1st March, 2002

Notification No. 6/2002-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 or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, –

(a) from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and

(b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,

subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table:

Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S.Nos. 65, 66, 67 and 68 of the said Table on or after the 1st day of April, 2002:

 Provided further that nothing contained in this notification shall apply to the goods specified against S. Nos. 193, 195, 199 and 200 of the said Table on or after the 1st day of March, 2005.

Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified:-

Table

S. No.

Chapter or heading No. or sub-heading No.

Description of goods

Rate under the First Schedule

Rate under the Second Schedule

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

1.

09.02

Green Tea

Nil

2.

1103.00

Tapioca starch, Maize Starch

Nil

3.

13

Lac

Nil

4.

13

Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems

Nil

5.

1301.10

Compounded Asafoetida, commonly known as ‘heeng’

Nil

6.

1703.90

All goods, for use in the manufacture of goods other than alcohol

Nil

7.

1901.19

Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government

Nil

1

8.

20, 21 or 22

Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines

Nil

9.

2001.10

All goods

Nil

10.

2103.10

Sauces, ketchup and the like and preparations therefor

Nil

11.

2104.10

Soups and broths and preparations therefor

Nil

12.

21.06

All goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion:

Provided that –

(a)  no other goods falling under heading No. 21.06 are manufactured in the same factory, and

(b)  the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06

Nil

13.

2108.10

Preparations of a kind used in the manufacture of aerated waters, if supplied directly to a bottling plant (other than vending machines)

Nil

14.

2108.99

Sweetmeats (known as ‘misthans’ or ‘mithai’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad

Nil

15.

2201.20 or 2202.20

Aerated waters prepared and dispensed by vending machines

Nil

Nil

16.

2202.40

All goods

Nil

17.

24.04

Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year

Nil

18.

2404.99

Tobacco, used for smoking through “hookah” or ‘chilam’, commonly known as “hookah” tobacco or ‘gudaku’

Nil

Nil

_

19.

2502.29

All goods manufactured in,-

(I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes;

(II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes

Rs. 200 per tonne

2

20.

2504.21 or 2504.31

Marble slabs and tiles cut or sawn in India 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

Rs. 30 per square metre

21

26.01 to 26.17

Ores

Nil

22

27

Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia

Nil

4 and 5

23

27

Naphtha used in a fertiliser plant during shut-down and start-up periods

Nil

4 and 5

24

27

Naphtha and Natural Gasoline Liquid intended for use –

(i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of Heavy Water in such plants;

(ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for the manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tuticorin for the manufacture of Heavy Water in such Plants

Nil

4 and 5

25

27

Naphtha when supplied to the power plants specified in List 1

Nil

3

26

27

Furnace oil intended for use as feedstock in the manufacture of fertilisers

Nil

4 and 5

27

27

Bio-gas

Nil

28

27

Lean gas obtained from natural gas

Nil

29

27

Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings

Nil

4 and 5

30

27

Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers

Nil

4 and 5

31

27 or 28

Synthesis gas, if used in the manufacture of Heavy Water

Nil

32

27.10

Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery

 

Explanation.- For the purposes of the exemption –

(a)  the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under rule 20 of the Central Excise Rules, 2002 or a warehouse, as the case may be;

(b)  “warehouse” means a warehouse approved under rule 20 of the Central Excise Rules, 2002.

Nil

6

33

27.11

Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received

 

Explanation.- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, from which such Liquified Petroleum Gases were received.

Nil

34

27.11

Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received

 

Explanation.- For the purposes of this exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases.

Nil

35

2711.21

Natural Gas

Nil

36

28

Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers

Nil

5

37

28

Steam

Nil

38

28

Sulphuric acid used in a fertiliser plant for demineralisation of water

Nil

39

28

Ammonia used in a fertiliser plant in refrigeration and purification process

Nil

40

28

Ammonium chloride and manganese sulphate intended for use-

(a) as fertilisers; or

(b) in the manufacture of fertlisers, whether directly or through the stage of an intermediate product

 

Explanation.- For the purposes of this exemption, “fertilisers” shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.

Nil

41

28

Gold potassium cyanide, manufactured from gold and used in the electronics industry

16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods

42

28

Potassium iodate

Nil

43

28

Gold potassium cyanide solution used within the factory of production for manufacture of zari

Nil

44

28

Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery

Nil

45

28

Thorium oxalate

Nil

46

28 or 29

All chemicals used in the manufacture of centchroman

Nil

47

28 or 29

The bulk drugs specified in List 2

 

Explanation.- For the purposes of this notification, the expression “bulk drugs” means any pharamaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation.

Nil

48

28 or 29

The goods specified in List 3, used for the manufacture of bulk drugs specified in List 2

Nil

5

49

28, 29 or 30

Anaesthetics

Nil

50

28 or 38

The following goods-

(a)  Supported catalysts of any of the following metals, namely:-

(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium;

(b)  compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely:-

(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi)Iridium (vii) Osmium (viii) Ruthenium.

16% of the value of material, if any, added and the amount charged for such manufacture

51

28 or 38

Silicon, in all forms

Nil

52

2808.10 or 2809.00

All goods used in the manufacture of fertilisers

Nil

5

53

29

2-Cyanopyrazine

Nil

54

28, 29 or 30

The bulk drugs or formulations specified in List 4

Nil

55

30

Desferrioxamine injection or Deferiprone

Nil

56

30

Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment

Nil

57

30

Formulations manufactured from the bulk drugs specified in List 2

 

Explanation.- For the purposes of this notification, the expression “formulation” means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply.

Nil

58

31

All goods, other than those which are clearly not to be used-

(a) as fertilisers; or

(b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product.

Nil

59

32

Wattle extract

Nil

60

32

Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments

Nil

61

32.04 or 38.09

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles

Nil

62

33

Henna powder, not mixed with any other ingredient

Nil

63

33.06

Tooth powder

Nil

64

3401.11, 3401.12 or 3401.19

Soap, if manufactured under a scheme for the sale of Janata soap

Nil

7

65

3605.10 or 3605.90

Matches, in or in relation to the manufacture of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely:-

(i) the process of giving –

(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or

(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;

(ii) frame filling;

(iii) dipping of splints in the composition for match heads;

(iv) filling of boxes with matches;

(v) pasting of labels on match boxes or veneers or cardboards;

(vi) affixing of the central excise stamps; and

(vii) packaging,

and cleared for home consumption packed in boxes of 50 matches each

 

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Rs. 2.00 per hundred boxes/ packs

8

66

3605.10 or 3605.90

Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely:-

(i) the process of giving –

(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or

(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;

(ii) frame filling;

(iii) dipping of splints in the composition for match heads;

(iv) filling of boxes with matches;

(v) pasting of labels on match boxes or veneers or cardboards;

(vi) affixing of the central excise stamps; and

(vii) packaging,

and cleared for home consumption packed in boxes of 50 matches each

 

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Re. 1.00 per hundred boxes/packs

8

67

3605.10 or 3605.90

Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each

 

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Re. 0.50 per hundred boxes/packs

9

68

3605.10 or 3605.90

Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each

 

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Rs. 3.00 per hundred boxes/ packs

69

38

Concrete mix manufactured at the site of construction for use in construction work at such site

Nil

70

38.22

Chemical reagents

Nil

10

71

39

Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute

Nil

72

39 or 40

Nipples for feeding bottles

Nil

73

39.01 to 39.14

Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96

 

Explanation.- For the removal of doubts it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in a free trade zone, a special economic zone or a hundred per cent export-oriented undertaking and brought to any other place in India.

Nil

74

39.03

Unexpanded polystyrene beads purchased by the Malaria Research Centre

Nil

11

75

39.04

Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to “Nil” rate of duty

Nil

76

39.17

Lay flat tubing

Nil

77

39.20

Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes

Nil

78

40

Surgical rubber gloves or medical examination rubber gloves

Nil

79

4011.90 or 4013.90

(a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts

(b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts

Nil

Nil

Nil

12

12

80

40.11, 40.12 or 40.13

Tyres, flaps and tubes used in the manufacture of –

(a) power tillers of heading No. 84.32 of the First Schedule;

(b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons

Nil

Nil

5

81

4011.90,4012.11, 4012.19, 4012.90 or 4013.90

Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

Nil

5

82

4012.11, 4012.19 or 4013.90

Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

Nil

5

83

44.06 or 44.07

100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste

Nil

84

45, 48, 68, 73, 85 or 87

Parts of main battle tanks intended to be used in the manufacture of such tanks

Nil

5 and 13

85

48

Paper splints for matches, whether or not waxed; Asphaltic roofing sheets

Nil

86

48

Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

Nil

14

87

48.02

(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping

Nil

Nil

 

 

88 48.20 Notebooks and exercise books Nil
89 51, 52, 53, 54 or 55 Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics Nil
90

5105.10

Carded wool used captively in the manufacture of yarn of wool Nil
91 5105.10 Carded wool, popularly known as ‘lefa’ intended for making hand spun yarn of upto 10 counts Nil
92 51.06 Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil

93

51.06 or 51.07

Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account

Nil

15

 

94

51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90

Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

Nil

16

95

51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12

Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

17

96

51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

18

97

51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs.2.50 per Kg

19

98

51.10 or 51.11

Fabrics woven on handlooms, namely:-

(a) certified as “khadi” by the Khadi and Village Industries Commission; or

(b) processed without the aid of power or steam;

(c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or

(d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.

 

Explanation.- In this entry, for the purposes of the fabrics woven on handlooms, “independent processor” means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.

Nil

99

51.10 or 51.11

Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square metre

Nil

100

51.10 or 51.11

Woven fabrics of wool when subjected to any one or more of the following processes, namely:-

(a) Calendering with plain rollers;

(b) Blowing (steam pressing).

Nil

21 (a)

101

52, 54 or 55

Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill.

Nil

22

102

52, 54 or 55

Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid

Nil

103

52, 54 or 55

Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account

Nil

Nil

104

5204.10

Cotton sewing thread, not containing synthetic staple fibres

Fifty per cent. of the duty of excise specified in the First Schedule

105

52.05, 52.06, 54.02, 54.03, 55.09 or 55.10

Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes

Nil

Nil

23

106

5205.11, 5205.19, 5206.11 or 5206.12

The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-

(a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or

(b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content.

Nil

15

107

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by cheque drawn by KVIC or such organization approved by KVIC, as the case may be, on its own bank account.

Nil

24

108

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, not containing synthetic staple fibres or filament yarns

Fifty per cent. of the duty of excise specified in the First Schedule

109

52.07, 52.08 or 52.09

Cotton fabrics intended for use in the manufacture of cotton absorbent lint

Nil

110

52.07, 52.08 or

52.09

Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission

Nil

111

52 or 55

Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra

Nil

112

52.07, 52.08 or

52.09

Cotton fabrics processed without the aid of power or steam

 

Explanation.- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely:-

(a)  lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda,

(b)  mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or

(c)  colour fixation by passing steam or applying sodium silicate.

Nil

113

52.07, 52.08 or 52.09

Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms

Nil

114

52, 54 or 55

Woven fabrics of cotton or man-made fibres when subjected to any one or more of the following processes, namely :-

(1) Calendering (other than calendering with grooved rollers);

(2) Scouring, that is to say, removing yarn size and natural oil found in cotton;

(3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

 

Explanation I.- For the purposes of the woven fabrics of cotton, “calendering” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.

 

Explanation II.- The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as “denim fabrics” or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

Nil

21 (b)

115

53 or 56

Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the First Schedule

Nil

116

53, 59 or 63

Rot proofed jute products, laminated jute products and fire resistant jute products

Nil

25

117

53.04, 53.05 or 53.08

Sisal and manila fibre and yarn thereof

Nil

26

118

53.10, 5702.12, 5703.20, 58.01, 58.02, 58.06, 6301.90 or 6305.10

Goods of jute

Nil

119

54

Fabrics subjected to the process of dew drop and manufactured out of processed fabrics on which the appropriate duty of excise has already been paid

Nil

120

54.02

Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier

16%

Nil

121

54.02

Textured yarn (including draw twisted and draw wound yarn) of polyesters manufactured by an independent texturiser who does not have the facilities in his factory (including plant and equipment) for producing partially oriented yarn (POY) of polyesters falling under sub-heading No. 5402.42

Rs. 2.50 per kg.

Nil

27

122

5402.10, 5402.41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69

Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent.

Nil

20

123

5402.32 or 5402.52

Twisted polyester filament yarn

Nil

Nil

28

124

5402.31 or 5402.51

Twisted nylon filament yarn

Nil

29

125

5403.20 or 5403.32

Twisted viscose filament yarn

Nil

30

126

5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31,5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49

Dyed, printed, bleached or mercerised yarn, whether single, multiple(folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs. 9 per kg.

Nil

31

127

5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49

Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn

Nil

Nil

32

128

5402.39 or 5402.59

Twisted polypropylene filament yarn

Nil

33

129

5404.10

The following goods, namely:-

(a) Monofilament of high density polyethylene or polypropylene; and

(b) Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent.

Nil

20

130

5406.21, 5406.22,

5406.23 or

5406.29

Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms

Nil

131

5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29

Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, but with or without the use of machines

Nil

132

5406.21, 5406.22,

5406.23, 5406.29,

5407.21, 5407.22,

5407.23 or

5407.29

Fabrics, woven on handlooms and,-

(a) processed without the aid of power or steam; or

(b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms.

Nil

133

55

Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of

Nil

134

55

Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed one hundred and fifty rupees per square metre and the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is followed if the said fabrics are processed elsewhere than in the factory of production

Nil

135

5501.20

Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre

Nil

136

55.09 or 55.10

The following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely:-

(a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks;

(b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content;

(c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content; or

(d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.

Nil

15

137

55.09

Yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by KVIC or such organisation approved by KVIC, as the case may be, on its own bank account

Nil

24

138

55.10

Yarn of artificial staple fibre

Nil

26

139

55.11, 55.12, 55.13 or 55.14

Fabrics of man made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely :-

(a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and

(b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil

140

55.11, 55.12, 55.13 or 55.14

Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam , or fabrics of man made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by Government of India for the development of Handlooms, other than the following, namely :-

(a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and

(b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil

141

56.02

Jute felt

Nil

142

56.07

All goods (other than dipped cords falling under sub-heading 5607.90 of the First Schedule)

Nil

34

143

56.07 or 56.09

All goods made without the aid of power

Nil

144

58.01, 58.02 or

58.06

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

145

58.05

Embroidery, other than those not subjected to any process

Nil

146

5806.31 or 5806.32

Narrow woven fabrics of cotton or man-made fibres

Nil

147

5806.39

The following goods, namely :-

(a) Hair belting of wool;

(b) Strips of jute made from fabrics on which the appropriate duty of excise under the First Schedule has already been paid and intended for supply to the Indian Army.

Nil

148

59

Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics

Nil

5

149

59.03

Fabrics of jute, impregnated, coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute

Nil

150

5906.99

Rubberised textile fabrics

Nil

20

151

59.10

Unprocessed cotton belting, woven

Nil

152

60.01 or 60.02

Knitted or crocheted fabrics, processed without the aid of power or steam

Nil

153

61 or 62

The following goods, namely:-

(i) Raincoats;

(ii) Undergarments including brassieres, panties, briefs, girdles, corsets, slips, vests, singlets, petticoats, braces, suspenders, garters and similar articles;

(iii) Clothing accessories, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves, mittens and mitts.

Nil

154

62.01

Articles of apparel, not knitted or crocheted, made out of handloom fabrics

Nil

35

155

63

Made up textile articles made out of handloom fabrics

Nil

156

63.01

The following blankets, the value of which does not exceed Rs.150 per square metre, namely:-

(a) blankets of wool;

(b) blankets of yarn of shoddy falling under heading No.55.09 or heading No.55.10 of the First Schedule

Nil

157

64.01

Footwear of retail sale price not exceeding Rs. 125 per pair

 

Explanation:- “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.

Nil

158

68

Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used

Nil

36

159

68 or 69

Stoneware, which are only salt glazed

Nil

160

68 or 69

Sand lime bricks

Nil

161

68.07

Goods manufactured at the site of construction for use in construction work at such site

Nil

162

68.07

Goods manufactured by Nirman Kendras and Nirmithi Kendras

Nil

37

163

6906.10

Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles

 

Explanation.- For the purposes of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles.

16%

20

164

6906.10

Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold

Nil

20 and 38

165

6906.90, 69.07, 69.09, 69.10 or 69.11

All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.

 

Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods

16%

20

166

70

Glassware produced by mouth-blown process

Nil

167

70

Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government

Nil

168

70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90

All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods

 

Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

16%

20

169

70.15

All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods

 

Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

16%

20

170

71

Primary gold converted with the aid of power from any form of gold

 

Explanation. – For the purposes of the exemption, “primary gold” means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil

171

71

(I) Articles of –

(a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f) iridium; (g) osmium; or (h) ruthenium;

(II) Ornaments and the like articles made of gold or silver or platinum or any one or more of them, whether or not set –

(a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or

(b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof;

(III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof;

(IV) Precious and semi-precious stones, synthetic stones and pearls

 

Explanation.- For the purposes of entries (I), (II) and (III), as the case may be, –

(i) “ornament” means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or platinum or any one or more of them, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments;

(ii) “metal” shall include,-

(a) any alloy in which any of the metals specified in this entry at item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy;

(b) any alloy in which the gold content is not less than 37.5 per cent. by weight;

(iii) “articles” in relation to gold shall mean any thing (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.

Nil

Nil

Nil

Nil

172

71

Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires

Nil

173

72

Hot rolled/cold rolled sheets and strips cut or slit on job work

Nil

20 and 39

174

73

Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder

Nil

40

175

73.02

Railway or tramway track construction material of iron and steel

 

Explanation.- For the purposes of this exemption, the value of goods shall be the value of goods excluding the value of rails.

16%

41

176

73.10

Metal containers

Nil

42

177

73.10 or 73.26

Mathematical boxes, geometry boxes and colour boxes

Nil

178

73.21 or 74.17

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy

Nil

179

73.21 or 94.05

Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas

Nil

180

74.02 or 74.03

Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts

Nil

43

181

74.09

All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts

Nil

43

182

74.09

Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils

Rs. 3500 per metric tonne

43 and 44

183

74.09 or 74.10

Copper strip and foil, intended to be used for manufacture of imitation “Zari”

Nil

184

76.01

Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils

Nil

45

185

7604.21, 7604.29, 7604.30, 76.08 or 76.09

Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of, –

(1) artificial limbs; or

(2) any of the following rehabilitation aids, namely:-

(i) Somi brace

(ii) Ash brace

(iii) Taylor brace

(iv) Four post collars

(v) Thumb splint

(vi) Finger splint

(vii) Axilla crutches

(viii) Elbow crutches

(ix) Walking frames

(x) Wheel chair or Tricycle components

(xi) Braille shorthand machine

(xii) Folding cane for blind

Nil

5

186

76.06

Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils

Nil

20 and 45

187

76.06

Aluminium circles

Rs. 2500 per metric tonne

20 and 45

188

76.12

Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

189

82

Pencil sharpeners and blades thereof

Nil

190

82.06

Tools put up in sets

Nil

46

191

84

The Coir processing machinery specified in List 5, supplied under Integrated Coir Development Project being implemented by the Government of Kerala

Nil

192

84

Spinnerettes made, interalia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes

16%

47

193

84, 85, 90 or any other Chapter

Machinery or equipment specified in List 6

Nil

194

84 or 87

Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42

 

Explanation.- For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944, when sold by the manufacturer as spare parts or spare components

Rate of duty applicable on the said parts and components of motor vehicles

195

84 or any other Chapter

Machinery or equipment for use in silk textile industry as specified in List 7

Nil

196

84 or any other chapter

Goods specified in List 8 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce

Nil

4and 5

197

84.15

Parts of air-conditioning machines

Nil

198

84.30 or 87.05

(i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid;

(ii) Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid.

 

Explanation.- For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig.

16%

16%

48

48

199

84.45, 84.48, 8483.90, 84.84, 8485.90

Goods required by a jute mill for making jute textiles

Nil

4

200

84.46

Automatic shuttle looms

Nil

201

8452.19

Sewing machines, other than those with in-built motors

Nil

202

85.24

Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format

Nil

203

85.24

The following goods, namely:-

(a)  sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing ;

(b)  television and sound recording media such as video tapes and video discs

Nil

49

204

85.28

Colour television receivers,-

(i) where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer;

(ii) in other cases of –

(a) screen size upto 36 cm

(b) screen size exceeding 36 cm but not exceeding 54 cm

(c) screen size exceeding 54 cm but not exceeding 68 cm

(d) screen size exceeding 68 cm but not exceeding 74 cm

(e) screen size exceeding 74 cm but not exceeding 87 cm

(f) screen size exceeding 87 cm but not exceeding 105 cm

(g) screen size exceeding 105 cm

Explanation.- For the purposes of this entry, ‘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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

16%

Rs.1500
per set

Rs. 2800
per set

Rs. 4300
per set

Rs. 11200
per set

Rs. 12900
per set

Rs. 17900
per set

Rs. 33000
per set

205

85.28

All goods other than colour television receivers

16%

206

85.29

Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets.

Nil

5

207

86.01 to 86.06

All goods

Nil

50

208

87

Motor vehicle falling under –

(i)  sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or

(ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi

16%

16%

Nil

Nil

51

209

87

Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles

 

Explanation.- For the purposes of the exemption, “electrically operated trolley buses” means trolley buses which are run solely on electrical energy derived from an external source, and “electrically operated platform trucks”, “electrically operated work trucks” and “electrically operated tow tractors”, respectively, means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and “battery powered road vehicles” means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles.

16%

Nil

210

87

Chassis for use in the manufacture of battery powered road vehicles

16%

Nil

5

211

87

Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes

 

Explanation.- For the purposes of this exemption, value of motor vehicle shall be deemed to be equal to the value of the generating set fitted to such vehicle.

Rate of duty applicable on the diesel generating set fitted on the motor vehicle

Nil

212

87

(i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons;

(ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquiefied gases), falling under heading No. 87.04; and

(iii) three wheeled motor vehicles

Nil

Nil

52

213

87.01

Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed

 

Explanation.- For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them.

16%

214

87.02, 87.03, 87.04 or 87.16

(1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis –

(i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons;

(ii) for the transport of more than twelve persons, excluding the driver ;

(iii) for the transport of not more than six persons, excluding the driver, including station wagons ;

(iv) for the transport of goods, other than petrol driven ;

(v) for the transport of goods, other than mentioned against (iv) above.

(2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis.

 

Explanation.- For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.

16%

16%

16%

16%

16%

16%

16%

Nil

16%

Nil

16%

53

53

215

87.02, 87.04 or 87.06

Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor)

 

Explanation.- For the purposes of this exemption, “articulated vehicle” means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle.

16%

Nil

216

87.03

Cars for physically handicapped persons

16%

Nil

54

217

87.05

Special purpose motor vehicles

Nil

55

218

87.06

Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab

16%

Nil

219

87.09

Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed

 

Explanation.- For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them.

16%

220

87.16

Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes

 

Explanation.- For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer

Rate of duty applicable on the diesel generating set fitted on the trailer

221

9003.11 or 9003.19

Frames and mountings for spectacles, goggles or the like, of value below Rs. 500 per piece

Nil

222

9004.90

All goods other than sunglasses for correcting vision

Nil

223

90.17

Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments

Nil

5

224

90.27

Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances

 

Explanation.- For the purposes of this exemption,-

(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them as defined 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.

Nil

225

91.08, 91.09, 91.10, 91.11, 91.12, 91.13 or 91.14

Parts and components used in the manufacture of watches and clocks of retail sale price not exceeding Rs. 500/- per piece.

 

Explanation.- For the purposes of this exemption, “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.

Nil

5

226

94.04

Rubberised coir mattresses

Nil

227

95

Sports goods

 

Explanation.- “Sports goods” for the purposes of this entry do not cover articles and equipment for general physical exercise.

Nil

228

96.03

All goods other than tooth brushes

Nil

229

96.08

Pens and parts thereof, of value not exceeding Rs. 100 per piece

Nil

230

96.08

Ball point pens including refills for ball point pens and parts thereof, of value not exceeding Rs. 100 per piece

Nil

231

96.08 or 96.09

Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils

Nil

5

232

96.08

Pencils

Nil

233

Any Chapter

Goods supplied for the official use of foreign diplomatic or consular missions in India

Nil

Nil

56

234

Any Chapter

(i) Cement Bonded Particle Board

(ii) Jute Particle Board

(iii) Rice Husk Board

(iv) Glass-fibre Reinforced Gypsum Board (GRG)

(v) Sisal-fibre Boards

(vi) Bagasse Board

Nil

235

Any Chapter

Goods required for,-

(a) the substitution of ozone depleting substances (ODS);

(b) the setting up of new projects with non-ozone depleting substances (non-ODS) technologies.

 

Explanation.- “Goods” for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology.

Nil

Nil

57

236

Any Chapter

Goods other than the following, namely:-

(a) Electrical stampings and laminations;

(b) Bearings; and

(c) Winding wires.

Nil

58

237

Any Chapter

Non-conventional energy devices/ systems specified in List 9

Nil

238

Any Chapter

Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06

Nil

5

239

Any Chapter

All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading No. 87.06 of a motor vehicle of Chapter 87

Nil

59

240

Any Chapter

Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)

 

Explanation.- For the purposes of this exemption parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the First Schedule or the Second Schedule, as the case may be.

Nil

241

Any Chapter

Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the First Schedule

Nil

242

Any Chapter

Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09

Nil

243

Any Chapter

Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09

Nil

More Under Excise Duty

Posted Under

Category : Excise Duty (4043)
Type : Notifications (15203) Notifications/Circulars (30033)

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