the 1st March, 2006

Notification No. 2/2006-Central Excise (N.T)    

G.S.R… (E). – In exercise of the powers conferred by sub-sections (1) and sub-section (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) and in supercession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2002- Central Excise (N.T.), dated the 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R 152(E), dated the 1st March, 2002, except as respects things done or omitted to be done before such supercession, the Central Government hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1986 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) 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

Sr. No. Chapter or heading or sub heading of the First Schedule Description of goods Abatement as a percentage of retail sale price
(1) (2) (3) (4)
1. 0402 91 10 or Concentrated    (condensed)   milk,    whether
0402 99 20 sweetened or not, put up in unit containers and ordinarily intended for sale
2. 17 or 21 Preparations of other sugars 40%
3. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 40%
4. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 40%
5. 1704 90 All goods, other than white chocolate 35%
6. 1704 90 White chocolate 40%
7. 1805 00 00 or Cocoa powder, whether or not containing added 35%
1806 10 00 sugar or other sweetening matter
8. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 35%
9. 1806 Other food preparations containing cocoa 35%
10. 1901 20 00 or 1901 90 All goods 35%
11. 1902 All goods
12. 1904 All goods 35%
13. 1905 31 00 or 19051920 Biscuits 35%
14. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate 35%
15. 1905 32 90 All goods, other than wafer biscuits 40%
16. 1905 32 19 or 1905 32 90 Wafer biscuits 35%
17. 2101 11 or 2101 12 00 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 35%
18. 2102 All goods 35%
19. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa
20. 2106 90 20, 2403 Pan masala and Pan Masala containing tobacco 50%
21. 2106 90 30 All goods 35%
22. 2106 Ready to eat packaged food, texturised vegetable proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix. 37%
23. 2106 90 11 Sharbat 35%
24. 2106 10 00, 2106 90 50, 2106 90 70, 2106 90 80, 2106 90 91 or 2106 90 99 All goods (other than S.No 22 above) 40%
25. 2201 10 10, 2201 90 90, 2202 10 90, 220290 90 Mineral waters 50%
26. 2201 10 20 or 2202 10 10 Aerated waters 42.5%
27. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 40%
28. 2403 99 10 or 2403 99 20 All goods 50%
29. 2523 21 00 or 2523 29 White    cement,  whether  or   not             artificially coloured   and   whether  or   not   with   rapid
hardening properties
35%
30. 2710 Lubricating oils and Lubricating preparations 40%
31. 3204 20 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 35%
32. 3206 All goods other than pigments and inorganic products of a kind used as luminophores 35%
33. 3208, 3209, 3210 All goods 40%
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 40%
35. 3213 All goods 40%
36. 3214 All goods 40%
37. 3303, 3304, 3305 or 3307 All goods 40%
38. 3306 10 20 Toothpaste 35%
39. 3401 19 or 3401 20 00 Soap (other than paper, wadding, felt and non- wovens, impregnated, coated or covered with soap or detergent) 35%
40. 3401 11,

3401 19, 3402 except 3402 90 20

Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes 35%
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) 35%
42. 3405 Polishes and creams, for footwear furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 3404 35%
43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 40%
44. 3702 All goods (other than for X-ray and unexposed cinematographic films) 40%
45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 35%
46. 3808 40 00 or 3808 90 90 Disinfectants and similar products 40%
47. 3814 00 10 Thinners 40%
48. 3819 Hydraulic   brake  fluids  and  other  prepared

liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

40%
49. 3820 00 00 Anti-freezing preparations and prepared de- icing fluids 40%
50. 3824 90 24 or 3824 90 90 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 40%
51. 3919 Self adhesive tapes of plastics 40%
52. 3923, 3924 Insulated ware 45%
53. 4816 Carbon   paper,   self-copy  paper,   duplicator
stencils, of paper
40%
54. 4818 except 481840, 4818 50 00 Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. 40%
55. 6401 to 6405 The following goods, namely:-

(i)                    Footwear         of   retail    sale   price

exceeding    Rs    250/-    and    not
exceeding Rs 750/- per pair

(ii)                  All other footwear

37%

40%

56. 6506 10 Safety headgear 40%
57. 6907 10 10, 6907 90 10 Vitrified tiles, whether polished or not 45%
58. 6908 Glazed tiles 45%
59. 7321 Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven 40%
60. 7321 LPG gas stoves (with burners only, without other functions such as, grills or oven) 35%
61. 7323, 7615 19 10 Pressure Cookers 30%
62. 7324 Sanitary ware of iron or steel 40%
63. 7418 20 10 Sanitary ware of copper 40%
64. 8212 Razors and razor blades (including razor blade blanks in strips) 40%
65. 8305 20 00, 8305 90 20 Staples in strips, paper clips, of base metal 40%
66. 8414 51, 8414 59 Electric fans 40%
67. 8415 Window room air-conditioners and split air- conditioners of capacity upto 3 tonnes 30%
68.

69.

8418 8421 21 Refrigerators

Water filters and water purifiers, of a kind used for domestic purposes

40% 40%
70. 8422 11 00, 8422 19 00 Dish washing machines 35%
71. 8450 Household or laundry type washing machines, including machines which both wash and dry 40%
72. 8469 Typewriters 35%
73. 8470 (except

8470 40, 8470 50, 847090)

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 40%
74. 8472 90 10 Stapling machines 40%
75. 8506 except 8506 90 00 Primary cells and primary batteries 40%
76. 8509 except 8509 90 00 Electro-mechanical domestic appliances with self-contained electric motor 40%
77. 8510 except 8510 90 00 Shavers,   hair   clippers   and   hair-removing
appliances, with self contained electric motor
40%
78. 8513 except 8513 90 00 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 8512 35%
79. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro­thermic 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 40%
80. 8517 11, 8517 19 or 8517 21 00 Telephone   sets   including  telephones  with

cordless   handsets;  video  phones;  facsimile
machines

40%
81. 8519, 8520 All goods 40%
82. 8521 All goods 40%
83. 8523 Unrecorded audio cassettes 40%
84. 8523, 8524 Video cassettes 40%
85. 8523 20, 8524 Magnetic discs 40%
86. 8525 Pagers, cellular or mobile phones 40%
87. 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 35%
88. 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. 86) 40%
89. 8528 Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 35%
90. 8536 All goods 40%
91. 8539 The following goods, namely:-

(i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10

(ii) All other goods

37% 40%
92. 9006 Photographic   (other   than                       cinematographic)
cameras
35%
93. 9101, 9102 All goods, other than braille watches 35%
94. 9103, 9105 Clocks 45%
95. 9612 All goods 35%
96. 9617 00 11, 9607 00 12 Vacuum flasks 40%

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 334/3/2006-TRU]

(Ajay)

Under Secretary to the Government of India

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