TMI BlogEffective rate for specified goods of Chapters 17 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... re to this notification, the condition No. of which is mentioned in the corresponding entry in column (5) of the said table. Explanation. - For the purposes of this notification, the rate specified in column (4), is ad valorem rate, unless otherwise is specified. TABLE S.No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 1703.90 All goods, for use in the manufacture of goods other than alcohols Nil — 2. 1901.19 Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government Nil 1 3. 21.08 The following goods, namely : - Nil -- (i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macaroni and soya temph, whether or not containing other food ingredients but not containing cocoa; (ii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 3 and 4 12. 27 Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilisers 5% 3 and 4 13. 27 Furnace oil intended for use by M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin in the manufacture of synthesis gas or ammonia or steam or all or any of them and the synthesis gas or ammonia or steam or all or any of them so manufactured is supplied to Heavy Water Plant at Tuticorin for manufacture of Heavy Water 5% 3 and 4 14. 27 Bio-gas Nil — 15. 27 Lean gas obtained from natural gas Nil — 16. 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 said Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquified Petroleum Gases was received. 22. 27.11 Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons is received. Nil -- Explanation. - For the purposes of the exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases. 23. 27, 28 Synthesis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of centchroman Nil — 33. 28, 29, 30 Anaesthetics 8% — 34. 28 Gold potassium cyanide solution used within the factory of production for manufacture of zari Nil — 35. 28, 29 The bulk drugs specified in List 1 Nil -- Explanation. - For the purpose of this notification, the expression "bulk drugs" means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation. 36. 30 Formulations manufactured from the bulk drugs specified in List 1. Nil -- 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, stabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper; (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 by the manufacturer and if such Matches are - (1) packed in boxes or packs of not exceeding 40 matches each Rs. 1.00 per hundred boxes/packs 6 (2) packed in boxes of 50 matches each Rs. 1.25 per hundred boxes 6 (3) packed in boxes of 300 matches each Rs. 7.50 per hundred boxes. 6 48. 36.05 Matches, in or in relation to the manufacture of which none 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) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56. 39.20 Polyethylene coated paper or Polyethylene coated paper board, other than the following, namely :- (a) Products consisting of sheets of paper or paper board impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operation; or (b) Products known commercially as "decorative laminates". 18% -- 57. 39.23, 39.24 or 39.26 All goods other than, - (i) goods of polyurethanes; (ii) insulated ware; and (iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks Nil 8 58. 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty Nil — 59. 39.17 Lay flat tubing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of wool Nil — 72. 51.06 Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil — 73. 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 — 74. 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 independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms. 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 proprietary interest in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cotton fabrics intended for use in the manufacture of cotton absorbent lint. Nil — 83. 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 — 84. 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 -- 85. 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam Explanation. - For the purpose of the cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lude processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. Explanation.-II. The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as "denim fabrics" or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. Nil 15 90. 5307.11, 5307.12, 53.10, 5607.10 5702.12, 5703.20, 58.01, 58.02,58.06, 6305.10 Goods of jute Nil — 91. 53.04 or 53.08 Sisal and manila fibre and yarn thereof, in relation to the manufacture of which no process is ordinarily carried on with the aid of power. Nil — 92. 5309.10, 5311.10 The following goods, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944 has been availed, namely :- (a) Woven fabrics of flax; or (b) Woven fabrics of ramie. Nil — 93. 5306.11, 5306.19 or 5308.14 The following goods, namely :-(a) Flax yarn containing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 975), has already been paid. Nil — 102. 54.02 Spandex yarn 13% — 103. 5404.10 Monofilament of high density polyethylene or polypropylene, if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed. Nil — 104. 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% — 105. 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 — 106. 5406.21, 5406.22, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Nil -- 114. 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 Development Corporation or a State Government Handloom Dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. Nil 16 119. 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 additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. Nil — 120. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 — 124. 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 — 125. 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 whole of the duty of excise leviable thereon, is not availed of. Nil — 126. 55 Synthetic fabrics processed within the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 134. 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 — 135. 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. 30 per square metre. 5% — 136. 5801.22, 5802.22 or 5802.52 Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and fufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 30 per square metre. 5% — 137. 5806.10 Narrow woven fabrics of cotton or man-made fibres, whether or not processed, - (a) of cotton (not containing any other textile material) and of value not exceeding Rs. 30 per square metre; 5% (b) other 12% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 The following blankets, the value of which does not exceed Rs. 100 per square metre, namely :- (a) blankets of wool; (b) blankets of yarn of shoddy falling within heading No. 55.09 or heading No. 55.10 of the said Schedule Nil -- 153. 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 — 154. 68.07 The following goods, namely :- (i) Articles of mica ; (ii) Mosaic tiles, that is to say, tiles known commercially as `mosaic tiles'; (iii) Goods manufactured at the site of construction for use in construction work at such site; (iv) Lightweight (solid or hollow) concrete building blocks Nil -- 155. 68.07 Goods manufactured by Nirman Kendras and Nirmithi kendras Nil 18 156. 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used 8% 19 157. 68 or any other chapter (i) Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all include, - (a) any alloy in which any of the metals specified in this entry at item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent by weight; (iii) "articles" in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. Nil 165. 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 — 166. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the specifications in Indian Standards 7092 (Part I or II) of the Bureau of Indian Standards and having outside diameter of, - (i) 5.08 centimeters and wall thickness of 1.27 millimeters, (ii) 6.35 centimeters and wall thickness of 1.27 millimeters, (iii) 7.62 centimeters and wall thickness of 1.27 millimeters, (iv) 8.89 centimeters and wall thickness of 1.27 millimeters, (v) 10.16 centimeters and wall thickness of 1.27 millimeters, (vi) 12.70 centimeters and wall thickness of 1.32 millimeters, (vii) 15.24 centimeters and wall thickness of 1.47 millimeters. 8% 26 182. 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 — 183. 82.06 Tools put up in sets Nil 27 184. 82 Pencil sharpeners and blades thereof Nil — 185. 84, 85 or any Chapter Goods required for, - (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ODS technologies. Nil 28 186. 72, 73, 82, 83, 84 or 85 Goods other than the following, namely :- (a)El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Battery, battery chargers and tyres, tubes and flaps, intended for manufacture of electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors; and battery powered road vehicles. Explanation. - For the purposes of the exemption, the meaning of "electrically operated trolley buses", "electrically operated platform trucks", "electrically operated work trucks", "electrically operated tow tractors"; and "battery powered road vehicles" shall be as given under S. No. 196 above. 8% 4 199. 40, 45, 48, 68, 73, 85 or 87 The following goods intended for manufacture of electrically operated two wheelers or three wheelers - (a) tyres, tubes and flaps; (b) parts (of electrically operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73, 85 or 87 8% 4 200. 87.02, 87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor). Explanation. - For the purposes of the exemption, "articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) for the transport of not more than 6 persons, 40% (iv) for the transport of goods, other than petrol driven; or 15% (v) for the transport of goods, other than at (iv) above. 40% (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% 39 210. 84.30 or 87.05 (i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the said Schedule has already been paid; 13% 40 (ii) Drilling rings mounted on motor vehicle chassis falling under 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the said schedule has already been paid. Explanation. - For the purposes of the exemption, value of the drilling rig shall be its value, excluding the value of the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- (i) of value not exceeding Rs. 100 per piece Nil (ii) of value exceeding Rs. 100 per piece 8% 221. 96.08 Ball point pens including refills for ball point pens and parts thereof -- (i) of value not exceeding Rs. 100 per piece Nil (ii) of value exceeding Rs. 100 per piece 8% -- 222. 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 4 223. 96.08 Pencils Nil — ANNEXURE Condition No. Conditions 1. If the manufacturer of the food preparations produces, a certificate from an officer not below the rank of a Deputy Secretary to Government of India or not below the rank of a Deputy Secretary to the State 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 Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 5. If, - (i) soaps are manufactured under a scheme for the sale of janatha soap through public distribution system approved in this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies); (ii) sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Civil Supplies 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 Industry (Department of Industrial Development). 6. 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the corresponding entry in column (4) of the Table.- Explanation - For the purpose of the matches mentioned in column (3), against S. No. 49 of the said Table, - (1) no process other than the mechanical process employed for- (a) filling of boxes with matches; (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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time. 10. This exemption shall apply only to the tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips (hereinafter in this item referred to as the said goods), all taken together and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, upto first clearances of an aggregate value not exceeding rupees one hundred and fifty lakhs: Provided that, subject to the conditions of computation of aggregate value of clearances contained in the Explanation below, nothing contained in this exemption shall apply, - (i) to a manufacturer if the aggregate value of clearances of all excisable goods including the said goods, by him or on his behalf for home consumption from one or more factories, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs; (ii) if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it. 12. If intended for the manufacture of goods of sub-heading No. 4819.12 and not produced in a factory manufacturing any paper or paperboard from pulp. 13. 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. 1/93-Central Excises, dated the 28th February, 1993. 14. This exemption shall apply in respect of first clearances of the said goods, for home consumption, - (a) upto a quantity not exceeding 5,000 tonnes, calculated from 11th September, 1996 to 31st March, 1997, in the financial year ending on 31st March, 1997; (b) upto a quantity not exceeding 10,000 tonnes, calculated from the 1st April, in any other financial year : Provided that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Assistant Commissioner 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. 18. If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Urban Affairs and Employment (Department 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27. If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise specified in the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 28. If, - ( i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ODS technologies has been approved by the steering committee set up in the Ministry of Environment and Forests for the clearance of such projects; (ii) the importer furnishes, in each case, a certificate duly signed by an officer not lower in rank than a Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose. 29. If the goods are used within the factory of production in the manufacture of the following power driven pumps primarily designed for handling water, namely :- (i) Centrifugal pumps (horizontal or vertical pumps); (ii) Deep tube-well turbine pumps; (iii) Subme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vention) 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 Immunities) Act, 1947 (46 of 1947), have been made applicable by a notification issued under section 3 of the said Act. 31. If supplied under Integrated Coir Development Project being implemented by the Government of Kerala. 32. If the manufacturer produces at the time of clearance a certificate from an officer not below the rank of General Manager in the Department of Telecommunication of the Government of India that the said goods (including the quantity and technical specifications) are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 : Provided that this exemption is not applicable to a manufacturer of said vehicles, (a) 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 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. 37. If it is proved to the satisfaction of the Assistant Commissioner of Central Excise that the parts are intended to be used as original equipment parts in the manufacture of main battle tank falling under heading 87.10 of the said Schedule. 38. If, duty of excise on the chassis 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 may be, has been paid. 39. If no credit of the duty paid on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etres 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) cut-pieces of a damaged or sub-standard saree or fabrics of length more than 23 centimetres but less than 45 centimetres where the width of saree or fabric is one metre or more and of length more than 23 centimetres but less than 65 centimetres where the width of saree or fabric is less than one metre. (d) "chindies" means - normal cut-pieces of a saree or fabrics, as the case may be, which are 23 centimetres or less, in length including remnants or cut-pie- ces of a saree or fabric, damaged or otherwise deficient in standard. LIST 1 (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) Idoxouridine (13) Acetazolamide (14) Atropine (15) Homatropin (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine LIST 2 (1) Meta Aminophenol (2) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uipment (18) Gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens (19) Intraocular lenses/Keratoprosthesis/orbital inplants (20) Keratometer (21) Laser Interferometer (22) Lensometer/Projection lensometer (23) Low visual aids and sets (telescopic glasses) (24) Microsurgical needles, cannuals, blades, trephine blades, membrance peelers, diathermy probes, vitreous cutters atraumatic needles and sutures, intra ocular scissors and forceps. (25) Ocular electro physiological testing equipment (Electroretinography/ Electroculography/Visually evoked response equipment (ERG, EOG and VER)) (26) Operating glasses (2X, 4X, 6X)/ Binomag (27) Ophthalmic eryo equipment (28) Ophthalmic hydraulic chair (29) Ophthalmic operating lights and fibre optic lights (30) Ophthalmic/Xenon Arc (31) Ophthalmoscope - Direct/Indirect (32) Ophthalmo dynamometer (33) Pachhy meter-Optical/ Electronic (34) Pantoscope (35) Phaco-emulsification system (fragmentome) (36) Photoelectric Keratoscope and Thermokeratoscope (37) Photo slit lamp (38) Prism bars (39) Projection magnifier for contact lens inspection and verification (40) Pseudo-isochromatic chart boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tapes, bag closing clamps karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets (23) Oxygenator (24) Plastic disposable 3-way connectors (25) Portable intermittent positive, pressure breathing apparatus (26) Pulmoflator (27) Respirators including ventimeters (28) Sengstaken tubes (29) Tracheostomy tubes (30) Ventilator used with anaesthesia apparatus (31) Vascular grafts (32) Tracheostomy tube of plain PVC, low pressure PVC, Red Rubber Plain, and Red Rubber cuffed (33) Various types of Cardiac catheters including balloon tipped, double Lumen and PTCA catheters, balloon dilatation catheters and Endomyocardial biopsy forceps (34) Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces (35) Programmer for pacemaker (36) Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set; Transfer pack 1000 ml. and 300 ml.; disposable pherasis bowl 225 ml. and 373 ml.; hydoxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste ba ..... 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