TMI BlogEffective rates of basic excise duty for specified goods of Chapters 1 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... column (2) of the said Table, - (a) from so much of the duty of excise specified thereon under the First Schedule to the said Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule to the Central Excise Tariff Act, 1985, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table. Explanation. - For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified. TABLE S. No. Chapter or heading No. or sub-heading No. Description of goods Rate under the First Schedule Rate under the Second Schedule Condition No. (1) (2) (3) (4) (5) (6) 1. 13 Lac Nil = = 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of this entry, "value" shall mean the whole sale price exclusive of all taxes and levies as indicated in the invoice. Rs. 30 per square metre = = 11. 26.01 to 26.17 Ores Nil = = 12. 27 Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia Nil = 4 and 5 13. 27 Naphtha used in a fertiliser plant during shut-down and start-up periods Nil = 4 and 5 14. 27 Naphtha and Natural Gasoline Liquid intended for use- Nil = 4 and 5 (i) within 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; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tilizers 8% = 4 and 5 23. 27 Low sulphur heavy stock (LSHS) used in a fertiliser plant during shut down and start up periods 8% = 4 and 5 24. 27.10 Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received Explanation . - For the purposes of the exemption, the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be 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 = = 25. 27.11 Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32. 28 Ammonia used in a fertiliser plant in refrigeration and purification process Nil = = 33. 2808.10 or 2809.00 All goods used in the manufacture of fertilisers Nil = 5 34. 28 Ammonium chloride and manganese sulphate intended for use - Nil = = (a) as fertilisers; or (b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product Explanation. - For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985. 35. 28 Gold potassium cyanide, manufactured from gold and used in the electronics industry 16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods = = 36. 28 Potassium iodate 8% = =- 37. 28 or 38 The following goods - (a) Supported catalysts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) do not apply. 44. 28 or 29 The goods specified in List 2, used for the manufacture of bulk drugs as specified in List 1 Nil = 5 45. 29 2-Cyanopyrazine Nil = = 46. 29 Bulk drugs, namely :- Nil = = (i) Insulin (ii) Zidovudine 47. 30 Insulin and Zidovudine Nil = = 48. 30 Desferrioxamine injection Nil = = 49. 30 Deferiprone Nil = = 50. 31 All goods, other than those which are clearly not to be used - Nil = = (a) as fertilisers; or (b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product 51. 32 Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tch boxes or veneers or cardboards; (vi) affixing of the Central Excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer and if such matches are - (1) packed in boxes/packs of not exceeding 40 matches each Re. 0.70 per hundred boxes/packs = 7 (2) packed in boxes of 50 matches each Re. 0.85 per hundred Boxes = 7 (3) packed in boxes of 300 matches each Re. 5.10 per hundred boxes = 7 57. 36.05 Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and when such Matches are - (1) packed in boxes/packs of not exceeding 40 matches each Re. 0.20 per hundred boxes/packs = 8 (2) packed in boxes of 50 matches each Re. 0.25 per hundred boxes = 8 (3) packed in boxes of 300 matches each Re. 1.50 per hundred boxes = 8 58. 36.05 Matches, in or in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cellophane 16% = = 70. 39.23, 39.24 or 39.26 All goods other than, - 10 (i) goods of polyurethanes; (ii) insulated ware; (iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks; and (iv) crates, - a) on aggregate value of clearances up to Rs. 85 lakhs, calculated from 2nd June, 1998 in the financial year 1998-99; Nil = (b) on aggregate value of clearances exceeding Rs. 85 lakhs, calculated from 2nd June, 1998 in the financial year 1998-99; 8% = (c) on aggregate value of clearances up to Rs. 100 lakhs, in any other financial year; Nil = (d) on aggregate value of clearances exceeding Rs. 100 lakhs, in any other financial year. 8% = Explanation. - Any clearances for exports or any clearances of goods exempted from duty or chargeab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags 8% = 15 83. 48.02 (a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Nil = = Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony (b) Intermediate products arising during the course of manufacture of the aforesaid, and used within the factory of its production for pulping Nil = = 84. 5105.10 Carded wool used captively in the manufacture of yarn of wool Nil = = 85. 5105.10 Carded wool, popularly known as `lefa' intended for making hand spun yarn of up to 10 counts Nil = = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinning of yarn of wool or weaving of woollen fabrics. 91. 51.10 or 51.11 Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square metre Nil = = 92. 51.10 or 51.11 Woven fabrics of wool when subjected to any one or more of the following processes, namely:- Nil = 17 (a) Calendering with plain rollers; (b) Blowing (steam pressing). 93. 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 Nil = = (iii) used captively in the factory of production for conversion into hank yarn in plain (straight) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 100. 52.07, 52.08 or 52.09 Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission Nil = = 101. 52.07, 52.08 or 52.09 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 = = 102. 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steam Nil = = Explanation. - For the purposes of this exemption cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers); (2) Flanellete raising; (3) Stentering; (4) Damping on grey and bleached sorts; (5) Back filling on grey and bleached sorts; (6) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (7) Scouring, that is to say, removing yarn size and natural oil found in cotton; (8) Cropping or butta cutting; (9) Curing or heat setting; (10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric; (11) Expanding; or (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric. Explanation I.- For the purposes of the woven fabrics of cotton, "calen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tenacity exceeding 6.5 grams per denier 115. 5402.32 or 5402.52 Twisted polyester filament yarn manufactured out of textured or draw-twisted polyester filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, special duty of excise under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil Nil — 116. 5402.31 or 5402.51 Twisted nylon filament yarn manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil — — 117. 5403.20 or 5403.32 Twisted viscose filament yarn manufactured out of viscose filament yarn including textured viscose filament yarn falling within Chapter 54 of the said Schedule on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment for the purpose of development of handlooms. Nil — — 124. 5406.10 or 5407.10 Woven fabrics, other than those manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill Explanation . - For the purposes of this entry, multi-locational composite mills "means a public limited company which is engaged in the processing of fabrics with the aid of power along with spin- Nil — — ning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. 125. 5501.20 Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre Nil — — 126. 55.05 All goods produced in a factory other than a factory producing man-made staple fibres or man-made filament yarns of organic polymers by manufacturing processes, either by polymerisation of organic monomers or chemical transformation of natural organic polymers, irrespective of whether such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have the facilities (including plant and equipment) for producing single yarn Nil Nil 18 131. 51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12 Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil — 19 132. 51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn Nil — 20 133. 51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Nil Nil — 139. 55.11, 55.12, 55.13 or 55.14 Fabrics of man-made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely:- Nil — — (a) Fabrics containing onlypolyester and cotton in which the proportion of polyester staple fibres is less than 70% by weight of total fibre content; and (b) Fabrics 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. 140. 55.11, 55.12, 55.13 or 55.14 Fabrics of man-made staple fibres woven on handlooms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to any one or more of the following processes, namely:- (1) Calendering with plain rollers; (2) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (3) Padding, that is to say, application of natural starch to one or both sides of the fabrics; (4) Back filling, that is to say, application of starch to one side of the fabrics; (5) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; (6) Hydro-extraction, that is to say, mechanically extracting, or mechanically squeezing out water from the fabric; or (7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre. Nil — 17 145. 5511.10, 5512.10, 5513.10 or 5514.10 Unprocessed fabrics of synthetic or artificial staple fibres, other than those manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill. Nil — — Explanation. - For the purposes of this entry, multi-locational composite mills means a public limited company which is engaged in the processing of fabrics with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt processor who is engaged primarily in the processing of woven fabrics of cotton or woven fabrics of man-made fibres in a factory and who has the facility in that factory (including plant and equipment) for carrying out heat-setting or drying with the aid of power or steam in a hot air stenter, and who has no proprietory interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics on or after 10th December, 1998, operating under any scheme of levy and collection of excise duty notified under section 3A of the Central Excise Act, 1944 (1 of 1944) except in respect of processed fabrics manufactured or produced prior to the 13th day of January, 1999 and cleared on or after that date. 8% — 156. 5806.10 Narrow woven fabrics (whether or not processed) of cotton or man-made fibres : Provided that exemption shall not apply to an independent processor who is engaged primarily in the processing of woven fabrics of cotton or woven fabrics of man-made fibres in a factory and who has the facility in that factory (including plant and equipment) for carrying out heat-setting or drying with the aid of po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted or crocheted fabrics of cotton Nil — — 168. 60 All goods in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (other than goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man-made fibre) not subjected to any further process, provided no credit under rule 57A or 57B or 57Q of the Central Excise Rules, 1944 has been availed Nil — — 169. 6001.12, 6001.22, 6001.92, 6002.20, 6002.43 or 6002.93 Unprocessed knitted or crocheted fabrics Nil — — 170. 63 Made up textile articles made out of handloom fabrics Nil — — 171. 63.01 The following blankets, the value of which does not exceed Rs. 150 per square metre, namely:- Nil — — (a) blankets of wool; (b) blankets of yarn of shoddy falling under heading No. 55.09 or heading No. 55.10 of the said Schedule 172. 6301.90 Jute blankets Nil — — 173. 53, 59 or 63 Rot proofed pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the process of printing, decorating or ornamenting of the said goods. 16% - 27 Explanation. - For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. 186. 70 Glassware produced by mouth-blown process 8% - - 187. 70 Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government. Nil - - 188. 70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods Explanation. - For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. 16% - 27 189. 70.15 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. 8% - 27 Explanation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. 192. 71 Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires Nil - - 193. 72 Stainless steel circles cut on job work, for use in the manufacture of utensils Nil - 29 194. 73 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95 Nil - 5 195. 73 Castings and forgings, cleared for manufacture of sewing m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utches (viii) Elbow crutches (ix) Walking frames (x) Wheel chair or Tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind 208. 76.06 Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils Nil - 36 209. 76.06 Aluminium circles Rs. 2500/- per metric tonne - 36 210. 76.08 Aluminium pipes conforming to the specifications in Indian Standards 7092 (Part I or II) of the Bureau of Indian Standards and having outside diameter of - 8% - 37 (i) 5.08 centimeters and wall thickness of 1.27 millimeters, (ii) 6.35 centimeters and wall thickness of 1.27 millimeters, (iii) 7.62 centimeters and wall thickness of 1.27 millimeters, (iv) 8.89 centimeters and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 Sewing machines, other than those with inbuilt motors Nil - - 222. 84.70 Electronic pocket calculators 8% - - 223. 85.24 Recorded video cassettes intended for television broad casting and supplied in formats such as U-matic, Betacam or any similar format Nil - - 224. 85.24 The following goods, namely :- Nil - 42 (a) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing (b) Television and sound recording media such as video tapes and video discs 225. 85.28 Colour Television receivers, - (i) where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer; 16% — — (ii) in other cases - (a) of screen size up to 36 cm - Rs. 150 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8703.90, which after clearance has been registered for use solely as taxi 24% Nil 233. 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles 8% Nil - Explanation. - For the purposes of the exemption, "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source, and "electrically operated platform trucks", "electrically operated work trucks" and "electrically operated tow tractors" respectively mean platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles. 234. 87 Chassis for use in the manufacturing of battery powered road vehicles 8% Nil 5 235. 87.02, 87.04 or 87.06 Three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer of the chassis - 50 (i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver; 24% 6% (ii) for the transport of more than 12 persons, excluding the driver; 16% Nil (iii) for the transport of not more than 6 persons, excluding the driver; 24% 16% (iv) for the transport of goods, other than petrol driven; 16% Nil (v) for the transport of goods, other than at (iv) above. 24% 16% (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. 16% - 50 Explanation.- For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 245. 84.30 or 87.05 (i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 253. 91.01 or 91.02 Watches of retail sale price not exceeding Rs. 850/- per watch 8% - - Explanation.- For the purposes of this exemption, 'retail sale price' means the maximum price at which the excisable goods in package 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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. 254. 9402.10 All goods 8% - - 255. 94.04 Rubberised coir mattresses Nil - - 256. 94.06 All goods Nil - - 257. 95 Sports goods Nil - - Explanation. - "Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06 Nil - 5 267. Any Chapter All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis of a motor vehicle of heading No. 87.02 or 87.04 Nil - 54 268. Any Chapter Parts of aeroplanes or heli- copters required for manufac- ture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes) Nil - - Explanation. - For the purposes of this exemption, parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the said Schedule. 269. Any Chapter Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the said Schedule Nil — — 270. Any Chapter M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard. (ii) The exemption shall be applicable up to a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 350 per tonne shall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes. (iii) The exemption under this notification shall not be applicable to,- (a) cement manufactured from such clinker which is not manufactured within the same factory; and (b) cement bearing a brand name or trade name (whether registered or not) of another person. Explanation. - For the purposes of condition (ii), "brand name" or "trade 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, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination. 8. The exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year do not exceed 150 million matches and also subject to the following other conditions, namely : (i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches; (ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches : Provided that - (a) where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches; (b) where the splints of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances. Explanation. - For the purposes of this condition, - (a) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them as defined 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. 10. If the manufacturer does not avail of credit of duty paid under rule 57A or 57B on the products mentioned in column (3) of the said Table or on any other product manufactured in the same factory. 11. If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncial year, had exceeded one hundred and fifty lakh rupees; (ii) if the aggregate value of clearances of all excisable goods including the said goods, from any factory, by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded one hundred and fifty lakh rupees; (iii) to the said goods bearing a brand name or a trade name (registered or not) of another person. Explanation. - For the purpose of this exemption, - (i) "value" means either the value as determined in accordance with the provisions of section 4, or as the case may be, according to the tariff value fixed or altered under section 3, of the Central Excise Act, 1944 (1 of 1944); (ii) for computing the aggregate value of clearances, the clearances of any excisable goods which are chargeable to nil rate of duty or, which are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of clearances made in a financial year) issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r carrying out bleaching, dyeing, or printing or any one or more of these processes with the aid of power or steam. 18. If manufactured out of yarn - (i) falling under Chapter 51, 52, 54 or 55 of the said Schedule; and (ii) on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. 19. If manufactured out of yarn - (i) falling under Chapter 51 or 52 of the said Schedule; and (ii) on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. 20. If, - (i) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the said Schedule; and (ii) manufactured out of yarn on which the appropriate duty of excise under the said Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of such fabrics by the said independent processor or a composite mill; and (iii) the said independent processor or a composite mill produces a certificate or evidence to the Assistant Commissioner of Central Excise within a period of 90 days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received. 25. If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Urban Affairs and Employment (Department of Urban Development), to the effect that- (a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opper ore or copper concentrate. 34. If,- (a) no credit of duty paid, has been taken under rule 57A or 57B or rule 57Q of the Central Excise Rules, 1944; and (b) such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate: Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles. 35. If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 36. If,- (a) no credit of duty paid, has been taken under rule 57A or 57B or rule 57Q of the Central Excise Rules, 1944; and (b) such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 37. If the Assistant Commissioner of Central Excise having jurisdiction is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 as may be prescribed by the Central Board of Excise and Customs is followed. Explanation. - In this condition, the expression- (a) "foreign privileged organisation" means a foreign diplomatic or consular or trade mission, United Nations Organisation or any of its specialised agency or any other International or Inter-governmental Organisation which is allowed by the Government of India, the facility of duty-free import of the said goods under the Diplomatic Relations (Vienna Convention) Act, 1972 (43 of 1972) or the Vienna Convention on Consular Relations, 1963 or the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947); (b) "privileged person" means, - (i) foreign diplomatic or career consular or trade officers accredited to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed under rule 173S of the Central Excise Rules, 1944, with the Assistant Commissioner of Central Excise having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle; (c) The manufacturer furnishes to the said Assistant Commissioner, a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Assistant Commissioner may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer; (d) Where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, on receipt of a communication from the said Assistant Commissioner that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Assistant Commissioner to the effect that the said amount has been duly returned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the importer furnishes, in each case, a certificate duly signed by an officer not lower in rank than a Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose. 53. If the goods are used,- (i) in the manufacture of the following power driven pumps primarily designed for handling water, namely:- (a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tube-well turbine pumps; (c) Submersible pumps; (d) Axial flow and mixed flow vertical pumps; and (a) (ii) within the factory of production; or (b) 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. 54. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing presses (6) Willowing machines (for cleaning and preparing fibre for spinning) (7) Motorised Spinning Ratts LIST 4 (See S. No. 265 of the said Table) (1) Flat plate solar collectors (2) Black continuously plated solar selective coating sheets (in cut lengths or in coils) and fins and tubes (3) Concentrating and pipe type solar collectors (4) Solar cookers (5) Solar water heaters and systems (6) Solar air heating systems (7) Solar low pressure steam systems (8) Solar stills and desalination systems (9) Solar pumps based on solar thermal and solar photovoltaic conversion (10) Solar power generating systems (11) Solar photovoltaic modules and panels for water pumping and other applications (12) Solar crop driers and systems (13) Wind mills, parts of wind mills and any specially designed devices which run on wind mills (14) Any special devices including electric generators and pumps running on wind energy (15) Bio-gas plants and bio-gas engines (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion devices producing energy (17) Equipment for utilising ocean waves energy (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oscope for inspection of contact lenses (50) Sterilisers (high speed/ethylene) (51) Surgical Operating Microscope Manual (52) Surgical Operating Zoom Microscope with close circuit T.V. Camera (53) Synoptophore (54) Tonometer (Schtotz/Applensation/Pheumo) (55) Ultrasonography A.B.M. Scan/ Pacchymeter/cleaners (56) Visual field recording equipment (57) Vitrectomy equipment (Ocutome system) (58) Yag Laser (59) Diode Laser (60) Excimer Laser LIST 6 (See S. No. 271 of the said Table) (1) Australia Antigen RIA Kit (2) Cardiac catheters with guidewires (3) Clips for aneurysms and clips applying forceps in Neuro-Surgery (4) Cardio-vascular sutures (5) Cadio-vascular special instruments, namely :- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) High pressure stop cocks and connectors for pressure recording (iv) Vascular bull-dog clamps (v) Vascular clamps (vi) Vascular needle holder (vii) Vascular scissors straight or angled (viii) Vascular tissue forceps (6) Compressed air breathing apparatus complete (7) D.C. Difibrilators for internal use and pace makers (8) Endotracheal tube (9) Haemodialysors (10) Heart lung machine (11) Heart valve prosthesis i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pressure Transducer and Pressure Amplifier (45) Cell Saver (46) Continuous Ambulatory Peritoneal Dialysis Fluid (47) Craniotome (Pneumatic and Electric Equipment) and Drills (48) Binocular Loupes (49) Intra Aortic Ballon Pump (50) Remote After Loading Brachy Therapy Equipment (51) Dosimetry System (52) Cell Saver Equipment (53) Cell Washer (54) Thawer Equipment for Blood Warming (55) Mammography Unit (56) O 2 Concentrator (57) Ventricular Assist Device (58) Pace Maker (59) Activated Clot Time Machine (60) Cobalt Therapy Unit (61) Colour Doppler Ultrasound Scanner (62) SPECT Gamma Camera (63) Deep Therapy Unit (64) Cardiac and Vascular Angiography System including Digital substraction Angiography (65) Pulse Oximeter (66) Blood Gas Analyser (67) Sodium Potassium Analyser (68) Ultrasonic Surgical Aspirator (69) Intra Cranial Pressure Monitoring Equipment (70) Radio Therapy Simulator (71) Treatment Planning System (72) Angiography Contrast Agent (73) Mobile Image Intensifier (74) Magnetic Resonance Imaging System (75) Surgical Laser (76) Electro/Hydraulic Operating Table for Cardio Thoracic and Neuro Surgery (77) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations (7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng pipes, Tubings, kelly, kelly-cock, substitutes, cross-over sub., pup-joints (3) Handling Tools, Fishing Tools including impression block, Milling tools, floating equipments, reamer, casing scrapper, Drill pipe protector, Drill pipe wiper, centralisers, turbolizers, stabilisers and other down-hole equipments (4) Drilling Bits and Coring Bits including Nozzles (5) Drill Stem Testing (DST) equipments and tools (6) Wellhead and X-mas tree, valves of different types and ratings, choke and kill manifold (7) Blow out Preventor (BOP) and BOP accumulator unit (8) Rotary and Vibratory Hoses, High pressure hoses, suction hoses, S.B.M. Hoses (9) Cementing equipments, cementing plug, cementing head, cementing shoe, swivel joint, chickson joints, Hammer Unions, oil well cement and cement additives (10) Subsea equipments (11) Mud line suspension system, Liner Hanger (12) Bunk Houses including air-conditioned cabins (13) Directional Drilling Tools (14) Drilling spools and flanges, spacer spool, adopter, flanges, weldneck flanges, cross over spools/studs/nuts, gaskets and ring joint gaskets (15) Shackles and clamps (16) Oil and gas separators, water bath heater, heater treater, pressure vessels, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms including accessories and spare (63) Electronic and communication test and measuring equipments, accessories and spares thereof (64) Electrical system (Low and High voltage) (65) Consumables stores for communication equipments and PCs (66) Gas Turbines (67) Jeeps, vehicles and cranes of all types (68) Workshop machinery and tools (69) Air operated cutter/casing cutter (70) Alternators (71) Anchors (72) Anchor Chains (73) Antenna Masts (74) Bearings (75) Chain pulley blocks (76) Dipole Antenna (77) Electronic Distance Measuring Equipment complete with sececs Theodolite (78) Foam pumps (79) Foam transfer pump low head with foamer (80) Forklifter and spares thereof (81) Frequency meter (82) Grease gun, power and bucket type (83) Heavy wall reinforced rubber fire monobar hoses (84) Helipad net (made from polypropylene rope) (85) High/Low Strength Proppant (86) Industrial Gases (87) Insulation Tapes (88) Integrated Foam units mounted on heavy duty skid (89) Ironite sponge (90) Jointing sheets (91) Life jackets (92) Pressure Transmitter (93) Transformer (94) Test separators (95) Carbide Tips (96) Sub-assembly tools, accessories, consumables and spares for the goods specified in this l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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