This Notification Rescinded Vide Notification No. 9/2017-C.E. Dated 30/06/2017
Notification No. 10/1996-CE Dated 23/7/1996
Exemption from excise duty.-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the condition that the said goods are consumed within the factory of their production in the manufacture of goods specified in column (3) of the Table hereto annexed and falling under Chapter, heading No. or sub-heading No. of the said Schedule as specified in the corresponding entry in column (2) of the said Table.
TABLE
| Sr. No. | Chapter or heading No. or sub-heading No. | Description |
|---|---|---|
| (1) | (2) | (3) |
| # New 1. | 15 (except 1517 10 22, 1520 00 00, 1521 and 1522) | All goods |
| Old 1. | 15.01, 15.02, 15.03, 15.04 and 1508.90 | All goods |
| 2. | 21 | All goods |
| # New 3. | 2202 | Fruit pulp based beverages |
| Old 3. | 22.02 | Fruit pulp based beverages |
| 4. | 23 | Animal feed |
| # New 5. | 2845 10 00 | Heavy water |
| Old 5. | 2845.10 | Heavy water |
| # New 6. | 6[2853 90 30]
Old1[2853 00 30] Old[2851 00 30] |
Compressed air |
| Old 6. | 28.51 | Compressed air |
| # New 7. | 3003, 3004 | Medicaments (including veterinary medicaments) |
| Old 7. | 30.03 | Medicaments (including veterinary medicaments) |
| 8. | 31 | Fertilisers |
| 5[8A | 3307 41 00 | Agarbatti] |
| # New 9. | 4011, 4012 | Pneumatic tyres of a kind used on bicycles, cycle-rickshaws and three wheeled powered cycle-rickshaws |
| Old 9. | 4011.10 | Pneumatic tyres of a kind used on bicycles, cycle-rickshaws and three wheeled powered cycle-rickshaws |
| # New 10. | 4701 to 4706 | Wood pulp and pulp of other fibrous cellulosic materials |
| Old 10. | 47.01 | Wood pulp and pulp of other fibrous cellulosic materials |
| # New 11. | 4801 | Newsprint |
| Old 11. | 48.01 | Newsprint |
| ## New 12. | 64 | 4[Footwear
and hawai chappal (other than of leather), that is to say, chappals known
commercially as hawai chappals, of retail sale price not exceeding Rs. 500
per pair]
old[Footwear of retail sale price not exceeding Rs. 250 per pair and hawai chappal (other than of leather) that is to say, chappals known commercially as hawai chappals.] |
| ##Old 12. | 64.01 | Footwear of retail sale price not exceeding Rs. 250 per pair and hawai chappal (other than of leather) that is to say, chappals known commercially as hawai chappals. |
| #Old 12. | 64.01 | Footwear of retail sale price not exceeding Rs. 125 per pair and hawai chappal (other than of leather) that is to say, chappals known commercially as hawai chappals. |
| Basic 12. | 64.01 | Footwear of value not exceeding Rs. 75 per pair and hawai chappal (other than of leather) that is to say, chappals known commercially as hawai chappals |
| (Amendment has been made vide Central Excise Notification No.11/2000 dt. 1st March, 2000 and No. 41/2004 dated 9-8-2004) | ||
| # New 13. | 71 | Rough synthetic gem stones |
| Old 13. | 7101.90 | Rough synthetic gem stones |
| # New 14. | 7319 | Sewing needles |
| Old 14. | 73.19 | Sewing needles |
| # New 15. | 7321, 1[7418 19 or 7419 99] Old[7417] | Kerosene burners, kerosene stoves and wood burning stoves, of iron or steel, copper or copper alloy |
| Old 15. | 73.21 or 74.17 | Kerosene burners, kerosene stoves and wood burning stoves, of iron or steel, copper or copper alloy |
| # New 16. | 8539 | Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb |
| Old 16. | 85.39 | Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb |
| # New 17. | 9021 | Artificial limbs and rehabilitation aids for the handicapped |
| Old 17. | 90.21 | Artificial limbs and rehabilitation aids for the handicapped |
| # New 18. | 9608 | Ball point pens including refills for ball point pens and parts thereof. |
| Old 18. | 96.08 | Ball point pens including refills for ball point pens and parts thereof. |
| 2[19] | 1905 31 00 or 1905 90 20 | Biscuits cleared in packaged
form with per kg retail sale price equivalent not exceeding Rs. 100.
Explanation.- “retail sale price” shall have the same meaning as defined in column (3) against S. No. 18A of notification no.3/2006-Central Excise dated 1st March,2006 published vide G .S.R. 93 (E), dated the 1st March, 2006 |
3[2. Nothing contained in this notification shall apply to any inputs or intermediate goods other than sugar syrup or cream used in the manufacture of goods mentioned at S. No. 19.]
#Substituted vide Notification No. 11/2000-CE dt 1-3-2000
##Substituted vide Notification No. 41/2004-CE dt 9-8-2004
### Substituted vide Notification No. 18/2006-CE., dt. 1-3-2006.
1. Substituted vide Notification No. 48/2006-CE Dated 30/12/2006
2. Inserted vide Notification No. 39/2011-CE Dated 12/09/2011
3. Added vide Notification No. 39/2011-CE Dated 12/09/2011
4. Substituted vide Notification No. 25/2012-CE Dated 08/05/2012
5 Inserted vide Notification No. 13/2015-Central Excise Dated 01/03/2015
6 Substituted vide Notification No. 37/2016 Dated 31/12/2016
as amended by [Notifications No. 11/2000-CE dt 1-3-2000, 41/2004-CE dt 9-8-2004, 18/2006-CE dt. 1-3-2006, Notification No. 48/2006-CE Dated 30/12/2006 and 39/2011-CE (NT) dt. 12/9/2011.]