Central Excise Tariff 2002-03
Chapter 96
Table
| Heading No. | Sub-heading No. | Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 96.01 | 9601.00 | Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) | 16% |
| 96.02 | 9602.00 | Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of Chapter 35) and articles of unhardened gelatin | 16% |
| 96.03 | 9603.00 | Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) | 16% |
| 96.04 | 9604.00 | Hand sieves and hand riddles | 16% |
| 96.05 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | ||
| 9605.10 | - For personal toilet | 16% | |
| 9605.90 | -Other | 16% | |
| 96.06 | Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks | ||
| 9606.10 | - Buttons and button blanks | Nil | |
| 9606.90 | - Other | 16% | |
| 96.07 | 9607.00 | Slide fasteners and parts thereof | 16% |
| 96.08 | 9608.00 | Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 96.09 | 16% |
| 96.09 | 9609.00 | Pencils (other than pencils of heading No. 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks | Nil |
| 96.10 | 9610.00 | Slates and boards, with writing or drawing surfaces, whether or not framed | Nil |
| 96.11 | 9611.00 | Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks | 16% |
| 96.12 | 9612.00 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes | 16% |
| 96.13 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks | ||
| 9613.10 | - Cigarette lighters and other lighters | 16% | |
| 9613.90 | - Parts | 16% | |
| 96.14 | 9614.00 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 16% |
| 96.15 | 9615.00 | Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading No. 85.16, and parts thereof | Nil |
| 96.16 | 9616.00 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations | 16% |
| 96.17 | 9617.00 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners | 16% |
| 96.18 | 9618.00 | Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing | 16% |
VALUATION WITH REFERENCE TO RETAIL PRICE
EXEMPTION NOTIFICATIONS
SSI Exemption for those not availing CENVAT - Exemption to goods falling under Chapter 96 [except of Heading/Sub-heading Nos. 9605.10] on first clearances of Rs. 50 lakhs and concessional duty on subsequent clearances of manufacturer having clearances not exceeding rupees three crores in the preceding financial year - Effective from 1-4-2000.
SSI Exemption for
those availing CENVAT-Effective rates of duty for goods falling under
Chapter 96 [except of Heading/Sub-heading Nos. 9605.10] if produced by a
manufacturer having clearances not exceeding rupees three crores in the
preceding financial year - Effective from 1-4-2000