Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Central Excise - Non Tariff - Notifications
Home Notifications 2008 Central Excise Central Excise - 2008 Central Excise - Non Tariff This
← Previous Next →

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

 
  • Contents

MRP bases duty of Excise - Prescribes rate of abatement

49/2008-CX., (N.T.), Dated: December 24, 2008

G.S.R. 882(E)- In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 14/2008-Central Excise (N.T.), dated the 1st March, 2008, published in the Gazette of India Extraordinary, vide number G.S.R.147(E) of the same date, except as respects things done or omitted to be done before such supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub- heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of sub-section (2) of said section 4A shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.

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 chocolate or containing chocolate

30

14.

1905 32 90

All goods, other than wafer biscuits

35

15.

1905 32 19   or 1905 32 90

Wafer biscuits

30

16.

2101 11        or

2101 12 00

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

30

37[16A

2101 20

Extracts, essences and concentrates of tea or mate and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

30]

17.

2102

All goods

30

18

2106 90 11

Sharbat

25

19

2106 90 20

All goods, other than pan masala containing not more than 15% betel nut

40

20.

2106 90 20

Pan masala containing not more than 15% betel nut

20

21.

2403

Pan masala containing tobacco

6[55]

22.

2106 90 30

All goods

30

23.

2106 10 00, 2106 90 50, 2106 90 70, 2106 90 80, 2106 90 91   or 2106 90 99

All goods

35

24.

2201  or 2202

Mineral waters

45

25.

2201  or 2202

Aerated waters

40

38[25A

2202

All goods except mineral waters and aerated waters

35]

    26.

2209

Vinegar and substitutes for vinegar obtained from acetic acid

35

16[26A

2402

Cigarettes

50]

27.

2403 99 10, 2403 99 20 or 2403 99 30

All goods

7[55]

  28.

2523 21 00 or 2523 29

 White cement, whether or not artificially coloured and whether or not with rapid hardening properties

 30

17[28A

2523 29

All goods

30]

29.

2710

Lubricating oils and Lubricating preparations

35

30.

30

Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems

Explanation.- For the purposes of this entry, "retail sale price" means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995.

35

31.

3204 20

Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores

30

32.

3206

All goods other than pigments and inorganic products of a kind used as luminophores

30

33.

3208, 3209  or  3210

All goods

30

34.

3212 90 20

Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes

35

35.

3213

All goods

35

36.

3214

All goods

35

37.

3303,  3304, 3305    or  3307

All goods

35

38.

3306 10 20

Toothpaste

30

43[39.

3401

All goods

30

40.

3402

All goods

30]

41.

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations 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 stoves (with burners only, without other functions such as, grills or oven)

35

61.

7321

LPG gas stoves (with burners only, without other functions such as, grills or oven)

3[35]

62.

33[7323 or 7615 10 11]

Pressure Cookers

25

63.

7324

Sanitary ware of iron or steel

35

64.

7418 20 10

Sanitary ware of copper

35

45[64A.

7607

All goods

25]

65.

8212

Razors and razor blades (including razor blade blanks in strips)

35

66.

8305 20 00  or  8305 90 20

Staples in strips, paper clips, of base metal

35

67.

8414 51or 8414 59

Electric fans

35

68.

8415

19[All goods except 841520

35]

20[69.

84182100, 84182900, 84183090, 84186920

All goods

35]

70.

8421 21

Water filters and water purifiers, of a kind used for domestic purposes

30

71.

8422 11 00  or 8422 19 00

Dish washing machines

21[35]

72.

8443

Facsimile machines

35

73.

8443 31 00  or 8443 32

Printer whether or not combined with the functions of copying or facsimile transmission

20

74.

8443 99 51

Ink cartridges, with print head assembly

20

75.

8450

Household or laundry-type washing machines, including machines which both wash and dry

35

76.

52[ 8472 90 ]

Typewriters

30

77.

8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90

35

78.

8471 30

All goods

20

79.

8471 60

All goods

20

80.

8472 90 10

Stapling machines

35

81.

8506

All goods, other than parts falling under tariff item 8506 90 00

35

82.

8508

All goods, other than parts falling under tariff item 8508 70 00

35

83.

8509        

All goods, other than parts falling under tariff item 8509 90 00

35

84.

8510        

All goods, other than parts falling under tariff item 8510 90 00

35

 85.

8513      

All goods, other than parts falling under tariff item 8513 90 00

30

86.

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes.

35

87.

8517

22[Telephones sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones]

35

46[87A.

8517 62

Wrist wearable devices (commonly known as smart watches)

35]

88.

8517 62 30

Modems (modulators - demodulators)

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 than braille watches

30

104.

9103 or 9105

Clocks

40

105.

9603 21 00

Toothbrush

5[30]

106.

9612

All goods

30

107.

9617

Vacuum flasks

35

8[108.

Any Chapter

47[Parts, components, accessories and assemblies] of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716

30]

9[109.

Any Chapter

47[Parts, components, accessories and assemblies] of goods falling under tariff item 8426 41 00, headings 8427, 8429 and sub-heading 8430 10

30]

11[109A

151710

Margarine edible grade

35

110

16

All goods

35

111

1901 10

All goods put up in unit containers

35

112

1902 other than 1902 40 10 and 1902 40 90

All goods

35

113

20

All goods

35

114

2101

Coffee or tea pre-mixes

35

115

2103

Sauces, ketchup and the like and preparations thereof

35

116

2104

Soups and broths and preparations thereof

35

117

2105 00 00

All goods

35

118

2106 90

All kinds of food mixes, including instant food mixes

35

119

2106 90 30

Betelnut product known as “supari”

35

120

2106 90 99

(i) Ready to eat packaged food,

(ii) Milk containing edible nuts with sugar or other ingredients

35

42[121

Deleted

 

]

42[122

Deleted

 

]

42[123

Deleted

 

]

42[124

Deleted

 

]

34[125

 30

 The following goods, namely:-

 (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia;

 (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems and sold under a brand name  

Explanation.- For the purposes of this entry, “brand name" means a brand 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 medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person.

 35]

126

30

Intravenous fluids used for sugar, electrolyte 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 payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

F.No.334/8/2008-TRU

(Unmesh Wagh)

Under Secretary to the Government of India

************

Notes:

1.

Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009, before it was read as "40"

2.

Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009, before it was read as "40"

3.

Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009, before it was read as "30"

4.

Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009, before it was read as "30"

5.

Substituted vide notification no. 18/2009 CE(NT) dated 7/7/2009, before it was read as "25"

6.

Substituted vide notification no. 9/2010 CE(NT) dated 27/7/2010, before it was read as "50"

7.

Substituted vide notification no. 9/2010 CE(NT) dated 27/7/2010, before it was read as "50"

8.

Substituted vide notification no. 9/2010 CE(NT) dated 27/7/2010, before it was read as,

"108.

Any heading

Parts, components and assemblies of automobiles

30"

 

9.

Inserted, vide Notification No. 19/2010-Central Excise (N.T.), dated 29.04.2010.

10.

Inserted vide notification no. 30/2010 CE(NT) dated 21.12.2010

11.

Sr. no. 109 to 143 inserted vide notification no.  11/2011 CE(NT) dated 24.3.2011 and as corrected by corrigendum  notification dated 29.3.2011

12.

Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011, before omission it was read as,

135

4818 40 10

All goods

35

 

13.

Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011, before omission it was read as,

136

4818 40 90

All goods

35

 

14.

Omitted vide notification no. 30/2011 CE(NT) dated 30-12-2011, before omission it was read as,

137

5601 10 00

All goods

35

 

15.

Inserted vide notification no. 30/2011 CE(NT) dated 30-12-2011

16.

Inserted vide notification no. 7/2012 CE(NT) dated 17-3-2012

17.

Inserted vide notification no. 7/2012 CE(NT) dated 17-3-2012

18

Substituted vide notification no. 7/2012 CE(NT) dated 17-3-2012, before it was read as,

56.

64

The following goods namely: -      

(i) Footwear of retail sale price exceeding ₹ 250/- and not exceeding ₹ 750/- per pair       

(ii) All other foot wear   

 

35

40

 

19.

Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before 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 10/05/2012, before it was read as:-

Pagers

30

 

27.

Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:-

95.

8527

Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it

30

96.

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No.95)

35

 

28.

Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:-

Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus

30

29.

Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:-

98.

8528

Monitors of a kind solely or principally used in an automatically data processing machine

20

99.

8528 71 00

Set top boxes for television sets

20

 

30.

Substituted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:-

“The following goods, other than lamps for automobiles, namely:-

(i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10

(ii) All other goods”

31.

Inserted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012,

32.

Omitted vide Notification No. 26/2012-Central Excise (N.T.), Dated 10/05/2012, before it was read as:-

143

8523

Recorded audio compact discs (CDs); Recorded video compact discs (VCDs); Recorded digital video discs (DVDs) & Recorded audio cassettes

35]

 

33.

Substituted vide Notification No. 1/2013-C.E. (N.T.), 1/03/2013,before it was read as:-

“7323  or 7615 19 10”

34.

Substituted vide Notification No. 1/2013-C.E. (N.T.), 1/03/2013,before it was read as:-

“125

30

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic 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 preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under 3402 90 20

30

44.

Substituted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, 39[25%]

45.

Inserted vide Not. 12/2016 - Dated 1-3-2016

46.

Inserted vide Not. 12/2016 - Dated 1-3-2016

47.

Substituted vide Not. 12/2016 - Dated 1-3-2016, before it was read as, “Parts, components and assemblies”

48. Inserted vide Not. 25/2016 - Dated 5-5-2016
49. Substituted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017, before it was read as, "3824 90 24   or 3824 90 90"
50. Substituted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017, before it was read as, "Vitrified tiles, whether polished or not"
51.

Omitted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017, before it was read as,

59.

6908

Glazed tiles

2[45]

52. Substituted vide Not. 50/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017, before it was read as, "8469"
 

 

 

 

 
 
← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||