New Delhi, the 24th December, 2008

Notification  No. 49/2008-Central Excise (N.T.)

G.S.R. 882 (E):-In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.14/2008-Central Excise (N.T.), dated the 1st March, 2008, published in the Gazette of India Extraordinary, vide number G.S.R.147(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 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

 Description of goods

Abatement as a percentage of retail sale price

(1)

(2)

(3)

(4)

1.

17 or 21 Preparations of other sugars

35

2.

1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

35

3.

1704 Gums, whether or not sugar coated (including chewing gum,  bubblegum and the like)

35

4.

1704 90 All goods, other than white chocolate

30

5.

1704 90 White chocolate

35

6.

1805 00 00   or 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter

30

7.

1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates

30

8.

1806 Other food preparations containing cocoa

30

9.

1901 20 00   or 1901 90 All goods, other than Dough for preparation of bakers’ ware of heading No.1905

30

10.

1904 All goods, other than goods falling under tariff item 1904 20 00

30

11.

1904 20 00 All goods

30

12.

1905 31 00   or 1905 90 20 Biscuits

30

13.

1905 32 11   or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate

30

14.

1905 32 90 All goods, other than wafer biscuits

35

15.

1905 32 19   or 1905 32 90 Wafer biscuits

30

16.

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

30

17.

2102 All goods

30

18

2106 90 11 Sharbat

25

19

2106 90 20 All goods, other than pan masala containing not more than 15% betel nut

40

20.

2106 90 20 Pan masala containing not more than 15% betel nut

20

21.

2403 Pan masala containing tobacco

50

22.

2106 90 30 All goods

30

23.

2106 10 00, 2106 90 50, 2106 90 70, 2106 90 80, 2106 90 91   or 2106 90 99 All goods

35

24.

2201  or 2202 Mineral waters

45

25.

2201  or 2202 Aerated waters

40

26.

2209 Vinegar and substitutes for vinegar obtained from acetic acid

35

27.

2403 99 10, 2403 99 20   or 2403 99 30
All goods

50

 

28.

 

2523 21 00   or 2523 29

 

White cement, whether or not artificially coloured and whether or not with rapid hardening properties

 

30

29.

2710 Lubricating oils and Lubricating preparations

35

30.

30 Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic system

Explanation.– For the purposes of this entry, “retail sale price” means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995.

35

31.

3204 20 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores

30

32.

3206 All goods other than pigments and inorganic products of a kind used as luminophores

30

33.

3208, 3209      or  3210 All goods

30

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

35

35.

3213 All goods

35

36.

3214 All goods

35

37.

3303,  3304,

3305    or  3307

All goods

35

38.

3306 10 20 Toothpaste

30

39.

3401 19       or

3401 20 00

Soap (other than paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent)

30

40.

3401 11,

3401 19 or 3402

Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under 3402 90 20

30

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)

30

42.

3405 All   goods

30

43.

3506 Prepared glues and other prepared adhesives, not elsewhere specified or included

35

44.

3702 All goods other than for X-ray and unexposed cinematographic films

35

45.

3808 Insecticides, fungicides, herbicides, weedicides and pesticides

30

46.

3808 Disinfectants and similar products

35

47.

3808 93 40 Plant growth regulator

25

48.

3814 00 10 Thinners

35

49.

3819 All goods

35

50.

3820 00 00 Anti-freezing preparations and prepared de-icing fluids

35

51.

3824 90 24   or 3824 90 90 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale

35

52.

3919 Self adhesive tapes of plastics

35

53.

3923 or 3924 Insulated ware

40

54.

4816 Carbon paper, self-copy paper, duplicator stencils, of paper

35

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 4818 50 00

35

56.

64 The following goods namely: –

(i)    Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair

(ii)   All other foot wear

 

35

40

57.

6506 10 Safety headgear

35

58.

6907 Vitrified tiles, whether polished or not

40

59.

6908 Glazed tiles

40

60.

7321 Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven)

35

61.

7321 LPG gas stoves (with burners only, without other functions such as, grills or oven)

30

62.

7323            or

7615 19 10

Pressure Cookers

25

63.

7324 Sanitary ware of iron or steel

35

64.

7418 20 10 Sanitary ware of copper

35

65.

8212 Razors and razor blades (including razor blade blanks in strips)

35

66.

8305 20 00  or    8305 90 20 Staples in strips, paper clips, of base metal

35

67.

8414 51       or

8414 59

Electric fans

35

68.

8415 Window room air-conditioners and split air conditioners of capacity upto 3 tonnes

25

69.

8418 Refrigerators

35

70.

8421 21 Water filters and water purifiers, of a kind used for domestic purposes

30

71.

8422 11 00  or

8422 19 00

Dish washing machines

30

72.

8443 Facsimile machines

35

73.

8443 31 00  or 8443 32 Printer whether or not combined with the functions of copying or facsimile transmission

20

74.

8443 99 51 Ink cartridges, with print head assembly

20

75.

8450 Household or laundry-type washing machines, including machines which both wash and dry

35

76.

8469 Typewriters

30

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

35

78.

8471 30 All goods

20

79.

8471 60 All goods

20

80.

8472 90 10 Stapling machines

35

81.

8506 All goods, other than parts falling under tariff item 8506 90 00

35

82.

8508 All goods, other than parts falling under tariff item 8508 70 00

35

83.

8509 All goods, other than parts falling under tariff item 8509 90 00

35

84.

8510 All goods, other than parts falling under tariff item 8510 90 00

35

85.

8513 All goods, other than parts falling under tariff item 8513 90 00

30

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.

35

87.

8517 Telephone sets including telephones with cordless handsets; video phones;

35

88.

8517 62 30 Modems (modulators – demodulators)

20

89.

8517 69 60 Set top boxes for gaining access to internet

20

90.

8519 All goods, other than MP3 Player or MPEG 4 Player

35

91.

8521 All goods, other than MP3 Player or MPEG 4 Player

35

92.

85 MP3 Player or MPEG 4 Player

30

93.

8523 Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs

35

94.

8527 Pagers

30

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

30

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.95)

35

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

30

98.

8528 Monitors of a kind solely or principally used in an automatically data processing machine

20

99.

8528 71 00 Set top boxes for television sets

20

100.

8536 All goods, other than goods falling under tariff item 8536 70 00

35

101.

8539 The following goods, other than lamps for automobiles, namely:-

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

(ii)All other goods

35

35

102.

9006 Photographic (other than cinematographic) cameras

30

103.

9101 or 9102 All goods, other than braille watches

30

104.

9103 or 9105 Clocks

40

105.

9603 21 00 Toothbrush

25

106.

9612 All goods

30

107.

9617 Vacuum flasks

35

108.

Any heading Parts, components and assemblies of automobiles

30

Explanation.–  For the purposes of this notification, except for S.No.30, “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.

 (Unmesh Shard Wagh)

Under Secretary to the Government of India

 [F.No.334/8/2008-TRU]

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