Amends notification no. 4/2006 – Effective Rate of Duty on goods of Chapter 26 to Chapter 48- Notification No. 4/2011-Central Excise

Notification No. 4/2011-Central Excise, New Delhi, the 1st March, 2011

G.S.R. (E).- 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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2006-Central Excise, dated the 1st March, 2006 , published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, namely:-

In the said notification,-

(I)     for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted;

(II)       in the Table, –

(i)        in column (4), for the entry “4%” wherever it occurs, the entry “5%” shall be substituted;

(ii)       against S.No. 1, in column (4),-

(a).                for the entry relating to item (i) of column (3), the entry “10%” shall be substituted;

(b).               for the entry relating to item (ii) of column (3), the entry “10%+ ` 30 per tonne” shall be substituted;

(iii) against S.No. 1A, in column (4),-

(a).                for the entry relating to item (i) of column (3), the entry “10%+ ` 80 per tonne” shall be substituted;

(b).               for the entry relating to item (ii) of column (3), the entry “10%+ ` 160” shall be substituted;

(iv) S. No. 1B, and the entries relating thereto shall be omitted;

(v) against S. No. 1C,-

(a).              in the entry in column (3), the words and figures “ not covered in S.No.1B,” shall be omitted;

(b).             in the entry in column (3), in the Explanation, for the letters, figures and word “S.Nos. 1, 1A, 1B and 1C”, the letters, figures and word “S.Nos. 1, 1A and 1C” shall be substituted;

(c).               for the entry in column (4), the entry “10%” shall be substituted;

(vi) against S. No. 1D, for the entry in column (4), the entry “10%+ ` 200 per tonne” shall be substituted;

(vii)          S. No.5 and the entries relating thereto shall be omitted;

(viii)         S. No. 37 and the entries relating thereto shall be omitted;

(ix)          S. No. 45 and the entries relating thereto shall be omitted;

(x)           S. No. 49 and the entries relating thereto shall be omitted;

(xi)          S. No. 58 and the entries relating thereto shall be omitted;

(xii)        for S. No. 63 and the entries relating thereto, following S. No. and entries shall be substituted, namely:-

(1) (2) (3) (4) (5)
“63. 31 All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product. Nil -”;

(xiii) after S.No.64 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1) (2) (3) (4) (5)
“64A. 32029030 Enzymatic preparations for pretanning Nil -”;

(xiv)        S. Nos. 68, 69 and 69A and the entries relating thereto shall be omitted;

(xv)          after S. No.73 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1) (2) (3) (4) (5)
“73A. 37 Colour unexposed cinematographic film in jumbo rolls of 400 feet and 1000 feet Nil -”;

(xiv)        S.Nos.76 and 77and the entries relating thereto shall be omitted ;

(xv)          against S. No. 78, in column (3), in the Explanation, the words, “a free trade zone, a special economic zone or” shall be omitted;

(xvi)        S.No.79 and the entries relating thereto shall be omitted;

(xvii)       S.No.81 and the entries relating thereto shall be omitted;

(xviii)     S.No.86A and the entries relating thereto shall be omitted;

(xix)        S.No.87A and the entries relating thereto shall be omitted;

(xx)          S.No.90 and the entries relating thereto shall be omitted;

(xxi)        S.Nos.96B, 96C and 96D and the entries relating thereto shall be omitted;

(xxii)       against S. No. 96E, in the entry in column (3), after the word “ paperboard”, the words “whether or not pasted with duplex sheets on the outer surface” shall be inserted;

(xxiii)     after S. No. 97 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1) (2) (3) (4) (5)
“98. 4806 20 00 4806 40 10 All goods 5%
99. 4818 Letter envelops, Inland letter cards and Post cards of Department of Posts, government of India Nil -”;

(xxvi) S.No.97 and the entries relating thereto shall be omitted;

(III) in the Annexure,

(i) against Condition No.1, in the entry against item (ii) ,²

(a).                in sub-item (a) for the letters, figures and words “`350 per tonne”, the letters, figures and words “10%+ ` 80 per tonne” shall be substituted;

(b).               in sub-item (b), for the letters, figures and words “`400 per tonne” the letters, figures and words “10%” shall be substituted;

(c).       in sub-item (c), for the letters, figures and words “`600 per tonne” the letters, figures and words “10%+ ` 160 per tonne” shall be substituted;

(ii) Condition No.8 and the entries relating thereto shall be omitted; (iii)Condition No.10 and the entries relating thereto shall be omitted.

Note.- The principal notification number 4/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, and last amended vide notification No. 20/2010-Central Excise, dated the 29th April, 2010, published vide number G.S.R. 356 (E), dated the 29th April, 2010.

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