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 ..... pecified in the Annexure 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 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia 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. Nil 3 and 4 14. 27 Furnace 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 obtaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. Nil — 24. 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 factory to the refinery from where such Liquified Petroleum Gases (LPG) were received. Explanation : - For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquified Petroleum Gases 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium; (b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely :- (i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium. 18% of the value of material, if any, added and the amount charged for such manufacture — 37. 28 or 29 All chemicals used in the manufacture of centchroman Nil — 38. 28, 29 or 30 Anaesthetics 8% — 39. 28 or 38 Silicon, in all forms 8% — 40. 28 Gold potassium cyanide solution used within the factory of production for manufacture of zari Nil — 41. 28 or 29 The bulk drugs specified in List 1 Explanation. - For the purpose of this notification, the expression "bulk drugs" means any pharmaceutical, chemical, biological or plant product including its Nil — salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under a scheme for the sale of Janata Soap 8% 5 54. 36.05 Matches, in or in relation to the manufacture of which any one or more 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 configura-tion of a slide or the inner slide, or match box including the outer (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 for match heads; splints in the composition (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the and Central Excise stamps; (vii) packaging, and cleared for home consumption by the manufacturer and if such Matches are - (1) packed in boxes or packs of not exceeding 40 matches each Rs. 0.90 per hundred boxes/packs 6 (2) packed in boxes of 50 matches each Rs. 1.10 per hundred boxes 6 (3) packed in boxes of 300 matches each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil 8 60. 39 Cassette shell for audio cassette 8% — 61. 39 PVC compound 18% — 62. 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute 18% — 63. 39.01 to 39.14 Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96 Nil — 64. 39.20 Polyvinyl chloride (PVC) corrugated roofing sheets 18% — 65. 39.20 Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes Nil — 66. 39.20 Strips of plastics intended for weaving of fabrics or for manufacture of sacks or bags 13% 9 67. 39.20 Polyethylene coated paper or Polyethylene coated paper board, other than the following, namely :- (a) Products consisting of sheets of paper or paper board impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts 13% 13 79. 40.11, 40.12 or 40.13 Tyres, flaps and tubes used in the manufacture of - (a) power tillers of heading No. 84.32 of the said Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil 4 80. 40 Surgical rubber gloves or medical examination rubber gloves 8% — 81. 44.06 or 44.07 100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste Nil — 82. 48 Paper splints for matches, whether or not waxed; Asphaltic roofing sheets Nil — 83. 48 Corrugated paper or paperboard or converted types of paper or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral 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 handlooms, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics. 93. 51.10 or 51.11 Fabrics of wool, woven on looms ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile 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 — 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of cotton or weaving of cotton fabrics 109. 52.07, 52.08 or 52.09 Fabrics woven on looms other than handlooms and subjected to any process with the aid of power or steam, of cotton (not containing any other textile materials) where the value of the fabrics does not exceed Rs. 30 per square meter 5% — 110. 52.07, 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent. Nil — 120. 54.02 The following goods, namely :- 18% — (a) Nylon filament yarn above 750 deniers; (b) Nylon filament yarn (other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier; or (c) Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier. 121. 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, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid Nil — 122. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or steam, with or without the use of machines Nil — 130. 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 Fabrics, woven on handlooms and, - (a) processed without the aid of power or steam; or (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms Nil — 131. 5406.10 or 5407.10 Woven fabrics Nil — 132. 5501.20 Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre Nil — 133. 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 polymerisation of organic polymers by manufacturing processes, either by 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 18% — 134. 55.10 Yarn of artificial staple fibre in or in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its own bank account. 8% 17 138. 51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49, 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90 Multiple (folded) or cabled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn. Nil 20 139. 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, 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 20 140 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 pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 70% by weight of total fibre content; or (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. 146. 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 containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; or (b) fabrics containing only polyester staple fibres and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 (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. 152. 5511.10, 5512.10, 5513.10 or 5514.10 Unprocessed fabrics of synthetic or artificial staple fibres Nil - 153. 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 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 appropriate duty of excise has already been paid on such base fabrics of jute Nil - 170. 5906.99 Rubberised textile fabrics, if no credit under rule 57A or 57B of the Central Excise Rules, 1944 has been availed Nil - 171. 59.10 Unprocessed cotton belting, woven Nil - 172. 59 Printing frames intended for use either within the factory of production or in any other factory of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured by Nirman Kendras and Nirmithi Kendras Nil 24 184. 6807.10 Goods, 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. 194. 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 - 195. 72 Stainless steel circles cut on job work, for use in the manufacture of utensils Nil 26 196. 73 Stainless steel coin blanks manufactured by Salem Steel Plant and supplied to a Government of India Mint for coining of 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pes conforming to the specifications in Indian Standards 7092 (Part I or II) of the Bureau of Indian Standards and having outside diameter of - 8% 34 (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. 214. 76.12 Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is a non-speech, one way personal calling system with alert and has the capability of receiving, storing and displaying numeric or alpha-numeric messages. 13% — 229. 85.28 Colour Television receivers, - — (i) where the retail sale price is declared on the package, factory of production; at the time of clearance from the (ii) in other cases - 18% (a) Of screen size upto 36cm Rs. 1500 per set (b) Of screen size exceeding 36 cm but not exceeding 54 cm Rs. 2400 per set (c) Of screen size exceeding 54 cm but not exceeding 68 cm Rs. 3500 per set (d) Of screen size exceeding 68 cm Rs. 5400 per set Explanation. - `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 advertisement, delivery, packing, forwarding and the like, as the case may be, and the pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticulated vehicles and chassis therefor). Explanation. - For the purposes of the exemption, "articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle. 15% — 240. 87.03 Cars for physically handicapped persons 25% 44 241. 87.05 Special purpose motor vehicles Nil 45 242. 87.06 Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab 15% — 243. 87.14 Parts and accessories of vehicles of heading No. 87.12 Nil — 244. 87.02, 87.03 or 87.04 (i) All goods of heading No. 87.02; (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil 46 245. 45, 48, 68, 73, 85 or 87 Parts of main battle tanks Nil 4 and 47 246. 87.01 Tractors of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready 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 purposes Explanation. - For the purposes of the exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer. Rate of duty applicable on the diesel generating set fitted on the trailer. — 252. 89.01, 89.02, 89.04, 89.05 or 89.06 All goods Nil — 253. 90.17 Parts of drawing and mathematical instruments, used in the manufacture of such d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS technology. 265. Any Chapter Goods other than the following, namely :- (a) Electrical stampings and laminations; (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, wirele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) The exemption under this notification shall be applicable upto 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. 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 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 box ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts used in the manufacture of such goods has been availed of by the manufacturer under rule 57A or 57B of the Central Excise Rules, 1944. 10. The manufacturer does not avail of credit of duty paid under rule 57A or 57B on the products mentioned in column (2) 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 behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking :- (a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended 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 di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), and for the time being in force, shall not be taken into account; (iii) for computing the aggregate value of clearances, the clearances of the said goods bearing a brand name or a trade name of another person, which are not eligible for grant of exemption, shall not be taken into account; (iv) where the said goods bear a brand name or trade name of another manufacturer or trader, such goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader; (v) "brand name" or "trade name" means a brand name or trade name, whether re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case may be, that the yarn is going to be used only on handlooms. 18. The exemption shall not apply to woven fabrics of wool, cotton or woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or any one or more of these processes with the aid of power or steam. 19. If purchased for processing by another factory owned by the same public limited company. 20. 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, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. 21. 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, or as the case may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gypsum or both, in the manufacture of all goods falling under Chapter 68 of the said Schedule and files a monthly return, in the form and manner as may be specified by the Commissioner of Central Excise, with the Assistant Commissioner of Central Excise. 26. 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 steel from iron ore or concentrate. 27. 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 is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters. 28. If, - (i) in or in relation to the manufacture of such containers no process is ordinarily carried on w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or damaged spinnerettes; and (c) any other charges paid for the exchange of such spinnerettes; and (ii) the insurance and freight charges, both ways. 38. If, - (i) the goods are required by the foreign privileged organisation for its official use or by any privileged person for his personal use; (ii) the manufacturer furnishes to the Assistant Commissioner of Central Excise a written undertaking from the foreign privileged organisation or the privileged person (duly countersigned by the head of the mission or any other officer authorised by him) that the foreign privileged 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from unrecorded articles falling under heading No. 85.23; and (ii) (a) not intended for sale; or (b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or (c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to Doordarshan. 41. If, - (a) the goods are manufactured by using fully hand operated presses for moulding operations; (a) no power is used for any operation after moulding in relation to the said goods except for their buffing (i.e. polishing) or for testing; (b) the said goods conform to the Indian Standard and bear Standard Mark as defined under the Bureau of Indian Standards Act, 1986 (63 of 1986); and (c) the said goods do not bear the brand name or trade name (whether registered or not) of any other person. If, - 42. (a) intended for use by the Indian Railways or the Konkan Railway Corporation; and (b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation. 43. (a) The manufacturer pays excise duty at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, has already been paid. 46. If manufactured out of a chassis on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicles has been taken under rule 56A or rule 57A or rule 57B of the Central Excise Rules, 1944 : Provided that this exemption is not applicable to a manufacturer of said vehicles, (a) who is manufacturing such vehicles on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle. 47. If it is proved to the satisfaction of the Assistant Commissioner of Central Excise that the parts are intended to be used as original equipment parts in the manufacture of main battle tank falling under heading No. 87.10 of the said Schedule. 48. If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A or rule 57B of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited. (b) before clearance of the said goods a certificate from the Oil and Natural Gas Corporation Limited or as the case may be the Oil India Limited, to the effect that such goods are required to be used by them in connection with oil exploration or exploitation activity, is produced to the proper officer. (c) Such certificate or evidence as may be required by the proper officer for verifying that the said goods have been used in connection with the oil exploration or exploitation activity, is furnished. LIST 1 (see S. No. 41 of the Table) (1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clofazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atropine (15) Homatropin (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine. LIST 2 (see S. No. 43 of the Table) (1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5) Ethoxy methylene diethylmalonate (6) Hydrazine Hydrate (7) DL-2 Amino-1 butanol (8) Guanidine Nitrate (9) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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 (18) Solar lantern (19) Ocean thermal energy conversion systems (20) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 19 above (21) Solar photovoltaic cells LIST 6 (see S. No. 271 of the Table) (1) Argon/Krypton laser (2) Aspiration - irrigation - equipment (3) Automatic keratometer (4) Automatic refractometer (5) C.A.M. stimulator (6) Colour vision testing equipment (7) Complete refraction unit with phoropter/projectochart (8) Contact lens lathes (9) Contact lens-polishing machines (10) Contact lens thickness measuring gauge (11) Corneal Anesthesiometer (12) Cryo-lathe (13) Dark adaptometer (14) Diathermy equipment (15) Exophthalmometer (16) Fluorescein angiography equipment including fundus camera (17) Glare testing equipment (18) Gonioscope, 3 mirror lens, special lenses for laser delivery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 including valve frames (12) Nebulized humidifier (13) Hydrocephalus shunts (14) Hyper-baric oxygen chamber (15) Fogarty and embolectomy catheters (16) Implantable cardiac pacemakers (17) Intra-arterial catheters and guidewires and material for intervention radiology (18) Intra-cardiac patches (19) Nebulizers excluding :- (i) Ultrasonic nebulizers (ii) Heat nebulizers (20) Omayya reservoirs for intraventricular investigation/therapy (21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc. (22) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit, Urostomy Stoma cases such as bags, belts, adhesives, seals or discs or rolls adhesive remover, skin barriers micropore surgical tapes, bag closing clamps karaya seals paste or powder, irrigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor (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 (78) Implants for pain relief and bladder control (79) Artificial electronics larynx instruments (80) Ventilators other than those used with anaesthesia (81) Digital Video EEG System (82) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement (83) Linear accelerator (84) Small portable pumps used for giving slow infusion of anti-cancer drugs or thalassaemic drugs. LIST 8 (see S. No. 273 of the Table) (1) Electrostatic precipitation system including Automining Spray Nozzle, CO-Analyser, Emitting Electrode (2) Folt-filter systems including Pulse Valve, Filter Bag (3) Dust collector systems (4) Scrubber-counter current/venturi/packed-bed/cyclonic scrubbers (5) Air Sampler (CO, SO2, NOx, H2, SO3) (6) Continuous analyser for CO, SO2, NOx (7) Halogen detector (8) Mechanically skimmed oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Drilling spools and flanges, spacer spool, adopter, flanges, weldneck flanges, cross over spools/studs/units, gaskets and ring-joint gaskets (15) Shackles and clamps (16) Oil and gas separators, water bath heater, heater treater, pressure vessels, crude conditioning equipments, tanks manifolds, gas burners, gas detectors, wrapping/coating materials for line pipes (17) Medium and high pressure gas compressor, air compressor, water cooling equipments, MCC and electric panels, water-injection pumps, dosing pumps (18) Well stimulation equipments, accessories and spares (19) Mobile high pressure air compressures (20) Sucker Rod pumps, sucker rods, sub-surface pumps, Reda pumps and couplings, gas lift valves, packers and other equipments for secondary recovery (21) Instrumentation (22) Well completion equipments (23) Well and production platforms, their equipments, accessories and spares (24) Anthracite and garnet (25) Cathodic protection system (26) Gas collecting module (27) Hot oil circulating unit and spares (28) Mobile steam generator (29) Gravel pack (30) Pigs (31) Dehydration unit (32) laboratory and oil field chemicals, pour point depressant (PPD), well stimulation chemicals an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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