9911796707
TMI BlogEffective rate of duty for specified goods of Chapters 13 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... e to this notification, and referred to in the corresponding entry in column (5) of the said Table. Explanation. - For the purposes of this notification, the rate specified in column (4), is ad valorem rate, unless otherwise specified. TABLE S. No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 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 the Ayurvedic, Unani or Siddha systems Nil — 3. 1703.90 All goods, for use in the manufacture of goods other than alcohol Nil — 4. 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 1 5. 21.08 Sweetmeats (known as `misthans' or `mithai' or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, if manufactured in a `factory'. 8% 9 Explanation : The word `factory' shall have the same meaning as defined in the Factories Act, 1948 (63 of 1948) 6. 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace oil intended for use as feedstock in the manufacture of fertilisers Nil 3 and 4 15. 27 Furnace oil intended for use otherwise than as feedstock in the manufacture of fertilisers 5% 3 and 4 16. 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 5% 3 and 4 17. 27 Bio-gas Nil — 18. 27 Lean gas obtained from natural gas Nil — 19. 27 Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquified Petroleum Gases were received. Nil — 25. 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 the exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases. 26. 27 or 28 Synthesis gas, if used in the manufacture of Heavy Water Nil — 27. 27 Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as smoke po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation. 42. 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 or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not apply. 43. 28 or 29 The goods specified in List 2, used for the manufacture of bulk drugs as specified in List 1 Nil 4 44. 29 Bulk drugs, namely :- (i) Insulin (ii) Zidovudine Nil — 45. 30 Insulin and Zidovudine Nil — 46. 30 Desferrioxamine injection Nil — 47. 30 Deferiprone Nil — ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 Rs. 0.70 per hundred boxes/packs 6 (2) packed in boxes of 50 matches each Rs. 0.85 per hundred boxes 6 (3) packed in boxes of 300 matches each Rs. 5.10 per hundred boxes 6 56. 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 Rs. 0.20 per hundred boxes/packs 7 (2) packed in boxes of 50 matches each Rs. 0.25 per hundred boxes 7 (3) packed in boxes of 300 matches each Rs. 1.50 per hundred boxes 7 57. 36.05 Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption by a manufacturer packed in - (1) boxes or packs of not exceeding 40 matches e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rances of goods exempted from duty or chargeable to Nil rate of duty shall not be included in computing the aggregate value of clearances. 5% 70. 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 — 71. 39.17 Lay flat tubing Nil — 72. 39.03 Unexpanded polystyrene beads purchased by the Malaria Research Centre Nil 11 73. 39 or 40 Nipples for feeding bottles Nil — 74. 40 Tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips 15% 12 75. 4011.20 or 4013.20 Two-wheeler tyres or tractor rear tyres, and tubes for such tyres 13% — 76. 4011.90 or 4013.90 Tyres and tubes for tyres 30% — 77. 40.12 Tyre flaps, of rubber 30% — 78. 4011.90 or 4013.90 (a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts 13% 13 (b) Tyres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative 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 17 90. 51.06 Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil — 91. 5110.10 or 5111.10 Woven fabrics of wool, if no credit under rule 57A or rule 57B or rule 57Q of the Central Excise Rules, 1944, has been availed Nil — 92. 51.10 or 51.11 Fabrics woven on handlooms, namely, Nil — (a) certified as "khadi" by the Khadi and Village Industries Commission; (b) processed without the aid of power or steam; (c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms. Explanation. - For the purpose of the fabrics woven on ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... textile material) of cotton not subjected to any process when manufactured in a factory belonging to multi-locational composite mill 5% 19 Explanation. - 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 crocheting of fabrics in one or more factories, owned by the same public limited company. 101. 5208.10, 5209.10, 5511.10, 5512.10, 5513.10 or 5514.10 Woven fabrics not subjected to any process when manufactured by a factory belonging to a multi-locational composite mill Explanation. - 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 crocheting of fabrics in one or more factories, owned by the same public limited company. 12% 19 102. 52, 54 or 55 Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid Nil — 103. 52.07, 52.08 or 52.09 Cotton fabrics intended for use in the manufacture of cotton absorbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.07, 52.08 or 52.09 Woven fabrics of cotton when subjected to any one or more of the following processes, namely :- Nil 18 (1) Calendering (other than calendering with grooved rollers); (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 naturaloil 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, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. Explanation II. - The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as "denim fabrics" or fabrics of yarns of different colours, of 3-thread or 4-thread twill, includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Act, 1975 (51 of 1975), has already been paid Nil — 123. 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 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 — 124. 5402.39 or 5402.59 Twisted polypropylene filament yarn manufactured out of polypropylene filament yarn on which 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 — 125. 54.02 Spandex yarn 13% — 126. 5404.10 Monofilament of high density polyethylene or polypropylene, if no credit under rule 57A or 57B or 57Q of the Central Excise Rules, 1944 has been availed Nil — 127. 5403.20, 5403.31, 5403.32 or 5403.41 Viscose filament yarn purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 of 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 content and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been paid, wound on cones on doubling machine and meant for conversion into twofold yarn and then reeling into plain (straight) reel hanks Nil — 143. 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 Chapters 52.54 or 55 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 section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil — 144. 52, 54 or 55 Yarn consumed with the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is 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 — 145. 55.11, 55.12, 55.13 or 55. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 — 149. 55 Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of Nil — 150. 55 Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed one hundred rupees per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production Nil - 151. 54 or 55 Woven fabrics of man made fibres subjected to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 5% - 162. 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. 30 per square metre 5% - 163. 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. 30 per square metre; 5% (b) other 12% 164. 5806.31 or 5806.32 Narrow woven fabrics of cotton or man-made fibres Nil - 165. 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 - 166. 5804.11or 5804.12 Lace 8% - 167. 58.05 Embroidery, other than those not subjected to any process Nil - 168. 5806.39 The following goods, namely :- Nil - (a) Hair belting of wool; or (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. 169. 59.03 Fabrics of jute, impregnated, coated, covered or laminated with plastics, if ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used Nil - 185. 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used Nil 25 186. 69 Stoneware, which are only salt glazed Nil - 187. 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 - 188. 68 or 69 Sand lime bricks Nil - 189. 70 Glassware produced by mouth-blown process 8% - 190. 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 - 191. 70.07, 70.08 and 70.10 to 70.14 Glassware produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used 13% - 192. 71 Primary gold converted with the aid of power from any form of gold Nil - Explanation. - For the purposes of the exemption, "primary gold" means gold in any unfinished or semi-finished form an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f coins Nil - 197. 73 Forgings and forged products of iron and 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 4 198. 73 Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder Nil 27 199. 40, 73, 83, 85, 87 or 95 Parts and accessories of cycles and cycle rickshaws Nil - 200. 73.10 Metal containers Nil 28 201. 73.10 and 73.26 Mathematical boxes, geometry boxes and colour boxes Nil - 202. 73.21 or 74.17 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy Nil - 203. 73.21 and 94.05 Bio-gas stoves and hot plates of iron or steel; bio-gas lights Nil 29 204. 73.23 or 7615.10 Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers Nil — 205. 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil 30 206. 74.09 and 74.10 Copper strip and foil, intended to be used for manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orn-out or damaged spinnerettes 13% 37 220. 84 or 87 Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42 Rate of duty applicable on the said parts and compo- nents of motor vehicles — Explanation. - For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944 (1 of 1944), when sold by the manufacturer as spare parts or spare components 221. 84.08 Diesel engines upto 10HP 8% — 222. 84.15 or 84.18 Air-conditioners, refrigerators and water coolers required by foreign privileged organisation or any privileged person Nil 38 223. 84.10 Turbines for hydro-electric equipment of a capacity not exceeding 15MW 8% — 224. 84.70 Electronic pocket calculators 8% — 225. 85 Equipment for rural telecommunication network, specified in List 4 13% 39 226. 85.24 Recorded video cassettes intended for television broadcast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en registered for use solely as taxi 25% 237. 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% — 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 means 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. 238. 87 Chassis for battery powered road vehicles 8% 4 239. 87.02, 87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor). Explanation. - For the purposes of the exemption, "articulated vehicle" means a motor vehicle to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be the value of the vehicle excluding the value of the chassis used in such vehicle. 249. 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 excise leviable under the said Schedule has already been paid; 13% 49 (ii) Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the said Schedule has already been paid. 15% Explanation. - For the purposes of the exemption, value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drill rig. 250. 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. - For the purposes of the exemption, value of motor vehicle shall be equal to the value of the generating set fitted to such vehicle. Rate of duty applicable on the diesel generating set fitted on the motor vehicle. — 251. 87.16 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (b) Bearings; and (c) Winding wires Nil 51 266. Any Chapter Non-conventional energy devices/systems specified in List 5 Nil — 267. Any Chapter Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading 86.01 to 86.06 Nil 4 268. 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 52 269. Any Chapter Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes) Nil — Explanation. - For the purposes of the 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. 270. Any Chapter Parts of hearing aids used within the factory of its production in the manufacture of hearing ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 between the product and 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 an 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. If, - (i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in this behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thirty-five paise per hundred boxes of 50 matches; (ii) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical 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. 56 of the said Table, - (1) no process other than the mechanical process employed for - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w; 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 cleared for home consumption on or after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rader; (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. This exemption shall apply in respect of first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 22. 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, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. 23. 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 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 Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer who produces or manufactures copper from copper ore or copper concentrate. 31. If, - (i) no credit of duty paid, has been taken under rule 57A or 57B or rule 57Q of the Central Excise Rules, 1944; and (ii) 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. 32. If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 33. If, - (i) no credit of duty paid, has been taken under rule 57A or 57B or rule 57Q of the Central Excise Rules, 1944; and (ii) such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate. 34. If the Assistant Commissioner of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes. 35. If manufactured from goods falling within heading Nos. 82. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge 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 Organiation 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 India; (ii) home-based non-diplomatic officials and home-based officials of foreign consulars and trade missions; (iii) internationally recruited officials of the United Nations Specialised Agencies and of other International or Inter-governmental Organisations to whom the provisions of section 18(g) of Article V of the Schedule to the United Nations (Privileges an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised 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 duty of excise, in excess of the excise duty payable under this exemption from the buyer, on receipt of a communication from the Assistant Commissioner that 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 to the buyer; and (e) In the case of ambulance, the concessional rate of duty shall apply only to the hospitals, nursing homes or sanatoriums, run by either the Central Government or a State Government or a Union Territory Administration or a local authority, or are registered as such with any Department of the Central Government, State Government or a U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mps 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 (ii) (a) 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. 52. If, duty of excise on the chassis leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid. 53. If an officer of the rank of Deputy Secretary to the Government of India in the Ministry of Environment and Forests certifies in each case to the effect that the goods are intended for pollution control purposes. 54. If, (a) before clearance of the goods a certificate from the Gas Authority of India Limited to the effect that such goods are required to be used in Hazira-Bijapur-Jagdishpur Project, is produced to the proper officer. (b) Such certificate or evidence as may be required by the proper officer for verifying that the said goods have been used in Hazira-Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nel VHF equipment (6) Wireless Telephones having range of more than 1 kilometre (7) 10 Channel Digital UHF equipment (8) 4/6 Channel Analogue/UHF equipment (9) 1+9 Line sharing systems (10) Time Division Multiple Access (TDMA) equipment (11) 3/8 Channel open wire carrier equipment (12) Main Distribution Frame (13) Equipment for upgradation from 128 `P' RAX to 256 `P' RAX (14) Following parts of the items Nos. 1 and 2 above, namely:- (a) Base modules and Line Modules (b) Input/output Processor (c) Alarm Display Units (d) Monitors (e) Software and documentation (f) Overvoltage Protection Devices (g) Maintenance Spares LIST 5 (See S. No. 266 of the 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 appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-isochromatic chart book/Isnaire (41) Radioscope base curve (for measurement of contact lenses) (42) Refractometer (43) Retinoscope streak/spot (44) Roper Hall foreign Body Locator (45) Silicone Sponges/rubber/bands, for Retinal Detachment Surgery (46) Slit lamp 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 micros-copse 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 7 (see S.No. 272 of the 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) Cardiovascular special instruments namely:- (i) Coronary perfusion cannulae (ii) Electrical or gas operated sternal cutter (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting harness with bypass; and waste bags (37) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses (38) Iridium wire (39) Anti-HLA sera (AB-CDR) (40) T.P.H.A. Kits and AIDS diagnostic 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 Angiogrpahy System including Digital substraction Angiography (65) Pulse Oximeter (66) Blood Gas Analyser (67) Sodium Potassium Analyser (68) U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Mud Agitator, Desander, Mud Mixer, Tanks, Mud pumps, centrifugal pumps, water pumps, reciprocating pumps, plunger pumps, submersible pumps, Mast structure and sub-structure, wire ropes, Nylon ropes, 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, stablilisers 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l (58) Logging and perforation equipments and Mast Units (59) Reservoir Engineering Equipments (60) Land and Marine Seismic Cables, logging cables, connectors, Geophone strings, oil field explosives (61) 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) Anchors 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 St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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