Notification No. 2/2006-CE (NT) Dated 1/3/2006

Further Amendment in Notification No. 13/2002-CE (NT) dt. 1/3/2002-G.S.R… (E). - In exercise of the powers conferred by sub-sections (1) and sub-section (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2002- Central Excise (N.T.), dated the 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R 152(E), dated the 1st March, 2002, except as respects things done or omitted to be done before such supersession, the Central Government 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, 1986 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) 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 or heading or sub heading of the First Schedule Description of goods Abatement as a percentage of retail sale price
(1)  (2) (3) (4)
1. 0402 91 10 or

 0402 99 20

 Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale

-

 
2.  17 or 21 Preparations of other sugars 40%
3. 1702  Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 40%
4. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 40%
5.  1704 90  All goods, other than white chocolate  35%
6.  1704 90 White chocolate 40%
7.

1805 00 00 or

1806 10 00

 Cocoa powder, whether or not containing added sugar or other sweetening matter

35%
8. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 35%
9. 1806 Other food preparations containing cocoa 35%
10.

1901 20 00

or 1901 90

 All goods  35%
11. 1902 All goods -
12. 1904 All goods  35%
13.

1905 31 00

or 19051920

 Biscuits  35%
14.

 1905 32 11 or

1905 32 90

 Waffles and wafers, coated with chocolate or containing chocolate 35%
 15. 1905 32 90   All goods, other than wafer biscuits  40%
16.

1905 32 19 or 

1905 32 90

 Wafer biscuits 35%
17.

 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

 

35%

 
18. 2102 All goods  35%
19. 2105 00 00  Ice cream and other edible ice, whether or not containing cocoa -
20.  2106 90 20, 2403 Pan masala and Pan Masala containing tobacco  50%
21.  2106 90 30  All goods 35%
22.  2106 Ready to eat packaged food, texturised vegetable proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix. 37%
23. 2106 90 11  Sharbat   35%
24.

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

 All goods (other than S. No 22 above)  40%
25.  2201 10 10, 2201 90 90, 2202 10 90, 2202 90 90 Mineral waters 50%
26. 2201 10 20 or 2202 10 10 Aerated waters  42.5%
27.  2209 Vinegar and substitutes for vinegar obtained from acetic acid 40%
28.

 2403 99 10 or

2403 99 20

 All goods  50%
29.

 2523 21 00 or

2523 29

 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 35%
30.  2710 Lubricating oils and Lubricating preparations 40%
31. 3204 20  Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 35%
32. 3206 All goods other than pigments and inorganic products of a kind used as luminophores 35%
33. 3208, 3209, 3210  All goods  40%
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 40%
35. 3213 All goods  40%
36. 3214 All goods  40%
 37. 3303, 3304, 3305 or 3307 All goods  40%
38. 3306 10 20 Toothpaste  35%
39.

3401 19 or

3401 20 00

 Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent) 35%
 40.

3401 11,

3401 19, 3402 except

3402 90 20

 Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes 35%
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) 35%
42. 3405 Polishes and creams, for footwear furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 3404 35%
43. 3506  Prepared glues and other prepared adhesives, not elsewhere specified or included 40%
44.  3702 All goods (other than for X-ray and unexposed cinematographic films) 40%
45.  3808

Insecticides, fungicides, herbicides, weedicides and pesticides

 35%
46.

 3808 40 00 or

3808 90 90

 Disinfectants and similar products  40%
47. 3814 00 10 Thinners 40%
48. 3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

 40%
49. 3820 00 00  Anti-freezing preparations and prepared deicing fluids 40%
50.

 3824 90 24 or

3824 90 90

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

 40%
51. 3919 Self adhesive tapes of plastics  40%
52. 3923, 3924 Insulated ware  45%
53. 4816

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

 40%
54.

 4818 except

481840, 4818 50 00

Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

 40%
55.

 6401 to 6405

The following goods, namely:-

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

(ii) All other footwear

 

37%

 

 

40%

 
56.  6506 10 Safety headgear  40%
57. 6907 10 10, 6907 90 10 Vitrified tiles, whether polished or not  45%
58.  6908 Glazed tiles  45%
59. 7321 Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven 40%
60. 7321

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

 35%
61.  7323, 7615 19 10 Pressure Cookers

 30%
62. 7324  Sanitary ware of iron or steel  40%
63. 7418 20 10  Sanitary ware of copper 40%
64. 8212

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

 40%
65.

8305 20 00, 8305 90 20

 Staples in strips, paper clips, of base metal 40%
66. 8414 51, 8414 59  Electric fans  40%
67. 8415

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

 30%
68.  8418  Refrigerators  40%
69.  8421 21  Water filters and water purifiers, of a kind used for domestic purposes 40%
70. 8422 11 00, 8422 19 00 Dish washing machines  35%
71.  8450

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

40%
72. 8469 Typewriters   35%
73.  8470 (except 8470 40, 8470 50, 847090) Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 40%
74.  8472 90 10  Stapling machines  40%
75.  8506 except 8506 90 00 Primary cells and primary batteries  40%
76.  8509 except 8509 90 00 Electro-mechanical domestic appliances with self-contained electric motor 40%
77. 8510 except 8510 90 00 Shavers, hair clippers and hair-removing appliances, with self contained electric motor 40%
78.

8513 except 8513 90 00

 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 8512 35%
79.  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 40%
80.  8517 11, 8517 19 or 8517 21 00 Telephone sets including telephones with cordless handsets; video phones; facsimile machines 40%
81.  8519, 8520 All goods 40%
82. 8521 All goods 40%
83.  8523 Unrecorded audio cassettes  40%
84. 8523, 8524  Video cassettes 40%
85. 8523 20, 8524  Magnetic discs  40%
86.  8525  Pagers, cellular or mobile phones  40%
87.  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 35%
88.  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. 86) 40%
89.  8528

Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus

 35%
90. 8536 All goods  40%
91. 8539

The following goods, namely:-

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

(ii) All other goods

 

 

37%

 

40%

 
92.  9006  Photographic (other than cinematographic) cameras 35%
93.  9101, 9102  All goods, other than braille watches 35%
94.  9103, 9105 Clocks  45%
95. 9612  All goods  35%
96. 9617 00 11, 9607 00 12 Vacuum flasks 40%

 

Explanation.- For the purposes of this notification “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 .

[F. No 334/3/2006-TRU]

(Ajay)

Under Secretary to the Government of India