Notification No. 2/2011-Central Excise, New Delhi,

the 1st March, 2011

G.S.R. 117(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 exempts the excisable goods of the description specified in column (3) of the Table below and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 5% ad valorem:

Table

S.No. Chapter or heading or subheading or tariff item of the First Schedule Description of the excisable goods
(1) (2) (3)
1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL)
2 151710 Margarine
3 1904 10 20 Paws, Mudi and the like
4 20 All goods
5 2101 Coffee or tea pre-mixes
6 2103 Sauces, ketchup and the like and preparations therefor
7 2104 Soups and broths and preparations therefor
8 2106 90 All kinds of food mixes, including instant food mixes
9 2106 90 30 Betelnut product known as ―supari”
10 2106 90 99 (i) Ready to eat packaged food,
(ii) Milk containing edible nuts with sugar or other ingredients
11 2202 90 20 All goods
12 2202 90 30 Flavoured Milk of Animal origin
13 2202 90 90 Tender coconut water
14 26 or any chapter Fly ash
15 28 or 38 Silicon in all forms
16 2847 00 00 Medicinal grade hydrogen peroxide
17 28,29 or 30 Anaesthetics
18 28 Potassium Iodate
19 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
20 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
21 31 All goods, other than those which are clearly not to be used-
(a) as fertilizers; or
(b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
22 3215 90 40 Drawing ink
23 3306 10 10 Tooth Powder
24 3406 00 10 Candles
25 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
26 3903 Unexpanded polystyrene beads purchased by the Malaria Research Centre
27 39 or 40 Nipples for feeding bottles
28 4015 Surgical rubber gloves or medical examination rubber gloves
29 44 or any Chapter Resin bonded bamboomat board, with or without veneer in between
30 4410 or 4411 Coir composite boards, coir matting boards, coir boards
31 48 or any chapter Leather board
32 4802 Writing or printing paper for printing of educational textbooks
33 4802 Paper or paperboard, in the manufacture of which,-
(i) the principal process of lifting the pulp is done by hand; and
(ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
34 4818 40 10 All goods
35 4818 40 90 All goods
36 4820 Notebooks and exercise books
37 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; and
(c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up.
Explanation.– For the purpose of Chapter 57 the term ―machines” shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.
38 5906 10 00 Adhesive tapes of a width not exceeding 20 cm
39 6305 Laminated jute bags
40 6602 00 00 All goods
41 68 or 69 Sand lime bricks
42 69 Burnt Clay tiles conforming to IS specification No.3367-1975
43 69 Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles.
44 6904 10 00 All goods
45 6905 10 00 Roofing tiles
46 70 Glassware produced by mouth –blown process
47 7015 10 Glasses for corrective spectacles and flint buttons
48 7113 Articles of jewellery manufactured or sold under a brand name
Explanation. – 1. For the purpose of this exemption, ―brand name” means a brand name or trade 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 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.
2. Hallmarking of the jewellery shall not be considered to be branding.
3. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
49 7114 Articles, other than jewellery, of—
(a) gold,
(b) silver,
(c) platinum,
(d) palladium,
(e) rhodium,
(f) iridium,
(g) osmium, or
(h) ruthenium,
manufactured or sold under a brand name.
Explanation. – 1. For the purpose of this exemption, ―brand name” means a brand name or trade 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 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.
2. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
3.”articles” in relation to gold shall mean anything ( other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires.
50 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
51 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
52 7319 Sewing needles
53 7323 or 7418 or 7615 All goods other than parts and pressure cookers
54 8215 All goods
55 8445, 8448, 8483 (except 8483 10 10) 8484 [8487 90 00] Goods required by a jute mill for making jute textiles
56 8421 21 20 Water filters functioning without electricity and replaceable kits thereof
57 844250 Printing blocks and printing types
58 8452 Sewing machines other than those with inbuilt motors
59 8479 Composting Machines
60 8517 or 8525 60 Mobile handsets including Cellular Phones and Radio trunking terminals
61 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports
62 8523 The following goods, namely:-
(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);
(d) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;
(e) Recorded media for television and sound recording such as video tapes and video discs;
(f) Recorded audio cassettes
63 8523 52 Recorded smart cards
64 8523 59 10 Recorded proximity cards and tags
65 8601 to 8606 All goods (except Railway track machines falling under tariff item 8640 00 00)
66 8712 Bicycles and other cycles
67 9001 40, 9001 50 00, or 9001 90 90 Spectacle lenses and intraocular lenses
68 9004 90 Spectacles
69 9017, 8486 40 00 Mathematical calculating instruments and pantographs
70 9017 Other drawing and marking out instruments
71 9027 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances
Explanation.-For the purposes of this entry,-
(a)―narcotic drugs” and ―psychotropic substances” shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
(b) ―kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits
72 9404 Coir products
73 9404 Products wholly made of quilted textile materials
74 9405 50 31 Kerosene pressure lantern
75 95 Sports goods other than articles and equipments for general physical exercise
76 9608 Following goods, namely:-
(i) Pens of value not exceeding Rs. 200 per piece;
(ii) Ball point pens of value not exceeding Rs. 200 per piece;
(iii) Refills of ball point pens specified in (ii) above; (iv) Pencils

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  1. Suranga says:

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