1st March, 2003
Notification No. 10/2003-Central Excise
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, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the said goods), from so much of the duty of excise leviable thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4 ) of the said Table.
Explanation I.- For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No. 8/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India vide number G.S.R. 129 (E), dated the 1st March, 2002 or notification No. 8/2003-Central Excise, dated the 1st March, 2003, as the case may be, in any financial year, is permitted to avail this exemption in the same financial year.
Explanation II.- For the purposes of this notification the “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 such sale.
Explanation III.- For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified.
Table
|
S.No. |
Chapter or heading No. or sub-heading No. |
Description of goods |
Rate under the First Schedule |
|
(1) |
(2) |
(3) |
(4) |
|
3406.10 |
Candles |
8% |
|
|
70.15 |
Tableware and kitchenware of glass |
8% |
|
|
7101.50 |
Imitation jewellery |
8% |
|
|
85.28 |
Monochrome television receivers |
8% |
|
|
8539.10 |
Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb |
8% |
|
|
9004.90 |
Sunglasses for correcting vision |
8% |
|
|
91 |
Watches and clocks of retail sale price not exceeding Rs 500 per piece |
8% |
|
|
96 |
Toothbrushes |
8% |
|
|
3004.10 |
All goods |
Nil |
|
|
4011.10 |
All goods |
Nil |
|
|
4013.10 |
All goods |
Nil |
|
|
4410.19 or 4410.90 |
All goods |
Nil |
|
|
4820.00 |
All goods, other than notebooks and exercise books |
Nil |
|
|
4821.00 |
All goods |
Nil |
|
|
4823.20 |
All goods |
Nil |
|
|
56.05 |
Metallic yarn (imitation zari) |
Nil |
|
|
5906.10 |
All goods |
Nil |
|
|
59.08 |
Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles |
Nil |
|
|
66.01 |
Umbrellas and sun umbrellas |
Nil |
|
|
66.02 |
Walking sticks, seat sticks, whips, riding crops and like |
Nil |
|
|
68.07 |
Articles of mica |
Nil |
|
|
68.07 |
Mosaic tiles, that is to say, tiles known commercially as ‘mosaic tiles’ |
Nil |
|
|
68.07 |
Solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs |
8% |
|
|
6807.20 |
All goods |
8% |
|
|
6903.10 |
All goods |
Nil |
|
|
7011.10 |
All goods |
Nil |
|
|
7012.10 |
All goods |
8% |
|
|
7323.90 |
All goods (other than parts) |
Nil |
|
|
7326.19 |
Forgings and forged products of iron or 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 |
|
|
7326.21 |
All goods |
Nil |
|
|
7418.10 |
All goods (other than parts) |
Nil |
|
|
7615.10 |
All goods (other than parts) |
Nil |
|
|
82.11 or 82.14 |
Knives |
Nil |
|
|
82.15 |
All goods |
Nil |
|
|
8413.11, 8413.12, 8413.13, 8413.14, 8413.20 or 8413.91 |
All goods |
8% |
|
|
8414.10, 8414.20 or 8414.91 |
All goods |
Nil |
|
|
8481.20 or 8481.92 |
All goods |
Nil |
|
|
8483.10 |
All goods |
8% |
|
|
8524.32 |
All goods |
Nil |
|
|
87.12 |
All goods |
Nil |
|
|
87.14 |
Parts and accessories of vehicle of heading No. 87.12 |
Nil |
|
|
90 or any other Chapter |
Medical equipment and other goods (other than parts and accessories thereof) specified in List 1 annexed to this notification Explanation. – For the purposes of this exemption the items in the list above shall not include Foley Balloon Catheters. |
8% |
|
|
90.18 |
All goods (other than parts and accessories thereof) |
8% |
|
|
90.19 |
All goods (other than parts and accessories thereof) |
8% |
|
|
9022.10 |
All goods(other than parts and accessories thereof) |
8% |
|
|
9405.10 |
Kerosene pressure lantern |
Nil |
|
|
94.06 |
All goods(other than parts and accessories thereof) |
8% |
|
|
95.01 |
All goods(other than parts and accessories thereof) |
Nil |
|
|
95.02 |
All goods(other than parts and accessories thereof) |
Nil |
|
|
95.03 |
All goods(other than parts and accessories thereof) |
Nil |
|
|
Any Chapter |
Waste and scrap arising during the course of manufacture of the goods specified against S. No. 9 to 50 above |
Nil |
LIST 1 ( See S.No. 42 of the Table )
| 1) | C.A.M. stimulator |
| 2) | Contact lens lathe |
| 3) | Contact lens polishing machine |
| 4) | Contact lens thickness measuring gauge |
| 5) | Corneal Anesthesiometer |
| 6) | Cryo-lathe |
| 7) | Dark adaptometer |
| 8) | Exophthalmometer |
| 9) | Glare testing equipment |
| 10) | Ophthalmic cryo equipment |
| 11) | Ophthalmic operating lights and fibre optic lights |
| 12) | Ophthalmo dynamometer |
| 13) | Pantoscope |
| 14) | Projection magnifier for contact lens inspection and verification |
| 15) | Radiuscope base curve (for measurement of contact lenses) |
| 16) | Refractometer |
| 17) | Roper Hall foreign Body Locator |
| 18) | Softometer for measurement of the base curve of soft contact lens |
| 19) | Stereozoom microscope for inspection of contact lens |
| 20) | Ultrasonography A.B.M. Scan/ Pacchymeter/cleaner |
| 21) | Linear accelerator. |
Alok Shukla
Deputy Secretary to the Government of Indi
