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

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