9911796707
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 ..... d 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. 13 Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l = 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 such Plants 15. 27 Furnace oil intended for use as feedstock in the manufacture of fertilizers Nil = 4 and 5 16. 27 Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilizers 8% = 4 and 5 17. 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 supplied to Heavy Water Plant at Tuticorin for manufacture of Heavy Water 8% = 4 and 5 18. 27 Bio-gas Nil = = 19. 27 Lean gas obtained fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 factory to the refinery from where such Liquified Petroleum Gases (LPG) were received. Nil = = 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 were received. 26. 27.11 Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received Nil = = Explanation. - For the purposes of this exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium. 38. 28 or 29 All chemicals used in the manufacture of centchroman Nil = = 39. 28, 29 or 30 Anaesthetics 8% = = 40. 28 or 38 Silicon, in all forms 8% = = 41. 28 Gold potassium cyanide solution used within the factory of production for manufacture of zari Nil = = 42. 28 or 29 The bulk drugs specified in List 1 Nil = = Explanation. - For the purposes of this notification, the expression "bulk drugs" means any pharamaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation. 43. 30 Formulations manufactured from the bulk drugs specified in List 1 Nil = = Explanation. - For the purposes of this notification, the expression "formulation" means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes or packs of not exceeding 40 matches each Re. 1.00 per hundred boxes/packs = 7 (2) packed in boxes of 50 matches each Rs. 1.25 per hundred boxes = 7 (3) packed in boxes of 300 matches each Rs. 7.50 per hundred boxes = 7 56. 36.05 Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely :- (i) the process of giving - (a) the cardboard flats or strips, the configuration of a match box including 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 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 chargeable to Nil rate of duty shall not be included in computing the aggregate value of clearances. 71. 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC comp- ounds), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 = = 86. 51.06 or 51.07 Yarn of wool 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 = 16 87. 51.06 Yarn of wool of counts up to 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil = = 88. 51, 52, 53, 54 or 55 Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or 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 such fabrics Nil = = 89. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bres), supplied in cross reel hanks; or (b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content. 95. 5205.11, 5205.19, 5206.11 or 5206.12 Cotton yarn, not containing synthetic staple fibres 8% = = 96. 52.05 or 52.06 Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine and produced out of cotton yarn, in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid and meant for conversion into two fold yarn and then reeling into plain (straight) reel hanks Nil = = 97. 5207.10, 5208.10 or 5209.10 Woven fabrics of cotton, other than those manufactured in a factory belonging to a 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 aid of power along with spinning of yarn from fibres and weaving or knitting or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y interest in any factory primarily and substantially engaged in the spinning of yarn or weaving 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 fabrics manufactured or produced prior to the 16th day of December, 1998 and cleared on or after that date. Explanation I. - In this entry, 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 proprietory interest in any factory engaged in the spinning of yarn of cotton or weaving of cotton fabrics. Explanation II. - For the purposes of this exemption, the value of the fabrics shall be equal to 40% of the value determined under section 4 ofthe Central Excise Act, 1944 (1of 1944) 105. 52.07, 52.08 or 52.09 Woven fabrics of cotton when subjected to any one or more of the following processes, namely:- Nil = 17 (1) Calendering (other than calendering with grooved rollers); (2) Flanellete raising; (3) Stentering; (4) Damping on g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier; (c) Polyester filament yarn (other than textured) of denierage above 750 and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 factory produces such man-made fibres or filaments only or also manufactures any other goods 16% Nil — 127. 55.10 Yarn of artificial staple fibre in or in relation to the manufacture of which no pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.11, 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 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 Rs. 5 per Kg — 21 134. 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 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 eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and processed without the aid of power or steam, or fabrics of man-made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved by Government of India for the development of Handlooms, other than the following, namely :- Nil — — (a) fabrics co ntaining only polyester and cotton in which the proportion of polyester staple fibre 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. 141. 55 Poly Vastra, that is to say, any clot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal composite mills means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company. 146. 52, 54 or 55 Fabrics of cotton or man-made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill Nil — 24 147. 55.09 or 55.10 Yarn of shoddy up to 10 counts, if made out of used or new rags 8% — — 148. 5601.10 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding 8% — — 149. 56.05 Metallic yarn (imitation zari) Nil — — 150. 56.07 or 56.09 All goods made without the aid of power Nil — — 151. 56.07 All goods (other than dipped cords falling under sub-heading 5607.90 of the said Schedule) made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable 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 addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 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% — 157. or 5806.31 5806.32 Narrow woven fabrics of cotton or man-made fibres Nil — — 158. 58.01, 58.02 or 58.06 All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam. Nil — — 159. or 5804.11 5804.12 Lace 8% — — 160. 58.05 Embroidery, other than those not subjected to any process Nil — — 161. 5806.39 The following goods, namely :- Nil — — (a) Hair belting of wool; (b) Strips of jute made from fabrics on which the appropriate duty of excise under the said Schedule has already been paid and intended for supply to the Indian Army. 162. 59.03 Fabrics of jute, impregnated, coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute Nil — — 163. 5906.99 Rubberised textile fabrics, if no credit under rule 57A or rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials, have been used Nil - - 178. 6807.20 All goods. Nil - - 179. 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used Nil - 26 180. 69 Stoneware, which are only salt glazed. Nil - - 181. 69 Roofing tiles (including tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles). Nil - - 182. 68 or 69 Sand lime bricks Nil - - 183. 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles. 24% - 27 Explanation. - For the purposes of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles. 184. 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold. Nil - 28 185. 6906.90, 69.07, 69.09, 69.10 or 69.11 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et 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 at 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 wall thickness of 1.27 millimeters, (v) 10.16 centimeters and wall thickness of 1.27 millimeters, (vi) 12.70 centimeters and wall thickness of 1.32 millimeters, (vii) 15.24 centimeters and wall thickness of 1.47 millimeters, (viii) 17.78 centimeters and wall thickness of 1.63 millimeters, (ix) 20.32 centimeters and wall thickness of 1.83 millimeters. 211. 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 - - 212. 82.06 Tools put up in sets Nil - 38 213. 82.11 or 82.14 Knives 8% - - 214. 82 Pencil sharpeners and blades thereof Nil - - 215. 84 The coir processing machinery specified in List 3 Nil - 39 216. 84 Spinnerett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exceeding 105 cm Rs. 17900 per set — (g) of screen size exceeding105 cm Rs. 33000 per set — Explanation. - For the purposes of this entry, `retail sale price' means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. 226. 85.28 All goods other than colour television receivers 16% - - 227. 85.28 All goods (monochrome) Nil - - 228. 85.29 Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets. Nil - 5 229. 85.36 Switches, plugs, sockets, fuses, lamp holders and ceiling roses 16% Nil 43 230. 85.36 Switches, plugs, sockets, fuses, lamp holders and ceiling roses, if no credit of the duty paid on the inputs used in the manu- facture of such goods has been availed of by the manufacturer under rule 57A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 73, 85 or 87 Parts of main battle tanks intended to be used in manufacture of such tanks Nil - 5 and 49 242. 87.01 Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed Explanation. - For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them. 16% - - 243. 87.09 Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed 16% - - Explanation. - For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specia- lised material handling equip- ment mounted, fitted or fixed on them. 244. 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... testing narcotic drugs and psychotropic substances. Explanation.- For the purposes of this exemption, - (a) "narcotic drugs" and "psych-otropic 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); Nil - - (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. 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 sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anes 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 Medical equipment specified in List 5 Nil — — 271. Any Chapter Medical equipment and other goods specified in List 6 Explanation. - For the purposes of this exemption, the items in the list above shall not include Foley Balloon Catheters. Nil — — 272. Any Chapter Goods specified in List 7 8% — 55 273. Any Chapter Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09 Nil — — 274. Any Chapter Aluminium ferrules, used within the factory of production or in any other factory, in manu- facture of pencils falling under heading No. 96.08 or 96.09 Nil — — 275. Any Chapter Goods, specified in List 8, supplied to the Oil and Natural Gas Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, 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. 4. The exemption shall be subject to proving to the satisfaction of an officer not below the rank of an Assistant Commissioner of Central Excise having jurisdiction, that such goods are cleared for the intended use specified in column (3) of the said Table. 5. 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. 6. If, - (i) soaps are manufactured under a scheme for the sale of Janata 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) sale of such soaps are effected either through the National Co-operative 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 (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tical description produced in the 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 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 the corresponding entry in column (4) of the Table. Explanation. - For the purpose of the matches mentioned in column (3), against S. No. 57 of the said Table, - (1) 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) packing; (f) the process of giving - (i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or (ii) 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period as the proper officer may allow; and (b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein: Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal, - (i) intimate to the proper officer the circumstances leading to such sale or disposal; and (ii) pay the duty which would have been levied thereon but for the exemption contained in this notification: Provided further 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. 12. 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 clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by such other manufacturer or trader; (v) "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, label, 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 between the product and some person using such name or mark with or without any indication of the identity of that person. 13. If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it. 14. If intended for the manufacture of goods falling under sub-heading No. 4819.12 and not produced in a factory manufacturing any paper or paperboard from pulp. 15. The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/98-Central Excise, dated the 2nd June, 1998 and 9/98-Central Excise, dated the 2nd June, 1998. 16. If the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn. 22. If, - (i) manufactured out of textured or draw-twisted yarn, falling under Chapter 54 of the said Schedule 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; and (ii) no credit under rule 57A or 57B or 57Q of the Central Excise Rules, 1944 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn. 23. If, - (i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and (ii) manufactured out of yarn falling under Chapter 54 of the said Schedule 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Rules, 1944; and (ii) such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate. 30. If, - (a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or (b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Assistant Commissioner of Central Excise having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters. 31. If, - (a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or (b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power. 32. If such appliances are specially designed to operate using bio-gas. 33. If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... organisation or the privileged person concerned shall satisfy the proper officer of the Central Excise, - (a) that 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer pays duties of excise at the rate of 24% ad valorem under the First Schedule and 6% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 and 24% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8703.90, as the case may be, at the time of clearance of the vehicle; (b) The manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, in the proforma prescribed 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 clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is has been taken under rule 57A or rule 57B of the Central Excise Rules, 1944. 51. If no credit of the duty paid on the chassis and compressor has been taken under rule 57A or rule 57B of the Central Excise Rules, 1944. 52. If,- (i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,4-Thiadiazole. LIST 3 (See S. No. 215 of the said Table) (1) Coconut husk crushers (2) Coconut husk defibering mills (3) Sifter or Siever (for separating coir fibre 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) Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p biomicroscope (47) Softometer for measurement of the base curve of soft contact lenses (48) Specular microscope with monitor and recorder (49) Stereozoom microscope 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kits (41) Gamma knife (42) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy (43) Cell Separator (44) 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) O2 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mooring ropes, Manilla ropes, Power Tongs, Electric Motors, Drillometer (2) Oil Country Tubular Goods (OCTG): Drill pipes, Drill collars, casing 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Safety equipments and accessories including Fire fighting equipments, accessories and kits and liveries (62) Electronic and communication systems 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) Tr ..... 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