2. Rate of duty on items attracting 4% increased to 8% with certain exceptions.
3. Manufacturer of dutiable and exempted goods to pay 5% value of exempted goods in case of non maintenance of separate records.
Productwise and Chapterwise details of change in Excise Duty rates is as follows:-
| Chapter | Product | Change | Remarks |
| 27 | motor spirit commonly known as petrol intended for sale with a brand name | from ‘6% + Rs 5 per litre’ to a specific rate of Rs 6.50 per
litre. Therefore, total excise duty of Rs. 14.50 per litre. |
S.No.17 of the Notification No. 4/2006-CE |
| 27 | High speed diesel oil intended for sale with a brand name | from ‘6% + Rs 1.25 per litre’ to a specific rate of Rs 2.75 per litre. Therefore, total excise duty of Rs 4.75 per litre. | S.No.19 of the Notification No. 4/2006-CE |
| 27 | special boiling point spirits | reduced to 14%. | S.No. 15 of notification No. 2/2008-Central
Excise |
| 2710 | Naphtha | reduced to 14%. | Notification No. 18/2009-CE |
| 29 | pure terephthalic acid (PTA) | increased from 4% to 8% | S.No.
52C of the notification No. 4/2006-C.E |
| 29 | dimethyl terephthalate (DMT) | increased from 4% to 8% | S.No. 52D of the notification No. 4/2006-C.E |
| 29 | Acrylonitrile | increased from 4% to 8% | S.No. 52E of the
notification No. 4/2006-C.E |
| 32 | ink used in writing instruments | increased from 4% to 8% | S.No 68A of the Notification No. 4/2006-C.E |
| 39 | polyester chips | increased from 4% to 8% | S.No. 80A of the
Notification No. 4/2006-C.E |
| 40 | Heat resistant latex rubber thread | increased from 4% to 8% | S.No. 82 of the notification No. 4/2006-Central Excise |
| 40 | Heat resistant rubber tension tape | increased from 4% to 8% | S.No. 82A of the notification No. 4/2006-Central Excise |
| 43 | Raw, tanned and dressed fur skins | increased from 4% to 8% | S.No. 86 of the notification No. 4/2006-Central Excise |
| 44 | Sheets for veneering for
plywood, similar laminated wood and other wood, of thickness not exceeding 6 mm |
increased from 4% to 8% | S.No. 86B of the notification No. 4/2006-Central Excise |
| 44 | particle board, oriented strand
board, Fibre board and similar board of wood or other ligneous materials |
increased from 4% to 8% | S.No. 87 of the notification No. 4/2006-Central Excise |
| 44 | Fibre board of wood or other ligneous materials | increased from 4% to 8% | S.No. 87 of the notification No. 4/2006-Central Excise |
| 44 | Plywood, veneered panels and similar laminated wood | increased from 4% to 8% | S.No. 87B of the notification No.
4/2006-Central Excise |
| 44 | Flush doors | increased from 4% to 8% | S.No. 87C of the
notification No. 4/2006-Central Excise |
| 44 | articles of wood, other than articles of densified wood | increased from 4% to 8% | S.No. 1 of the notification No. 10/2006-Central Excise |
| 48 | folders, file covers, manifold
business forms & other articles of stationery, of paper or paperboard (except notebooks and exercise books )} |
increased from 4% to 8% | S.No. 2 of the notification No. 10/2006-
Central Excise |
| 48 | paper and paperboard labels | increased from 4% to 8% | S.No.
3 of the notification No. 10/2006-Central Excise |
| 54 | manmade filament yarn falling under headings 5402, 5403 and 5406 | increased from 4% to 8% | S.No 1 of notification No. 5/2006-CE |
| 55 | manmade fibres (tow and staple fibres) falling under headings 5501 to
5507 |
increased from 4% to 8% | S.No 2 of notification No. 5/2006-CE |
| textile goods made of pure cotton, not containing any other textile
material.* |
from nil to 4%. | Notification No 29/2004-CE | |
| textile goods, made of manmade fibre/yarn or natural fibres/yarn
other than cotton i.e. beyond the fibre/yarn stage.** |
increased from 4% to 8% | Notification No. 59/2008- CE | |
| 68 | goods in which not less than 25% by weight of fly ash or phosphogypsum
or both have been used. |
increased from 4% to 8% | S. No.9 of notification
No. 5/2006- Central Excise |
| 68 | articles of mica | increased from 4% to 8% | S. No.8 of
notification No. 10/2006- Central Excise |
| 68 | solid or hollow building blocks, including aerated or cellular light
weight concrete block and slabs |
increased from 4% to 8% | S. No.9 of notification
No. 5/2006- Central Excise |
| 69 | ceramic tiles, manufactured in a factory not using electricity for firing
the kiln |
increased from 4% to 8% | S. No.13 of notification No. 5/2006- Central
Excise |
| 71 | articles of jewellery, on which brand name or trade name is indelibly
affixed or embossed on the article of jewellery itself |
reduced from 2% to ‘nil’ | S. No.26 of notification No. 10/2006- Central Excise |
| 73 | LPG Gas stoves | increased from 4% to 8% | S.No. 36 of the
notification No. 5/2006-Central Excise |
| 84 & 85 | electronic milk fat tester and electronic solid non-fat (SNF) tester | increased from 4% to 8%. | S. No. 19 of notification No. 6/2006-CE |
| 84 & 85 | MP3/ MP4 or MPEG 4 players with or without radio/ video reception
Facility |
increased from 4% to 8%. | S. No 21 of notification No. 6/2006-CE |
| 87 | motor vehicles of heading 8702 and 8703 having engine capacity
exceeding 1999cc |
reduced from 20% + Rs.20,000 per unit to 20% + Rs.15,000 per
unit. |
S.No.41A of notification No. 6/2006- Central Excise |
| 87 | petrol driven motor vehicles for transport of goods except dumpers of
tariff item 8704 10 90 |
reduced from 20% to 8% | S. No.44 of notification No.
6/2006- Central Excise |
| 87 | chassis of such petrol driven vehicles | reduced from
20% + Rs.10,000 per chassis to 8% + Rs.10,000 per chassis |
S. No. 51A has been inserted in
notification No. 6/2006- Central Excise |
| 90 | contact lenses | increased from 4% to 8%. | S. No. 23 of
notification No. 59/2008-CE |
| 90 | parts of drawing and mathematical instruments, used in the
manufacture of drawing and mathematical instruments |
Increased from 4% to 8%. | S. No. 58 of notification No. 6/2006-CE |
| 95 | playing cards | increased from 4% to 8%. | S. No. 24 of
notification No. 59/2008-CE |
| 96 | all goods (except specified brooms) classified under heading 9603 of
the Central Excise Tariff like paint brushes, shaving brushes, toothbrushes etc |
increased from 4% to 8%. | S. No. 75 of notification No. 6/2006-CE |
| 96 | slide fasteners and parts thereof classified under heading 9607 | increased from 4% to 8%. | S. No. 75A of notification No.
6/2006-CE |
*However, the said goods would be exempt from excise duty subject to non availment of Cenvat credit on input. [Notification No 30/2004-CE refers]. Thus, the exemption will be optional. Those opting to pay duty @ 4% will be eligible to avail Cenvat credit. The applicable rates for CVD purposes will be 4%.
**However, the said goods would continue to be fully exempt from excise duty subject to non-availment of Cenvat credit on inputs. [Notification No 30/2004-CE refers]. A manufacturer, who takes credit of the duty paid on inputs, would be required to pay duty on the final product. The applicable rates for CVD purposes will be 8%.
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