Notification No. 14/2008-Central Excise (N.T.) ; Dated : 01.03.2008

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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 7^thJanuary, 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 1^stMarch, 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