9911796707
TMI BlogEffective rates of duty on specified goods of Chapters 5 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... mn (5) and specified below the said Table : Provided that the item No. 17 of Conditions below, wherever applicable in this notification, shall come into effect on and from the 1st day of August, 1996. TABLE Reference No. Chapter or heading No. or Sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 5.1 05.01 Waste of fish or crustaceans, molluscs or other aquatic invertebrates, produced or manufactured in a 100% export loriented undertaking or a free trade zone and allowed to be sold in India Nil - 19.1 1901.19 Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government Nil Specified in item No. (1) of Conditions below. 21.1 21 or 22 Ice-creams, fruit juices, milk shakes or non-alcoholic beverages, prepared and dispensed by automatic vending machines Nil - 21.2 21.08 The following goods, namely :- (i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macaroni and soya temph, whether or not containing other food ingredients but not conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of heavy water in such plants; Nil Specified in item Nos. (3) and (4) of Conditions below. (ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tuticorin for the manufacture of Heavy Water in such Plants 27.4 27 Furnace oil intended for use as feedstock in the manufacture of fertilisers Nil Specified in item Nos. (3) and (4) of Conditions below. 27.5 27 Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilisers 5% ad valorem Specified in item Nos. (3) and (4) of Conditions below. 27.6 27 Furnace oil intended for use by M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin in the manufacture of synthesis gas or ammonia or steam or all or any of them and the synthesis gas or ammonia or steam or all or any of them so manufactured is supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. Nil 27.14 27.11 Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) is received. Explanation :- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquified Petroleum Gases was received. Nil 27.15 27.11 Petroleum gases and other gaseous hydrocarbons received by the factory fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of Gold used in the manufacture of such goods 28.14 28, 38 or 71 (a) Catalysts, ingots, powder and sponge of any of the following metals, namely:- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium 20% of the value of material, if any, added and the amount char-ged for such manufacture — (vii) Osmium (viii) Ruthenium (b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely:- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium 28.15 28, 29 All chemicals used in the manufacture of Centchroman Nil — 28.16 28.44, 28.45 or 84.01 Nuclear fuel Nil — 28.17 28, 29, 30 Anaesthetics 5% ad valorem — 28.18 28, 38 Steam, Black liquor and Bleach liquor Nil — 28.19 28 or 38 Silicon in all forms Nil — 28.20 28 Gold potassium cyanide solution used within the factory of production for manufacture of zari Nil — 28.21 28, 29 The following bulk drugs, namely :- Nil — (a) Streptomycin (b) Isoniazid (c) Thiacetazone (d) Ethambu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-5-Mer-capto-1, 3, 4-Thiadiazole (aa) Diamino maleo nitrile 28.24 28, 29 Bulk drugs other than those specified at reference No. 28.21 above 10% ad valorem — 29.1 29 Bulk drugs, namely,- (i) Insulin (ii) Zidovudine Nil — 30.1 30 Insulin and Zidovudine Nil — 30.2 30 Desferrioxamine injection Nil — 30.3 30.03 Oral Rehydration Salts (ORS) in packages bearing a brand name Nil — Explanation. - "Brand name" shall mean a name or registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or trade mark or any other mark with or without any indication of the identity of that person 30.4 30 Deferiprone Nil — 31.1 31 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding the outer slide or the inner slide, or (b) The veneer Flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or card- boards; (vi) affixing of the Central Excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer. Specified in item No. (6) of Conditions below. 1. Matches as mentioned at (B) above and packed in boxes/ packs of not exceeding 40 matches each Rs. 0.80 per hundred boxes/packs 2. Matches as mentioned at (B) above and packed in boxes of 50 matches each Rs. 1.00 per hundred boxes 3. Matches as mentioned at (B) above and packed in boxes of 300 matches each Rs. 6.00 per hundred boxes. (C) Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power, Specified in item No. (7) of Conditions below. 1. Matches as mentioned at (C) above and packed in boxes/packs of not exceeding 40 matches each Rs. 0.40 per hundred boxes/packs 2. Matches as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... multilayered article intended to provide thermal insulation. 20% ad valorem — 39.8 39 or 40 Nipples for feeding bottles Nil — 39.9 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty Nil — 39.10 39.17 Lay flat tubing Nil Specified in item No. (8) of Conditions below. 39.11 39.03 Unexpanded polystyrene beads Nil Specified in item No. (9) of Conditions below. 40.1 4005.00 Rubber products in the form of plates, sheets and strips, unhardened and unvulcanised, and whether combined with any textile material or otherwise (excluding products which are made wholly or partly of rubber which are used for resoling, retreading or repairing of tyres, including products commonly known as tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips) Nil Specified in item No. (8) of Conditions below. 40.2 4005.00 Compounded rubber used in the factory of its production for the manufacture of excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) 12.00-20, 10.00-24, 11.00-22, 11.00-22.5, 11.00-24, 11.00-24.5 and 12.00-24 (i) rayon tyres Rs. 2175 per tyre (ii) other tyres Rs. 2545 per tyre (e) 14.00-20 Rs. 3610 per tyre (f) 6.00-14 FM, 6.60-14 FM, 6.70-15, 7.00-15, 6.00-14, 6.50-14, 6.50-16, 7.00-16, 215/65 R 15, 215/75 R 15, 195/65 R 15 PE-P7, 195/70-R15, 195/70-D15, LT195/80-D15, 195/70-B15, 10.00/75-15.3, 11.05/80-15.3, F78-15, 205/70-R15, 185/80-R15 and 195/80-R 15 (i) rayon tyres Rs. 575 per tyre (ii) other tyres Rs. 650 per tyre (VII) Tyres for motor vehicles, trailers or front tyres for tractors, other than item Nos. (II) to (V) above, of sizes, namely:- (a) 6.00-16 Rs. 435 per tyre (b) 7.50-16 or 215/80 D-14 or tubeless 8.14-5 Rs. 945 per tyre (c) 9.00-16 or tubeless 11L-16SLN Rs. 1085 per tyre (VIII) Front tyres for tractors (excluding tyres of size 6.00-16) Rs. 160 per tyre (IX) Rear tyres for tractors of rim sizes, namely :- (a) 28 inches and below (i) rayon tyres Rs. 540 per tyre (ii) nylon tyres Rs. 640 per tyre (b) above 28 inches Rs. 660 per tyre (X) Trailer tyres of size 8.25-19 LR 5-9 PR (Nylon) or 8.25-19 LT 5-10 PR (Nylon), for gun carriages Rs. 300 per tyre (XI) Tyre f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, other than the following, namely :- (a) Products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; or (b) Products known commercially as `decorative laminates' 20% ad valorem 48.15 48 Corrugated paper/paper- board or converted types of paper/paperboard Nil Specified in item No. (13) of Conditions below. 48.16 48 Hand-made Paper and paperboard Nil Specified in item No. (14) of Conditions below. 48.17 48.01 Newsprint manufactured by a manufacturer of newsprint registered under Schedule I of the Newsprint Control Order, 1962 and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867) Nil — 48.18 48.02 Writing and printing paper, manufactured in a factory from pulp and supplied for the printing of educational textbooks Nil Specified in item No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Woven fabrics of wool when subjected to any one or more of the following processes, namely :- (a) Calendering with plain rollers; (b) Blowing (steam pressing) Nil Specified in item No. (17) of Conditions below. 52.1 52.02 All goods produced or manufactured - (a) in a free trade zone and brought to any other place in India; or (b) by a hundred per cent export oriented undertaking and allowed to be sold in India Nil — 52.2 5205.11, 5205.19, 5206.11 or 5206.12 Cotton yarn, not containing synthetic staple fibres - (i) supplied in plain (straight) reel hanks; or (ii) sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks under rule 96E of the Central Excise Rules, 1944; or (iii) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks Nil — 52.3 5205.11, 5205.19, 5206.11 or 5206.12 The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam. Nil — 52.12 52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil — 52.13 52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the aid of power or steam by independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms, - (a) not containing polyester and of a value not exceeding Rs. 25 per square metre; 2% ad valorem — (b) other (whether or not containing polyester). 4% ad valorem — Explanation. - For the purposes of cotton fabrics woven on handlooms, the expression "independent processor" means a manufacturer, who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of cotton or weaving of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of which no process is ordinarily carried on with the aid of power, namely :- (a) Sisal and manila fibre, and yarn thereof; or (b) Woven fabrics of jute. Nil — 53.4 5309.10, 5311.10 The following goods if no credit under Rule 57A or Rule 57Q of the Central Excise Rules, 1944, has been availed, namely :- (a) Woven fabrics of flax; or (b) Woven fabrics of ramie. Nil — 53.5 5306.11, 5306.19, 5307.11, 5307.12, 5308.14 or 53.10 The following goods, namely :- (a) Flax yarn containing 85% or more by weight of flax; (b) Yarn, twist and thread, of jute; (c) Ramie yarn containing 85% or more by weight of ramie; or (d) Woven fabrics of jute. 5% ad valorem — 53.6 53.11 Woven fabrics of Ramie 10% ad valorem — 54.1 5402. 41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69 Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 4 per cent Nil — 54.2 5404.10 Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent Nil — 54.3 54.02 The following goods, namely :- (a) Nylon filament yarn above 750 deniers; (b) Nylon filament yarn (other than textured) of denierage 400 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said low price fabrics, only to an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics. 54.10 54.02 Spandex yarn 10% ad valorem — 54.11 54 The following goods namely :- (a) Nylon filament yarn (nontextured) intended for use for the manufacture of nylon- cotton blended sarees under a programme duly approved by the Textile Commissioner and an officer not below the rank of a Joint Secretary in the Ministry of Textiles; or 10% ad valorem Specified in item No. (20) of Conditions below. (b) Nylon filament yarn mentioned at (a) above contained in any fents, rags and chindies of the said low price nylon-cotton blended, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total clearance of such low price nylon-cotton blen ded sarees. 54.12 5404.10 Monofilament of high density polyethylene or polypro- pylene, if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed Nil — 54.13 5403.20, 5403.31, 5403.32 or 5403.41 Viscose filament yarn purchased by a registered Apex Handloom Co-operative Society, the Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :- Nil — (a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks; (b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content; (c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content; or (d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r use for the manufacture of fabrics containing more than 40 per cent but less than 70 per cent, by weight of the said polyester fibre under a programme for the manufacture of low priced fabrics of aforesaid composition, duly approved, - Nil Specified in item No. (21) of Conditions below. (I) in the case of fabrics woven on handlooms, by the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board or by the Development Commissioner for Handlooms; (II) in the case of other fabrics, by the Textile Commissioner or an officer not below the rank of a Joint Secretary in the Ministry of Supply and Textiles; or (b) Polyester fibre mentioned at (a) above contained in any fents, rags and chindies of the said low price fabrics, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics. 55.11 52.05, 52.06, 54.02, 54.03, 55.09 or 55.10 Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power and produced out of yarn falling within Chapter 52, 54 or 55 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yester staple fibre is less than 70% by weight of total fibre content or containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content, and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms Nil — 55.16 55 Poly Vastra, that is to say, any cloth containing cotton and polyester woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra Nil - 55.17 55 Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s produced for the manufacture of sisal and manila manufactures falling under Chapters 53, 56, 57 or 63 of the said Schedule Nil — 58.1 5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39 Fabrics not subjected to any process, of wool or of fine animal hair or of other textile material (other than cotton or man made fibre or jute) if no credit under rule 57A of the Central Excise Rules,1944 has been availed Nil — 58.2 5801.21, 5802.21 or 5802.51 Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre 5% ad valorem — 58.3 5801.22, 5802.22 or 5802.52 Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre 5% ad valorem — 58.4 5806.10 Narrow woven fabrics of cotton or man-made fibres, whether or not processed,- (a) of cotton (not containing any other textile material) and of value not exceeding Rs. 25 per square metre; 5% ad valorem — (b) other 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of excise under the said Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products Nil — 64.1 64.01 Footwear of value not exceeding Rs. 75 per pair Nil — 64.2 64.01 Hawai chappals (other than leather), that is to say, chappals known commercially as "hawai chappals", and parts thereof Explanation:- For the purposes of this entry, the term "chappal" shall mean sole without upper, to be attached to the foot only by thongs passing over the in-step but not even round the ankle. Nil — 68.1 68.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras Nil Specified in item No. (23) of Conditions below. 68.2 68.07 The following goods, namely :- (i) Articles of mica; (ii) Mosaic tiles, that is to say, tiles known commercially as `mosaic tiles'; (iii) Goods manufactured at the site of construction for use in construction work at such site; Nil — (iv) Lightweight (solid or hollow) concrete building blocks 68.3 68.07 Blocks, slabs, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under heading No. 94.06 10% ad valorem — 68.4 68 Goods, in which mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of articles of jewellery and parts thereof Nil — (IV) Precious and semi-precious stones, synthetic stones and pearls Nil — Explanation:- For the purposes of this entry :- (i) "ornament" means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or both, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments; (ii) "metal" shall include, - (a) any alloy in which any of the metals specified in this entry as item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy; (b) any alloy in which the gold content is not less than 37.5 per cent by weight; (iii) "articles" in relation to gold shall mean any thing (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s copper from copper or copper concentrate. 74.2 74.04 Copper waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts. Nil — 74.3 7408.19, 7408.29, 74.09 and 74.10 Bare copper wire of cross-sectional dimension not exceeding 0.315 mm.; copper strip and foil Nil If such wires, strips and foils are intended to be used for the manufacture of imitation "Zari". 74.4 74.09 All goods other than untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil Provided that the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 74.5 74.09 Untrimmed sheeets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 2500/- per metric tonne Provided that - (i) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and (ii) the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 74.6 7418.10 Table, kitchen or other house- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes. 76.7 76.12 Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil — 82.1 82.06 All goods Nil If manufactu- red from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise spe- cified in the said Sche- dule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 84.1 72, 73, 82, 83, 84 or 85 Goods other than the following, namely :- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires Nil Specified in item No. (25) of Conditions below. 84.2 84.15 or 84.18 Airconditioners, refrigerators and water coolers Nil Specified in item No. (26) of Conditions below. 84.3 84.42 Printing blocks and printing types Nil — 84.4 84.42 Lithographic plates used within the factory of its production for printing purposes Nil — 84.5 84.79 Briquetting plant and machinery intended for manufacture of briquettes f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r than video monitors, video projectors and projection television sets. Nil Specified in condition No. (4) below. 85.11 8540.12 Black and White Cathode-Ray television picture tubes - (a) of screen size not exceeding 15 centimetres Rs. 200 per tube — (b) of screen size exceeding 15 centimetres but not exceeding 36 centimetres 10% ad valorem — (c) of screen size exceeding 36 centimetres Rs. 300 per tube — 86.1 86.05 Each unit of broad guage second class coaches including postal vans and luggage- cum-brake vans 15% ad valorem — 86.2 86.05 Each unit of metre guage second class coaches including postal vans and luggage-cum-brake vans 15% ad valorem — 86.3 86.06 Each unit of bogie-open- eight-wheeler wagons of pay load not exceeding 60 tonnes 15% ad valorem — 86.4 86.06 Each unit of broad-gauge eight-wheeler covered wagons of pay load not exceeding 60 tonnes 15% ad valorem — 86.5 86.06 Each unit of four-wheeler tank-wagons of pay-load not exceeding 23 tonnes 15% ad valorem — 86.6 86.06 Each unit of eight-wheeler tank-wagons of pay load not exceeding 60 tonnes 15% ad valorem — 86.7 86.06 Each unit of broad-gauge bogie open eight-wheeler wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m No. (4) of Conditions below. Explanation. - For the purposes of this entry, the meaning of "electrically operated trolley buses", "electrically operated platform trucks", "electrically operated work trucks", "electrically operated tow tractors"; and battery powered road vehicles" shall be as given under reference No. 87.5 above. 87.8 40, 45, 48, 68, 73, 85 or 87 The following goods intended for manufacture of electrically operated two wheelers or three wheelers - (a) tyres, tubes and flaps; (b) parts (of electrically operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73, 85 or 87 10% ad valorem Specified in item No. (4) of Conditions below. 87.9 87.02, 87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor). 15% ad valorem — Explanation. - For the purposes of this entry, "articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle. 87.10 87.04 Dumpers, conforming to the following specifications, namely :- (i) The net wei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944. (i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver; 20% ad valorem or (ii) for the transport of more than 12 persons, excluding the driver; or 15% ad valorem (iii) for the transport of not more than 6 persons, excluding the driver; or 40% ad valorem (iv) for the transport of goods, other than petrol driven; or 15% ad valorem (v) for the transport of goods, other than at (iv) above. 40% ad valorem (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. Explanation. - For the purposes of this entry, the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 15% ad valorem If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944. 87.20 84.30 or 87.05 (i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 90.21 of the said Schedule Nil — 90.5 90.22 All goods for medical, surgical, dental or veterinary use 5% ad valorem — 90.6 90 or any other Chapter The following medical equipments, namely :- (1) Argon/Krypton laser (2) Aspiration - irrigation - equipment (3) Automatic keratometer (4) Automatic refractometer (5) C.A.M. stimulator (6) Colour vision testing equipment (7) Complete refraction unit with phoropter/projectochart (8) Contact lens lathes (9) Contact lens polishing machines (10) Contact lens thickness measuring gauge (11) Corneal Anesthesiometer (12) Cryo-lathe (13) Dark adaptometer (14) Diathermy equipment (15) Exophthalmometer (16) Fluroscein angiography equipment including fundus camera (17) Glare testing equipment (18) Gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens (19) Intraocular lenses/ Keratoprosthesis/orbital inplants Nil (20) Keratometer (21) Laser Interferometer (22) Lensometer/Projection lensometer (23) Low visual aids and sets (telescopic glasses) (24) Microsurgical needles, cannuals, blades, trephine blades, membrance peelers, diathermy probes, vitreo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) Heart lung machine (11) Heart valve prosthesis including valve frames (12) Nebulizied humidifier (13) Hydrocephalus shunts (14) Hyper-baric oxygen chamber (15) Fogarty and embolectomy catheters (16) Implantable cardiac pacemakers (17) Intra-arterial catheters and guidewires and material for intervention radiology (18) Intra-cardiac patches (19) Nebulizers excluding :- (i) Ultrasonic nebulizers (ii) Heat nebulizers (20) Omayya reservoirs for intraventricular investigation/ therapy (21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc. (22) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureteros- tomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls adhesive remover, skin barriers micropore surgical tapes, bag closing clamps karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets (23) Oxygenator (24) Plastic disposable 3-way connectors (25) Portable intermittent positive, pressure breathing apparatus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table for CardioThoracic and Neuro Surgery (77) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations (78) Implants for pain relief and bladder control (79) Artificial electronics larynx instruments (80) Ventilators other than those used with anaesthesia (81) Digital Video EEG System (82) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement (83) Linear accelerator (84) Small portable pumps used for giving slow infusion of anti-cancer drugs or thalassaemic drugs Explanation : - For the purposes of this entry, the items listed above shall not include Foley Balloon Catheters. 94.1 94.05 Kerosene pressure lanterns and parts thereof Nil — 94.2 94.05 Hurricane lanterns Nil — 94.3 94.05 Gas mantles intended for use in kerosene pressure lanterns Nil 94.4 94.02 Medical, surgical, dental or veterinary furniture and parts thereof 5% ad valorem — 95.1 95.04 Playing cards Nil — 95.2 95 Sports goods Nil — 96.1 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil Specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d some person using such name or mark with or without any indication of the identity of that person. (3) The exemption shall be subject to proving to the satisfaction of an officer not below the rank of the Assistant Commissioner of Central Excise, that such goods are cleared for the intended use specified in column (3) of the said Table. (4) Where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. (5) Provided that :- (i) the said soaps are manufactured under a scheme for the sale of janatha soap through public distribution system approved in this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies); (ii) the sale of such soaps are effected either through the National Co-operation Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Civil Supplies under the scheme referred to in condition (i) above, and such sale is at such prices to the said Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches : Provided further that the exemption available shall be applicable only to a manufacturer which is a member of a co-operative society registered under any law relating to co-operative societies for the time being in force or a manufacturer recognised by the Khadi and Village Industries Commission or a State Khadi and Village Industries Board : Provided also that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in this notification. Explanation. - For the purpose of the matches mentioned in item (C), in column (3), against reference No. 36.1 of the said Table, - (A) no process other than the mechanical process employed for - (a) filling of boxes with matches (b) dipping of splints in the composition for match heads; (c) frame filling; (d) affixing of Central Excise Stamps; (e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch would have been levied thereon but for the exemption contained herein : Provided also that the proper officer may accept the said intimation after the expiry of the specified time of one month if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time. (10) Provided that this exemption shall apply only to the tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips (hereinafter in this item referred to as the said goods), all taken together and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, upto first clearances of an aggregate value not exceeding rupees one hundred and fifty lakhs : Provided further that, subject to the conditions of computation of aggregate value of clearances contained in the Explanation below, nothing contained in this exemption shall apply, - (i) to a manufacturer if the aggregate value of clearances of all excisable goods including t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson. (11) If a tyre, flap or a tube is packed in a set in any combination and removed thereafter, the rate of duty leviable on such a set shall be the sum total of the duty applicable to the tyre, flap or tube constituting such a set; Explanation. - For the purpose of this exemption, - (i) "tyres of a kind used on animal drawn vehicles or hand carts" shall mean tyres for such use and bearing prominent marking of the letters "ADV" thereon; (ii) "tubes for tyres of a kind used on animal drawn vehicles or hand carts" shall relate only to tubes of sub-heading No. 4013.99 and every such tube shall bear a durable and prominent marking of the letters "ADV" on it; (iii) tyres and tubes for tyres of saloon cars of rim sizes, - (a) 12 inches shall include tyres and tubes for vans of size 4.50-12; and (b) 15 inches shall include tyres and tubes for vans of size 6.40-15. (12) If, - (i) used within the factory of their production in the manufacture of articles of wood falling under heading No. 44.10 or paper or paperboard (including wastes and scraps thereof) falling within chapter 47 or 48 of the said Schedule; or (ii) no process in or in relation to the manufacture of the wood a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 1944; and (b) produces, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the Managing Director of the said Corporation to the effect that the cartons manufactured by using the aforesaid kraft paper or kraft paperboard have been used for the packing of horticultural produce. (17) The exemption to woven fabrics of wool, cotton or woven fabrics of man made fibres mentioned against reference Nos. 51.6, 52.15 and 55.19 in column (3) of the said Table contained in this notification shall not apply to such fabrics processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or anyone or more of these processes with the aid of power or steam. (18) The exemption to jute yarn mentioned against reference No. 53.2 in column (3) of the said Table shall be available if, - (i) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate, - (a) in the case of fabrics woven on handlooms or yarn used for the development of handicrafts from the Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he effect that the said polyester fibre is intended for the specified use; (iii) the manufacturer shall, within such period as the Assistant Commissioner of Central Excise may specify in this behalf, produce a certificate, or (a) in the case of fabrics woven on handlooms, from the Director incharge of textile and handlooms in the Government of State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board. (b) in the case of other fabrics, from the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose. (22) The exemption in respect of fabrics made in a prison mentioned against reference No. 55.21 in column (3) of the said Table shall be available if, - (i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union Territory, as the case may be; (ii) a separate account is maintained in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vileged person concerned shall satisfy the proper officer of the Central Excise, - (a) within one month of the date of removal of the said goods or such extended period as the Assistant Commissioner of Central Excise may allow, that the said goods are in actual use of the foreign privileged organisation or the privileged person and in default thereof, to pay on behalf of the manufacturer the whole of the duty leviable thereon; (b) that said goods will not be re-sold or otherwise disposed of within three years from the date of removal to any organisation or person other than a foreign privileged organisation or a privileged person for official or personal use and in default, to pay on behalf of the manufacturer the whole of the duty leviable thereon; (c) that where the privileged person availing of the exemption is other than a foreign diplomatic or career consular or trade officer accredited to India, the exemption in respect of the said goods is availed of within four months from the date of arrival in India of that privileged person; (d) that the payment to the manufacturer is made in foreign exchange in respect of the purchase of the said goods; and (e) that the procedure a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in column (3) of the said Table (hereinafter in this item referred to as the said motor vehicle) has paid excise duty calculated at the rate of 40% ad valorem. (b) the manufacturer furnishes to the Assistant Commissioner of Central Excise a certificate from an officer authorised by the concerned State Transport Authority, to the effect that said motor vehicle has been registered for use solely as a taxi or ambulance, as the case may be, within three months of the clearance of the said motor vehicle from the factory of manufacture or such extended period as the said Assistant Commissioner may allow; (c) the manufacturer had not collected from the person, group of persons, any body or organisation, as the case may be, in whose name the said motor vehicle has been registered as a taxi or ambulance, as the case may be, or in case had collected, has refunded to such person, group of persons, any body or organisation, the amount equivalent of such exemption of duty; (d) the exemption in case of ambulance is only applicable for registered hospitals, nursing homes and sanitoriums and such other organisations as the Central Government may notify, in this behalf, in the Official Gazette; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to polyester fibre intended for use for the manufacture of fabrics containing more than 40 per cent but less than 70 per cent means the maximum ex-factory price fixed for such fabrics under a programme duly approved, - (aa) in the case of fabrics woven on handlooms, by the Director in-charge of textile and handlooms in the Government of State or the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board. (ab) in the case of other fabrics, by the Textile Commissioner, to the effect that the said polyester fibre has been used for the aforesaid purpose. (b) "fents" means - (I) bona fide cut-pieces of a saree or fabrics (excluding cut pieces of towels), as the case may be, of length 45 centimetres or more but not exceeding 90 centimetres where the width of the saree or fabric is one metre or more, and of length 65 centimetres or more but not exceeding 135 centimetres where the width of the saree or fabric is less than one metre, arising during the normal course of manufacturing (including processing) or packing or drawing samples; (II) damaged saree or fabrics (excluding damaged towels), as the case may be, of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
