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MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

Extract

..... able. TABLE S.No….. Chapter, heading, sub-heading or tariff item Description of goods Abatement as a percentage of retail sale price (1) (2) (3) (4) 1. 17 or 21 Preparations of other sugars 35 36[1A 0402 91 10, 0402 99 20 Condensed milk put up in unit containers 30] 2. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 35 3. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 35 4. 1704 90 All goods, other than white chocolate 30 5. 1704 90 White chocolate 35 6. 1805 00 00 or 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter 30 7. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 30 8. 1806 Other food preparations containing cocoa 30 9. 1901 20 00 or 1901 90 All goods, other than Dough for preparation of bakers' ware of heading No.1905 30 10. 1904 All goods, other than goods falling under tariff item 1904 20 00 30 11. 1904 20 00 All goods 30 12. 1905 31 00 or 1905 90 20 Biscuits 30 13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with choco .....

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MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

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..... tions based on lubricants) 30 42. 3405 All goods 30 43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 35 44. 3702 All goods other than for X-ray and unexposed cinematographic films 35 45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 30 46. 3808 Disinfectants and similar products 35 47. 3808 93 40 Plant growth regulator 25 48. 3814 00 10 Thinners 35 49. 3819 All goods 35 50. 3820 00 00 Anti-freezing preparations and prepared de-icing fluids 35 51. 49[ 3824 99 24 or 3824 99 90 ] Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 35 52. 3919 Self adhesive tapes of plastics 35 53. 3923 or 3924 Insulated ware 40 54. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 35 55. 4818 Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under 4818 50 00 35 18[56 64 All footwear 44[30%] 57. 6506 10 Safety headgear 35 58. 6907 50[Unglazed Vitrified Tiles (whether polished or not) or Glazed Tiles ] 1[45] 51[59 ***] 60. 7321 Cooking appliances and plate warmers, other than LPG gas .....

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MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

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..... odulators) 20 48[88A 8517 69 30 Routers 20] 89. 8517 69 60 Set top boxes for gaining access to internet 20 90. 8519 23[All goods] 35 91. 8521 23[All goods] 35 24[92. Omitted ] 93. 8523 25[All goods except 85232100, 85232960 to 85232990, 85234120 to 85234150, 85234930, 85234950 to 85234990, 85235210, 852359, 85238020, 85238030 and 85238060] 35 10[93A. 8523 80 20 Packaged software or canned software Explanation.- For the purposes of this notification, "packaged software or canned software" means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. 15] 94. 8527 26[All goods except 85279912, 85279919 and 85279990 35] 27[95. Omitted 96. Omitted 97. 8528 28[All goods 35] 29[98. Omitted 99. Omitted] 100. 8536 All goods, other than goods falling under tariff item 8536 70 00 35 101. 40[85 or 94] 30[All goods 41[falling under heading 8539 [except lamps for automobiles]]] 35 35 31[101A. Chapter 84 or 85 Goods capable of performing two or more functions of items specified at Sl. No. 67 to 101 and 140 to 142 35] 102. 9006 Photographic (other than cinematographic) cameras 30 103. 9101 or 9102 All goods, other .....

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MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

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..... te or fluid replenishment 35 127 3002 20 or 3002 30 00 Vaccines (other than those specified under the National Immunisation Program) 35 128 3215 90 10 Fountain pen ink 35 129 3215 90 20 Ball pen ink 35 130 3215 90 40 Drawing ink 35 131 3306 10 10 Tooth Powder 35 132 3406 00 10 Candles 35 133 39 or 40 Nipples for feeding bottles 35 134 4015 Surgical rubber gloves or medical examination rubber gloves 35 135. 12[***] 136. 13[***] 137. 14[***] 138 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 35 139 8215 All goods 35 140 35[8421 21 20, 8421 99 00] Water filters functioning without electricity and replaceable kits thereof 35 141 8517 or 8525 60 Mobile handsets including Cellular Phones and Radio trunking terminals 35 142 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 35 32[143 Omitted] 15[144. 9619 All goods 35] Explanation: - For the purposes of this notification, except for S. No. 30, "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 pa .....

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MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

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..... fore it was read as:- Window room air-conditioners and split air conditioners of capacity upto 3 tonnes 25 20. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- 69. 8418 Refrigerators 35 21. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- “30” 22. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- “Telephone sets including telephones with cordless handsets; video phones;” 23. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- “All goods, other than MP3 Player or MPEG 4 Player” 24. Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- 92. 85 MP3 Player or MPEG 4 Player 4[35] 25. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:- “Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs” 26. Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated .....

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MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

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..... eopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 35” 35. Substituted vide Notification No. 17/2014-Central Excise (N. T.) dated 11th July, 2014, before it was read as, "8421 21 20" 36. Inserted vide Not. 03/2015 - Dated 1-3-2015 37. Inserted vide Not. 03/2015 - Dated 1-3-2015 38. Inserted vide Not. 03/2015 - Dated 1-3-2015 39. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, “35” 40. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, “8539” 41. Substituted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, “except lamps for automobiles” 42. Deleted vide Not. 03/2015 - Dated 1-3-2015 before it was read as, 121 2202 90 10 All goods 35 122 2202 90 20 All goods 35 123 2202 90 30 Flavoured Milk of Animal origin 35 124 2202 90 90 Tender coconut water 35 43. Substituted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, 39. 3401 19 or 3401 20 00 Soap (other than paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent) 30 40. 3401 11, 3401 19 or 3402 Organic surface active products and pr .....

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MRP based duty of Excise - Prescribes rate of abatement - 49/2008 - Central Excise - Non Tariff

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  1. 01/2022 - Dated: 1-2-2022 - Seeks to supersede notification No. 49/2008-Central Excise (N.T.) dated 24.12.2008, in order to align it with the current legal position, post roll-out of GST.