Notification No. 10/2010-Central Excise
New Delhi, the 27th February, 2010
G.S.R. (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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2006-Central Excise, dated the 1st March, 2006 , published in the Ga2ette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, namely:-
In the said notification,-
(I) in the Table, –
(i) against S.No. 1, in column (4),-
(a) for the entry relating to item (i) of column (3), the entry “Rs. 185 per tonne” shall be substituted;
(b) for the entry relating to item (ii) of column (3), the entry “Rs.3 15 per tonne” shall be substituted;
(ii) against S.No. 1A, in column (4),-
(afor the entry relating to item (i) of column (3), the entry “Rs.290 per tonne” shall be substituted;
(b)for the entry relating to item (ii) of column (3), the entry “10% of retail sale price” shall be substituted;
(iii) against S. No. 1B, for the entry in column (4), the entry “Rs.215 per tonne” shall be substituted;
(iv) against S. No. 1C, for the entry in column (4), the entry “10% or Rs.290 per tonne, whichever is higher” shall be substituted;
(v) against S. No. 1D, for the entry in column (4), the entry “Rs.375 per tonne” shall be substituted;
(vi)against S. No. 16, for the entry in column (4), the entry “4%” shall be substituted;
(vii) against S. No. 17, in column (4),-
(a)for the entry relating to item (i) of column (3), the entry “Rs. 6.35 per litre” shall be substituted;
(b) for the entry relating to item (ii) of column (3), the entry “Rs. 7.50 per litre” shall be substituted;
(viii) against S. No. 19, in column (4),-
(a) for the entry relating to item (i) of column (3), the entry “Rs. 2.60 per litre” shall be substituted;
(b) for the entry relating to item (ii) of column (3), the entry “Rs. 3.75 per litre” shall be substituted;
(ix) against S. No. 36, in the entry in column (4), for the figure and symbol, “8%” ,the figure and symbol “10%” shall be substituted;
(x)against S. No. 46, in the entry in column (4), for the figure and symbol, “8%” ,the figure and symbol “10%” shall be substituted;
(xi)against S. No. 52B, for the entry in column (4), the entry “10%” shall be substituted;
(xii against S. No. 52C, for the entry in column (4), the entry “10%” shall be substituted;
(xiii) against S. No. 52D, for the entry in column (4), the entry “10%” shall be substituted;
(xiv) against S. No. 52E, for the entry in column (4), the entry “10%” shall be substituted;
(xv) gainst S. No. 52F, for the entry in column (4), the entry “10%” shall be substituted;
(xvi) against S. No. 52G, for the entry in column (4), the entry “10%” shall be substituted;
(xvii) after S.No.65 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “65A | 32 | Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to –
(i) Bank Note Press, Dewas (ii) Currency Note Press, Nasik (iii) India Security Press Nasik and (iv) Security printing press, Hyderabad (v) Bhartiya Reserve Bank Note Mudran Limited, Mysore (vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony. |
Nil | -“; |
(xviii) after S.No. 66 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| 3301 24, | (i)Fractionatedl De-terpenated Mentha oil (DTMO), | Nil | -“; | |
| 3301 25, | (ii) De-mentholised Oil (DMO), | |||
| 3301 90 | (iii)Spearmint oil, | |||
| “66A | 51, 3301 | (iv)Mentha Piperita oil | ||
| 90 59, | (v) Any intermediate or by-products arising in the | |||
| 3301 90 60 | manufacture of Menthol, other than (i) to (iv) above. |
(xix)against S. No. 68A, for the entry in column (4), the entry “10%” shall be substituted;
(xx)against S. No. 71, for the entry in column (4), the entry “10%” shall be substituted;
(xxi)against S. No. 80A, for the entry in column (4), the entry “10%” shall be substituted;
(xxii)against S. No. 80B, for the entry in column (4), the entry “10%” shall be substituted;
(xxiii) for S. No. 82 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “82 | 4007 00 10 | Latex rubber thread | 4% | -“; |
(xxiv) gainst S. No. 82A, for the entry in column (4), the entry “10%” shall be substituted;
(xxv) after S.No. 85 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | ||
| “85A. | 4016 | 95 90 | Toy balloons made natural rubber latex |
of | Nil | -“; |
| (xxx) against S. No. 87C, for the entry in column (4), the entry “10%” shall be substituted;
(xxxi) after S.No. 96A and the entries relating thereto, the following shall be inserted, namely: |
– |
| (1) | (2) | (3) | (4) | (5) | ||||
| “96B. | 4818 40 10 | Baby and clinical diapers | 10% | – | ||||
| 96C | 48184090 | Sanitary napkins | 10% | – | ||||
| 96D | 48184090 | All goods other than sanitary napkins |
Nil | – | ||||
| 96E | 4819 1 | Cartons, boxes and cases, of corrugated paper or paperboard |
4% | 12″; | ||||
| (II) in the Annexure, after Condition No. | 11, the following shall be inserted, namely: | – | ||||||
| Condition No. |
Conditions |
| “12. | cartonsboxes or The exemption shall be applicable to units manufacturing ,
cases, as the case may be, starting from the stage of bought out Kraft paper and not having the facility to manufacture Kraft paper in the same factory.”. |
[F. No. 334/1/2010-TRU]
Under Secretary to the Government of India
Note.- The principal notification number 4/2006 Central Excise, dated the 1 st March, 2006 was published in the Ga2ette of India, Extraordinary, vide number G.S.R. 94(E), teddathe 1stMarch, 2006, and last amended vide notification No. 23/2009-Central Excise, dated the 12th August, 2009, published vide number G.S.R. 57 1(E), dated the 12th August, 2009.
