TMI BlogPrescribes effective rate of duty on goods falling under chapter 1 to 96X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise , dated the 1st March,2006 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 94 (E) dated the 1st March,2006,(iv) notification No. 5/2006-Central Excise , dated the1st March,2006, published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i), vide number G.S.R 95 (E) dated the1st March,2006,(v) notification No. 6/2006-Central Excise , dated the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 96 (E) dated the1st March,2006, and (vi) notification No. 10/2006-Central Excise, dated the1st March,2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 100 (E) dated the 1st March,2006, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below read with relevant List appended hereto and falling within the Chapter, heading or sub-heading or tariff item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able are ad valorem rates, unless otherwise specified. Explanation 2.- For the purposes of this notification, brand name means a brand 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 a person using such name or mark with or without any indication of the identity of that person. Table Sl.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 040291 10 04029920 132 [condensed milk other than put up in unit containers ] Nil - 2. 0902 Tea, including tea waste Nil - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil - 13A 133 [Deleted] 14. 1701 Sugar (other than khandsari sugar),- (a) Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) Rs.38 per quintal - (b) Other sugar Rs.71 per quintal 15. 1701 13 20, 1701 14 20 All goods Nil - 16. 1701 91 00 Bura, makhana, mishri, hardas or battasa(patashas) Nil - 17. 1703 Molasses (Other than produced in the manufacture of sugar by the vacuum pan process), for use in the manufacture of goods other than alcohol Nil - 18. 1703 All goods Rs.750 per MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, 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 price is sole consideration for such sale. Explanation 2. - For the purposes of this entry, per kg. retail sale price equivalent shall be calculated in the following manner, namely :- If the package contains X gm of biscuits and the declared retail sale price on it is Rs.Y, then, the per kg. retail sale price equivalent = (Y*1000)/X Illustration .- If the package contains 50 gm of biscuits and the declared retail sale price on it is ₹ 2, then, per kg. retail sale price equivalent = Rs.(2*1000)/50 = ₹ 40 28. 1905 32 19 or 1905 32 90 Wafer biscuits 6% - 29. 18, 19, 20, 21 or 22 Ice-cream and non-alcoholic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation 1 .- For the purposes of this entry, hand-rolled cheroot means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat Explanation 2. - For the purposes of this entry, retail sale price shall have the same meaning as given in Explanation 1 at Sl. No. 27 43. 2403 11 10 Tobacco, used for smoking through 'hookah' or 'chilam' , commonly known as ' hookah ' tobacco or ' gudaku ' 135 [12.5%] - 44. 2403 11 10 Hookah or gudaku tobacco, not bearing a brand name Nil - 45. 2403 11 90 or 2403 19 90 Other smoking tobacco, not bearing a brand name 136 [12.5%] - 46. 2403 19 21 Biris , other than paper rolled biris , man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement plant means- (i) a factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes; or (ii) a factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes 53. 2523 10 00 All goods 141 [12.5%] - 54. 2515 12 20 2515 12 90,6802 21 10,or 6802 21 90 Marble slabs and tiles 35 [Rs.60 per square meter] - 36 [55 2503 00 10 All goods for manufacture of fertilizers. Explanation.-For the purposes of this entry, the term fertilizers shall include bentonite sulphur. Nil 2] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 64. 27 Lean gas obtained from natural gas. Nil - 65. 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 2713 of the First Schedule, intended for use as feedstock in the manufacture of fertilizers Nil 2 and 3 119 [65A 27 The following bunker fuelsfor use in ships or vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST. Nil 52] 66. 27 or 28 Synthesis gas, if used in the manufacture of heavy water Nil - 67. 2701 All goods 1% 25 68. 2710 Kerosene received by the factory from the refinery intended for use in the manufacture of linear a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 72. 2710 Kerosene for ultimate sale through public distribution system Nil - 1 [73. 2710 The following goods, namely :- 14% - ] (a) Food grade hexane (b) Naphtha 74. 2710 5% ethanol blended petrol that is a blend,- Nil - (a) consisting, by volume, of 95% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid; and (b) conforming to Bureau of Indian Standards specification 2796. Explanation. - For the purposes of this entry appropriate duties of excise shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 269 '[77. 2710 19 20 Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports 2% -] 78. 2710 19 40 Light diesel oil 14% + ₹ 2.50 per litre - 2 [78A 2710 20 00 All goods 14% - ] 79. 2711 11 00 Liquefied natural gas Nil - 80. 2711 12 00, 2711 13 00, 2711 19 00 Liquefied petroleum gases (LPG) 8% - 84 [81 2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers by the Indian Oil Corporation Ltd., Hindustan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sulphuric acid used in a fertilizer plant for demineralisation of water Nil - 88. 28 Ammonia used in a fertilizer plant in refrigeration and purification process Nil - 89. 28 Ammonium chloride and manganese sulphate intended for use- Nil - (a) as fertilizers; or (b) in the manufacture of fertilizers, whether directly or through the stage of an intermediate product Explanation.- For the purposes of this entry, fertilizers shall have the meaning assigned to it under the Fertilizer (Control) Order, 1985 90. 28 Gold potassium cyanide manufactured from gold and used in the electronics industry 146 [12.5%] of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil - 101. 2808 00 10, 2809 10 00, 2809 20 10 or 2809 20 20 All goods used in the manufacture of fertilizers Nil 2 102. 2811 29 50 or 2811 29 90 Sulphur dioxide and sulphur trioxide, consumed in the manufacture of sulphuric acid, within the factory of production Nil - 103. 2833 29 Agricultural grade zinc sulphate ordinarily used as micronutrient Nil - 104. 2853 The following goods used within the factory of production, namely:- Nil - (i) Distilled or conductivity water and water of similar purity (ii) Liquid air (whether or not any fraction has been removed) 105. 28 or 29 The bulk drugs specified in List 1 Nil - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17th March, 2012, dated the 17th March, 2012) Nil - (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) Nil 2 109. 28, 29 or 30 All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from duty of excise Nil - 227 [ 109A 28, 29 or 38 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 6% -] 110. 29 2-Cyanopyrazine Nil - 111. 2902 43 00 p-Xylene 6% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ypes of contraceptives Nil - 119. 30 Desferrioxamine injection or deferiprone Nil - 120. 30 Formulations manufactured from the bulk drugs specified in List 1 Nil - Explanation.- For the purposes of this entry, 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 121. 30 Cyclosporin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 131. 32 Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to - Nil - (i) Bank Note Press, Dewas (ii) Currency Note Press, Nasik (iii) India Security Press Nasik (iv) Security printing press, Hyderabad (v) Bhartiya Reserve Bank Note Mudran Limited, Mysore (vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony 132. 3202 90 30 Enzymatic preparations for pretanning Nil - 183 [133. ***] 85 [133A 3208, 3815, 3901, 3920 The following goods for use in the manufacture of Ethylene Vinyl Acetate (EVA) sheets or backsheet for manufacture of solar photovoltaic cells or modules, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging 86 [142 3605 00 10 or 3605 00 90 Matches, in or in relation to the manufacture of which, any or all the processes of 'frame filling', dipping of splints in the composition for match heads', 'pasting of labels on match boxes, veneers or cardboards' and 'packaging' are carried out with the aid of power. 6% -] 143. 37 Colour positive unexposed cinematographic film in rolls of any size and length and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet. Nil - 229 [144 38 Concrete Mix or Ready-mix Concrete (RMC), manufactured at the site of construction for use in construction work at such site. Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil 51] 230 [148AA 3923 21 00 or 3923 29 All goods 15% -] 285 [148AAA 3921 19 00 Membrane Sheet and Tricot / spacer for use in the manufacture of Reverse Osmosis (RO) membrane for household type filters 6% 2] 231 [***] 231 [***] 231 [***] 149. 3923 90 20 Aseptic bags 6% - 90 [149A Any Chapter Security fibre and security threads for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore Nil 2] 150. 4005 The following goods, namely:- Nil - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness not exceeding 6mm used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421. Nil - 159. 45, 48, 68, 73, 84, 85 or 87 Parts of main battle tanks intended to be used in the manufacture of such tanks Nil 2 and 11 160. 4707 Waste paper and paper scrap 6% - 161. 4707 Recovered (waste and scrap) paper or paper board, arising from writing or printing paper ,in the course of printing of educational textbooks Nil - 162. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets Nil - 163. 48 Paper and paperboard or articles made there from manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6% 13 172. 5307 10 10 5307 20 00 Jute Yarn Nil - 233 [***] 173. 5607 90 Of jute or other textile bast fibres of heading 5303 Nil - 39 [173A 57 The following goods, namely:- (i) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations; (ii) Carpets and other textile floor coverings, knotted, woven, tufted, or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (iii) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up. Explanation. - For the purposes of Chapter 57, the term machines shall not include manually operated implements, used independently by hand, such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15] 150 [180A 6403 or 6405 Leather Footwear Explanation: For the purposes of this entry, leather footwear means footwear with uppers of leather where leather refers to the goods of headings 4107 or 4112 to 4114. 6% -] 4 [181. 64 Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather of retail sale price not exceeding ₹ 500 per pair. Nil 15 ] Explanation .-The expression retail sale price shall have the same meaning as specified in Sl. No. 180 182. 6406 (except 6406 90 40 and 6406 90 50) All goods 6% - 183. Any Chapter Parts of umbrellas and sun umbrellas including umbrella panels 6% - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than gold ore, concentrate or dore bar. Nil - Explanation.- For the purposes of this entry, primary gold means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. 234 [189 71 Gold bars, other than tola bars, bearing manufacturer‟s engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of- (i) (a) Gold ore or concentrate; (b) Gold dore bar; or (ii) Silver dore bar Explanation.- For the purposes of this entry, gold dore bar‟ shall mean dore bars having gold content not exceeding 95% and silver dore bar‟ shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition 256 [ 9.35% ] 256 [ 9.35% ] - -] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) articles in relation to gold shall mean anything (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. Nil -] 193. 71 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 - 194. 7105 Dust and powder of synthetic precious or semi- precious stones 6% - 287 [195. 7105 or 7112 (i) Dust and powder of natural precious or semiprecious stones; (ii) waste and scrap of precious metals or metals clad with precious metals, arising in course of man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 274 [200. 7114 (I) Articles of goldsmiths‟ or silversmiths‟ wares of precious metal or of metal clad with precious metal, bearing a brand name; 1% 25 (II) Gold coins of purity 99.5% and above, bearing a brand name when manufactured from gold on which appropriate duty of customs or excise has been paid; Nil 52A (III) Silver coins of purity 99.9% and above, bearing a brand name when manufactured from silver on which appropriate duty of customs or excise has been paid. Nil 290 [ 52A ] Explanation . For the purposes of this exemption,- (1) brand name means a brand name or trade name, whether registered or not, that is to say, a name or 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 mane or mark with or without any indication of the identity of that pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil - 209 7321 or 9405 Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas Nil - 210. 7326 19 90 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapters 40, 73, 83, 85, 87 or 95 Nil - 211. 7326 20 10 All goods Nil - 94 [211A 7326 9099 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators Nil 50] 212. 42 [7323 or 7615 10 11] Pressure cookers 6% - 213. 7402 or 7403 Unrefined copper and unwrought copper, intended for use in the manufacture of ute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 221. 7604 or 7608 or 7609 00 00 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of - Nil 2 (1) artificial limbs; or (2) any of the following rehabilitation aids, namely:- (i) Somi brace (ii) Ash brace (iii) Taylor brace (iv) Four post collars (v) Thumb splint (vi) Finger splint (vii) Axilla crutches (viii) Elbow crutches (ix) Walking frames (x) Wheel chair or tricycle components (xi) Braille shorthand machine (xii) Folding cane for blind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery, including instruments, apparatus and appliances, auxiliary equipment and their components or parts required for setting up of water treatment plants; (2) Pipes and pipe fittings needed for delivery of water from its source to the plant (including the clear treated water reservoir, if any, thereof), and from there to the first storage point; (3) Pipes and pipe fittings of outer diameter exceeding 10 cm when such pipes are integral part of the water supply projects Explanation.- For the purposes of this entry, water treatment plants includes a plant for desalination, demineralisation or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes Nil 23 234. 8401 Nuclear fuel Nil - 235. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8421 21 20 Replaceable kits of all water filters except those operating on reverse osmosis technology 6% - 97 [ 241A Any Chapter Reverse Osmosis (RO) membrane element for household type filters 6% -] 98 [ 241B 8422 20 00, 8422 30 00, 8422 40 00, 8422 90 10, 8422 90 90 The following goods used in processing and packaging of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat, namely:- (i) machinery for cleaning or drying bottles or other containers; (ii) machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; (iii) other packing or wrapping machinery; (iv) parts of machinery at (i) to (iii) 6% -] 242. 8424 90 00 Parts of mechanical appliances of a kind used in agriculture or horticulture Nil - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et web offset rotary printing machines with a minimum speed of 70,000 copies per hour 6% - 249. Any Chapter Mailroom equipment, namely:- 6% - (i) Overhead Conveyor Gripper; (ii) Stacker; (iii) Wrapper; (iv) Labeler; (v) Strapper; (vi) Inserter; (vii) Delivery Conveyor compatible for use with the printing machines specified at Sl. No. 247 and 248 250. 8443 99 Parts for the manufacture of printers falling under sub-heading 8443 32 6% 2 and 3 251. 8445, 8448, 8483 (except 84831010) 8484, 8487 90 00 Goods required by a jute mill for making jute textiles Nil 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods mentioned at (i) to (iv) above. Nil Nil Nil Nil Nil - - - - 2] 257. 8481 80 41 or 8481 90 10 All goods Nil - 258. 8483 10 10 All goods 6% - 259. 8483 10 10 Crank shafts for sewing machines, other than those with in-built motors. Nil - 260. 85 Batteries for goods as specified against Sl.No.274 6% 24 261. 85 Battery packs of Lithium ion batteries supplied to the manufacturer of Hybrid or electric vehicle 6% 2 and 3 262. 8502 Diesel generating sets assembled, at site of installation, from duty paid engine and generators Nil - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 259 [263H ***] 259 [263I ***] 263J 8517 62 30 Broadband modem 4% 16 263K 85 or any other Chapter (a) Parts, components and accessories 260 [ (except populated printed circuit boards) ] for manufacture of broadband modem (b) sub-parts for manufacture of the items mentioned at (a) above Nil 2 263L 8517 69 30 Routers 4% 16 263M 85 or any other Chapter (a) Parts, components, and accessories 260 [ (except populated printed circuit boards) ] for manufacture of routers (b) Sub-parts for manufacture of items mentioned at (a) above Nil 2 263N 8517 69 60 Set-top boxes for gaining access to Internet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorder (DVR)/Network Video Recorder (NVR) [tariff item 8521 90 90]; (vi) CCTV Camera/IP Camera [tariff item 8525 20 80]; (vii) Reception apparatus for television but not designed to incorporate a video display [tariff item 8528 71 00]. 4% 16 263W Any Chapter (a) Parts or components for use in manufacture of Populated printed circuit board of,- (i) Lithium-ion battery other than battery for mobile handset [tariff item 8507 60 00]; (ii) Broadband Modem [tariff item 8517 62 30]; (iii) Router [tariff item 8517 69 30]; (iv) Set-top box for gaining access to internet [tariff item 8517 69 60]; (v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) [tariff item 8521 90 90]; (vi) CCTV Camera/IP Camera [tariff item 8525 20 80]; (vii) Reception apparatus for television but not designed to incorporate a video display [tariff item 8528 71 00]. (b) Sub-parts for use in the manufacture of the parts or components at (a) above. Nil Nil 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b). 244 [ 272A 8607 All goods 6% - 272B 8608 All goods 6% - 272C 8609 00 00 Refrigerated containers 6% -] 273. 87 The following goods namely:- (i) Motor vehicles falling under headings 8702 and 8703 cleared as ambulances duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles; 160 [12.5%] - (ii) Motor Vehicles falling under 8702 and 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles for transport of up to seven persons), which after clearance has been registered for use solely as ambulance; 161 [12.5%] 26 45 [(iii) Motor vehicles fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 22, 8702 90 28 or 8702 90 29 All goods 12.5% -] 278. 8703 Hybrid motor vehicles 162 [12.5%] - Explanation. - For the purpose of this entry, hybrid motor vehicle means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro-hybrid motor vehicle with start and stop technology, using battery powered electric motor only while in static condition 279. 8703 Three wheeled vehicles for transport of not more than seven persons, including the driver 163 [12.5%] - 280. 8703 Cars (for the transport of up to seven persons, including the driver) for physically handicapped persons 6% 28 281. 8704 Motor vehicles, other than petrol driven dumpers of tariff item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle drive trains 287. 8702, 8703, 8704 Three or more axled motor vehicles for transport of goods or for transport of eight or more persons, including the driver (other than articulated vehicle) 167 [12.5%] - Explanation.- For the purposes of this entry, articulated vehicle means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle 288. 8702,8703, 8704 or 8716 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- 30 (i) (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 24% (ii) for the transport of more than twelve persons, excluding the driver; 168 [12.5%] (iii) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 5 [ 14% ] - (a) for use off the highway; (b) with net weight (excluding payload) exceeding eight tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes 6 [292. 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab 14% - ] 7 [292A 8706 00 29, 47 [***] All goods 14% - ] 48 [292B 8706 00 42 All goods 13% -] 293. 8714 Parts and accessories of vehicles of heading 8712 and 8713 Nil - 294. 8716 Trailers fitted with diesel generating sets intended for supply to the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - For the purpose of this entry, ‖hybrid motor vehicle‖ shall have the same meaning as specified in Sl .No.278 299. 8802 All goods Nil 31 300. 8802 All goods Nil 32 301. 8802 All goods Nil 33 302. 8803 Parts of- (i) goods falling under heading 8801; or (ii) goods falling under tariff item 8802 60 00 Nil - 303. 13 [ Any Chapter ] Parts including pnuematic tyres of rubber, new or retreaded (other than rubber tubes), of aircraft of heading 8802 Nil 34 304. 13 [ Any Chapter ] Parts including pnuematic tyres of rubber, new or retreaded (other than rubber tubes), of aircraft of heading 8802 Nil 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of goods falling under heading 8901,8902,8904,8905 (except sub-heading 8905 20) or 8906, in accordance with the provisions of section 65 of the Customs Act,1962 (52 of 1962) 205 [ Explanation .- Nothing contained in this exemption shall have effect on or after the 24th day of November, 2015.] Nil 2 and 3 206 [306C Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906 Explanation .- For the purposes of this entry, it is clarified that in the case of steel already procured under Sl.No.306B above and lying unutilized,- (i) the unit will furnish a separate bond to the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and (ii) in the event of failure to use such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 317. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Customs, dated the 17th March, 2012 Nil - 318. 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 6% - 174 [ 318A 90 or any other Chapter The following goods for use in the manufacture of pacemakers (tariff item 9021 50 00 ), namely:-(i). Battery; (ii). Titanium; (iii). Palladium wire; (iv). Eutectic wire ; (v). Silicone resins or Silicone rubbers; (vi). Solder paste; (vii). Reed switch; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 326. 9608 or 9609 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 2 327. 32,38,39, 44 or 70 68 [Goods specified in List 9, for the manufacture of rotor blades and intermediates, parts and sub-parts of rotor blades, for wind operated electricity generators.] Nil 36 250 [327A 38, 39 or 68 Goods specified in List 9A, for the manufacture of rotor blades and intermediates, parts and sub-parts of rotor blades, for wind operated electricity generators. 6% 36] 328. Any Chapter Parts used within the factory of production for manufacture of power tillers of heading 8432 Nil - 329. Any Chapter Goods supplied for,- (a) the official use of foreign diplomatic or consular missions i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 falling under heading 8706 of a motor vehicle of Chapter 87 Nil 40 335. Any Chapter Parts of hearing aids Nil - 336. Any Chapter All goods supplied against International Competitive Bidding. Nil 41 337. Any Chapter All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, 16 [ required for setting up of an ultra-mega power project specified in List ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for 18[expansion of mega power projects, namely, Vindhyachal STPP Stage-V (Expansion Unit) - 500 MW (NTPC) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) MW (M/s. Torrent Power Ltd.) so certified before the 19th day of July, 2012] by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power Nil 44 Explanation. - For the purpose of entry 338 and this entry, mega power project means :- (a) A thermal power plant of a capacity of 700 MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) A thermal power plant of capacity of 1000 MW or more, located in States other than those specified in clause (a) above; or (c) A hydel power plant of a capacity of 350 MW or more, located in the States of Jammu and Kashmir, Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or vehicles for transport of up to seven persons), which after clearance has been registered for use solely as ambulance; (iii) Motor vehicles falling under heading 8702, 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles and Sports Utility Vehicles specified at Sl. No. 356), which after clearance have been registered for use solely as taxi. (iv) Sports Utility Vehicles specified against Sl. No. 356, which after clearance have been registered for use solely as taxi. 8% 8% 80% of the excise duty paid at the time of clearance 80% of the excise duty paid at the time of clearance - 26 26 26 348 8701 Road tractors for semitrailers of engine capacity more than 1800 cc 8% - 349 277 [ 8702 10 21 to 8702 10 29, 8702 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation- For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm and above 24% - 357 8702,8703 Hydrogen vehicles based on fuel cell technology Explanation.-For the purposes of this entry, Hydrogen Vehicle means a motor vehicle, that converts the chemical energy of hydrogen to mechanical energy by reacting hydrogen with oxygen in a fuel cell to run electric motor to power the vehicle drive trains 8% - 358 8702, 8703, 8704 Three or more axled motor vehicles for transport of goods or for transport of eight or more persons, including the driver (other than articulated vehicle) Explanation.- For the purposes of this entry, articulated vehicle means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle 8% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 - - 363 8706 00 43 For dumpers, other than petrol driven, other than those designed,- (a) for use off the highway; (b) with net weight (excluding pay-load) exceeding eight tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes. 10% - 364 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab. 10% - 365 8706 0029 All goods 10% - 366 8706 00 42 All goods 9% - 367 8706 00 31 or 8706 00 41 Chassis fitted with engines for three wheeled motor vehicles 8% - 368 8711 Motor-cycles (including mopeds) and cycles fitted with an auxili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person using such name or mark with or without any indication of the identity of that person. 2. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed 3. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table. 4. The Commissioner of Central Excise, having jurisdiction over the refinery, permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon. 5. If the manufacturer of the food preparations produces a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If yes, the name and address of job-worker, processes undertaken by them and the quantity of biris in relation to which such processes have been carried out in the previous financial year. Name and address of the job-worker Nature of processes under taken Quantity of biris 5. Total quantity of biris manufactured and cleared in the previous financial year by the manufacturer. I hereby declare that the information given in above is true, correct and complete in every respect. (Signature and name of the assessee or authorized signatory) Place : Date: 8. If produced or processed by the Heavy Water Plant, Manuguru (Andhra Pradesh), Indira Gandhi Centre for Atomic Research, Kalpakkam, Heavy Water Plant, Talcher (Orissa), Bhabha Atomic Research Centre (BARC), Mumbai and Bhartiya Nabhikiya Vidyut Nigam Limited, a Public Sector Enterprise under the administrative control of Department of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price has been declared; and (iii) in which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid. 15. This exemption shall apply only to such footwear on which the retail sale price is indelibly marked or embossed on the footwear itself. 16. 188 [If the said excisable goods are manufactured from inputs or capital goods on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs or capital goods has been taken by the manufacturer of such goods (and not the buyer of such goods) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. ] 192 [Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Central Excise Tariff Act, 1985,[5 of 1986] on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975[51 of 1975], as the case may be, has already been paid. 23. If, a certificate issued by the Collector or District Magistrate or Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table. 24. If supplied to the electric vehicle manufacturers who are registered with IREDA or any state nodal agency notified for the purpose by the Ministry of New and Renewable Energy for Central Financial Assisitance (CFA) 25. 190 [If the said excisable goods are manufactured from inputs or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent evidencing the payment of excise duty, as mentioned in paragraph (a); (4) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and (5) where the manufacturer has not collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect; (c) the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within seven days of the receipt of the said claim for refund, after such verification as may be necessary, shall determine the amount refundable to the manufacturer and shall intimate the same to the manufacturer. In case the credit taken by the manufacturer is in excess of the amount so determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, Public Sector Undertakings of the Central Government or the State Governments; or (b) an operator or on his behalf for the purpose of operating scheduled air transport service or scheduled air cargo service; Explanation.- for the purposes of this entry,- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operation; (b) scheduled air transport service means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, each flight being open to use by members of the public; and (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 32. If,- (a) the aircraft is procured by:- (i) the Aero Club of India, New Delhi, recognised as a National Sports Federation by Ministry of Youth Affairs and Sports, Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pair or maintenance of aircraft procured by Aero Club of India; or (ii) procured for servicing, repair or maintenance of aircraft, which are used for imparting flying training in a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation or for operating non-scheduled (passenger) services or non-scheduled (charter) services. Explanation.- The expressions, Aero Club of India, operator, non-scheduled (passenger) services and non-scheduled (charter) services, shall be understood as in Condition No. 32 or 33. 36. If , before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the 69 [manufacture of rotor blades and intermediates, parts and sub-parts of rotor blades, for wind operated electricity generators]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the 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. 40. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second 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. 41. If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under section 3 of the said Customs Tariff Act when imported into India. 176 [Provided that if the goods when imported into India are so exempt from the said duties of customs subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding mega power project status issued as above is provisional, the chief executive officer of the project furnishes a security in the form of a 15 [ Fixed Deposit Receipt or Bank Guarantee ] from any scheduled bank for 294 [ a term of one hundred and twenty-six months ] in the name of the President of India for an amount equal to the duty of excise payable but for this exemption, to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, having jurisdiction and if the project developer fails to furnish the final mega power status certificate 295 [ with in a period of one hundred and twenty months ] from the date of clearance of excisable goods, the said security shall be appropriated towards duty of excise payable on such clearances but for this exemption; (c) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said mega power project under the Government of India initiative, indicating the quantity, description and specification thereof; (d) the Chief Executive Officer of the project furnishes an undertaking to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46. If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 13 of the CENVAT credit rules, 2004. 51 [47. ***] 105 [48. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd. to the effect that- (i) the goods are produced by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. ; 73 [49. If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the manufacturer or the warehouse keeper, as the case maybe, submit an undertaking to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.] 179 [52A. 191 [If the said excisable goods are manufactured from inputs or capital goods or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under 196 [section 66B] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or capital goods or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. ]] 197 [ Explanation .- For the purposes of this con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g mill (3) Sifter or siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing machine (for cleaning and preparing fibre for spinning) (7) Motorised spinning ratts. LIST 5 (See S.No.230) (1) Yarn / Fabric mercerising; machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye kitchen accessories (4) Wet fabric spreading and squeezing machine (5) Relax drum/ conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer (6) Compacting Machine (7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories (8) Soft package winders (dye package winders) (9) Automatic dye weighing and dispensing machine (10) Open width Tubular inspection machine (11) Fastness testing equipment (12) Shrinkage testing equipment (13) Indigo dyeing range with/ without sizing plant (14) Computer colour matching equipment (15) High speed computer control padding mangle (16) Powder dot coating machine (17) Laser engraver (18) Pre-shrinking range for flat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chine (11) Beam dyeing machine for silk fabric (12) Semi-automatic screen-printing machine (13) Loop agers (14) Design studio equipment (15) Colour kitchen equipment (16) Colour matching computer. LIST 7 (See S. No.232) (1) Gas compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-in-coolers/walk-in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver (9) Purger (10) Air cooling unit/air handling unit, all types (11) Evaporator coil, all types (12) Plate freezer (13) Blast freezer (14) IQF freezer (15) Cooling tower (16) Condenser-atmospheric/shell and tube/ evaporative (17) Valves and fittings (18) Mobile pre-cooling equipment (19) Stationary pre-cooling equipment (20) Control equipment for control atmosphere/modified atmosphere cold storage (21) Refrigeration equipment(including compressor, condensing units and evaporator) having capacity of 2 Tonne Refrigeration and power rating 5 KW and above (22) air conditioning equipment and panels having capacity of 3 Tonne air-conditioning and above. LIST 8 108 [(See S.No. 332 and 332A)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 254 [LIST-9A (See S.No. 327A) (1) Epoxy resin, falling under tariff item 3907 30 10. (2) Vinyl ester adhesives, falling under tariff item 3905 99 90. (3) Hardener for adhesive resin, falling under tariff item 3824 90 90. (4) Hardeners, falling under tariff item 3824 90 90. (5) Polyester based infusion resin and hand layup resin (both falling under tariff item 3907 91 90. (6) Carbon pultrusion, falling under tariff item 6815 10 90.] 21 [List 10 (See S. No. 337 of the Table) 1 Krishnapatnam UMPP, Andhra Pradesh- 6x660= 3960 MW (Coastal Andhra Power Ltd.) 2 Mundra UMPP, Gujarat- 5x800= 4000 MW (Coastal Gujarat Power Ltd.) 3 Sasan, Madhya Pradesh- 6x660= 3960 MW (Sasan Power Ltd.) 4 Tilaiya UMPP, Jharkhand- 5x800= 4000 MW (Jharkhand Integrated Power Ltd.) 5 Orissa UMPP, Orissa- 5x800= 4000 MW 6 Chhattisgarh UMPP, Chhattisgarh- 5x800= 4000 MW 7 Cheyyur UMPP,- 5x800= 4000MW List 11 (See S. No. 338 of the Table) 1 Parbati-II, Himachal Pradesh - 4x200=800 MW (NHPC) 2 Teesta- V, Sikkim - 3x170=510 MW (NHPC) 3 Sipat-II, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x800= 1600MW (NTPC) 42 Rajiv Gandhi CCPP Stage- II Phase-I, Kerala- 3x350 =1050 MW (NTPC) 43 Gidderbha STPP, Punjab - 4x660= 2640 MW (NTPC) 44 Khargone Super TPP, M.P. - 2x660= 1320 MW (NTPC) 45 Gadarwara Super TPP, M.P. - 58 [2x800= 1600 MW] (NTPC) 46 Katwa Super TPP, West Bengal - 59 [2x660= 1320 MW] (NTPC) 27 [ 47 47 Bilhaur STPP, Uttar Pradesh -2x660= 1320 MW (NTPC); and ] 48 Talcher 186 [STPP] Stage-III, Orissa - 2x660=1320 MW (NTPC) 49 Khedar (Hissar), Haryana - 1000 (+200) MW (HPGCL) 60 [50 Shree Singaji Thermal Power Project- 2X600=1200 MW] 51 Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.) 52 Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh - 2x800=1600 MW (APPDCL) 53 Chandrapur Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 54 Koradi Expansion, Maharashtra- 3x660= 1980 MW (MSPGCL) 55 Bhusawal Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL) 56 Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2x660)= 1320 MW (RRVUNL) 57 Supercritical TPP at Chhabra, Rajasthan - 2x660= 1320 MW (RRVUNL) 58 No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gy Pvt. Ltd Srikakulam, Andhra Pradesh.- 2x660 MW 86 Monnet Power Corporation Ltd. Malibrahmani, Orissa- 2x525 MW 87 Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh- 2x520 MW 88 Corporate Power Ltd. Chandwa, Jharkhand- 4x270 MW 89 Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh- 2x660 MW 90 Lalitpur Power Generation Company Ltd. Lalitpur, U.P.- 3x660 MW 91 Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra- 2x660 MW 92 Lanco Babandh Power Ltd. Dhenkanal, Orissa- 2x660 MW 28 [ 93 DB Power Ltd. Vadodarha TPP Janjgir - Champa Chattisgarh- 2x600 MW] 94 Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh- 2x600 MW 95 Essar Power Jharkhand Ltd. Tori, Jharkhand- 2x600 MW 96 MB Power (MP) Ltd. Anuppur, Madhya Pradesh- 2x600 MW 97 RKM Powergen Pvt. Ltd. Uchpinde TPP Janjgir- Champa, Chattisgarh- 4x360 MW 98 IL FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu- 2x600 MW 99 Meenakshi Energy Pvt. Ltd Thamminapatanam, Andhra Pradesh-Ph-1:2x 150 Ph-II 2x350 MW 100 SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 31-12-2016 1st day of January, 2017 before it was read as: 4011 50, 4011 69 00, 4011 99 00, 4013 20 00 or 4013 90 50 276. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: 84 (except 8424 81 00, 8432, 8433, 8436,8437, 8452 10 12, 8452 10 22, 8452 30, 8452 90, 8469 00 30, 8469 00 40, 8479 89 92) 277. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: 8702 10 91, 8702 10 92, 8702 10 99, 8702 90 91, 8702 90 92, 8702 90 99 278. Inserted vide Not. 02/2017 - Dated 11-1-2017 279. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, 31 st day of March, 2017 280. Inserted vide Not. 06/2017 - Dated 2-2-2017 281. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, All goods 282. Inserted vide Not. 06/2017 - Dated 2-2-2017 283. Substituted vide Not. 06/2017 - Dated 2-2-2017 before it was read as, 31 284. Inserted vide Not. 06/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 16-5-2017, before it was read as, 79 [within a period of sixty months] ************************************ Old Notes:- 1. Substituted vide Notification No.21 /2012-Central Excise, dated 30/03/2012 , before it was read as;- 73. 2710 Food grade hexane 14% - 2. Inserted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 3. Substituted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 before it was read as:- 3307 90 4. Substituted vide Notification No. 24 /2012 -Central Excise, Dated 08/05/2012 before it was read as:- 181. 64 The following goods, namely :- (a) Footwear- chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad as:- required for setting up of an ultra-mega power project 17. Sl. No. 338, in the entries under column (3), Substituted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, before it was read as:- supplied to mega power projects 18. Substituted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, before it was read as:- expansion of an existing mega power project so certified 19. Inserted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, 20. Inserted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, 21. Inserted vide Notification No. 34/2012 - Central Excise, Dated 10/09/2012, 22. Substituted vide Notification No.35/2012-Central Excise, dated 14/09/2012 before it was read as:- Rs.6.35 per litre 23. Substituted vide Notification No.35/2012-Central Excise, dated 14/09/2012 before it was read as:- Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31. Substituted vide Notification No.12/2013-CE, dated 1/03/2013 , before it was read as:- 31st day of March, 2013 32. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 33. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 34. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 35. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013. , before it was read as:- ₹ 30 per square meter . 36. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013. before it was read as:- 55. 2503 00 10 All goods for manufacture of fertilizers Nil 2 37. Substituted vide Notification No. 12/2013-C.E, dated 1/03/2013. , before it was read as:- 134. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Following motor vehicles, namely:- (i) Motor vehicles of engine capacity not exceeding 1500 cc; and 24% - (ii) Motor vehicles of engine capacity exceeding 1500 cc; 27% - 47. Omitted vide Notification No. 12/2013-C.E, dated 1/03/2013. , before it was read as:- 8706 00 42 48. Inserted vide Notification No. 12/2013-C.E, dated 1/03/2013. 49. Omitted vide Notification No. 12/2013-C.E, dated 1/03/2013. efore it was read as:- 306. 8901 All goods, cleared by a person or entity holding a general licence for foreign trade under section 406 of the Merchant Shipping Act,1958(44 of 1958) granted by the Director General Shipping, for the goods. Nil 47 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 24/2013-Central Excise dated August, 2013 , before it was read as, 50 Khandwa, Madhya Pradesh - 2x500= 1000 MW (MPPGCL) 61. Inserted vide Notification No. 24/2013-Central Excise dated August, 2013 . 62. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, 55 [7%] 63. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, 3% . 64. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, 4% 65. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, 56 [7%] 66. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, 4% 67. Substituted vide Notification No. 25/2013-Central Excise August, 2013 , before it was read as, 4% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 284A, which after clearance have been registered for use solely as taxi. 72% of the excise duty paid at the time of clearance 26] 78 . Inserted vide Notification No. 04/2014 - Central Excise dated 17th February, 2014 79. Substituted vide Notification No. 04/2014 - Central Excise dated 17th February, 2014 before it was read as, within a period of thirty six months 80. Substituted vide Notification No. 06/2014-Central Excise, dated 25th June, 2014 , before it was read as, 30th day of June, 2014 81. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 , before it was read as, 12% 82. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 , before it was read as, 2403 19 90 83. Substituted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 , before it was read as, Rs.7.50 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was read as, 180. 64 Footwear of retail sale price not exceeding ₹ 500 per pair. Nil 15 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 price is the sole consideration for sale 93. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 94. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 95. Inserted vide Notification No. 12/2014-Central Excise, dated 11th July, 2014 96. Inserted vide Notification No. 12/2014-Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before it was read as, 22 [ 1.20 per litre ] 111. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014 , before it was read as, 83 [₹ 2.35 per litre ] 112. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014 , before it was read as, 23 [ 1.46 per litre ] 113. Substituted vide Notification No. 22/2014-Central Excise dated 12th November, 2014 , before it was read as, ₹ 3.75 per litre 114. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014 , before it was read as, 110 [ 2.70 per litre ] 115. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014 , before it was read as, 111 [3.85 per litre] 116. Substituted vide Notification No. 24/2014-Central Excise, dated 2nd December, 2014 , before it was read as, 112 [2.96 per litre 117. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 [₹10.25 per litre] 131. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 31st day of March, 2015 132. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, Condensed milk 133. Deleted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 33 [13A 2008 11 00 Peanut butter Nil -] 134. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% . 135. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% . 136. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% . 137. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% . 138. Substituted vide Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 157. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% 158. Sl No. 254A, 254B inserted vide Not. 12/2015 - Dated 1-3-2015 159. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 75 [263A 8517 (i) Mobile handsets including cellular phones 6% - (ii) Mobile handsets including cellular phones 1% 16] 160. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% 161. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% 162. Substituted vide Not. 12/2015 - Dated 1-3-2015 , before it was read as, 12% 163. Substituted vide Not. 12/2015 - Dated 1-3-2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot. 24/2015 - Dated 30-4-2015 , before it was read as, 133. 3204 or 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles Nil - 184. Substituted vide Not. 24/2015 - Dated 30-4-2015 , before it was read as, The following goods, namely:- 185. Substituted vide Not. 24/2015 - Dated 30-4-2015 , before it was read as, - 186. Substituted vide Not. 31/2015 - Dated 28-5-2015 , before it was read as, STPP 187. Inserted vide Not.32/2015 - Dated 4-6-2015 188. Substituted vide Not. 36/2015 - Dated 17-7-2015 , before it was read as, If no credit under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 has been taken in respect of the inputs or capital goods used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, 143 [Rs. 6.64 per litre] 203. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, 144 [Rs. 4.26 per litre] 204. Substituted vide Not. 43/2015 - Dated 6-11-2015, w.e.f. 7th day of November, 2015, before it was read as, 145 [Rs. 6.62 per litre] 205. Inserted vide Not. 44/2015 - Dated 24-11-2015 206. Inserted vide Not. 44/2015 - Dated 24-11-2015 207. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, 201 [ Rs.7.06 per litre ] 208. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, 202 [Rs.8.24 per litre] 209. Substituted vide Not. 46/2015 - Dated 16-12-2015, w.e.f. 17th day of December, 2015, before it was read as, 203[Rs.4.66 per litre] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 74 [ Provided that nothing contained in this notification shall apply to the goods specified against serial number 296 and 297 of the said Table after the 131 [31st day of March, 2016]: 224. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 81 [16%] 225. Inserted vide Not. 12/2016 - Dated 1-3-2016 226. Inserted vide Not. 12/2016 - Dated 1-3-2016 227. Inserted vide Not. 12/2016 - Dated 1-3-2016 228. Inserted vide Not. 12/2016 - Dated 1-3-2016 229. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 144. 38 Concrete mix manufactured at the site of construction for use in construction work at such site Nil - 230. Inserted v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 235. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 64 [8%] 236. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 191. 71 The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory namely:- (i) gold bars, other than tola bars, bearing manufacturer s or refiner s engraved serial number and weight expressed in metric units and gold coin of purity not below 99.5; 65 [9%] (ii) Silver in any form, except silver coins of purity below 99.9% 66 [8%] - 237. Substituted vide Not. 12/2016 - Dated 1-3-2016 , before it was read as, 67 [8%] 238. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 254. Inserted vide Not. 12/2016 - Dated 1-3-2016 255. Omitted vide Not. 19/2016 - Dated 26-4-2016 before it was read as, 247 [2] 256. Substituted vide Not. 22/2016 - Dated 5-5-2016 , before it was read as, 9.5% 257. Substituted vide Not. 22/2016 - Dated 5-5-2016 , before it was read as 9.5% 258. Inserted vide Not. 22/2016 - Dated 5-5-2016 259. Omitted vide Not. 22/2016 - Dated 5-5-2016 before it was read as 263H 8518 Speakers for manufacture of mobile handsets including cellular phones 2% 2 and 16 263I 85 or any other Chapter (a) Inputs or parts for manufacture of speakers of mobile handsets including cellular phones (b) Inputs or sub-parts for manufacture of parts mentioned at (a) above Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 268. Inserted vide Not.32/2016 - Dated 26-8-2016 269. Substituted vide Not.32/2016 - Dated 26-8-2016 before it was read as, 77. 2710 19 20 Aviation turbine fuel 226 [for supply to Scheduled Commuter Airlines (SCA) from the Regional Connectivity Scheme(RCS) airports] 8% - 270. Substituted vide Not. 33/2016 - Dated 2-9-2016 , before it was read as, 51 271. Substituted vide Not. 34/2016 - Dated 8-9-2016 , before it was read as, 192. 71 (I) Articles of goldsmiths or silversmiths wares of precious metal or of metal clad with precious metal, not bearing a brand name; Nil - (II) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; Nil - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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