Notification No. 6/2002-CE-Prescribes effective rate of duty on specified goods falling under various chapters of the First Schedule to the Central Excise Tariff Act, 1985.

Notification No. 6/2002-CE Dated 01-03-2002

Prescribes effective rate of duty on specified goods falling under various chapters of the First Schedule to the Central Excise Tariff Act, 1985.- In exercise of the powers conferred by rule 11 of the CENVAT Credit Rules, 2002, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 53/2001-Central Excise (N.T.), dated the 29th June, 2001, published in the Gazette of India vide number G.S.R. 497(E), dated the 29th June, 2001, except as respects things done or omitted to have been done before such supersession, the Central Government, hereby declares the following inputs (hereinafter referred to as the “declared inputs”) and final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said First Schedule), as specified in the Table below, namely :-

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		-		-

ANNEXURE

Condition No.		Conditions
	1.	If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.
	2.	(i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner, as the case may be, for his satisfaction in this regard. (ii) The exemption shall be applicable up to a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 350 per tonne shall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes. (iii) The exemption under this notification shall not be applicable to, - (a) cement manufactured from such clinker which is not manufactured within the same factory; and (b) cement bearing a brand name or trade name (whether registered or not) of another person.
		Explanation.- For the purposes of condition (iii), “brand name” or “trade 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, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as 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.

	3.	If, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate to the effect that the Liquefied Natural Gas (LNG) terminal which is to supply LNG to the power project for which the supply is being made, has not been commissioned.
	4.	The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table.
	5.	Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
	6.	The Commissioner of Central Excise, having jurisdiction over the refinery, permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon.
	7.	If, - (i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in this behalf by the Government of India in the Ministry of Consumer Affairs, Food and Public Distribution (Department of Food and Public Distribution); (ii) sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food and Public Distribution under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Commerce and Industry (Department of Industrial Policy and Promotion).
	8.	If,- (i) bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased, by thirty-five paise per hundred boxes; (ii) the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50s: Provided that an officer not below the rank of Assistant Commissioner of Central Excise, having jurisdiction, is satisfied that the sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than twenty lakh rupees. Explanation.- While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.
	9.	The exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year do not exceed 150 million matches and also subject to the following other conditions, namely :- (i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches; (ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches : Provided that - (a) where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches; (b) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches : Provided further that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer’s label which is approved by the Central Excise Officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the corresponding entry in column (4) of the Table. Explanation.- For the purpose of the matches mentioned in column (3), against S. No. 67 of the said Table,- (1) no process other than the mechanical process employed for - (a) filling of boxes with matches; (b) dipping of splints in the composition for match heads; (c) frame filling; (d) affixing of central excise stamps; (e) packing; (f) the process of giving - (i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or (ii) 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, (g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on with the aid of power; (2) any other manufacturer referred to in the second proviso shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely:- (i) such clearances exceed 150 million matches during the financial year; (ii) such clearances during the preceding financial year had exceeded 150 million matches; (iii) such production of matches in a calendar month during the financial year exceeds 15 million matches; (iv) any process mentioned in clause (1) above is ordinarily carried on with the aid of power.
	10.	If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances. Explanation.- For the purposes of this condition,- (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; (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.
	11.	If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking – (a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and (b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein:
		Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,- (i) intimate to the Central Excise Officer the circumstances leading to such sale or disposal; and (ii) pay the duty which would have been levied thereon but for the exemption contained in this notification: Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.
	12.	If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters “ADV” on it.
	13.	If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the First Schedule.
	14.	(1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, up to first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes. (2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2001- Central Excise, dated the 1st March, 2001 published in the Gazette of India vide number G.S.R. 133(E), dated the 1st March, 2001, 9/2001- Central Excise, dated the 1st March 2001, published in the Gazette of India vide number G.S.R.134(E), dated the 1st March, 2001, published in the Gazette of India vide 8/2002- Central Excise, dated the 1st March, 2002 and 9/2002- Central Excise, dated the 1st March, 2002. Explanation.- For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification.
	15.	If the manufacturer produces at the time of clearance a certificate from an authorized officer of the Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case may be, that the yarn is going to be used only on handlooms.
	16.	If manufactured out of yarn - (i) falling under Chapter 51, 52, 54 or 55 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
	17.	If manufactured out of yarn - (i) falling under Chapter 51 or 52 of the First Schedule; and (ii) 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 has already been paid.
	18.	If,- (i) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the First Schedule; and (ii) manufactured out of yarn on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam.
	19.	If manufactured out of yarn - (i) falling under Chapter 51, 52, 54 or 55 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (iii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
	20.	If no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002, has been taken in respect of the inputs or capital goods used in the manufacture of these goods.
	21.	The exemption shall not apply to,- (a) woven fabrics of wool, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam; (b) woven fabrics of cotton or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, flanellete raising, stentering, damping on grey or bleached sorts, back filling on grey and bleached sorts, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting, padding (that is to say, applying starch or fatty material on one or both sides of the fabric), expanding or blowing or any one or more of these processes with the aid of power or steam.
	22.	If,- (i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union territory, as the case may be; (ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill; and (iii) the said independent processor or a composite mill produces a certificate or evidence to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within a period of ninety days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.
	23.	If produced out of yarn- (i) falling under Chapter 52, 54 or 55 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule, or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid.
	24.	If the manufacturer produces at the time of clearance a certificate from an authorized officer of the Khadi and Village Industries Commission, that the yarn is going to be used only in the manufacture of Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India.
	25.	If the appropriate duty of excise under the First Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of these jute products.
	26.	If, in or in relation to the manufacture of which, no process is ordinarily carried on with the aid of power.
	27.	If,- (i) manufactured out of yarn falling under sub-heading No. 5402.42 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid; and (ii) no credit of duty paid on inputs has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
	28.	If manufactured out of textured or draw-twisted polyester filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
	29.	If manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling under Chapter 54 of the First Schedule 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 has already been paid.
	30.	If manufactured out of viscose filament yarn including textured viscose filament yarn falling under Chapter 54 of the First Schedule 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 has already been paid.
	31.	If,- (i) manufactured out of textured or draw-twisted yarn, falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (ii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
	32.	If,- (i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and (ii) manufactured out of yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
	33.	If manufactured out of polypropylene filament yarn 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 has already been paid.
	34.	If made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the First Schedule, the special duty of excise leviable under the Second Schedule or, as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid.
	35.	If the manufacturer declares in the invoice at the time of clearance that these goods are made out of handloom fabrics and is duly supported by a certificate from an authorized officer of the Handloom Export Promotion Council that these goods have been made out of handloom fabrics.
	36.	If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phosphogypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction.
	37.	If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Urban Development, to the effect that- (a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses.
	38.	If such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on behalf of any manufacturer of glazed tiles.
	39.	If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate.
	40.	If,- (a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or (b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters.
	41.	If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
	42.	If,- (a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or (b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power.
	43.	If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate.
	44.	If,- (a) no credit of duty paid on inputs under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been taken; (b) the entire amount of duty is paid in cash or through account – current : Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.
	45.	If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
	46.	If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid.
	47.	The duty would be leviable as if the value of the spinnerettes were equal to- (i) the cost of exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and (c) any other charges paid for the exchange of such spinnerettes; and (ii) the insurance and freight charges, both ways.
	48.	If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
	49.	If,- (i) made from unrecorded articles falling under heading No. 85.23; and (ii) (a) not intended for sale; or (b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or (c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to Doordarshan.
	50.	If,- (a) intended for use by the Indian Railways or the Konkan Railway Corporation; and (b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
	51.	(a) The manufacturer pays duties of excise at the rate of 16% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90, at the time of clearance of the vehicle; (b) the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle; (c) the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer; (d) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, on receipt of a communication from the said Deputy Commissioner or Assistant Commissioner, as the case may be, that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Deputy Commissioner or Assistant Commissioner to the effect that the said amount has been duly returned to the buyer; and (e) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to – (i) hospitals, nursing homes or sanatoriums, run by the Central Government or a State Government or a Union territory Administration or a local authority, or are registered as such with any Department of the Central Government, or a State Government or a Union territory Administration or a local authority; or (ii) the Indian Red Cross Society.
	52.	If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002: Provided that this exemption is not applicable to a manufacturer of said vehicles- (a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
	53.	If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
	54.	If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons.
	55.	If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid.
	56.	If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory – (a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and (b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that- (i) he will produce a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission or consulate; (ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance of the goods, and (iii) in the event of non-compliance of sub-clause (i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.
	57.	If,- (i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.
	58.	If the goods are used,- (i) in the manufacture of the following power driven pumps primarily designed for handling water, namely :- (a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tube-well turbine pumps; (c) Submersible pumps; (d) Axial flow and mixed flow vertical pumps; and (ii) (a) within the factory of production; or (b) where such use is elsewhere than in the factory of production, 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.
	59.	If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid.

LIST 1 (See S. No. 25 of the Table)

(1) 120 MW Combined Cycle Gas Turbine Power Plant at Basin Bridge, Chennai, of Tamil Nadu Electricity Board; (2) 20 MW Power Plant of Ms Nagarjuna Electric Generating Company at Patancheru, Medak District, Andhra Pradesh (3) 515 MW Combined Cycle Power Plant at Hazira, Gujarat of Ms Essar Power Limited; (4) 167 MW Combined Cycle Power Plant at Vadodara of Ms Gujarat Industries Power Corporation Limited; (5) 48 MW Combined Cycle Power Plant at Sancoale village, Mormugao District, Goa, of Ms Reliance Salgaoncar Company Limited; (6) 220 MW Barge Mounted Power Plant at Mangalore of Ms Tanir Bavi Power Company Private Limited, Bangalore; (7) 165 MW Combined Cycle Power Plant at Eloor, District Ernakulam, Kerala of Ms BSES Kerala Power Limited.

LIST 2 (See S. Nos. 47, 48 and 57 of the Table)

(1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clofazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atropine (15) Homatropin (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin.

LIST 3 (See S. No. 48 of the Table)

(1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5) Ethoxy methylene diethyl-malonate (6) Hydrazine Hydrate (7) DL-2 Amino-1 butanol (8) Guanidine Nitrate (9) Citric Acid (10) 4,7-DCQ (Dichloroquinoline) (11) N-methyl Piperazine (12) D-2-Aminobutanol (O-Aminobutanol) (13) Diethyl Carbamyl Chloride (14) 4-Cyanopyridine (15) Isonicotinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19) N-(4-Chlorophenyl)-O-Phenylene diamine (20) 5-Iodouracil (21) 1-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-Amino-5-Amino-Sulfomyl-1,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-1,3,4-Thiadiazole (25) Tetra Urea Complex.

LIST 4 (See S. No. 54 of the Table)

(1) Didanosine (2) Efavirenz (3) Indinavir (4) Insulin (5) Lamivudine (6) Nelfinavir (7) Nevirapine (8) Ritonavir (9) Saquinavir (10) Stavudine (11) Zidovudine.

LIST 5 (See S. No. 191 of the Table )

(1) Coconut husk crusher (2) Coconut husk defibering mill (3) Sifter or Siever (for separating coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing machine (for cleaning and preparing fibre for spinning) (7) Motorised Spinning Ratts.

List 6 (See S. No. 193 of the Table)

(1) Yarn/Fabric mercerising machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye kitchen & accessories (4) Wet fabric spreading and squeezing machine (5) Relax drum/conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer (6) Compacting Machine (7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories (8) Soft package winders (dye package winders) (9) Automatic dye weighing and dispensing machine (10) Open width Tubular inspection machine (11) Fastness testing equipment (12) Shrinkage testing equipment (13) Indigo dyeing range with/without sizing plant (14) Computer colour matching equipment (15) High speed computer control padding mangle (16) Powder dot coating machine (17) Laser engraver (18) Pre-shrinking range for flat and Knitted goods (19) Knit-tubular mercerising or bleaching-cum-mercerising machine (20) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics (21) Milling and scouring machine (22) Shearing and Polishing machine (23) Kier Decatising/Decatising machine (24) Combined Contripress/ Decatising machine (25) Auto fabric detwister (26) Rotary/Flat bed screen printing machine (27) Curing/Polymerising machine (28) Continuous rope/open width washing machine.

List 7 (See S. No. 195 of the Table)

(1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier (conveyer type), continuous cocoon boiling machine (conveyer type) and automatic reeling machine with re-reeling (2) Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling machine, two-for-one/three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine (3) Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous type) (5) Silk felt calender (6) Clip stenter (7) Silk calender (8) Silk decasting machine (9) Overflow machine for silk fabric dyeing (10) Cone-chees degumming and dyeing machine (11) Beam dyeing machine for silk fabric (12) Semi-automatic screen printing machine (13) Loop agers (14) Design studio equipment (15) Colour kitchen equipment (16) Colour matching computer.

LIST 8 (See S. No. 196 of the Table )

(1) Gas Compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-in-coolers/walk-in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver (9) Purger (10) Air cooling unit/air handling unit, all types (11) Evaporator coil, all types (12) Plate freezer (13) Blast freezer (14) IQF freezer (15) Cooling tower (16) Condensor-atmospheric/shell and tube/evaporative (17) Valves and fittings (18) Mobile pre-cooling equipment (19) Stationary pre-cooling equipment (20) Control equipment for control atmosphere/modified atmosphere cold storage.

LIST 9 ( See S. No. 237 of the Table )

(1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 20

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