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 (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 |
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
