32 or 5403.41 Viscose filament yarn 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 5% ad valorem — 54.14 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 — 54.15 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23, or 5407.29 Woven fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion 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 in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. 55.6 55.10 Yarn of counts exceeding 25 of artificial staple fibre (not containing synthetic staple fibres) supplied in cross reel hanks and purchased by a registered Apex Handloom Co-operative Society, the National Handloom Develop- ment 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission or a State Khadi and Village Industries Board or by the Development Commissioner for Handlooms; (II) in the case of other fabrics, by the Textile Commissioner or an officer not below the rank of a Joint Secretary in the Ministry of Supply and Textiles; or (b) Polyester fibre mentioned at (a) above contained in any fents, rags and chindies of the said low price fabrics, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics. 55.11 52.05, 52.06, 54.02, 54.03, 55.09 or 55.10 Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power and produced out of yarn falling within Chapter 52, 54 or 55 of the said Schedule, on which the appropriate duty of excise under the said Schedule or as the case may be, the addition- al duty leviable under the Cus- toms Tariff Act, 1975 (51 of 1975), has already been paid Nil — 55.12 52, 54 or 55 Yarn consumed within the factory of production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content, and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms Nil — 55.16 55 Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra Nil - 55.17 55 Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila manufactures falling under Chapters 53, 56, 57 or 63 of the said Schedule Nil — 58.1 5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39 Fabrics not subjected to any process, of wool or of fine animal hair or of other textile material (other than cotton or man made fibre or jute) if no credit under rule 57A of the Central Excise Rules,1944 has been availed Nil — 58.2 5801.21, 5802.21 or 5802.51 Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre 5% ad valorem — 58.3 5801.22, 5802.22 or 5802.52 Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre 5% ad valorem — 58.4 5806.10 Narrow woven fabrics of cotton or man-made fibres, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process, provided no credit under rule 57A or 57Q of the Central Excise Rules, 1944 has been availed Nil — 63.1 63 Made up textile articles made out of handloom fabrics Nil — 63.2 26301.20 Blankets of wool, provided the value of a blanket does not exceed rupees one hundred per square metre Nil — 63.3 * 6305.10 Sacks and bags of jute 5% ad valorem — 63.4 * 53, 59 or 63 Rot proofed jute products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the said Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products Nil — 64.1 64.01 Footwear of value not exceeding Rs. 75 per pair Nil — 64.2 64.01 Hawai chappals (other than leather), that is to say, chappals known commercially as "hawai chappals", and parts thereof Explanation:- For the purposes of this entry, the term "chappal" shall mean sole without upper, to be attached to the foot only by thongs passing over the in-step but not even round the ankle. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70.4 70.07 to 70.15 Glassware produced by semi- automatic process, that is to say where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used 10% ad valorem — 71.1 71 Primary gold converted with the aid of power from any form of gold Explanation:- For the purposes of this entry, 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 Rs. 200 per kilogram — 71.2 71 (I) Articles of - (a) gold (b) silver (c) platinum (d) palladium (e) rhodium (f) iridium (g) osmium (h) ruthenium Nil — (II) Ornaments and the like articles made of gold or silver or both, 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 — (III) Strips, wires, sheet, plates and foils of gold, used in the manufacture of articles of jewellery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 73 Tyre bead wire rings intended for use in the manufacture of tyes for cycles and cycle rickshaws Nil — 73.3 40, 73, 83, 85, 87, or 95 Parts and accessories of cycles and Cycle rickshws Nil — 73.4 73.08 All goods fabricated at site of work for use in construction work at such site Nil — 73.5 73.10 Metal containers Nil (i) If in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or (ii) Such containers are produced by the manufacture thereof without the aid of power from sheets which had been tin- ned, printed, coated or lacquered by others with the aid of power 73.6 73.10 and 73.26 Mathematical boxes, geometry boxes and colour boxes Nil — 73.7 73.21 or 74.17 Kersosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy Nil — 73.8 73.21 and 94.05 Bio-gas stoves and hot plates of iron or steel; bio-gas lights Nil If such appliances are specially designed to operate using bio-gas. 73.9 73.23 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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/Tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind Nil Specified in item No. (4) of Conditions below. 76.4 76.06 Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils Nil If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and provided that the exemption shall not apply to a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 76.5 76.06 Aluminium circles intended for use in manufacture of utensils Rs. 2000/- per metric tonne If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and provided that the exemption shall not apply to a manufacturer who produces or manufactures aluminium from alumi nium ore or aluminium concentrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... site of installation from duty paid engine and generator. 85.2 85.39 Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb Nil — 85.3 85.36 Switches, plugs, sockets, fuses, lamp holders and ceiling roses Nil Specified in item No. (27) of Conditions below 85.4 85 The following goods, namely - 1. Rural Automatic Exchanges (upto 512 ports) 2. Integrated line and TRUNK Exchange (ILT) (upto 512 Ports) f3. Shared Radio Systems (upto 8/64 capacity) 4. Multi-Access Radio Systems (upto 30/256 capacity) 5. Single channel VHF equip- ment 6. Wireless Telephones having range of more than 1 kilometre 7. 10 Channel Digital UHF equipment 8. 4/6 Channel Analogue/ UHF equipment 9. 1+9 Line sharing systems 10. Time Division Multiple Access (TDMA) equipment 11. 3/8 Channel open wire carrier equipment 15% ad valorem Specified in item No. (28) of Conditions below 12. Main Distribution Frame 13. Following parts of the items Nos. 1 and 2 above, namely :- (a) Base modules and Line Modules (b) Input/output Processor (c) Alarm Display Units (d) Monitors (e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15% ad valorem — 86.6 86.06 Each unit of eight-wheeler tank-wagons of pay load not exceeding 60 tonnes 15% ad valorem — 86.7 86.06 Each unit of broad-gauge bogie open eight-wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes 15% ad valorem — 86.8 86.06 Each unit of metre-gauge bogie open eight-wheeler tank wagons of pay-load not exceeding 38 tonnes 15% ad valorem — 86.9 86.06 Each unit of metre-gauge eight-wheeler covered wag- ons not exceeding 38 tonnes 15% ad valorem — 86.10 Any Chapter Parts of goods falling under heading 86.01 to 86.06 used within the factory of production in the manufacture of goods falling under heading No. 86.01 to 86.06 Nil — 87.1 87.03 Cars for physically handicapped persons 30% ad valorem An officer not below the Deputy Secretary in the Ministry of Industry certifies that they are capable of being used by the physically handicapped persons. 87.2 87.03 Motor vehicle, which after clearance has been registered for use solely as - Specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles) falling under Chapters 45, 48, 68, 73, 85 or 87 10% ad valorem Specified in item No. (4) of Conditions below. 87.9 87.02, 87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor). 15% ad valorem — Explanation. - For the purposes of this entry, "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. 87.10 87.04 Dumpers, conforming to the following specifications, namely :- (i) The net weight (excluding pay-load) is more than 8 tonnes; (ii) Designed for a maximum pay-load of 10 tonnes or more; and (iii) Designed for use off the highway. 15% ad valorem — 87.11 87.05 Special purpose motor vehicles Nil If manufactured out of - (a) chassis, and (b) equipments, on which the duty of excise leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 57A of the Central Excise Rules, 1944. (i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver; 20% ad valorem or (ii) for the transport of more than 12 persons, excluding the driver; or 15% ad valorem (iii) for the transport of not more than 6 persons, excluding the driver; or 40% ad valorem (iv) for the transport of goods, other than petrol driven; or 15% ad valorem (v) for the transport of goods, other than at (iv) above. 40% ad valorem (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation . - For the purposes of this entry, the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 15% ad valorem If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944. 87.20 84.30 or 87.05 (i) Drilling rigs fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which no process is ordinarily carried on with the aid of power Nil — 90.3 90.21 Artificial limbs and rehabilitation aids for the handicapped Nil — 90.4 90 or 85 Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading 90.21 of the said Schedule Nil — 90.5 90.22 All goods for medical, surgical, dental or veterinary use 5% ad valorem — 90.6 90 or any other Chapter The following medical equipments, namely :- (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 lathes (9) Contact lens polishing machines (10) Contact lens thickness measuring gauge (11) Corneal Anesthesiometer (12) Cryo-lathe (13) Dark adaptometer (14) Diathermy equipment (15) Exophthalmometer (16) Fluroscein angiography equipment including fundus camera (17) Glare testing equipment (18) Gonioscope, 3 mirror ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iovascular special instruments, namely :- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) High pressure stop cocks and connectors for pressure recording (iv) Vascular bull-dog clamps (v) Vascular clamps (vi) Vascular needle holder (vii) Vascular scissors straight or angled (viii) Vascular tissueforceps (6) Compressed air breathing apparatus complete Nil — (7) D.C. Difibrilators for internal use and pace makers (8) Endotracheal tube (9) Haemodialysors (10) Heart lung machine (11) Heart valve prosthesis including valve frames (12) Nebulizied humidifier (13) Hydrocephalus shunts (14) Hyper-baric oxygen chamber (15) Fogarty and embolectomy catheters (16) Implantable cardiac pacemakers (17) Intra-arterial catheters and guidewires and material for intervention radiology (18) Intra-cardiac patches (19) Nebulizers excluding :- (i) Ultrasonic nebulizers (ii) Heat nebulizers (20) Omayya reservoirs for intraventricular investigation/ therapy (21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Time Machine (60) Cobalt Therapy Unit (61) Colour Doppler Ultrasound Scanner (62) SPECT Gamma Camera (63) Deep Therapy Unit (64) Cardiac and Vascular Angiography System including Digital substraction Angiography (65) Pulse Oximeter (66) Blood Gas Analyser (67) Sodium Potassium Analyser (68) Ultrasonic Surgical Aspirator (69) Intra Cranial Pressure Monitoring Equipment (70) Radio Therapy Simulator (71) Treatment Planning System (72) Angiography Contrast Agent (73) Mobile Image Intensifier (74) Magnetic Resonance Imaging System (75) Surgical Laser (76) Electro/Hydraulic Operating Table for CardioThoracic and Neuro Surgery (77) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations (78) Implants for pain relief and bladder control (79) Artificial electronics larynx instruments (80) Ventilators other than those used with anaesthesia (81) Digital Video EEG System (82) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement (83) Linear accelerator (84) Small portable pumps used for giving slow infusion of anti-cancer drugs or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, in a financial year; and (d) cement in respect of which a manufacturer avails of the exemption contained in notification No. 1/93-Central Excises, dated the 28th February, 1993; Provided that for the purpose of computing the quantity of 99,000 tonnes of clearances in a financial year as mentioned in clause (c) above, the quantity of cement, falling under sub-heading No. 2502.29, bearing a brand name or trade name (registered or not) of another person, cleared on payment of excise duty at the rate of rupees 350 per tonne, shall not be taken into account. Explanation. - For the purposes of this item, "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not that is to say a name or a mark, such as symbol, monogram, signature, or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (3) The exemption shall be subject to proving to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination. (7) Provided that the exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year does not exceed 150 million matches and also subject to the following other conditions, namely :- (i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches; (ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches : Provided that - (a) the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches if bamboo is used for the splints or for both splints and veneers; (b) if the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes; (iv) any process mentioned in clause (A) above is ordinarily carried on with the aid of power; (8) If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of under Rule 57A of the Central Excise Rules, 1944. (9) Provided that 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 enexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein : Provided further that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of clearances, the clearances of any excisable goods which are chargeable to nil rate of duty or, which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of cleanances made in a financial year) issued under sub-rule (1) of the rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), and for the time being in force, shall not be taken into account; (iii) for computing the aggregate value of clearances, the clearances of the said goods bearing a brand name or a trade name (registered or not) of another person, which are not eligible for grant of exemption, shall not be taken into account; (iv) where the said goods bear a brand name or trade name (registered or not) of another manufacturer or trader, such goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader; (v) "brand name" or "trade name" means a brand name or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), that the paper or paperboard, as the case may be, manufactured by the establishment, is commercially recognised as handmade paper or handmade paperboard; and (ii) an officer not below the rank of an Assistant Commissioner of Central Excise is satisfied that the principal process of lifting of pulp is done by hand in the manufacture of the paper or, as the case may be, of the board, manufactured by such establishment. Provided further that in the manufacture of such paper or paperboard, power driven sheet forming equipment, namely, the Cylinder Mould Vat upto 40 inches may be used. (15) If, - (i) the writing and printing paper is supplied directly from such factory against a purchase order placed upon the manufacturer by a State Textbook Publication Corporation/Board or the National Council for Educational Research and Training; and (b) the said Corporation/Board or the National Council for Educational Research and Training declares in the purchase order that the paper shall be used for the printing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such yarn has not been used for the manufacture of jute fabrics (hessien) used for the manufacture of jute sacks (19) The concessional rate of polyester filament yarn for low priced fabrics mentioned against reference No. 54.9 in column (3) of the said Table shall be available only if - (i) the manufacturer produces evidence to the Assistant Commissioner of Central Excise to the effect that the said polyester filament yarn is intended for the specified use; (ii) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate from the Director in charge of Textiles and Handlooms in the Government of a State to the effect that the said polyester filament yarn has been used for the aforesaid purpose. (20) The concessional rate to nylon filament yarn for nylon cotton blended sarees mentioned against reference No. 54.11 in column (3) of said Table shall be available only if, - (i) the manufacturer produces evidence to the Assistant Commissioner of Central Excise to the effect that the said nylon filament yarn is intended for use under a programme duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise within a period of 90 days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received. (23) If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below in rank of a Deputy Secretary in the Ministry of Urban Development of the Government of India, 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 : (24) Provided that the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise may specify in this behalf, for receipt and use of those fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and files a monthly return, in the form and manner as may be specified by the Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure as may be prescribed by the Central Board of Excise and Customs is followed. Explanation . - In this item, the expression - (a) "foreign privileged organisation" means a foreign diplomatic or consular or trade mission, United Nations Organisation or any of its specialised agency or any other International or Inter-governmental Organisation which is allowed by the Government of India, the facility of duty-free import of the said goods under the Diplimatic Relations (Vienna Convention) Act, 1972 (43 of 1972) or the Vienna Convention on consular Relations, 1963 or the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947); (b) "privileged person" means, - (i) foreign diplomatic or career consular or trade officers accredited to India; (ii) home-based non-diplomatic officials and home-based officials of foreign consulars and trade missions; (iii) internationally recruited officials of the United Nations Specialised Agencies and of other International or Inter-governmental Organisations to whom the provisions of Section 18(g) of Article V of the Schedule to the United Nations (Privileges and Imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) the exemption in case of ambulance is only applicable for registered hospitals, nursing homes and sanitoriums and such other organisations as the Central Government may notify, in this behalf, in the Official Gazette; and (e) the manufacturer files a claim for refund of duty paid in excess of that specified against reference No. 87.2 in column (4) of the said Table, in terms of section 11B of the Central Excises and Salt Act, 1944 (1 of 1944). (30) Provided that, - (a) if vehicles mentioned against reference No. 87.14 in column (3) of the said Table (hereinafter in this item referred to as the said motor vehicle) are manufactured out of a chassis 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 vehicles has been taken under Rule 56A or Rule 57A of the Central Excise Rules, 1944; (b) this exemption is not applicable to a manufacturer of said vehicles who is manufacturing such vehicles 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 manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gth 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; (II) damaged saree or fabrics (excluding damaged towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre; and (III) cut-pieces of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the fabric is less than one metre, cut from damaged sarees or dhoties; (c) "rags" means - (I) bona fide cut-pieces of a saree or fabrics, as the case may be, of length more than 23 centimetres but less than 45 ..... 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