Chapter or heading or subheading or tariff item of the First Schedule

84, 85, 90 or any other Chapter

84 or any other Chapter

 84 or any other Chapter

8413 91 40 or 8414 90

84 or any other Chapter

The following goods, namely:-

(1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water treatment plants;

(2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility.

Explanation.-For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes.

 (i) Drilling rigs falling under heading 8430, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid;

(ii) Drilling rigs mounted on motor vehicle chassis falling under heading 8705, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid.

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

16%

5

Computers

Explanation.-For the purposes of this exemption, “computer” shall include central processing unit (CPU) cleared separately; or  CPU with monitor, mouse and key board, cleared together as a set; but shall not include input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system, or web camera cleared separately

 8471 70 or 8473 30

The following goods, namely:-

(a) Microprocessor for computer, other than motherboards;

(b) Floppy disc drive;

(c) Hard disc drive;

(d) CD-ROM drive

(e) DVD Drive;

(f) USB Flash memory

(g) Combo drive

8481 80 41 or

8481 90 10

 The following goods, namely:-

(i) Electronic milk fat tester; and

(ii) Electronic solid non-fat (SNF) tester.

 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading 8712

 8519 99 40,

8520 90 90 or

8521 90 90

 The following goods, namely:-

(a) Recorded audio compact discs (CDs);

(b) Recorded video compact discs (VCDs);

(c) Recorded digital video discs (DVDs)

The following goods, namely:-

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

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

 CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper

Any customized software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software

Explanation.- For the purposes of this entry, “packaged software or canned software” means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf

 The following goods:-

(i) Motor vehicles falling under headings 8702 and 8703 for transport of upto 13 persons, including the driver (other than three wheeled motor vehicles for transport of upto 7 persons), which after clearance has been registered for use solely as ambulance;

(ii) Motor vehicles falling under heading 8703 for transport of 7 persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi

16%

16%

8

8

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

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

 8706 00 21 or

8706 00 39

 8706 00 43 or

8706 00 49

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

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

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

(ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading 8704; and

(iii) three wheeled motor vehicles

 8702, 8703, 8704 or 8716

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

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

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

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

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

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

(2) Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis.

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

16%

24%

16%

24%

16%

-

-

-

-

10

 Following motor vehicles of length not exceeding 4000 mm, namely:--

(i) Petrol driven vehicles of engine capacity not exceeding 1200cc; and

(ii) Diesel driven vehicles of engine capacity not exceeding 1500 cc

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder.

The following goods, namely:-

(i) Three wheeled motor vehicles

(ii) Motor vehicles, other than petrol driven

(iii) Dumpers designed,-

(a) for use off the highway;

(b) with net weight (excluding payload) exceeding 8 tonnes; and

(c) for maximum pay-load capacity not less than 10 tonnes

For dumpers, other than petrol driven, other than those designed,-

(a) for use off the highway;

(b) with net weight (excluding payload) exceeding 8 tonnes; and

(c) for maximum pay-load capacity not less than 10 tonnes

—

Three or more axled motor vehicles for transport of goods or for transport of 8 or more persons, including the driver (other than articulated vehicle)

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

8706 00 21 or

8706 00 39

 8706 00 43 or

8706 00 49

16% + Rs. 10,000/- per chassis

 8706 00 43 or

8706 00 49

16%+ Rs. 10, 000 per chassis

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

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

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

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

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

9001 40

9001 50 00, or 9001 90 90

9018 or 9019 or 9022

(i) Parts and accessories of goods of headings 9018 and9019

(ii) Parts and accessories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022

Nil

-

Parts and accessories of medical equipment and other goods specified in List 1 annexed to notification No. 10 /2006-Central Excise, dated the 1st March, 2006

The following goods, namely:-

(a) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002)

(b) Accessories of the medical equipment at (A) above

(c) Parts required for the manufacture of the medical equipment at (A) above

(d) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system

(e) Accessories of (d) above

(f) Parts required for the manufacture of (d) above

Nil

Nil

Nil

Nil

Nil

Nil

—

—

3

—

—

3

The following goods, namely:-

(A) Medical equipment and other goods, specified in List 38 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002);

(B) Parts required for the manufacture of the medical equipment at (a) above;

Nil

Nil

—

3

The following goods, namely:-

(a) Medical equipment and other goods, specified in List 39 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002)

(b) Accessories of the medical equipment at (a) above

(c) Parts required for the manufacture of the medical equipment at (a) above

Nil

Nil

Nil

—

—

3

Parts of the following goods, namely:-

(i) Crutches

(ii) Wheel chairs

(iii) Walking frames

(iv) Tricycles

(v) Braillers

(vi) Artificial limbs

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

Explanation.-For the purposes of this exemption,-

(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);

(b) “kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits.

 Medical, surgical, dental or veterinary furniture and parts thereof

9405 91 00,

9405 92 00 or

9405 99 00

9501, 9502 or

9503

Sports goods

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

Following goods, namely:-

(i) Pens of value not exceeding Rs. 200 per piece

(ii) Ball point pens of value not exceeding Rs. 200 per piece

(iii) Refills (for ball point pens) of value not exceeding Rs. 200 per piece

Following goods, namely:-

(i) Parts of pens

(ii) Parts (excluding refills) of ball point pens

(iii) Parts of refills of ball point pens

Goods supplied for,-

(a) the official use of foreign diplomatic or consular missions in India;

(b) the personal use of diplomatic agents/ career consular officers in India.

Nil

14

(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

Goods required for,–

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

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

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

All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading 8706 of a motor vehicle of Chapter 87

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

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

All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project

used within the factory of production for manufacture of goods of heading 8701

The duty would be leviable as if the value of the spinnerettes were equal to-

(i) the cost of exchange, that is to say, the aggregate of-

(a) labour charges;

(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and

(c) any other charges paid for the exchange of such spinnerettes; and

(ii) the insurance and freight charges, both ways.

The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, that such goods are cleared for the intended use specified in column (3) of the Table.

Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.

If, a certificate issued by the Collector/ District Magistrate/ Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table.

If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.

If,-

(i) made from unrecorded articles falling under heading 8523; and

(ii) (a) not intended for sale; or

(b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or

(c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimetres, to Doordarshan.

If,-

(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and

(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.

(a) The manufacturer pays duties of excise at the rate specified under the First Schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), at the time of clearance of the vehicle;

(b) the manufacturer takes credit of the amount equal to the amount of duty paid in excess of that specified under this exemption, in the Account Current, maintained in terms of Part V of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs and thereafter files a claim for refund of the said amount of duty before the expiry of six months from the date of payment of duty on the said motor vehicle, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, along with the following documents, namely:-

(1) an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken;

(2) a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;

(3) a copy of the document evidencing the payment of excise duty, as mentioned in paragraph (a) above;

(4) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and

(5) where the manufacturer has not collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect;

(c) Within seven days of the receipt of the said claim for refund, the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, after such verification, as may be necessary, shall determine the amount refundable to the manufacturer and shall intimate the same to the manufacturer. In case the credit taken by the manufacturer is in excess of the amount so determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and

(d) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (c) above, shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilized for payment of excise duty on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilization of such irregular or excess credit.

 If manufactured out of chassis falling under heading 8706 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002:

Provided that this exemption is not applicable to a manufacturer of said vehicles-

(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and

(b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.

If no credit of duty paid on the chassis falling under heading 8706 has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.

If,-

(i) an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

(ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.

If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory-

(a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and

(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that–

(i) he will produce a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;

(ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance of the goods, and

(iii) in the event of non-compliance of sub-clause (i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.

 If,-

(a) the goods are purchased by diplomatic agents/ career consular officers directly from the manufacturer;

(b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent/ career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and

(c) the concerned diplomatic agent/career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his personal use.

If,-

(i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects;

(ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.

If , before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of rotor blades for wind operated electricity generators.

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

If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that-

(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project; and

(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.

If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India.

If, before clearance of goods, the manufacturer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that the goods procured constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing.