Notification  No. 14/2008-Central Excise (N.T)  

 New Delhi, the 1st March, 2008

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/2005-Central Excise (N.T.), dated the 7th January, 2005, published in the Gazette of India Extraordinary, vide number G.S.R. 10(E) of the same date and No. 2/2006-Central Excise (N.T.), dated the 1st March, 2006, published in the Gazette of India Extraordinary, vide number G.S.R. 113(E) of the same date, except as respects things done or omitted to be done before such supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item, as the case may be, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of sub-section (2) of said section 4A shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.

TABLE

S.No. Chapter,
heading, sub-
heading or tariff
item of the First
Schedule
Description of goods Abatement as a percentage of retail sale price
(1) (2) (3) (4)
1. 1721 or Preparations of other sugars 38
2. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 38
3. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 38
4. 1704 90 All goods, other than white chocolate 35
5. 1704 90 White chocolate 38
6. 1805 00 00 or Cocoa powder, whether or not containing added 33
1806 10 00 sugar or other sweetening matter
7. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 31.5
8. 1806 Other food preparations containing cocoa 33
9. 1901 20 00 or All goods 31.5
1901 90
10. 1904 All goods, other than goods falling under tariff item 33
1904 20 00
11. 1904 20 00 All goods 35
12. 1905 31 00 or Biscuits 35
1905 90 20
13. 1905 32 11 or Waffles and wafers, coated with chocolate or 33
1905 32 90 containing chocolate
14. 1905 32 90 All goods, other than wafer biscuits 38
15. 1905 32 19 or Wafer biscuits 35
1905 32 90
16. 2101 11 or Extracts, essences and concentrates, of coffee, and 33
2101 12 00 preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
17. 2102 All goods 33
18. 2106 90 20 All goods, other than pan masala containing not more than 15% betel nut 44
19. 2106 90 20 Pan masala containing not more than 15% betel nut 22
20. 2403 Pan masala containing tobacco 50
21. 2106 90 30 All goods 33
22. 2106 90 11 Sharbat 28
23. 2106 10 00, All goods 38
2106 90 50,
2106 90 70,
2106 90 80,
2106 90 91 or
2106 90 99
24. 2201 or Mineral waters 48
2202
25. 2201 or Aerated waters 40.5
2202
26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 38
27. 2403 99 10, All goods 50
2403 99 20 or
2403 99 30
28. 2523 21 00 or White cement, whether or not artificially coloured 33
2523 29 and whether or not with rapid hardening properties
29. 2710 Lubricating oils and Lubricating preparations 38
30. 30 Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or 35.5
Bio-chemic systems
31. 3204 20 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 33
32. 3206 All goods other than pigments and inorganic products of a kind used as luminophores 33
33. 3208, All goods 35
3209 or
3210
34. 3212 90 20 Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes 38
35. 3213 All goods 38
36. 3214 All goods 38
37. 3303, 3304, 3305 3307 or All goods 38
38. 3306 10 20 Toothpaste 33
39. 3401 19 or Soap (other than paper, wadding, felt and non- 33
3401 20 00 wovens, impregnated, coated or covered with soap or detergent)
40. 3401 11, Organic surface active products and preparations for 31.5
3401 19 or use as soap in the form of bars, cakes, moulding
3402 pieces or shapes, other than goods falling under tariff item 3402 90 20
41. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants) 33
42. 3405 All goods 33
43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 38
44. 3702 All goods, other than for X-ray and unexposed cinematographic films 38
45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 33
46. 3808 Disinfectants and similar products 38
47. 3808 93 40 Plant growth regulator 28
48. 3814 00 10 Thinners 38
49. 3819 All goods 38
50. 3820 00 00 Anti-freezing preparations and prepared de-icing fluids 38
51. 3824 90 24 or Stencil correctors and other correcting fluids, ink 38
3824 90 90 removers put up in packings for retail sale
52. 3919 Self adhesive tapes of plastics 38
53. 3923 or Insulated ware 43
3924
54. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 38
55. 4818 Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under tariff item 4818 50 00 38
56. 6401 The following goods, namely:-
6402 (i) Footwear of retail sale price exceeding Rs.250/- 37
6403 and not exceeding Rs.750/- per pair
6404 or (ii)        All other footwear 40

 

6405
57. 6506 10 Safety headgear 38
58. 6907 Vitrified tiles, whether polished or not 43
59. 6908 Glazed tiles 43
60. 7321 Cooking appliances and plate warmers, other than 38
LPG gas stoves (with burners only, without other functions such as, grills or oven)
61. 7321 LPG gas stoves (with burners only, without other functions such as, grills or oven) 33
62. 7323             or Pressure Cookers 28
7615 19 10
63. 7324 Sanitary ware of iron or steel 38
64. 7418 20 10 Sanitary ware of copper 38
65. 8212 Razors and razor blades (including razor blade blanks in strips) 38
66. 8305 20 00 or Staples in strips, paper clips, of base metal 38
8305 90 20
67. 8414 51        or Electric fans 38
8414 59
68. 8415 Window room air-conditioners and split air conditioners of capacity upto 3 tonnes 28
69. 8418 Refrigerators 38
70. 8421 21 Water filters and water purifiers, of a kind used for domestic purposes 33
71. 8422 11 00 or Dish washing machines 33
8422 19 00
72. 8443 Facsimile machines 38
73. 8443 31 00 or Printer whether or not combined with the functions of 23
8443 32 copying or facsimile transmission
74. 8443 99 51 Ink cartridges, with print head assembly 23
75. 8450 Household or laundry-type washing machines, including machines which both wash and dry 38
76. 8469 Typewriters 33
77. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90 38
78. 8471 30 All goods 22.5
79. 8471 60 All goods 23
80. 8472 90 10 Stapling machines 38
81. 8506 All goods, other than parts falling under tariff item 36.5
8506 90 00
82. 8508 All goods, other than parts falling under tariff item 38
8508 70 00
83. 8509 All goods, other than parts falling under tariff item 8509 90 00 36.5
84. 8510 All goods, other than parts falling under tariff item 8510 90 00 36.5
85. 8513 All goods, other than parts falling under tariff item 8513 90 00 33
86. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes. 36.5
87. 8517 Telephone sets including telephones with cordless handsets; video phones; 38
88. 8517 62 30 Modems (modulators – demodulators) 23
89. 8517 69 60 Set top boxes for gaining access to internet 22
90. 8519 All goods, other than MP3 player or MPEG 4 player 38
91. 8521 All goods, other than MP3 player or MPEG 4 player 38
92. 85 MP3 player or MPEG 4 player 33
93. 8523 Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs 38
94. 8527 Pagers 33
95. 8527 Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it 33
96. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 93) 38
97. 8528 Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 33
98. 8528 Monitors of a kind solely or principally used in an automatically data processing machine 23
99. 8528 71 00 Set top boxes for television sets 22
100. 8536 All goods, other than goods falling under tariff item 8536 70 00 38
101. 8539 The following goods, other than lamps for automobiles, namely:-

(i) Compact Fluorescent Lamp (CFL) falling

37
under tariff item 8539 31 10 (ii)        All other goods 38
102. 9006 Photographic (other than cinematographic) cameras 33
103. 9101              or
9102
All goods, other than braille watches 33
104. 9103              or
9105
Clocks 43
105. 9612 All goods 33
106. 9617 Vacuum flasks 38
107. Any heading Parts, components and assemblies of automobiles 31.5
108. 9603 21 00 Toothbrush 28.5

Explanation.- For the purposes of this notification, “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.

[F. No. 334/1/2008-TRU]

(S.Bajaj)

Under Secretary to the Government of India

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