TMI BlogEffective rate of duty = 2% (earlier 1%) on certain items on which exemption has been withdrawn, without availing cenvat credit.X X X X Extracts X X X X X X X X Extracts X X X X ..... of 10 [2% ad valorem: ] 32 [ Provided that the said excisable goods are manufactured from inputs or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under 33 [section 66B] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004 . ] 34 [ Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force. ] Table S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of the excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All goods 24 39 [ 2202 99 20 ] All goods 25 40 [ 2202 99 30 ] Flavoured Milk of Animal origin 26 41 [ 2202 99 90 ] Tender coconut water 27 26 or any chapter Fly ash 11 [28 Omitted ] 29 2702 All goods 30 2703 All goods 31 2704 All goods 32 2706 All goods 33 28 or 38 1 [Silicon in all forms other than silicon wafers] 34 2847 00 00 Medicinal grade hydrogen peroxide 35 28,29 or 30 Anaesthetics 36 28 Potassium Iodate 37 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Bamboo boards: 52B 44 or any chapter Bamboo Flooring tiles] 53 4410 or 4411 Coir composite boards, coir matting boards, coir Boards 54 4601 All goods 55 4602 All goods 56 4701 00 00 All goods 57 4702 00 00 All goods 58 4703 All goods 59 4704 All goods 60 4705 All goods 61 4706 All goods 62 48 or any chapter Leather board 63 27 [***] 64 4802 Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp is done by hand; and (ii) if power driven sheet for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 70 Glassware produced by mouth -blown process 85 7015 10 Glasses for corrective spectacles and flint Buttons 86 7020 00 11, 7020 00 12 or 7020 00 21 All Goods 87 7104 10 00 All goods 13 [88 Omitted ] 14 [89 Omitted ] 90 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 91 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy 92 7319 Sewing needles 93 7323 or 7418 or 7615 All goods other than parts and pressure cookers 94 8215 All goods 95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9004 90 Spectacles 117 9017 Drawing instruments 118 9017, 8486 40 00 Mathematical calculating instruments and Pantographs 119 9017 Other drawing and marking out instruments 120 9027 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances Explanation.-For the purposes of this entry,- (a) narcotic drugs and psychotropic substances shall have the meanings respectively assigned to them 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 plates and similar other accessories supplied with such kits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 3. Substituted vide notification no. 21/2011 CE dated 24-3-2011 , before it was read as, Mobile handsets including Cellular Phones and Radio trunking terminals 4. Substituted vide notification no. 21/2011 CE dated 24-3-2011 , before it was read as, All goods (except Railway track machines falling under tariff item 8640 00 00) 5. Substituted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 1501 00 00 6. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 66 4818 40 10 All goods 7. Omitted vide Notification No. 43/2011-CE, dated 30/12/2011, before it was read as:- 67 4818 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7114 Articles, other than jewellery, of- (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium, manufactured or sold under a brand name. Explanation. - 1. For the purpose of this exemption, brand name means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. An identity put by a jeweller or the job worker, commonly known as 'house-mark shall not be considered as brand name. 2 [3. ****] 15. Substituted vide Notification No. 16/2012-CE, dated 17/03/2012, before it was read as:- Spectacle lenses and intraocular lenses 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013 23. Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013 24. Omitted vide Notification No. 16/2013-Central Excise dated 8/05/2013 , before it was read as 81 6901 00 10 All Goods 83 6905 10 00 Roofing tiles 25. Omitted vide Notification No. 23/2013-Central Excise dated 31/07/2013 before it was read as 82 6904 10 00 All goods 26. Inserted vide Notification No. 8/2014-Central Excise dated 11th July, 2014 27. Omitted vide Notification No. 8/2014-Central Excise dated 11th July, 2014 , before it was read as, 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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