Budget 2007 – Central Excise – Withdrawal of Exemption

1 Excise duty exemptions/concessions have been withdrawn on following items:

(a) Chemical reagents manufactured by Hindustan Antibiotics Ltd. For use in manufacture of kits for testing narcotics drugs and psychotropic substances;  

(b) Optical glass manufactured by the Central Glass and Ceramic Research Institute, Kolkata for use by any Department of the Central Government;  

(c) Goods like brooms, hand operated mechanical floor sweepers, mops, feather dusters,  prepared  knots  and  tufts  of  broom or  brush;  pain  pads & rollers, squeezes etc.;  

(d) Recorded  video  cassettes  intended  for  television  broadcasting,  supplied  in formats such as U-matic, Betacam or any similar format;  

(e) Nicotine polacrilex gum; 

(f) Dust and powder of synthetic stones;

(g) Cold-set high speed printing machines;            

(h) Specified parts of set top boxes.  

2   Excise duty exemption (vide notification no 8/2004-CE) on pan masala containing tobacco  and other tobacco products  manufactured in the  North East Region has been withdrawn in respect of clearances made on or after 1.3.2007.   In respect of clearances prior to 1.3.2007 the exemption availed of would be protected but only if the conditions in the relevant notification are satisfied.