24th February, 2005

Notification No. 3/2005-Central Excise

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, being satisfied that it is necessary in the public interest so to do,  hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act (hereinafter referred to as the First Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

Table

S. No. Chapter or heading or sub-heading or tariff item Description of goods Rate of duty
(1) (2) (3) (4)
1. 0402 91 10 or

0402 99 20

Concentrated (condensed) milk, whether sweetened or not (other than put up in unit containers and ordinarily intended for sale) Nil
2. 13 All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil
3. 16 All goods (other than put up in unit containers and bearing a brand name) Nil
4. 1701 The following goods, namely:-

(a) Sugar, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

(b) Sugar (other than Khandsari sugar),-

(i)      Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955)

(ii)      Other

Nil

 

 

 

Rs.17 per quintal

 

Rs.34 per quintal

5. 1901 90 90 All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in any proportion) Nil
6. 1902 The following goods, namely:-

(a) Seviyan (Vermicelli)

(b) all goods, other than put up in unit containers

Nil
7. 1904  All goods which are not put up in unit containers Nil
8. 1905 Biscuits, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil
9. 20 All goods (other than put up in unit containers and bearing a brand name) Nil
10. 2103 or 2104 All goods (other than put up in unit containers and bearing a brand name) Nil
11. 2106 10 00,

2106 90 70,

2106 90 80,

2106 90 91 or

2106 90 99

The following goods, namely:-

(a) Prasad or Prasadam

(b) all goods not bearing a brand name

Nil
12. 2106 90 40 or

2106 90 60

All goods not bearing a brand name (excluding preparations for lemonades or other beverages intended for use in the manufacture of aerated waters) Nil
13. 2201 10 10,

2201 90 90,

2202 10 90,

2202 90 30 or

2202 90 90

All goods not bearing a brand name Nil
14. 2207 20 00 All spirits (other than denatured ethyl alcohol of any strength) Nil
15. 2401 Un-manufactured tobacco or tobacco refuse, other than bearing a brand name Nil
16. 2403 91 00 or

2403 99 90

All goods not bearing a brand name (other than Pan Masala containing tobacco) Nil
17. 2515 12 20 or

2515 12 90

Marble in slabs or tiles (other than marble in slabs or tiles,  in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power) Nil
18. 2804 10 00 Hydrogen, consumed within factory of production Nil
19. 2804 30 00 Nitrogen,-

(i) for use in the manufacture of heavy water;

(ii) in liquid form, for use in processing and storage of semen for artificial insemination of cattle; or

(iii) consumed within factory of production

Nil
20. 2804 40 90 Oxygen, for use in the manufacture of heavy water Nil
21. 2805 19 00 Potassium metal for use in a heavy water plant Nil
22. 2811 23 00 or

2811 29 50

Sulphur dioxide and sulphur trioxide, consumed in the manufacture of suphuric acid, within factory of production Nil
23. 2814 Ammonia (anhydrous or in aqueous solution), for use in the manufacture of heavy water Nil
24. 28 Nuclear fuel Nil
25. 2847 00 00 Medicinal grade hydrogen peroxide Nil
26. 2851 00 10 Distilled or conductivity water and water of similar purity used within factory of production Nil
27. 2851 00 20 Liquid air (whether or not any fraction has been removed), used within the factory of production Nil
28. 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia Nil
29. 30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name Nil
30. 30 Chemical contraceptives Nil
31. 30 Oral re-hydration salts Nil
32. 3307 90 Kumkum (including sticker kumkum), kajal, sindur, alta or mahavar Nil
33. 3401 Soap, in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam Nil
34. 3401 19 42 Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any Organization approved by the said commission for the purpose of manufacture of such soaps Nil
35. 3402 90 20 Sulphonated castor oil, fish oil or sperm oil Nil
36. 3805 Turpentine oil, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil
37. 3806 Rosin, in or in relation to manufacture of which no process is ordinarily carried on with the aid of power Nil
38. 4005 The following goods, namely:-

(a)     Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no Cenvat credit of the duty paid on inputs used has been availed ; or

(b)     Used within factory of production for the manufacture of excisable goods falling within First Schedule

Nil
39. 4008 11 10 Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear Nil
40. 4401, 4402, 4403 or 4404 All goods Nil
41. 4408 Veneer sheets and sheets for Plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm:

(i)  in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or

(ii) used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421

Nil
42. 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether  or not planed, sanded or finger jointed:

(i)  in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or

(ii)   used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421

Nil
43. 4707 Recovered (waste and scrap) paper or paper board, arising from writing  or printing paper, in the course of printing of educational textbooks Nil
44. 4802 Writing or printing paper for printing of educational textbooks Nil
45. 4802 Paper or paperboard, in the manufacture of which,-

(i)  the principal process of lifting the pulp s done by hand; and

(ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches

Nil
46. 4802 or 4804 Maplitho paper or kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil
47. 5004, 5005 or 5006 All goods, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, (except the goods containing less than 85% by weight of silk or silk waste) 8%
48. 5106 or 5107 Yarn of carded wool or combed wool, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil
49. 5205 or 5206 Cotton yarn (other than sewing thread ), in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil
50. 5306 or 5308 All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil
51. 57 The following goods namely:-

(a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;

(b) Carpets and other textile floor coverings, knotted, woven, tufted, or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines;

(c) Carpets and other textile floor coverings, knotted, woven, tufted, flocked, whether or not made up, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power;

(d) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up

Nil
52. 5804 All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam Nil
53. 5808 All goods, not subjected to any process Nil
54. 5810 All goods manufactured without the aid of vertical type automatic shuttle embroidery machines operated with power Nil
55. 5907 Textile fabrics, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power (other than fabrics covered partially or fully with textile flocks or with preparations containing textile flocks) Nil
56. 63 Indian National Flag Nil
57. 64 The following goods, namely:-
(a)     Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather; or
(b)     Parts of the hawai chappals, of materials other than leather
Nil
58. 68 Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used Nil
59. 69 Burnt Clay tiles conforming to IS specification No. 3367-1975 Nil
60. 7106 Strips, wires, sheets, plates and foils of silver Nil
61. 7204 21 90 Waste and scrap arising out of manufacture of cold rolled stainless steel patties or patta Nil
62. 7219 or

7220

Pettis or pattas when subjected to any process other than cold rolling Nil
63. 7222 Circles used within the factory of production in the manufacture of utensils Nil
64. 7308 All goods fabricated at site of work for use in construction work at such site Nil
65. 7319 Sewing needles Nil
66. 7404 Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts Nil
67. 7408 Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari Nil
68. 7602 Aluminium waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets Nil
69. 8401 Nuclear fuel Nil
70. 8424 90 00 Parts of mechanical appliances of a kind used in agriculture or horticulture Nil
71. 8442 50 20 Lithographic plates used within the factory of its production for printing purposes Nil
72. 8502 Diesel generating sets assembled, at site of installation, from duty paid engine and generators Nil
73. 9001 Intraocular lenses 8%
74. 9101 or 9102 Braille watches Nil

Explanation: for the purposes of S.Nos.9, 10, 11, 12, 13, 15, 16, and 29  of this notification, ‘brand name’ means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of  indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.

 This notification shall come into force on the 28th day of February, 2005.

1.No.4/3/2004-CX.1 (pt.V)

2.Sivasubramanian
Deputy Secretary to the Government of India

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