Section 5A of the Central Excise Act, 1944 – Power to grant exemption from duty of excise – Exemption to specified excisable goods
NOTIFICATION NO. 1/2011-CENTRAL EXCISE
DATED 1-3-2011
G.S.R.116(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on 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 and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 1% ad valorem :
Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs or tax on input services has been taken under the provisions of the CENVAT Credit Rules, 2004.
Table
| S.No. | Chapter or heading or sub-heading or tariff item of the First Schedule | Description of the excisable goods |
| (1) | (2) | (3) |
| 1 | 1302 19 20, 1302 19 30 | Cashew shell liquid (CNSL) |
| 2 | 1404 90 50 | Indian Katha |
| 3 | 1501 00 00 | All goods |
| 4 | 1502 | All goods |
| 5 | 1503 00 00 | All goods |
| 6 | 1504, 1505, 1506 | All goods |
| 7 | 1516 10 00 | All goods |
| 8 | 151710 | Margarine |
| 9 | 16 | All goods |
| 10 | 1901 10 | All goods put up in unit containers |
| 11 | 1902 other than 1902 40 10 and 1902 40 90 | All goods |
| 12 | 1903 00 00 | All goods |
| 13 | 1904 10 20 | Paws, Mudi and the like |
| 14 | 20 | All goods |
| 15 | 2101 | Coffee or tea pre-mixes |
| 16 | 2103 | Sauces, ketchup and the like and preparations therefor |
| 17 | 2104 | Soups and broths and preparations thereof |
| 18 | 2105 00 00 | All goods |
| 19 | 2106 90 | All kinds of food mixes, including instant food mixes |
| 20 | 2106 90 30 | Betelnut product known as ‘supari’ |
| 21 | 2106 90 92 | Sterilized or Pasteurised miltone |
| 22 | 2106 90 99 | (i) Ready to eat packaged food,(ii) Milk containing edible nuts with sugar or other ingredients |
| 23 | 2202 90 10 | All goods |
| 24 | 2202 90 20 | All goods |
| 25 | 2202 90 30 | Flavoured Milk of Animal origin |
| 26 | 2202 90 90 | Tender coconut water |
| 27 | 26 or any chapter | Fly ash |
| 28 | 2701 | All goods |
| 29 | 2702 | All goods |
| 30 | 2703 | All goods |
| 31 | 2704 | All goods |
| 32 | 2706 | All goods |
| 33 | 28 or 38 | Silicon in all forms |
| 34 | 2847 00 00 | Medicinal grade hydrogen peroxide |
| 35 | 28,29 or 30 | Anaesthetics |
| 36 | 28 | Potassium Iodate |
| 37 | 30 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia |
| 38 | 30 | Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment |
| 39 | 3002 20 or 3002 30 00 | Vaccines (other than those specified under the National Immunisation Program) |
| 40 | 31 | All goods, other than those which are clearly not to be used as fertilisers |
| 41 | 3215 90 10 | Fountain pen ink |
| 42 | 3215 90 20 | Ball pen ink |
| 43 | 3215 90 40 | Drawing ink |
| 44 | 3306 10 10 | Tooth Powder |
| 45 | 3406 00 10 | Candles |
| 46 | 3824 50 10 | Ready-mix concrete(RMC) |
| 47 | 39 | Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent by weight of jute |
| 48 | 3903 | Unexpanded polystyrene beads purchased by the Malaria Research Centre |
| 49 | 3916 10 20, 3916 20 11, 3916 20 91 or 3916 90 10 | Canes of polymers, plastics or vegetable products |
| 50 | 39 or 40 | Nipples for feeding bottles |
| 51 | 4015 | Surgical rubber gloves or medical examination rubber gloves |
| 52 | 44 or any Chapter | Resin bonded bamboomat board, with or without veneer in between |
| 53 | 4410 or 4411 | Coir composite boards, coir matting boards, coir boards |
| 54 | 4601 | All goods |
| 55 | 4602 | All goods |
| 56 | 4701 00 00 | All goods |
| 57 | 4702 00 00 | All goods |
| 58 | 4703 | All goods |
| 59 | 4704 | All goods |
| 60 | 4705 | All goods |
| 61 | 4706 | All goods |
| 62 | 48 or any chapter | Leather board |
| 63 | 4802 | Writing or printing paper for printing of educational textbooks |
| 64 | 4802 | Paper or paperboard, in the manufacture of which,—(i) the principal process of lifting the pulp is done by hand; and
(ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches |
| 65 | 4817 | Letters, envelops, lettercards and plain postcards |
| 66 | 4818 40 10 | All goods |
| 67 | 4818 40 90 | All goods |
| 68 | 4820 | Notebooks and exercise books |
| 69 | 4909 | All goods |
| 70 | 4910 | All goods |
| 71 | 5601 10 00 | All goods |
| 72 | 57 | The following goods, namely:—(a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;
(b) 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 (c) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up. Explanation.- For the purpose of Chapter 57 the term “machines” shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns. |
| 73 | 5805 | All goods |
| 74 | 5807 | All goods |
| 75 | 5906 10 00 | Adhesive tapes of a width not exceeding 20 cm |
| 76 | 6305 | Laminated jute bags |
| 77 | 6602 00 00 | All goods |
| 78 | 68 or 69 | Sand lime bricks |
| 79 | 69 | Burnt Clay tiles conforming to IS specification No.3367-1975 |
| 80 | 69 | Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles. |
| 81 | 6901 00 10 | All Goods |
| 82 | 6904 10 00 | All goods |
| 83 | 6905 10 00 | Roofing tiles |
| 84 | 70 | Glassware produced by mouth –blown process |
| 85 | 7015 10 | Glasses for corrective spectacles and flint buttons |
| 86 | 7020 00 11, 7020 00 12 or 7020 00 21 | All Goods |
| 87 | 7104 10 00 | All goods |
| 88 | 7113 | Articles of jewellery manufactured or sold under a brand nameExplanation – 1. For the purpose of this exemption, “brand name” means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
2. Hallmarking of the jewellery shall not be considered to be branding. 3. An identity put by a jeweller or the job worker, commonly known as ‘house-mark’ shall not be considered as brand name. |
| 89 | 7114 | Articles, other than jewellery, of—(a) gold,
(b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium, manufactured or sold under a brand name. Explanation. – 1. For the purpose of this exemption, “brand name” means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. An identity put by a jeweller or the job worker, commonly known as ‘house-mark’ shall not be considered as brand name. 3. “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. |
| 90 | 7310 or 7326 or any other Chapter | Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners |
| 91 | 7321 or 7418 19 or 7419 99 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy |
| 92 | 7319 | Sewing needles |
| 93 | 7323 or 7418 or 7615 | All goods other than parts and pressure cookers |
| 94 | 8215 | All goods |
| 95 | 8421 21 20 | Water filters functioning without electricity and replaceable kits thereof |
| 96 | 844250 | Printing blocks and printing types |
| 97 | 8452 | Sewing machines other than those with inbuilt motors |
| 98 | 8479 | Briquetting plant and machinery using agri-municipal waste |
| 99 | 8479 | Composting Machines |
| 100 | 8517 or 8525 60 | Mobile handsets including Cellular Phones and Radio trunking terminals |
| 101 | 8517 | Wireless data modem cards with PCMCIA or USB or PCI express ports |
| 102 | 8523 | The following goods, namely :—(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs); (c) Recorded digital video discs (DVDs); |
| 103 | 8523 | The following goods, namely :—(a) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;
(b) Recorded media for television and sound recording such as video tapes and video discs; (c) Recorded audio cassettes |
| 104 | 8523 52 | Recorded smart cards |
| 105 | 8523 59 10 | Recorded proximity cards and tags |
| 106 | 8601 to 8606 | All goods (except Railway track machines falling under tariff item 8640 00 00) |
| 107 | 8712 | Bicycles and other cycles |
| 108 | 8801 | All goods |
| 109 | 8804 | All goods |
| 110 | 8805 | All goods |
| 111 | 8901 | All goods |
| 112 | 8904 | All goods |
| 113 | 8905 | All goods |
| 114 | 8906 90 00 | All goods |
| 115 | 9001 40, 9001 50 00, or 9001 90 90 | Spectacle lenses and intraocular lenses |
| 116 | 9004 90 | Spectacles |
| 117 | 9017 | Drawing instruments |
| 118 | 9017, 8486 40 00 | Mathematical calculating instruments and pantographs |
| 119 | 9017 | Other drawing and marking out instruments |
| 120 | 9027 | Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substancesExplanation.-For the purposes of this entry,—
(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (b) “kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits |
| 121 | 9301 | Military weapons, other than revolvers, pistols, swords cut lasses, bayonets, lances etc. |
| 122 | 9404 | Coir products |
| 123 | 9404 | Products wholly made of quilted textile Materials |
| 124 | 9405 | Hurricane lanterns |
| 125 | 9405 50 31 | Kerosene pressure lantern |
| 126 | 95 | Sports goods other than articles and equipments for general physical exercise |
| 127 | 9606 | Buttons of plastics or base metals, not covered with textile materials; buttons of coconut shell or wood; other buttons; |
| 128 | 9608 | Following goods, namely :—(i) Pens of value not exceeding Rs. 200 per piece;
(ii) Ball point pens of value not exceeding Rs. 200 per piece; (iii) Refills of ball point pens specified in (ii) above; |
| 129 | 9608, 9609 | Pencils, pencil leads |
| 130 | 9609 | Crayons, pastels, drawing charcoals, writing or drawing chalks and tailor‘s chalk |
I’m really enjoying the design and layout of your blog. It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire out a developer to create your theme?
What is the meaning of “All goods, other than those which are clearly not to be used as fertilizers”. I’m little bit confused with the language.What does they want to say? Why are they not using simple language?
What is rate of abatement on tariff item no. 2105 00 00 (Ice Cream).
i think stanless steel wagons is also exempted in 8606 of service tax tellme sir and i am a exesting manufactring ss wagons in s c railway how i pay to service tax and what is the perecentage give me a indication
sarvice tax latest notification 8606
tell me whether there is stainless steel utensils in tariff item code 7323 93 90