Reference No.

Chapter or heading No. or Sub-heading No.

Description of goods

Rate

Conditions

(1)

(2)

(3)

(4)

(5)

5.1

05.01

Waste of fish or crustaceans, molluscs or other aquatic invertebrates, produced or manufactured in a 100% export oriented undertaking or a free trade zone and allowed to be sold in India

Nil

-

19.1

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

Specified in item No. (1) of Conditions below.

21.1

21 or 22

Ice-creams, fruit juices, milk shakes or non-alcoholic beverages, prepared and dispensed by automatic vending machines

Nil

-

21.2

21.08

The following goods, namely :-

(i) Soya textured protein, soya yoghurt, soya tofu, soya based food preparations for infants use, soya milk powder, soya noodles, soya macaroni and soya temph, whether or not containing other food ingredients but not containing cocoa;

(ii) Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulab- jamun-mix, namkeens such as bhujiya, chabena; and

(iii) Sweet meats and snacks

Nil

-

22.1

2204.00

All goods, other than denatured ethyl alcohol of any strength

Nil

-

23.1

2301.00

Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery in a Free Trade Zone and brought to any other place in India.

Nil

-

24.1

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

-

25.1

2502.10

Cement clinkers

Rs. 200 per tonne

-

25.2

2502.29

All goods

Rs. 350 per tonne

-

25.3

2502.29

All goods manufactured in, -

(I) factory using vertical shaft kiln, with installed capacity certified as 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 certified as not exceeding 600 tonnes per day or 1,98,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 2,20,000 tonnes.

Rs. 200 per tonne

Specified in item No. (2) of Conditions below.

25.4

2504.21

Marble slab

(If a manufacturer clears irregularly shaped marbles, he shall have the option, to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block)

Rs. 30 per square metre

-

26.1

26.01 to 26.17

Ores

Nil

-

27.1

27

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

Specified in item Nos. (3) and (4) of Conditions below.

27.2

27

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

Nil

Specified in item Nos. (3) and (4) of Conditions below.

27.3

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;

Nil

Specified in item Nos. (3) and (4) of Conditions below.

(ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for 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

27.4

27

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

Nil

Specified in item Nos. (3) and (4) of Conditions below.

27.5

27

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

5% ad valorem

Specified in item Nos. (3) and (4) of Conditions below.

27.6

27

Furnace oil intended for use by M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin in the manufacture of synthesis gas or ammonia or steam or all or any of them and the synthesis gas or ammonia or steam or all or any of them so manufactured is supplied to Heavy Water Plant at Tuticorin for manufacture of Heavy Water

5% ad valorem

Specified in item Nos. (3) and (4) of Conditions below.

27.7

27

Bio-gas

Nil

—

27.8

27

Lean gas obtained from natural gas

Nil

—

27.9

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 said 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

Nil

Specified in item Nos. (3) and (4) of Conditions below.

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

27.10

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 said Schedule, intended for use as feedstock in the manufacture of fertilisers

Nil

Specified in item Nos. (3) and (4) of Conditions below.

27.11

27

Residues of petroleum oils or 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 said Schedule, intended for use otherwise than as feedstock in the manufacture of fertilisers

5% ad valorem

Specified in item Nos. (3) and (4) of Conditions below.

27.12

27

Low sulphur heavy stock (LSHS) used in a fertilizer plant during shut down and start up periods

5% ad valorem

Specified in item Nos. (3) and (4) of Conditions below.

27.13

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.

Explanation. - For the purposes of the exemption, 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 sub-rule (2) of rule 140 of the Central Excise Rules, 1944.

Nil

27.14

27.11

Liquified Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) is 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 sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquified Petroleum Gases was received.

Nil

27.15

27.11

Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons is received.

Explanation. - For the purposes of this entry, 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 sub-rule (2) of rule 140 of the Central Excise Rules, 1944, which supplied the said gases

Nil

27.16

27.28

Ammonia, Nitrogen gas, Synthesis gas and oxygen, if used in the manufacture of Heavy Water

Nil

—

28.1

28

Sulphuric acid, Oleum, Oxygen and ammonia used in the manufacture of fertilisers

Nil

Specified in item No. (4) of Conditions below.

28.2

28

Sulphuric Acid used in a fertiliser plant for demineralisation of water

Nil

—

28.3

28

Ammonia used in a fertiliser plant in refrigeration and purification process

Nil

—

28.4

2808.10, 2809.00

All goods used in the manufacture of fertilizers

Nil

Specified in item No. (4) of Conditions below.

28.5

28

Sulphur Dioxide and Sulphur Trioxide, consumed within the factory of production in the manufacture of Suphuric acid

Nil

—

28.6

28

Thorium hydroxide

Nil

—

28.7

28

Ammonium Chloride and Manganese Sulphate intended for use-

(a) as fertilisers; or

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

Explanation. - “Fertilisers” shall have the same meaning assigned to it under the Fertiliser (Control) Order, 1985

Nil

—

28.8

28

Liquid nitrogen intended for use in processing and storage of semen for artificial insemination of cattle

Nil

—

28.9

28

Hydrogen and Nitrogen, consumed within the factory of production

Nil

—

28.10

28

Distilled or conductivity water, water of similar purity and liquid air (whether or not any fraction has been removed), used within the factory of production of the said goods

Nil

—

28.11

28

Potassium metal supplied to heavy water plant

Nil

—

28.12

28

Phosphogypsum

Nil

—

28.13

28

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

20% of the value of such Gold Potassium cyanide excluding the value of Gold used in the manufacture of such goods

28.14

28, 38 or 71

(a) Catalysts, ingots, powder and sponge of any of the following metals, namely:-

(i) Gold

(ii) Silver

(iii) Platinum

(iv) Palladium

(v) Rhodium

(vi) Iridium

20% of the value of material, if any, added and the amount charged for such manufacture

—

(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

28.15

28, 29

All chemicals used in the manufacture of Centchroman

Nil

—

28.16

28.44, 28.45 or 84.01

Nuclear fuel

Nil

—

28.17

28, 29, 30

Anaesthetics

5% ad valorem

—

28.18

28, 38

Steam, Black liquor and Bleach liquor

Nil

—

28.19

28 or 38

Silicon in all forms

Nil

—

28.20

28

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

Nil

—

28.21

28, 29

The following bulk drugs, namely :-

Nil

—

(a) Streptomycin

(b) Isoniazid

(c) Thiacetazone

(d) Ethambutol

(e) Sodium PAS

(f) Pyrazinamide

(g) Dapsone

(h) Clofazamine

(i) Tetracycline Hydrochloride

(j) Pilocarpine

(k) Hydrocortisone

(l) Idoxouridine

(m) Acetazolamide

(o) Atropine

(p) Homatropin

(q) Chloroquine

(r) Amodiaquine

(s) Quinine

(t) Pyrimethamine

(u) Sulfamethopyrezine

(v) Diethyl Carbamazine

Explanation. - For the purpose of this notification, “bulk drugs” means any pharmaceutical, 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

28.22

30

Formulations manufactured from the bulk drugs specified in reference No. 28.21 above.

Nil

—

Explanation. - For the purposes of this notification, “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 (23 of 1940) do not apply

28.23

28, 29

The following goods, used for the manufacture of bulk drugs as specified in reference No. 28.21, namely :-

(a) Meta Aminophenol

(b) Para Nitrochlorobenzene (PNCB)

(c) Picolines

(d) Novaldiamine

(e) Ethoxy methylene diethyl-malonate

Nil

Specified in item No. (4) of Conditions below.

(f) Hydrazine Hydrate

(g) DL-2 Amino-1 butanol

(h) Guanidine Nitrate

(i) Citric Acid

(j) 4, 7-DCQ (Dichloroquinoline)

(k) N-methyl Piperazine

(l) D-2-Aminobutanol (O-Aminobutanol)

(m) Diethyl Carbamyl Chloride

(n) 4-Cyanopyridine

(o) Isonicotinic acid

(p) Thiosemicarbazide

(q) 1-Nitropropane

(r) Pyrazine monocarboxylic acid

(s) Pyrazine dicarboxylic acid

(t) 4-Amino-4 Nitrodiphenyl sulphide

(u) N-(4-Chlorophenyl)-O-Phenylene diamine

(v) 5-Iodouracil

(w) 1-Acetyl-5-Iodouracil

(x) 2-Amino-5-Mercapto-1, 2, 4-Thiadiazole

(y) 2-Amino-5-Amino-Sulfomyl-1, 3, 4-Thiadiazole

(z) 2-Acetylamino-5-Mercapto-1, 3, 4-Thiadiazole

(aa) Diamino maleo nitrile

28.24

28, 29

Bulk drugs other than those specified at reference No. 28.21 above

10% ad valorem

—

29.1

29

Bulk drugs, namely,-

(i) Insulin

(ii) Zidovudine

Nil

—

30.1

30

Insulin and Zidovudine

Nil

—

30.2

30

Desferrioxamine injection

Nil

—

30.3

30.03

Oral Rehydration Salts (ORS) in packages bearing a brand name

Nil

—

Explanation. - “Brand name” shall mean a name or registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or trade mark or any other mark with or without any indication of the identity of that person

30.4

30

Deferiprone

Nil

—

31.1

31

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

(a) as fertilizers; or

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

Nil

—

32.1

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

—

32.2

32.04 or 38.09

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

Nil

—

33.1

3307.90 or 3304.00

Kumkum (including sticker kumkum), Kajal, Sindur, Alta and Mahavar

Nil

—

33.2

33.07

Sterile contact lens care solution

20% ad valorem

—

34.1

3401.11, 3401.12 or 3401.19

All goods

10% ad valorem

Specified in item No. (5) of Conditions below.

34.2

34.01

Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organization approved by the said Commission for the purpose of manufacture of such soaps

Nil

—

36.1

36.05

(A) 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;

—

Specified in item No. (6) of Conditions below.

(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 by the manufacturer

1. Matches as mentioned at (A) above and packed in boxes/packs of not exceeding 40 matches each

Rs. 1.00 per hundred boxes/packs

2. Matches as mentioned at (A) above and packed in boxes of 50 matches each

Rs.1.25 per hundred boxes

3. Matches as mentioned at (A) above and packed in boxes of 300 matches each

Rs. 7.50 per hundred boxes.

(B) 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 by the manufacturer.

Specified in item No. (6) of Conditions below.

1. Matches as mentioned at (B) above and packed in boxes/ packs of not exceeding 40 matches each

Rs. 0.80 per hundred boxes/packs

2. Matches as mentioned at (B) above and packed in boxes of 50 matches each

Rs. 1.00 per hundred boxes

3. Matches as mentioned at (B) above and packed in boxes of 300 matches each

Rs. 6.00 per hundred boxes.

(C) Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power,

Specified in item No. (7) of Conditions below.

1. Matches as mentioned at (C) above and packed in boxes/packs of not exceeding 40 matches each

Rs. 0.40 per hundred boxes/packs

2. Matches as mentioned at (C) above and packed in boxes of 50 matches each

Rs. 0.50 per hundred boxes

3. Matches as mentioned at (C) above and packed in boxes of 300 matches each

Rs. 3.00 per hundred boxes.

(D) 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 by a manufacturer :-

—

1. Matches as mentioned at (D) above and packed in boxes/packs of not exceeding 40 matches each

Rs. 1.92 per hundred boxes/packs

2. Matches as mentioned at (D) above and packed in boxes of 50 matches each

Rs. 2.40 per hundred boxes

3. Matches as mentioned at (D) above and packed in boxes of 300 matches each

Rs. 14.40 per hundred boxes.

39.1

39.01 to 39.14

Plastic materials reprocessed from, or produced out of, the scrap or the waste of goods falling under Chapter 39, 54, 55 or 59, and such reprocessing or production is done in India

Nil

—

39.2

39.20

Tapes and sheets of Polytetrafluoroethylene, Cellulose tri-acetate films and Polyvinyl Chloride (PVC) corrugated roofing sheets

20% ad valorem

—

39.3

39.20

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

Nil

—

39.4

39.20

Strips of Plastics intended for weaving of fabrics or for manufacture of sacks or bags

10% ad valorem

Specified in item No.(8) of Conditions below.

39.5

39.20

Polyethylene coated paper or Polyethylene coated paper board, other than the following, namely:-

(a) Products consisting of sheets of paper or paper board impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operation; or

(b) Products known commercially as “decorative laminates”

20% ad valorem

—

39.6

39.23, 39.24 or 39.26

All goods other than, -

(i) goods of polyurethanes;

(ii) insulated ware; and

(iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks

Nil

Specified in item No. (8) of Conditions below.

39.7

39.23 or 39.24

Insulated ware

Explanation. - For the purposes of this entry, “insulated ware” shall mean any multiwalled or multilayered article intended to provide thermal insulation.

20% ad valorem

—

39.8

39 or 40

Nipples for feeding bottles

Nil

—

39.9

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

—

39.10

39.17

Lay flat tubing

Nil

Specified in item No. (8) of Conditions below.

39.11

39.03

Unexpanded polystyrene beads

Nil

Specified in item No. (9) of Conditions below.

40.1

4005.00

Rubber products in the form of plates, sheets and strips, unhardened and unvulcanised, and whether combined with any textile material or otherwise (excluding products which are made wholly or partly of rubber which are used for resoling, retreading or repairing of tyres, including products commonly known as tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips)

Nil

Specified in item No. (8) of Conditions below.

40.2

4005.00

Compounded rubber used in the factory of its production for the manufacture of excisable goods falling within the said Schedule

Nil

—

40.3

40

Tread rubber, compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips

15% ad valorem

Specified in item No. (10) of Conditions below.

40.4

4008.11 or 4008.29

Plates, blocks, sheets and strips of micro-cellular or non-cellular rubber (excluding plates, blocks, sheets and strips of latex foam sponge), if used in the manufacture of soles, heels or soles and heels combined, for footwear

Nil

—

40.5

40.11, 40.12 or 40.13

Tyres, flaps and tubes used in the manufacture of

(I) power tillers falling under heading No. 84.32 of the said Schedule;

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

Nil

Specified in item No. (4) of Conditions below.

40.6

40.11, 4012 or 40.13

The following tyres, flaps and tubes, namely :-

Specified in item No. (11) of Conditions below.

(I) Tyres of a kind used on animal drawn vehicles or hand carts of the following sizes, namely, 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR

Nil

(II) Tyres for two wheeled motor vehicles known as mopeds

Rs. 29 per tyre

(III) Tyres, -

Rs. 40 per tyre

(a) for two wheeled motor vehicles other than mopeds; or

(b) of a kind used on animal drawn vehicles or hand carts, of size 3.50-8

(IV) Tyres, -

Rs. 120 per tyre

(a) for three wheeled motor vehicles or of a kind used on animal drawn vehicles or hand carts, of sizes 4.00-10, 100/90-10, 4.00-8, 4.50-8, 4.50-10 or 5.00-10; or

(b) of the sizes 3.50-10-6PR or 3.50-10-8PR, for three-wheeled motor vehicles; or

(c) of a kind used on animal drawn vehicles or hand carts, of the size 3.50-10

(V) Tyres, excluding those of sizes specified against item No. (VI)(f), for saloon cars, of rim sizes, namely:-

(a) 14 inches and below

Rs. 290 per tyre

(b) 15 inches and above but not exceeding 17 inches

Rs. 365 per tyre

(VI) Tyres for motor vehicles other than item Nos. (II) to (V) above, of sizes, namely:-

(a) 9.00-13, 7.00-17, 6.00-20, 6.50-20, 7.00-20, 7.50-20, 8.25-15, 8.25-16, 8.25-20 and 260 X 508

(i) rayon tyres

Rs. 1225 per tyre

(ii) other tyres

Rs. 1305 per tyre

(b) 9.00-20

(i) rayon tyres

Rs. 1445 per tyre

(ii) other tyres

Rs. 1740 per tyre

(c) 10.50-16, 10.00-20, 11.00-20 and 10.00-22

(i) rayon tyres

Rs. 1740 per tyre

(ii) other tyres

Rs. 2175 per tyre

(d) 12.00-20, 10.00-24, 11.00-22, 11.00-22.5, 11.00-24, 11.00-24.5 and 12.00-24

(i) rayon tyres

Rs. 2175 per tyre

(ii) other tyres

Rs. 2545 per tyre

(e) 14.00-20

Rs. 3610 per tyre

(f) 6.00-14 FM, 6.60-14 FM, 6.70-15, 7.00-15, 6.00-14, 6.50-14, 6.50-16, 7.00-16, 215/65 R 15, 215/75 R 15, 195/65 R 15 PE-P7, 195/70-R15, 195/70-D15, LT195/80-D15, 195/70-B15, 10.00/75-15.3, 11.05/80-15.3, F78-15, 205/70-R15, 185/80-R15 and 195/80-R 15

(i) rayon tyres

Rs. 575 per tyre

(ii) other tyres

Rs. 650 per tyre

(VII) Tyres for motor vehicles, trailers or front tyres for tractors, other than item Nos. (II) to (V) above, of sizes, namely:-

(a) 6.00-16

Rs. 435 per tyre

(b) 7.50-16 or 215/80 D-14 or tubeless 8.14-5

Rs. 945 per tyre

(c) 9.00-16 or tubeless 11L-16SLN

Rs. 1085 per tyre

(VIII) Front tyres for tractors (excluding tyres of size 6.00-16)

Rs. 160 per tyre

(IX) Rear tyres for tractors of rim sizes, namely :-

(a) 28 inches and below

(i) rayon tyres

Rs. 540 per tyre

(ii) nylon tyres

Rs. 640 per tyre

(b) above 28 inches

Rs. 660 per tyre

(X) Trailer tyres of size 8.25-19 LR 5-9 PR (Nylon) or 8.25-19 LT 5-10 PR (Nylon), for gun carriages

Rs. 300 per tyre

(XI) Tyre flaps of rubber, other than of a kind used in two wheeled and three wheeled motor vehicles

Rs. 30 per flap

(XII) Tubes for tyres of a kind used on animal drawn vehicles or hand-carts of the following sizes, namely, 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR; and 6.00-20-8PR

Nil

(XIII) Tubes, -

Rs.10 per tube

(a) for tyres of two-wheeled motor vehicles;

(b) for tyres of size 3.50-10;

(c) for tyres of three-wheeled motor vehicles of sizes, namely, 4.00-8, 4.50-8 and 4.50-10

(d) for tyres of a kind used on animal drawn vehicles or hand-carts of sizes, namely, 3.50-8, 3.50-10, 4.00-8, 4.50-8 and 4.50-10.

(XIV) Tubes for the following, namely :-

Rs. 40 per tube

(a) tyres of saloon cars of rim sizes not exceeding 15 inches;

(b) tyres of motor vehicles (other than saloon cars) of rim sizes 5.50-16 or 6.00-16 and front tyres of tractors of size 6.00-16;

(c) front tyres of tractors.

(XV) Tubes for the following, namely :-

(a) rear tyres of tractors

Rs. 100 per tube

(b) tyres of motor vehicles (other than saloon cars) of rim size 20 inches

Rs. 150 per tube

(c) tyres, of motor vehicles (other than saloon cars) of rim sizes above 20 inches or of vehicles and equipments designed to use off the road of rim sizes not exceeding 25 inches

Rs. 265 per tube

(XVI) Tubes, other than tubes of item (XII) to (XV) above and aero tubes

Rs. 50 per tube

(XVII) Tubes for aero tyres

30% ad valorem

40.7

4404.00 or 4405.00

Wood and articles of wood

Nil

Specified in item No. (12) of Conditions below.

40.8

44

The following goods, namely :-

(a) Resin bonded bamboo mats, namely, mats which are made by compressing two or more plies of only hand-woven bamboo mats, with the aid of resins ;

(b) Resin bonded bamboo mats having veneers in between, namely, mats which are made by compressing two or more plies of hand-woven bamboo mats having veneers in between, with the aid of resins ;

(c) Resin bonded bamboo corrugated roofing sheets

Nil

—

48.9

48

Maplitho paper and kraft paper, supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun

Nil

—

48.10

48

Paper splints for matches, whether or not waxed

Nil

—

48.11

48

Asphaltic roofing sheets

Nil

—

48.12

48

Paper pulp moulded trays

Nil

—

48.13

48

Cellulose insole board or sheet

10% ad valorem

—

48.14

4811.30 or 4823.90

All goods, other than the following, namely :-

(a) Products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; or

(b) Products known commercially as `decorative laminates’

20% ad valorem

48.15

48

Corrugated paper/paperboard or converted types of paper/paperboard

Nil

Specified in item No. (13) of Conditions below.

48.16

48

Hand-made Paper and paperboard

Nil

Specified in item No. (14) of Conditions below.

48.17

48.01

Newsprint manufactured by a manufacturer of newsprint registered under Schedule I of the Newsprint Control Order, 1962 and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867)

Nil

—

48.18

48.02

Writing and printing paper, manufactured in a factory from pulp and supplied for the printing of educational textbooks

Nil

Specified in item No. (15) of Conditions below.

48.19

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 50% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

10% ad valorem

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. 1/93-Central Excises, dated the 28th February, 1993.

48.20

48

Kraft paper or kraft paperboard used in the manufacture of cartons for packing of horticultural produce

Nil

Specified in item No. (16) of Conditions below.

51.1

5105.10

Carded wool used captively in the manufacture of yarn of wool in plain (straight) reel hanks and of counts upto 10 counts

Nil

—

51.2

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

—

51.3

5110.10 or 5111.10

Woven fabrics of wool, if no credit under rule 57A or rule 57Q of the Central Excise Rules, 1944, has been availed

Nil

—

51.4

51.10 or 51.11

The following fabrics woven on handlooms, namely :-

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

(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

Nil

—

Explanation. - For the purpose 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 proprietory interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics

51.5

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. 100 per square metre

Nil

—

51.6

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

Specified in item No. (17) of Conditions below.

52.1

52.02

All goods produced or manufactured -

(a) in a free trade zone and brought to any other place in India; or

(b) by a hundred per cent export oriented undertaking and allowed to be sold in India

Nil

—

52.2

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, not containing synthetic staple fibres -

(i) supplied in plain (straight) reel hanks; or

(ii) sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks under rule 96E of the Central Excise Rules, 1944; or

(iii) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks

Nil

—

52.3

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 :-

Nil

—

(a) Cotton yarn (not containing synthetic staple fibres) of counts not exceeding 40, 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.

52.4

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn (not containing synthetic staple fibres) of counts exceeding 40 and supplied in cross reel hanks and 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

3% ad valorem

—

52.5

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, not containing synthetic staple fibres

5% ad valorem

—

52.6

52.05 or 52.06

Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine and produced out of cotton yarn, in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid and meant for conversion into two-fold yarn and then reeling into plain (straight) reel hanks

Nil

—

52.7

5207.10, 5208.10 or 5209.10

Woven fabrics of cotton

Nil

—

52.8

52.07, 52.08 or 52.09

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

Nil

—

52.9

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

—

52.10

52.07, 52.08 or 52.09

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

—

52.11

52.07, 52.08 or 52.09

Cotton fabrics processed without the aid of power or steam

Explanation. - For the purpose of the cotton fabrics subjected to the process of colour fixation by passing steam over such fabrics shall be deemed to have been processed without the aid of steam.

Nil

—

52.12

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

—

52.13

52.07, 52.08 or 52.09

Cotton fabrics woven on handlooms and processed with the aid of power or steam by independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms, –

(a) not containing polyester and of a value not exceeding Rs. 25 per square metre;

2% ad valorem

—

(b) other (whether or not containing polyester).

4% ad valorem

—

Explanation. - For the purposes of cotton fabrics woven on handlooms, the expression “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 cotton or weaving of cotton fabrics

52.14

52.07, 52.08 or 52.09

Fabrics woven on looms other than handlooms and subjected to any process with the aid of power or steam, of cotton (not containing any other textile materials) where the value of the fabrics does not exceed Rs. 25 per square metre

5% ad valorem

—

52.15

52.07, 52.08 or 52.09

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

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

(2) Flanellete raising;

(3) Stentering;

(4) Damping on grey and bleached sorts;

(5) Back filling on grey and bleached sorts;

(6) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

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

Nil

Specified in item No. (17) of Conditions below.

(8) Cropping or butta cutting;

(9) Curing or heat setting;

(10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric;

(11) Expanding; or

(12) 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

53.1

5307.11 or 5307.12

Jute yarn supplied in plain (straight) reel hanks

Nil

—

53.2

53.07

Jute yarn purchased by Khadi and Village Industries Commission or State Khadi and Village Industries Board or a registered handloom co-operative society or an organisation set up or approved by the Government for the purpose of development of handlooms or handicrafts and payment for such yarn is made by cheque drawn by such co-operative society or organisation, as the case may be, on its own bank account

Nil

Specified in item No. (18) of Conditions below.

53.3

53.04, 53.08 or 53.10

The following goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power, namely :-

(a) Sisal and manila fibre, and yarn thereof; or

(b) Woven fabrics of jute.

Nil

—

53.4

5309.10, 5311.10

The following goods if no credit under Rule 57A or Rule 57Q of the Central Excise Rules, 1944, has been availed, namely :-

(a) Woven fabrics of flax; or

(b) Woven fabrics of ramie.

Nil

—

53.5

5306.11, 5306.19, 5307.11, 5307.12, 5308.14 or 53.10

The following goods, namely :-

(a) Flax yarn containing 85% or more by weight of flax;

(b) Yarn, twist and thread, of jute;

(c) Ramie yarn containing 85% or more by weight of ramie; or

(d) Woven fabrics of jute.

5% ad valorem

—

53.6

53.11

Woven fabrics of Ramie

10% ad valorem

—

54.1

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 4 per cent

Nil

—

54.2

5404.10

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

Nil

—

54.3

54.02

The following goods, namely :-

(a) Nylon filament yarn above 750 deniers;

(b) Nylon filament yarn (other than textured) of denierage 400 and above and of tenacity exceeding 6.5 grams per denier; or

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

20% ad valorem

—

54.4

5402.32 or 5402.52

Twisted polyester filament yarn manufactured out of textured or draw-twisted polyester filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid.

Nil

—

54.5

5402.31 or 5402.51

Twisted nylon filament yarn manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid

Nil

—

54.6

5403.20 or 5403.32

Twisted viscose filament yarn manufactured out of viscose filament yarn including textured viscose filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid

Nil

—

54.7

5402.39 or 5402.59

Twisted polypropylene filament yarn manufactured out of polypropylene filament yarn on which appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid

Nil

—

54.8

5402.32, 5402.43, 5402.52 or 5402.62

Polyester filament yarn, dyed, printed, bleached or mercerised, and manufactured out of textured or draw twisted polyester filament yarn on which appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid

Nil

—

54.9

54

The following goods, namely :-

(a) Polyester filament yarn intended for use under a programme duly approved by the Development Commissioner for handlooms for the manufacture of low price fabrics; or

10% ad valorem

Specified in item No. (19) of Conditions below.

(b) Polyester filament yarn mentioned at (a) above contained in any fents, rags and chindies of the said low price fabrics, only to an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics.

54.10

54.02

Spandex yarn

10% ad valorem

—

54.11

54

The following goods namely :-

(a) Nylon filament yarn (nontextured) intended for use for the manufacture of nylon-cotton blended sarees under a programme duly approved by the Textile Commissioner and an officer not below the rank of a Joint Secretary in the Ministry of Textiles; or

10% ad valorem

Specified in item No. (20) of Conditions below.

(b) Nylon filament yarn mentioned at (a) above contained in any fents, rags and chindies of the said low price nylon-cotton blended, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total clearance of such low price nylon-cotton blen ded sarees.

54.12

5404.10

Monofilament of high density polyethylene or polypropylene, if no credit under Rule 57A or 57Q of the Central Excise Rules, 1944 has been availed

Nil

—

54.13

5403.20, 5403.31, 5403.32 or 5403.41

Viscose filament yarn 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

5% ad valorem

—

54.14

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

—

54.15

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, with or without the use of machines

Nil

—

54.16

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

—

54.17

5406.10 or 5407.10

Woven fabrics

Nil

—

55.1

5501.20

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

Nil

—

55.2

55.05

All goods produced in a factory other than a factory producing man-made staple fibres or man- made filament yarns of organic polymers by manufacturing processes, either by polymerisation of organic polymers or chemical transformation of natural organic polymers, irrespective of whether such factory produces such man-made fibres or filaments only or also manufactures any other goods

20% ad valorem

—

55.3

55.10

Yarn of artificial staple fibre in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

—

55.4

55.10

Yarn of artificial staple fibre (not containing synthetic staple fibres) supplied in plain (straight) reel hanks

Nil

—

55.5

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 :-

Nil

—

(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.

55.6

55.10

Yarn of counts exceeding 25 of artificial staple fibre (not containing synthetic staple fibres) supplied in cross reel hanks and 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

10% ad valorem

—

55.7

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 or 5510.12

Multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, meant for use in the manufacture of fabrics and manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid, provided the factory where the yarn is manufactured, does not have facilities (including plant and equipment) for producing single yarn

Nil

—

55.8

51.06, 51.07, 5205.11 5206.11, 5402.31, 5402.39, 5402.41, 5402.49, 5402.51, 5402.59, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5509.11, 5509.21, 5509.31, 5509.41, or 5510.11

Single yarn dyed, printed, bleached or mercerised, and manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid, provided the factory where the yarn is manufactured does not have facilities (including plant and equipment) for producing single yarn

Nil

—

55.9

55.10

Cellulosic spun yarn (not containing synthetic staple fibre) produced out of cellulosic spun yarn (not containing synthetic staple fibre) in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid, wound on cones on doubling machine and meant for conversion into twofold yarn and then reeling into plain (straight) reel hanks

Nil

—

55.10

55

The following goods, namely :-

(a) Polyester staple fibre intended for use for the manufacture of fabrics containing more than 40 per cent but less than 70 per cent, by weight of the said polyester fibre under a programme for the manufacture of low priced fabrics of aforesaid composition, duly approved, -

Nil

Specified in item No. (21) of Conditions below.

(I) in the case of fabrics woven on handlooms, by the Chief Executive Officer in the Khadi and Village Industries Commission or a State Khadi and Village Industries Board or by the Development Commissioner for Handlooms;

(II) in the case of other fabrics, by the Textile Commissioner or an officer not below the rank of a Joint Secretary in the Ministry of Supply and Textiles; or

(b) Polyester fibre mentioned at (a) above contained in any fents, rags and chindies of the said low price fabrics, only upto an aggregate quantity of such fents, rags and chindies not exceeding eight per cent of the total quantity of clearances of such low price fabrics.

55.11

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, with or without the aid of power and produced out of yarn falling within Chapter 52, 54 or 55 of the said Schedule, on which the appropriate duty of excise under the said Schedule or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid

Nil

—

55.12

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

—

55.13

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; or

(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

—

55.14

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 Co-operative Society approved by Government of India for the development of Handlooms, other than the following, namely, -

Nil

-

(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; or

(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.

55.15

55

Fabrics woven on handlooms, containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content or 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, and processed by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, in this behalf by the Government of India on the recommendation of the Development Commissioner for handlooms

Nil

—

55.16

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

-

55.17

55

Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said 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

-

55.18

55

Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said 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 rupees one hundred per square metre the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of producton

Nil

-

55.19

54 or 55

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

(1) Calendering with plain rollers;

(2) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(3) Padding, that is to say, application of natural starch to one or both sides of the fabrics;

(4) Back filling, that is to say, application of starch to one side of the fabrics;

(5) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics;

(6) Hydro-extraction, that is to say, mechanically extracting, or mechanically squeezing out water from the fabric; or

(7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.

Nil

Specified in item No. (17) of conditions below.

55.20

5511.10, 5512.10, 5513.10 or 5514.10

Woven fabrics

Nil

—

55.21

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

Specified in item No. (22) of Conditions below.

56.1

56.07 or 56.09

All goods made without the aid of power

Nil

—

56.2

56.07

Goods of jute made with the aid of power

5% ad valorem

—

56.3

56.07

Waste of jute

Nil

—

56.4

56.07

All goods made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the said Schedule or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has already been paid

Nil

—

56.5

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 manufactures falling under Chapters 53, 56, 57 or 63 of the said Schedule

Nil

—

58.1

5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39

Fabrics not subjected to any process, of wool or of fine animal hair or of other textile material (other than cotton or man made fibre or jute) if no credit under rule 57A of the Central Excise Rules,1944 has been availed

Nil

—

58.2

5801.21, 5802.21 or 5802.51

Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre

5% ad valorem

—

58.3

5801.22, 5802.22 or 5802.52

Woven pile fabrics, woven chennille fabrics, terry towelling and similar terry fabrics and tufted textile fabrics, of cotton (not containing any other textile material) upto a value of Rs. 25 per square metre

5% ad valorem

—

58.4

5806.10

Narrow woven fabrics of cotton or man-made fibres, whether or not processed,-

(a) of cotton (not containing any other textile material) and of value not exceeding Rs. 25 per square metre;

5% ad valorem

—

(b) other

10% ad valorem

—

58.5

5806.31 or 5806.32

Narrow woven fabrics of cotton or man made fibres, not subjected to any process

Nil

—

58.6

5806.31

Narrow woven fabrics of cotton (not containing any other textile material) subjected to any process and of value not exceeding Rs. 25 per square metre

5% ad valorem

—

58.7

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

—

58.8

5804.11 or 5804.12

Lace

10% ad valorem

—

58.9

58.01, 58.02 or 58.06

Fabrics of jute

5% ad valorem

—

58.10

58.05

Embroidery, other than those not subjected to any process

Nil

—

58.11

5806.39

The following goods, namely :-

(a) Hair belting of wool; or

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

Nil

—

59.1

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

—

59.2

59.10

Unprocessed cotton belting, woven

Nil

—

59.3

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 and in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed

Nil

—

60.1

60.01 or 60.02

All goods processed without the aid of power or steam

Nil

—

60.2

6001.11, 6001.21, 6001.91, 6002.42 or 6002.92

All goods of cotton

Nil

—

60.3

60

All goods in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (other than goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man made fibre) not subjected to any further process, provided no credit under rule 57A or 57Q of the Central Excise Rules, 1944 has been availed

Nil

—

63.1

63

Made up textile articles made out of handloom fabrics

Nil

—

63.2

26301.20

Blankets of wool, provided the value of a blanket does not exceed rupees one hundred per square metre

Nil

—

63.3^*

6305.10

Sacks and bags of jute

5% ad valorem

—

63.4^*

53, 59 or 63

Rot proofed jute products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the said Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products

Nil

—

64.1

64.01

Footwear of value not exceeding Rs. 75 per pair

Nil

—

64.2

64.01

Hawai chappals (other than leather), that is to say, chappals known commercially as “hawai chappals”, and parts thereof

Explanation:- For the purposes of this entry, the term “chappal” shall mean sole without upper, to be attached to the foot only by thongs passing over the in-step but not even round the ankle.

Nil

—

68.1

68.07

Goods manufactured by Nirman Kendras and Nirmithi Kendras

Nil

Specified in item No. (23) of Conditions below.

68.2

68.07

The following goods, namely :-

(i) Articles of mica;

(ii) Mosaic tiles, that is to say, tiles known commercially as `mosaic tiles’;

(iii) Goods manufactured at the site of construction for use in construction work at such site;

Nil

—

(iv) Lightweight (solid or hollow) concrete building blocks

68.3

68.07

Blocks, slabs, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under heading No. 94.06

10% ad valorem

—

68.4

68

Goods, in which more than 25% by weight of one or more of the following materials have been used :-

(i) Red mud,

(ii) Press mud, or

(iii) Blast furnace slag

Nil

—

68.5

68

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

Nil

Specified in item No. (24) of Conditions below.

68.6

68 or any other 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

10% ad valorem

—

69.1

69

Stoneware, which are only salt glazed

Nil

—

69.2

69

Clay bricks (other than fire-clay bricks)

Nil

—

69.3

68 or 69

Sand lime bricks

Nil

—

69.4

69

Roofing tiles

Explanation:-For the purposes of this entry,`roofing tiles’ include tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles

Nil

—

69.5

69

Burnt clay tiles conforming to I.S. specification No. 3367-1975.

Nil

—

70.1

70 or 94

Glass globes and glass chimneys for lamps and lanterns, and glass founts for kerosene wick lamps

Nil

—

70.2

70

Glassware produced by mouth-blown process

10% ad valorem

—

70.3

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

—

70.4

70.07 to 70.15

Glassware produced by semi- automatic process, that is to say where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used

10% ad valorem

—

71.1

71

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

Explanation:- For the purposes of this entry, 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

Rs. 200 per kilogram

—

71.2

71

(I) Articles of -

(a) gold

(b) silver

(c) platinum

(d) palladium

(e) rhodium

(f) iridium

(g) osmium

(h) ruthenium

Nil

—

(II) Ornaments and the like articles made of gold or silver or both, 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

Nil

—

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

Nil

—

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

Nil

—

Explanation:- For the purposes of this entry :-

(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 both, 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 as 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

71.3

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

—

72.1

72.22

Stainless steel circles used within the factory of production in the manufacture of utensils

Nil

—

72.2

72.19 or 72.20

Stainless steel pattis/pattas

Nil

When subjected to any process other than cold rolling

72.3

72

Waste and scrap of stainless steel

Nil

If such waste and scrap arises out of the manufacture of cold rolled stainless steel pattis/pattas.

73.1

73

Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95

Nil

Specified in item No. (4) of Conditions below.

73.2

73

Tyre bead wire rings intended for use in the manufacture of tyes for cycles and cycle rickshaws

Nil

—

73.3

40, 73, 83, 85, 87, or 95

Parts and accessories of cycles and Cycle rickshws

Nil

—

73.4

73.08

All goods fabricated at site of work for use in construction work at such site

Nil

—

73.5

73.10

Metal containers

Nil

(i) If in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or

(ii) Such containers are produced by the manufacture thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power

73.6

73.10 and 73.26

Mathematical boxes, geometry boxes and colour boxes

Nil

—

73.7

73.21 or 74.17

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

Nil

—

73.8

73.21 and 94.05

Bio-gas stoves and hot plates of iron or steel; bio-gas lights

Nil

If such appliances are specially designed to operate using bio-gas.

73.9

73.23 or 7615.10

Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers

Nil

—

74.1

74.02 or 74.03

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

Nil

Provided that the exemption shall not apply to a manufacturer who produces or manufactures copper from copper or copper concentrate.

74.2

74.04

Copper waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts.

Nil

—

74.3

7408.19, 7408.29, 74.09 and 74.10

Bare copper wire of cross-sectional dimension not exceeding 0.315 mm.; copper strip and foil

Nil

If such wires, strips and foils are intended to be used for the manufacture of imitation “Zari”.

74.4

74.09

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

Nil

Provided that the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate.

74.5

74.09

Untrimmed sheeets or circles of copper, intended for use in the manufacture of handicrafts or utensils

Rs. 2500/- per metric tonne

Provided that -

(i) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and

(ii) the exemption shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate.

74.6

7418.10

Table, kitchen or other house- hold articles and parts thereof

Nil

—

76.1

76.01

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

Nil

Provided that the exemption shall not apply to a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.

76.2

76.02

Aluminium waste and scrap used within the factory of production for manufacture of unwrought aluminium, plates and sheets of aluminium.

Nil

—

76.3

7604.21, 7604.29, 7604.30, 76.08 and 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/Tricycle components

(xi) Braille shorthand machine

(xii) Folding cane for blind

Nil

Specified in item No. (4) of Conditions below.

76.4

76.06

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

Nil

If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and provided that the exemption shall not apply to a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.

76.5

76.06

Aluminium circles intended for use in manufacture of utensils

Rs. 2000/- per metric tonne

If no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944; and provided that the exemption shall not apply to a manufacturer who produces or manufactures aluminium from alumi nium ore or aluminium concentrate.

76.6

76.08

Aluminium pipes conforming to the specifications in Indian Standards 7092 (Part I or II) of the Indian Standards Institution and having outside diameter of -

(i) 5.08 centimeters and wall thickness of 1.27 millimeters,

(ii) 6.35 centimeters and wall thickness of 1.27 millimeters,

(iii) 7.62 centimeters and wall thickness of 1.27 millimeters,

(iv) 8.89 centimeters and wall thickness of 1.27 millimeters,

(v) 10.16 centimeters and wall thickness of 1.27 millimeters,

(vi) 12.70 centimeters and wall thickness of 1.32 millimeters,

(vii) 15.24 centimeters and wall thickness of 1.47 millimeters.

Nil

If the Assistant Commissioner of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes.

76.7

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

—

82.1

82.06

All goods

Nil

If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the said Schedule, on which duty of excise specified in the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.

84.1

72, 73, 82, 83, 84 or 85

Goods other than the following, namely :-

(a) Electrical stampings and laminations;

(b) Bearings; and

(c) Winding wires

Nil

Specified in item No. (25) of Conditions below.

84.2

84.15 or 84.18

Airconditioners, refrigerators and water coolers

Nil

Specified in item No. (26) of Conditions below.

84.3

84.42

Printing blocks and printing types

Nil

—

84.4

84.42

Lithographic plates used within the factory of its production for printing purposes

Nil

—

84.5

84.79

Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes

Nil

—

84.6

84.83

Crankshafts intended for use in sewing machines

Nil

—

84.7

84.73

Graphic and Intelligence based Script Technology (GIST) cards for multi-lingual computers

10 % ad valorem

—

85.1

85.02

Diesel-generating sets

Nil

If assembled at site of installation from duty paid engine and generator.

85.2

85.39

Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb

Nil

—

85.3

85.36

Switches, plugs, sockets, fuses, lamp holders and ceiling roses

Nil

Specified in item No. (27) of Conditions below

85.4

85

The following goods, namely -

1. Rural Automatic Exchanges (upto 512 ports)

2. Integrated line and TRUNK Exchange (ILT) (upto 512 Ports)

f3. Shared Radio Systems (upto 8/64 capacity)

4. Multi-Access Radio Systems (upto 30/256 capacity)

5. Single channel VHF equipment

6. Wireless Telephones having range of more than 1 kilometre

7. 10 Channel Digital UHF equipment

8. 4/6 Channel Analogue/ UHF equipment

9. 1+9 Line sharing systems

10. Time Division Multiple Access (TDMA) equipment

11. 3/8 Channel open wire carrier equipment

15% ad valorem

Specified in item No. (28) of Conditions below

12. Main Distribution Frame

13. Following parts of the items Nos. 1 and 2 above, namely :-

(a) Base modules and Line Modules

(b) Input/output Processor

(c) Alarm Display Units

(d) Monitors

(e) Software and documentation

(f) Overvoltage Protection Devices

(g) Maintenance Spares.

85.5

85 or 39

Cassette shell for audio cassette

Nil

—

85.6

85.24

Recorded video cassette containing tape width not exceeding 15 millimeters and manufactured from an unrecorded video cassette

Nil

—

85.7

8527.00

Radio sets including transistor sets

Explanation. - For the purposes of this entry, “Radio sets including transistor sets” means such apparatus only as have the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it.

10%

—

85.8

8527.00 or 8528.00

All goods assembled at home as a hobby from readymade kits by individuals for their personal use.

Nil

—

85.9

8528.00

All goods (monochrome)

Nil

—

85.10

85.29

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

Nil

Specified in condition No. (4) below.

85.11

8540.12

Black and White Cathode-Ray television picture tubes –

(a) of screen size not exceeding 15 centimetres

Rs. 200 per tube

—

(b) of screen size exceeding 15 centimetres but not exceeding 36 centimetres

10% ad valorem

—

(c) of screen size exceeding 36 centimetres

Rs. 300 per tube

—

86.1

86.05

Each unit of broad guage second class coaches including postal vans and luggage-cum-brake vans

15% ad valorem

—

86.2

86.05

Each unit of metre guage second class coaches including postal vans and luggage-cum-brake vans

15% ad valorem

—

86.3

86.06

Each unit of bogie-open- eight-wheeler wagons of pay load not exceeding 60 tonnes

15% ad valorem

—

86.4

86.06

Each unit of broad-gauge eight-wheeler covered wagons of pay load not exceeding 60 tonnes

15% ad valorem

—

86.5

86.06

Each unit of four-wheeler tank-wagons of pay-load not exceeding 23 tonnes

15% ad valorem

—

86.6

86.06

Each unit of eight-wheeler tank-wagons of pay load not exceeding 60 tonnes

15% ad valorem

—

86.7

86.06

Each unit of broad-gauge bogie open eight-wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes

15% ad valorem

—

86.8

86.06

Each unit of metre-gauge bogie open eight-wheeler tank wagons of pay-load not exceeding 38 tonnes

15% ad valorem

—

86.9

86.06

Each unit of metre-gauge eight-wheeler covered wagons not exceeding 38 tonnes

15% ad valorem

—

86.10

Any Chapter

Parts of goods falling under heading 86.01 to 86.06 used within the factory of production in the manufacture of goods falling under heading No. 86.01 to 86.06

Nil

—

87.1

87.03

Cars for physically handicapped persons

30% ad valorem

An officer not below the Deputy Secretary in the Ministry of Industry certifies that they are capable of being used by the physically handicapped persons.

87.2

87.03

Motor vehicle, which after clearance has been registered for use solely as -

Specified in item No. (29) of Conditions below.

(i) taxi;

30% ad valorem

(ii) ambulance

15% ad valorem

87.3

87.03, 87.04 or 87.06

Three wheeled motor vehicles and chassis therefor

15% ad valorem

—

87.4

87.04

Motor vehicles for the transport of goods, other than petrol driven vehicles

15% ad valorem

—

87.5

87

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

10% ad valorem

—

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

87.6

87

Chassis for battery powered road vehicles

10% ad valorem

Specified in item No. (4) of Conditions below.

87.7

85 or 40

Battery, battery chargers and tyres, tubes and flaps, intended for manufacture of electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors; and battery powered road vehicles.

10% ad valorem

Specified in item No. (4) of Conditions below.

Explanation. - For the purposes of this entry, the meaning of “electrically operated trolley buses”, “electrically operated platform trucks”, “electrically operated work trucks”, “electrically operated tow tractors”; and battery powered road vehicles" shall be as given under reference No. 87.5 above.

87.8

40, 45, 48, 68, 73, 85 or 87

The following goods intended for manufacture of electrically operated two wheelers or three wheelers -

(a) tyres, tubes and flaps;

(b) parts (of electrically operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73, 85 or 87

10% ad valorem

Specified in item No. (4) of Conditions below.

87.9

87.02, 87.04 or 87.06

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

15% ad valorem

—

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

87.10

87.04

Dumpers, conforming to the following specifications, namely :-

(i) The net weight (excluding pay-load) is more than 8 tonnes;

(ii) Designed for a maximum pay-load of 10 tonnes or more; and

(iii) Designed for use off the highway.

15% ad valorem

—

87.11

87.05

Special purpose motor vehicles

Nil

If manufactured out of -

(a) chassis, and (b) equipments, on which the duty of excise leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.

87.12

87.06

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

15% ad valorem

—

87.13

87.14

Parts and accessories of vehicles of heading No. 87.12

Nil

—

87.14

87.02, 87.03 or 87.04

(i) All goods of heading No. 87.02

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

(iii) three wheeled motor vehicles

Nil

Specified in item No. (30) of Conditions below.

87.15

45, 48, 68, 73, 85 or 87

Parts of main battle tanks

Nil

Specified in item No. (31) of Conditions below.

87.16

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 of a motor vehicle of heading No. 87.02 or 87.04

Nil

Duty of excise on the chassis leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid.

87.17

87.01

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

10 % ad valorem

—

Explanation. - For the purposes of this entry, 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.

87.18

87.09

Tractors, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed.

15% ad valorem

Explanation. - For the purposes of this entry, 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

87.19

87.02, 87.03, 87.04 or 87.16

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

If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.

(i) for the transport of more than 6 persons but not more than 12 persons, excluding the driver;

20% ad valorem

or

(ii) for the transport of more than 12 persons, excluding the driver; or

15% ad valorem

(iii) for the transport of not more than 6 persons, excluding the driver; or

40% ad valorem

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

15% ad valorem

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

40% ad valorem

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

Explanation. - For the purposes of this entry, the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.

15% ad valorem

If no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.

87.20

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 said Schedule has already been paid.

10% ad valorem

If no credit of the duty paid on the chassis and compressor has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.

(ii) Drilling rigs mounted on motor vehicle chassis falling under 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the said Schedule has already been paid.

15% ad valorem

Explanation. - For the purposes of this entry, value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig.

87.21

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 entry, value of motor vehicle shall 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

87.22

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 entry, 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

88.1

88 or any other Chapter

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

Explanation. - For the purposes of this entry, 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 said Schedule.

Nil

90.1

90.17

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

Nil

Specified in item No. (4) of Conditions below.

90.2

90.21

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

Nil

—

90.3

90.21

Artificial limbs and rehabilitation aids for the handicapped

Nil

—

90.4

90 or 85

Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading 90.21 of the said Schedule

Nil

—

90.5

90.22

All goods for medical, surgical, dental or veterinary use

5% ad valorem

—

90.6

90 or any other Chapter

The following medical equipments, namely :-

(1) Argon/Krypton laser

(2) Aspiration - irrigation - equipment

(3) Automatic keratometer

(4) Automatic refractometer

(5) C.A.M. stimulator

(6)  Colour vision testing equipment

(7) Complete refraction unit with phoropter/projectochart

(8) Contact lens lathes

(9) Contact lens polishing machines

(10) Contact lens thickness measuring gauge

(11) Corneal Anesthesiometer

(12) Cryo-lathe

(13) Dark adaptometer

(14) Diathermy equipment

(15) Exophthalmometer

(16) Fluroscein angiography equipment including fundus camera

(17) Glare testing equipment

(18) Gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens

(19) Intraocular lenses/ Keratoprosthesis/orbital inplants

Nil

(20) Keratometer

(21) Laser Interferometer

(22) Lensometer/Projection lensometer

(23) Low visual aids and sets (telescopic glasses)

(24) Microsurgical needles, cannuals, blades, trephine blades, membrance peelers, diathermy probes, vitreous cutters atraumatic needles and sutures, intra ocular scissors and forceps

(25) Ocular electro physiological testing equipment [Electro-retinography/Electroculography/ Visually evoked response equipment (ERG, EOG and VER)]

(26) Operating glasses (2X, 4X, 6X)/Binomag

(27) Ophthalmic cryo equipments

(28) Ophthalmic hydraulic chair

(29) Ophthalmic operating lights and fibre optic lights

(30) Ophthalmic/Xenon Arc

(31) Ophthalmoscope - Direct/Indirect

(32) Ophthalmo dynamometer

(33) Pachhy meter-Optical/Electronic

(34) Pantoscope

(35) Phaco-emulsifiction system (fragmentome)

(36) Photoelectric Kerato-scope and Thermokerato-scope

(37) Photo slit lamp

(38) Prism bars

(39) Projection magnifier for contact lens inspection and verification

(40) Pseudo-isochromatic chart book/Ishaire

(41) Radiuscope base curve (for measurement of contact lenses)

(42) Refractometer

(43) Retinoscope Streak/spot

(44) Roper Hall foreign Body Locator

(45) Silicone Sponges/rubber/bands, for Retinal Detachment Surgery

(46) Slit lamp biomicroscope

(47) Softometer for measurement of the base curve of soft contact lenses

(48) Specular microscope with monitor and recorder

(49) Stereozoom microscope for inspection of contact lenses

(50) Sterilisers (high speed/ethylene)

(51) Surgical Operating Microscope Manual

(52) Surgical Operating Zoom Microscope with close circuit T.V. Camera

(53) Synoptophore

(54) Tonometer (Schtotz/Applensation/Pheumo)

(55) Ultrasonography A.B.M. Scan/Pacchymeter/clea ners

(56) Visual field recording equipment

(57) Vitrectomy equipment (Ocutome system)

(58) Yag Laser

(59) Diode Laser

(60) Excimer Laser

90.7

90 or any other Chapter

The following goods, namely :-

(1) Australia Antigen RIA Kit

(2) Cardiac catheters with guidewires

(3) Clips for aneurysms and clips applying forceps in Neuro-Surgery

(4) Cardio vascular sutures

(5) Cadiovascular special instruments, namely :-

(i) Coronary perfusion cannulae

(ii) Electrical or gas operated sternal cutter

(iii) High pressure stop cocks and connectors for pressure recording

(iv) Vascular bull-dog clamps

(v) Vascular clamps

(vi) Vascular needle holder

(vii) Vascular scissors straight or angled

(viii) Vascular tissueforceps

(6) Compressed air breathing apparatus complete

Nil

—

(7) D.C. Difibrilators for internal use and pace makers

(8) Endotracheal tube

(9) Haemodialysors

(10) Heart lung machine

(11) Heart valve prosthesis including valve frames

(12) Nebulizied humidifier

(13) Hydrocephalus shunts

(14) Hyper-baric oxygen chamber

(15) Fogarty and embolectomy catheters

(16) Implantable cardiac pacemakers

(17) Intra-arterial catheters and guidewires and material for intervention radiology

(18) Intra-cardiac patches

(19) Nebulizers excluding :-

(i) Ultrasonic nebulizers

(ii) Heat nebulizers

(20) Omayya reservoirs for intraventricular investigation/ therapy

(21) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc.

(22) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls adhesive remover, skin barriers micropore surgical tapes, bag closing clamps karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets

(23) Oxygenator

(24) Plastic disposable 3-way connectors

(25) Portable intermittent positive, pressure breathing apparatus

(26) Pulmoflator

(27) Respirators including ventimeters

(28) Sengstaken tubes

(29) Tracheostomy tubes

(30) Ventilator used with anaesthesia apparatus

(31) Vascular grafts

(32) Tracheostomy tube of plain PVC, low pressure PVC, Red Rubber Plain, and Red Rubber cuffed

(33) Various types of Cardiac catheters including balloon tipped, double Lumen and PTCA catheters, balloon dilatation catheters and Endomyocardial biopsy forceps

(34) Disposable and non- disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces

(35) Programmer for pacemaker

(36) Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set; Transfer pack 1000 ml. and 300 ml.; disposable pherasis bowl 225 ml. and 373 ml.; hydoxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags

(37) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses

(38) Iridium wire

(39) Anti-HLA sera (AB-CDR)

(40) T.P.H.A. Kits and AIDS diagnostic kits

(41) Gamma knife

(42) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy

(43) Cell Separator

(44) Pressure Transducer and Pressure Amplifier

(45) Cell Saver

(46) Continuous Ambulatory Peritoneal Dialysis Fluid

(47) Craniotome (Pneumatic and Electric Equipment) and Drills

(48) Binocular Loupes

(49) Intra Aortic Ballon Pump

(50) Remote After Loading Brachy Therapy Equipment

(51) Dosimetry System

(52) Cell Saver Equipment

(53) Cell Washer

(54) Thawer Equipment for Blood Warming

(55) Mammography Unit

(56) O₂ Concentrator

(57) Ventricular Assist Device

(58) Pace Maker

(59) Activated Clot Time Machine

(60) Cobalt Therapy Unit

(61) Colour Doppler Ultrasound Scanner

(62) SPECT Gamma Camera

(63) Deep Therapy Unit

(64) Cardiac and Vascular Angiography System including Digital substraction Angiography

(65) Pulse Oximeter

(66) Blood Gas Analyser

(67) Sodium Potassium Analyser

(68) Ultrasonic Surgical Aspirator

(69) Intra Cranial Pressure Monitoring Equipment

(70) Radio Therapy Simulator

(71) Treatment Planning System

(72) Angiography Contrast Agent

(73) Mobile Image Intensifier

(74) Magnetic Resonance Imaging System

(75) Surgical Laser

(76) Electro/Hydraulic Operating Table for Cardio Thoracic and Neuro Surgery

(77) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations

(78) Implants for pain relief and bladder control

(79) Artificial electronics larynx instruments

(80) Ventilators other than those used with anaesthesia

(81) Digital Video EEG System

(82) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement

(83) Linear accelerator

(84) Small portable pumps used for giving slow infusion of anti-cancer drugs or thalassaemic drugs

Explanation : - For the purposes of this entry, the items listed above shall not include Foley Balloon Catheters.

94.1

94.05