Option to pay duty at 6% (earlier 5%) with cenvat credit on which exemption has been withdrawn - 02/2011 - Central Excise - Tariff

Notification No. 02/2011-Central Excise New Delhi, the 1st March, 2011 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 10 [6% ad valorem:] Table S.No. Chapter or heading or subheading or tariff item of the First Schedule Description of the excisable goods (1) (2) (3) 1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL) 27 [ 1A 0402 91 10 or 0402 99 20 Condensed milk put up in unit containers.] 2 151710 Margarine 21 [ 2A 1701 Jaggery Powder] 3 1904 10 20 Paws, Mudi and the like 11 [4 Omitted ] 5 2101 Coffee or tea pre-mixes 6 2103 Sauces, ketchup and the like and preparations therefore 7 2104 Soups and broths and preparations therefore 8 2106 90 All kinds of food mixes, including instant food mixes 9 2106 90 30 Betelnut product known as supari 10 2106 90 99 (i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients 12 [11 Omitted ] 12 31 [ 2202 99 30 ] Flavoured Milk of Animal origin 13 32 [ 2202 99 90 ] Tender coconut water 14 26 or any chapter Fly ash 15 28 or 38 1 [Silicon in all forms other than silicon wafers] 16 2847 00 00 Medicinal grade hydrogen peroxide 17 28,29 or 30 Anaesthetics 18 28 Potassium Iodate 19 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 20 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment 21 31 2 [all goods, other than those which are clearly not to be used as fertilizers] 22 3215 90 40 Drawing ink 23 3306 10 10 Tooth Powder 24 3406 00 10 Candles 25 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute 26 3903 Unexpanded polystyrene beads purchased by the Malaria Research Centre 27 39 or 40 Nipples for feeding bottles 28 4015 Surgical rubber gloves or medical examination rubber gloves 24 [28A 420321 Gloves specially designed for use in sports] 29 44 or any Chapter Resin bonded bamboomat board, with or without veneer in between 22 [29A 44 or any chapter Flattened bamboo boards 29B 44 or any chapter Bamboo flooring tiles] 30 4410 or 4411 Coir composite boards, coir matting boards, coir boards 31 48 or any chapter Leather board 32 4802 Writing or printing paper for printing of educational textbooks 33 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 forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches 7 [34 ****** ] 8 [35 ****** ] 36 4820 Notebooks and exercise books 20 [37 *** ] 38 590610 00 Adhesive tapes of a width not exceeding 20 cm 39 6305 Laminated jute bags 13 [40 ****** ] 41 68 or 69 Sand lime bricks 42 69 Burnt Clay tiles conforming to IS specification No.3367-1975 43 69 Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles. 14 [44 ****** ] 23 [*** ] 46 70 Glassware produced by mouth-blown process 47 7015 10 Glasses for corrective spectacles and flint buttons 28 [48 *** *** ] 33 [49 ***] 50 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 51 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy 52 7319 Sewing needles 53 7323 or 7418 or 7615 29 [ All goods other than disposable aluminium foil containers, parts and pressure cookers] 15 [54 ****** ] 55 4 [******] 56 8421 21 20 Water filters functioning without electricity and replaceable kits thereof 57 844250 Printing blocks and printing types 58 8452 25 [Sewing machines other than those operated with electric motors, whether in-built or attachable to the body] 59 8479 Composting Machines 60 8517 or 8525 60 5 [Radio trunking terminals] 30 [61 ***] 62 8523 The following goods, namely:- (a) Recorded audio compact discs (CDs); (b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs); (d) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing; (e) Recorded media for television and sound recording such as video tapes and video discs; (f) Recorded audio cassettes 26 [63. *** ] 64 8523 59 10 Recorded proximity cards and tags 16 [65 ****** ] 66 8712 Bicycles and other cycles 67 9001 40, 9001 50 00, or 9001 90 90 17 [ Spectacle lenses ] 68 9004 90 Spectacles 69 9017, 8486 40 00 Mathematical calculating instruments and pantographs 70 9017 Other drawing and marking out instruments 71 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 72 9404 Coir products 73 9404 Products wholly made of quilted textile materials 74 9405 50 31 Kerosene pressure lantern 75 95 Sports goods other than articles and equipments for general physical exercise 76 9608 Following goods, namely:- (i) Pens of value not exceeding ₹ 200 per piece; (ii) Ball point pens of value not exceeding ₹ 200 per piece; (iii) Refills of ball point pens specified in (ii) above; (iv) Pencils 9 [77 9619 All goods] [F. No. 334/3/2011-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India ************** Notes: 1. Substituted vide notification no. 22/2011 CE dated 24-3-2011 , before it was read as, Silicon in all forms 2. Substituted vide notification no. 22/2011 CE dated 24-3-2011 , before it was read as, All goods, other than those which are clearly not to be used- (a) as fertilizers; or (b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product. 3. Omitted vide notification no. 22/2011 CE dated 24-3-2011 , before it was read as, 3. articles in relation to gold shall mean anything (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. 4. Omitted vide notification no. 22/2011 CE dated 24-3-2011 , before it was read as, 55 8445, 8448, 8483 (except 8483 10 10) 8484 [8487 90 00] Goods required by a jute mill for making jute textiles 5. Substituted vide notification no. 22/2011 CE dated 24-3-2011 , before it was read as, Mobile handsets including Cellular Phones and Radio trunking terminals 6. Substituted vide notification no. 22/2011 CE dated 24-3-2011 , before it was read as, All goods (except Railway track machines falling under tariff item 8640 00 00) 7. Omitted vide Notification No. 43/2011-CE, dated 30-12-2011 , before it was read as - Further Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , 34 4818 40 10 All goods 8. Omitted vide Notification No. 43/2011-CE, dated 30-12-2011 , before it was read as - Further Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , 35 4818 40 90 All goods 9. Inserted vide Notification No. 43/2011-CE, dated 30-12-2011 , 10. Substituted vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- 5% ad valorem: 11. Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- 4 20 All goods 12. Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- 11 2202 90 20 All goods 13. Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- 40 6602 00 00 All goods 14. Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- 44 6904 10 00 All goods 15. Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- 54 8215 All goods 16. Omitted Vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- 65 8601 to 8606 6 [All goods (except Railway track machines falling under tariff item 8604 00 00)] 17. Substituted Vide Notification No. 19/2012-CE, dated 17/03/2012 , before it was read as;- Spectacle lenses and intraocular lenses 18 Substituted vide Notification No. 20/2012-CE dated 19/3/2012 before it was read as:- 48 7113 Articles of jewellery 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. Hallmarking of the jewellery shall not be considered to be branding. 3. An identity put by a jeweller or the job worker, commonly known as 'house-mark shall not be considered as brand name. 19. Substituted vide Notification No. 20/2012-CE dated 19/3/2012 before it was read as:- 49 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. 3[*****] 20. Omitted Vide Notification No. 10/2013-CE, 1/3/2013 , earlier it was read as under :- 37 57 The following goods, namely:- (a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations; (b) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up. Explanation .- For the purpose of Chapter 57 the term machines shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns. 21. Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013 22. Inserted vide Notification No. 16/2013-Central Excise dated 8/05/2013 23. Omitted vide Notification No. 16/2013-Central Excise dated 8/05/2013 before it was read as 45 6905 10 00 Roofing tiles 24. Inserted vide Notification No. 9/2014-Central Excise dated 11th July, 2014 25. Substituted vide Notification No. 9/2014-Central Excise dated 11th July, 2014 , before it was read as, Sewing machines other than those with inbuilt motors 26. Omitted vide Notification No. 9/2014-Central Excise dated 11th July, 2014 , before it was read as, 63 8523 52 Recorded smart cards 27. Inserted vide Not.08/2015 - Dated 1-3-2015 . 28. Omitted vide Not. 10/2016 - Dated 1-3-2016 before it was read as, 18 [48 7113 Articles of jewellery ] 29. Substituted vide Not. 10/2016 - Dated 1-3-2016 before it was read as, All goods other than parts and pressure cookers 30. Omitted vide Not. 21/2016 - Dated 5-5-2016 before it was read as, 61 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 31. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: 2202 90 30 32. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: 2202 90 90 33. Omitted vide Not. 01/2017 - Dated 5-1-2017 , before it was read as, 19 [49 7114 Articles of goldsmiths or silversmiths wares of precious metal or of metal clad with precious metal, bearing a brand name, except gold coins of purity 99.5% and above and silver coins of purity 99.9% and above. Explanation .- For the purposes of this exemption,- (1) 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 a brand name. ]