S. No.

Chapter or heading No. or sub-heading No.

Description of goods

Rate under the First Schedule

Rate under the Second Schedule

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

1.

09.02

Tea, including tea waste

Nil

-

-

(Sl. No. 1. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

[OLD -1.

09.02

Green Tea

Nil

-

-]

2.

1103.00

Tapioca starch, Maize Starch

Nil

-

-

3.

13

Lac

Nil

-

-

4.

13

Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems

Nil

-

-

5.

1301.10

Compounded Asafoetida, commonly known as ‘heeng’

Nil

-

-

6.

1703.90

All goods, for use in the manufacture of goods other than alcohol

Nil

-

-

7.

1901.19

Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government

Nil

-

1

8.

18, 19, 20, 21 or 22

Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines

Nil

-

-

9.

2001.10

All goods

Nil

-

-

10.

2103.10

Sauces, ketchup and the like and preparations therefor

Nil

-

-

11.

2104.10

Soups and broths and preparations therefor

Nil

-

-

12.

21.06

All goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion:

Provided that –
(a) no other goods falling under heading No. 21.06 are manufactured in the same factory, and

(b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06

-

Nil

-

13.

2108.10

Preparations of a kind used in the manufacture of aerated waters, if supplied directly to a bottling plant (other than vending machines)

-

Nil

-

14.

2108.99

Sweetmeats (known as ‘misthans’ or ‘mithai’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jaljeera.

Nil

-

-

15.

2201.20 or 2202.20

Aerated waters prepared and dispensed by vending machines

Nil

Nil

-

16.

2202.40

All goods

Nil

-

-

17.

24.04

Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year

Nil

-

-

18.

2404.99

Tobacco, used for smoking through “hookah” or ‘chilam’, commonly known as “hookah” tobacco or ‘gudaku’

Nil

Nil

-

19.

2502.29

All goods manufactured in,-

(I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes;

(II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes

Rs.250 per tonne [OLD - Rs. 200 per tonne]

-

2

(Column (4) has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

20.

2504.21 or 2504.31

Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power

Rs. 30 per square metre

-

-

21

26.01 to 26.17

Ores

Nil

-

-

22

27

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

Nil

-

4 and 5

23

27

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

Nil

-

4 and 5

24

27

Naphtha and Natural Gasoline Liquid intended for use -

(i) within the Heavy Water Plant at Vadodara or Tuticorin or Hazira or Thal for the manufacture of Synthesis gas or ammonia or steam which are to be utilised in the manufacture of Heavy Water in such plants;

(ii) by M/s. Gujarat State Fertilizers and Chemicals Limited, Vadodara Fertilizer Corporation, Baroda ] or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin or M/s Krishak Bharati Co-operatives Ltd. (KRIBHCO), Hazira or M/s Rashtriya Chemicals and Fertilizers Ltd. (RCF), Thal for the manufacture of synthesis gas or ammonia or steam and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Vadodara or Tuticorin or Hazira or Thal for the manufacture of Heavy Water in such Plants

Nil

-

4 and 5

(In column (3) of Sl. No. 24. bold words has been substituted vide

25

27

Naphtha when supplied to the power plants specified in List 1

Nil

-

3

25A

27

Naphtha when supplied to the power plants specified in list 1A

Nil

-

3

26

27

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

Nil

-

4 and 5

27

27

Bio-gas

Nil

-

-

28

27

Lean gas obtained from natural gas

Nil

-

-

29

27

Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No.27.13 of the First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a generating company or a person licensed under Part II of the Indian Electricity Act, 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 undertakings

Explanation.- For the purposes of this exemption, “generating company” means a generating company as defined in section 2(4A) of the Electricity (Supply) Act, 1948 (54 of 1948) and which has been granted consent / permission in writing under section 44 of the Electricity (Supply) Act, 1948.

[OLD - Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings]

Nil

-

4 and 5

(Column (3) of Sl. No. 29. has been substituted vide )

30

27

Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilizers

Nil

-

4 and 5

31

27 or 28

Synthesis gas, if used in the manufacture of Heavy Water

Nil

-

-

32

27.10

Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery Explanation.- For the purposes of the exemption -

(a) the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, $ [declared as such under rule 20 of the Central Excise Rules, 2002] or a warehouse, as the case may be;
(b) “warehouse” means a warehouse approved under rule 20 of the Central Excise Rules, 2002. 
"Refinery” means a unit which makes kerosene either from crude petroleum oil or natural gas.

Nil

-

6

32A

27.10

Avgas

*Nil

Nil

-

(Sl.No.32A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)

32B

27.10

Motor Spirit commonly known as Petrol

-

7

-

32C

27.10

High speed diesel oil

8

-

-

(Sl.No.32B & 32C has been inserted vide Central Excise Notification No.31/2002-CE, dated 3-06-2002)

(Sl. No. 32B & 32C has been amended vide Notification No. 22/2004 dated 15-6-2004, w.e.f. 16^th day of June, 2004 and Notification No. 44/2004 dated 18-8-2004.)

32D

27.10

5% ethanol blended petrol that is a blend, -

a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and

b) conforming to Bureau of Indian Standards specification 2796.

Explanation : For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986), the additional duty of excise leviable under the Finance (No. 2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) read with any relevant exemption notification for the time being in force.

Nil

Nil

-

(Sl.No.32D has been inserted vide Notification No.62/2002-CE, dated 31/12/2002)

(Sl. No. 32D 2nd time added vide Ntf. No. 06/2003-CE, DT. 01/03/2003- Upto and inclusive of the 29 th day of February, 2004)

(Sl. No. 32D has been substituted by Notification No. 12/2004-CE dated 4-2-2004, w.e.f. 1st day of March, 2004, effective upto and inclusive of the 30th day of June, 2004 and is now expired.

32E

2711.19

Liquefied Petroleum Gases (LPG)

8%

-

-

(Sl. No. 32E has been inserted vide Notification No. 22/2004 dated 15-6-2004, w.e.f. 16^th day of June, 2004)

32F.

2710.91

Kerosene for ultimate sale through Public Distribution System

12%

-

-

Sl.No.32F has been inserted vide Notification No. 44/2004 dated 18-8-2004.

33

27.11

Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received

Explanation.- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, from which such Liquified Petroleum Gases were received.

Nil

-

-

34

27.11

Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received

Explanation.- For the purposes of this exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases.

Nil

-

-

35

2711.21

Natural Gas (other than Compressed Natural Gas)

Nil

-

-

36

28

Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers

Nil

-

5

37

28

Steam

Nil

-

-

38

28

Sulphuric acid used in a fertiliser plant for demineralisation of water

Nil

-

-

39

28

Ammonia used in a fertiliser plant in refrigeration and purification process

Nil

-

-

40

28

Ammonium chloride and manganese sulphate intended for use-

(a) as fertilisers; or

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

Explanation.- For the purposes of this exemption, “fertilisers” shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.

Nil

-

-

41

28

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

16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods

-

-

42

28

Potassium iodate

Nil

-

-

43

28

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

Nil

-

-

44

28

Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery

Nil

-

-

“ 44A.

28

All goods used within the factory of production for the manufacture of goods falling under chapter 71

Nil

-

- ”.

(S.No. 44A has been inserted vide Ntf. No. 41/2002-CE, Dt. 19/08/2002)

45

28

Thorium oxalate

Nil

-

-

46

28 or 29

All chemicals used in the manufacture of centchroman

Nil

-

-

47

28 or 29

The bulk drugs specified in List 2

Explanation.- For the purposes of this notification, the expression “bulk drugs” means any pharamaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation.

Nil

-

-

“47A.

[OMITTED -
28, 29, 30 or 38

Life saving drugs or medicines specified in List 4, 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) when labeled or relabeled so as to comply with the provisions of Drugs and Cosmetics Act, 1940 (23 of 1940) and Drugs (Prices Control) Order, 1995.

Nil

–

–]

(Column (2) to (6) of Sl.47A. has been Omitted vide 6/2003)

(S. No. 47A. has been inserted vide Ntf. No. 55/2002-CE, Dt. 07/11/2002)

48

28 or 29

The goods specified in List 3, used for the manufacture of bulk drugs specified in List 2

Nil

-

5

49

28, 29 or 30

Anaesthetics

Nil

-

-

50

28 or 38

The following goods-

(a) Supported catalysts of any of the following metals, namely:-

(i) Gold (ii) Silver (iii)Platinum (iv) Palladium (v)Rhodium (vi) Iridium (vii)Osmium (viii) Ruthenium;

(b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely:-

(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi)Iridium (vii) Osmium (viii) Ruthenium.

16% of the value of material, if any, added and the amount charged for such manufacture

-

-

51

28 or 38

Silicon, in all forms

Nil

-

-

52

2808.10 or 2809.00

All goods used in the manufacture of fertilisers

Nil

-

5

53

29

2-Cyanopyrazine

Nil

-

-

54

28, 29 or 30

The bulk drugs or formulations specified in List 4

Nil

-

-

55

30

Desferrioxamine injection or Deferiprone

Nil

-

-

56

30

Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment

Nil

-

-

57

30

Formulations manufactured from the bulk drugs specified in List 2

Explanation.- For the purposes of this notification, the expression “formulation” means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply.

Nil

-

-

58

31

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

(a) as fertilisers; or

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

Nil

-

-

59

32

Wattle extract

Nil

-

-

60

32

Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments

Nil

-

-

61

32.04 or 38.09

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

Nil

-

-

62

33

Henna powder, not mixed with any other ingredient

Nil

-

-

63

33.06

Tooth powder

Nil

-

-

64

3401.11, 3401.12 or 3401.19

Soap, if manufactured under a scheme for the sale of Janata soap

Nil

-

7

65

[OMITTED -
3605.10 or 3605.90

Matches, in or in relation to the manufacture of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely:-
(i) the process of giving -
(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or
(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;
(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes or veneers or cardboards;
(vi) affixing of the central excise stamps; and
(vii) packaging, and cleared for home consumption packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Rs. 2.00 per hundred boxes/ packs

-

8]

66

[OMITTED - 3605.10 or 3605.90

Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely:-

(i) the process of giving -

(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or

(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;

(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes or veneers or cardboards;
(vi) affixing of the central excise stamps; and
(vii) packaging, and cleared for home consumption packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Re. 1.00 per hundred boxes/packs

-

8]

67

[OMITTED - 3605.10 or 3605.90

Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Re. 0.50 per hundred boxes/packs

-

9]

68

[OMITTED - 3605.10 or 3605.90

Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Rs. 3.00 per hundred boxes/ packs

-

-]

(Column (2) to (6) of Sl.65, 66, 67 and 68 has been Omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

69

38

Concrete mix manufactured at the site of construction for use in construction work at such site

Nil

-

-

70

38.22

Chemical reagents

8% [OLD- Nil]

-

10

(Column (4) of Sl. No. 70. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

71

39

Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute

Nil

-

-

72

39 or 40

Nipples for feeding bottles

Nil

-

-

73

39.01 to 39.14

Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96
The Bold words have been substituted vide Notification No. 31/2005-CE, DT. 12/08/2005.

Explanation.- For the removal of doubts it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in a free trade zone, a special economic zone or a hundred per cent export-oriented undertaking and brought to any other place in India.

Nil

-

-

74

39.03

Unexpanded polystyrene beads purchased by the Malaria Research Centre

Nil

-

11

75

39.04

Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to “Nil” rate of duty

Nil

-

-

76

39.17

Lay flat tubing

8% [OLD- Nil ]

-

-

(Column (4) of Sl. No. 76. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

77

39.20

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

Nil

-

-

78

40

Surgical rubber gloves or medical examination rubber gloves

Nil

-

-

79

[OMITTED -4011.90 or 4013.90

a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarts

Nil

Nil

12

(b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts

-

Nil

12 ]

(Column (2) to (6) of Sl. No. 79. has been omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

80

40.11, 40.12 or 40.13

Tyres, flaps and tubes used in the manufacture of -

(a) power tillers of heading No. 84.32 of the First Schedule;

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

Nil

Nil

5

“ 80A

4011.10 or 4013.10

All goods

Nil

-

- ”;

[OLD 80A

4011.10 or 4013.10

Tyres and tubes used in the manufacture of vehicles of heading No. 87.12

Nil

-

5

*80B

Omitted

(Sl.No.80A & 80B has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) (*This Serial No. has been omitted vide Notification No.44/2002-CE, dated 28-8-2002)

81

4011.90,4012.11, 4012.19, 4012.90 or 4013.90

Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

-

Nil

5

(Pl. refer Cir. No. 646/37/2002-CX, Dt. 19/07/2002 for (S. No. 81) - Motor Vehicles include all Vehicles Regd. Under MVs Act)

82

4012.11, 4012.19 or 4013.90

Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

-

Nil

5

83

44.06 or 44.07

100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste

Nil

-

-

(Col. (4) of 79. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

(Sl. No. 83 has been substituted by Notification No. 12/2004-CE dated 4-2-2004)

84

45, 48, 68, 73, 85 or 87

Parts of main battle tanks intended to be used in the manufacture of such tanks

Nil

-

5 and 13

85

48

Paper splints for matches, whether or not waxed; Asphaltic roofing sheets

Nil

-

-

86

48

Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

8%
[OLD Nil]

-

14

(Col. (4) of 86. has been substituted vide )

86A.

48

Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

12%

-

14A

Entry No. 86A has been inserted vide notification no. 48/2004 dated 10-9-2004.

87

48.02

(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony

Nil

-

-

(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping

Nil

-

-

87A.

48.10

Light weight coated paper weighing upto 70 g/m², procured by actual users for printing of magazines

Nil

-

-

Entry No. 87A has been inserted vide notification no. 43/2004 dated 13-8-2004.

88

48.20

Notebooks and exercise books

Nil

-

-

89

[OMITTED
51, 52, 53, 54 or 55

Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics

Nil

-

- ]

90

[OMITTED
5105.10

Carded wool used captively in the manufacture of yarn of wool

Nil

-

- ]

91

[OMITTED
5105.10

Carded wool, popularly known as ‘lefa’ intended for making hand spun yarn of upto 10 counts

Nil

-

- ]

92

[OMITTED
51.06

Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets

Nil

-

- ]

93

[OMITTED
51.06 or 51.07

Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account

Nil

-

15 ]

94

[OMITTED
51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90

Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

Nil

16 ]

95

[OMITTED
51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12

Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

-

17 ]

96

[OMITTED
51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

-

18 ]

97

[OMITTED
51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs.2.50 per Kg

-

19 ]

98

[OMITTED
51.10 or 51.11

Fabrics woven on handlooms, namely:-
(a) certified as “khadi” by the Khadi and Village Industries Commission; or
(b) processed without the aid of power or steam;
(c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or
(d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.

Explanation.- In this entry, for the purposes of the fabrics woven on handlooms, “independent processor” means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.

Nil

-

- ]

99

[OMITTED
51.10 or 51.11

Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square metre

Nil

-

- ]

100

[OMITTED
51.10 or 51.11

Woven fabrics of wool when subjected to any one or more of the following processes, namely:-
(a) Calendering with plain rollers;
(b) Blowing (steam pressing).

Nil

-

21]

(In S.No. 100, Column (6) has been substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)

101

[OMITTED
52, 54 or 55

Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill.

Nil

-

22 ]

102

[OMITTED
52, 54 or 55

Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid

Nil

-

- ]

103

[OMITTED
52, 54 or 55

Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account

Nil

Nil

- ]

(Column (2) to (6), From Sl. No. 89. to 103. has been omitted with effect from the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

104

[OMITTED
5204.10

Cotton sewing thread, not containing synthetic staple fibres

Fifty per cent. of the duty of excise specified in the First Schedule

-

- ]

(Column (2) to (6) of Sl. No. 104. has been omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

105

[OMITTED
52.05, 52.06, 54.02, 54.03, 55.09 or 55.10

Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes

Nil

Nil

23 ]

106

[OMITTED
5205.11, 5205.19, 5206.11 or 5206.12

The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co- operative Society or Corporation, as the case may be, on its own bank account, namely :-

(a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or
(b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content.

Nil

-

15 ]

107

[OMITTED
5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by cheque drawn by KVIC or such organization approved by KVIC, as the case may be, on its own bank account.

Nil

-

24 ]

(Column (2) to (6), From Sl. No. 105. to 107. has been omitted with effect from the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

108

[OMITTED
5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, not containing synthetic staple fibres or filament yarns

Fifty per cent. of the duty of excise specified in the First Schedule

-

- ]

(Column (2) to (6) of Sl. No. 108. has been omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)

108A

[OMITTED
52.05 or 52.06

Cotton waste yarn of upto 2 counts manufactured from cotton waste on condenser card machines, in plain (straight) reel hanks

Nil

-

-

(Sl.No.108A has been inserted vide Central Excise Notification No. 26/2002-CE, dated 27-4-2002)

109

[OMITTED
52.07, 52.08 or 52.09

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

Nil

-

- ]

110

[OMITTED
52.07, 52.08 or 52.09

Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission

Nil

-

- ]

111

[OMITTED
52 or 55

Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra

Nil

-

- ]

112

[OMITTED
52.07, 52.08 or 52.09

Cotton fabrics processed without the aid of power or steam

Explanation.- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely:-

(a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda,
(b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or
(c) colour fixation by passing steam or applying sodium silicate.

Nil

-

- ]

113

[OMITTED
52.07, 52.08 or 52.09

Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms

Nil

-

- ]

114

[OMITTED
52

[OLD 52, 54 or 55]

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

(3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

(4) Flanellete raising;

(5) Damping on grey and bleached sorts;

(6) Back filling on grey and bleached sorts; or

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

(8) Stentering;

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

(10) Cropping or butta cutting;

(11) Curing or heat setting; or

(12) Expanding.

Explanation I.- For the purposes of the woven fabrics of cotton, “calendering” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.

Explanation II.- The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as “denim fabrics” or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

Nil

-

21 ]

(In column (3) S.Nos. (8) to (12) has been inserted vide & column (6)substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)

(Sl.No.114 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)

115

[OMITTED
53 or 56

Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the First Schedule

Nil

-

- ]

116

[OMITTED
53, 59 or 63

Rot proofed jute products, laminated jute products and fire resistant jute products

Nil

-

25 ]

117

[OMITTED
53.04, 53.05 or 53.08

Sisal and manila fibre and yarn thereof

Nil

-

26

118

[OMITTED
53.10, 5702.12, 5703.20, 58.01, 58.02, 58.06, 6301.90 or 6305.10

Goods of jute

Nil

-

- ]

118A

[OMITTED
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) Padding, that is to say, application of starch to one or both sides of the fabrics;
(3) Back filling, that is to say, application of starch to one side of the fabrics;
(4) Hydro-extraction, that is to say, mechanically extracting or mechanically sqeezing out water from the fabric.

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

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

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

Nil

-

21 ]

(In column (3) S.Nos. (5) to (7) has been inserted vide & column (6)substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)

(Sl.No.118A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)

119

[OMITTED
54

Fabrics subjected to the process of dew drop and manufactured out of processed fabrics on which the appropriate duty of excise has already been paid

Nil

-

- ]

120

[OMITTED
54.02

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

16%

Nil

- ]

121

OMITTED
54.02

Textured yarn (including draw twisted and draw wound yarn) of polyesters manufactured by an independent texturiser who does not have the facilities in his factory (including plant and equipment) for producing partially oriented yarn (POY) of polyesters falling under sub-heading No. 5402.42

Rs. 2.50 per kg.

Nil

27

122

OMITTED
5402.10, 5402.41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69

Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent.

Nil

-

20

123

OMITTED
5402.32 or 5402.52

Twisted polyester filament yarn

Nil

Nil

28

124

OMITTED
5402.31 or 5402.51

Twisted nylon filament yarn

Nil

-

29

125

OMITTED
5403.20 or 5403.32

Twisted viscose filament yarn

Nil

-

30

126

OMITTED
5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49

Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs. 9 per kg.

Nil

31

127

OMITTED
5402.31,5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69,5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49

Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn

Nil

Nil

32

128

OMITTED
5402.39 or 5402.59

Twisted polypropylene filament yarn

Nil

-

33

129

OMITTED
5404.10

The following goods, namely :-

(a) Monofilament of high density polyethylene or polypropylene; and

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

Nil

-

20

130

OMITTED
5406.21, 5406.22,

5406.23 or

5406.29

Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms

Nil

-

-

131

OMITTED
5406.21, 5406.22,

5406.23, 5406.29,

Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and polyester  staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, but with or without the use of machines

Nil

-

-

5407.21, 5407.22, 5407.23 or 5407.29

132

OMITTED
5406.21, 5406.22, 5406.23,

5406.29, 5407.21, 5407.22, 5407.23 or 5407.29

Fabrics, woven on handlooms and,-

  (a) processed without the aid of power or steam; or

  (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms.

Nil

-

-

133

OMITTED
55

Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of

Nil

-

-

134

OMITTED
55

Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed one hundred and fifty rupees per square metre and the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is followed if the said fabrics are processed elsewhere than in the factory of production

Nil

-

-

135

OMITTED
5501.20

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

Nil

-

-

136

OMITTED
55.09 or 55.10

The following goods if purchased by a registered Apex Handloom Co-operative Society, the National  Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-

(a)  yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple  fibres and supplied in cross reel hanks;

(b)  yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content;

(c)  yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content; or

(d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.

Nil

-

15

137

OMITTED
55.09

Yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by KVIC or such organisation approved by KVIC, as the case may be, on its own bank account

Nil

-

24

138

OMITTED
55.10

Yarn of artificial staple fibre

Nil

-

26

139

OMITTED
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 :-

  Fabrics containing only polyester and cotton in (a) which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and

  Fabrics containing only polyester staple fibre (b) and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil

-

-

140

OMITTED
55.11, 55.12, 55.13 or 55.14

Fabrics of man-made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man-made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by Government of India for the development of Handlooms, other than the following, namely :-

(a)     fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and

(b)     fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil

-

-

141

OMITTED
56.02

Jute felt

Nil

-

-

142

OMITTED
56.07

All goods (other than dipped cords falling under sub-heading 5607.90 of the First Schedule)

Nil

-

34

143

OMITTED
56.07 or 56.09

All goods made without the aid of power

Nil

-

-

144

OMITTED
58.01, 58.02 or

58.06

All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam.

Nil

-

-

145

OMITTED
58.05

Embroidery, other than those not subjected to any process

Nil

-

-

146

OMITTED
5806.31 or 5806.32

Narrow woven fabrics of cotton or man-made fibres

Nil

-

-

147

OMITTED
5806.39

The following goods, namely :-

(a) Hair belting of wool;

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

Nil

-

-

148

OMITTED
59

Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics

Nil

-

5

149

OMITTED
59.03

Fabrics of jute, impregnated, coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute

Nil

-

-

150

OMITTED
5906.99

Rubberised textile fabrics

Nil

-

20

151

OMITTED
59.10

Unprocessed cotton belting, woven

Nil

-

-

152

OMITTED
60.01 or 60.02

Knitted or crocheted fabrics, processed without the aid of power or steam

Nil

-

-

153

OMITTED
61 or 62

The following goods, namely :-

(i)      Raincoats;

(ii)     Undergarments including brassieres, panties, briefs, girdles, corsets, slips, vests, singlets, petticoats, braces, suspenders, garters and similar articles;

(iii)    Clothing accessories, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves, mittens and mitts.

Nil

-

-

154

OMITTED
62.01

Articles of apparel, not knitted or crocheted, made out of handloom fabrics

Nil

-

35

155

OMITTED
63

Made up textile articles made out of handloom fabrics

Nil

-

-

156

OMITTED
63.01

The following blankets, the value of which does not exceed Rs. 150 per square metre, namely :-

(a)     blankets of wool;

(b)     blankets of yarn of shoddy falling under heading No. 55.09 or heading No. 55.10 of the First Schedule

Nil

-

-

108A to 156 omitted (w.e.f. 1-4-2003) by Notification No. 6/2003-CE dt 1-3-2003.

157

64.01

Footwear of retail sale price not exceeding Rs. 125 per pair

Explanation. - “Retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

Nil

-

-

158

68

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

Nil

-

36

159

68 or 69

Stoneware, which are only salt glazed

Nil

-

-

160

68 or 69

Sand lime bricks

Nil

-

-

161

68.07

Goods manufactured at the site of construction for use in construction work at such site

Nil

-

-

162

68.07

Goods manufactured by Nirman Kendras and Nirmithi Kendras

Nil

-

37

163

6906.10

Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles

Explanation.- For the purposes of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles.

16%

-

20

164

6906.10

Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold

Nil

-

20 and 38

165

6906.90, 69.07, 69.09, 69.10 or 69.11

All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.

Explanation.- For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods

16%

-

20

166

70

Glassware produced by mouth-blown process

Nil

-

-

167

70

Optical  glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government

Nil

-

-

168

70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90

All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods

Explanation.- For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

16%

-

20

169

70.15

All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.

Explanation.- For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

16%

-

20

170

71

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

Explanation. - For the purposes of the exemption, “primary gold” means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil

-

-

171

71

(I) Articles of -

Nil

-

-

(a) gold; (b) silver; (c)  platinum; (d)  palladium; (e) rhodium; (f) iridium; (g) osmium; or  (h) ruthenium;

Ornaments and the like articles made of gold or (II) silver or platinum or any one or more of them, whether or not set -

Nil

-

-

(a)  with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or

(b)  with stones, gems and pearls of the kind mentioned  at (a) or any combination thereof;

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

Nil

-

-

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

Nil

-

-

Explanation.- For the purposes of entries (I), (II) and (III), as the case may be, -

(i)      “ornament” means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of  religious

worship, made of, or manufactured from, gold or   silver or platinum or any one or more of them, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or  any of them and includes parts, pendants or broken pieces of ornaments;

(ii)     “metal” shall include,-

(a) any alloy in which any of the metals specified in this entry at item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy;

(b) any alloy in which the gold content is not less than 37.5 per cent. by weight;

(iii)    “articles” in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

172

71

Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires

Nil

-

-

173

72

Hot rolled/cold rolled sheets and strips cut or slit on job work

Nil

-

20 & 39

174

73

Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder

Nil

-

40

175

73.02

Railway or tramway track construction material of iron and steel.

Explanation.- For the purposes of this exemption, the value of goods shall be the value of goods excluding the value of rails.

16%

-

41

176

73.10

Metal containers

Nil

-

42

177

73.10 or  73.26

Mathematical boxes, geometry boxes and colour boxes

Nil

-

-

178

73.21 or 74.17

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

Nil

-

-

179

73.21 or 94.05

Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas

Nil

-

-

180

74.02 or 74.03

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

Nil

-

43

181

74.09

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

Nil

-

43

182

74.09

Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils

Rs. 3500 per metric tonne

-

43 and 44

183

74.09 or 74.10

Copper strip and foil, intended to be used for manufacture of imitation “Zari”

Nil

-

-

184

76.01

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

Nil

-

45

185

7604.21, 7604.29, 7604.30, 76.08 or 76.09

Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of, -

(1)     artificial limbs; or

(2)     any of the following rehabilitation aids,  namely :-

(i) Somi brace

(ii) Ash brace

(iii) Taylor brace

(iv) Four post collars

(v) Thumb splint 

(vi) Finger splint

(vii) Axilla crutches

(viii) Elbow crutches

(ix) Walking frames

(x) Wheel chair or Tricycle components

(xi) Braille shorthand machine

(xii) Folding cane for blind

Nil

-

5

186

76.06

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

Nil

-

20 and 45

187

76.06

Aluminium circles

Rs. 2500 per metric tonne

-

20 and 45

188

76.12

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

Nil

-

-

189

82

Pencil sharpeners and blades thereof

Nil

-

-

190

82.06

Tools put up in sets

Nil

-

46

191

84

The Coir processing machinery specified in List 5, supplied under Integrated Coir Development Project being implemented by the Government of Kerala

Nil

-

-

192

84

Spinnerettes made, inter alia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes

16%

-

47

193

84, 85, 90 or any other Chapter

Machinery or equipment specified in List 6

Nil

-

-

194

84 or 87

Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42

Explanation.- For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944, when sold by the manufacturer as spare parts or spare components

Rate of duty applicable on the said parts and components of motor vehicles

-

-

195

84 or any other Chapter

Machinery or equipment for use in silk textile industry as specified in List 7

Nil

-

-

196

84 or any other chapter

Goods specified in List 8 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce

Nil

-

4 and 5

197

84.15

Parts of air-conditioning machines

-

Nil

-

198

84.30 or 87.05

(i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid;

16%

-

48

(ii)     Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid.

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

16%

-

48

199

84.45, 84.48, 8483.90, 84.84, 8485.90

Goods required by a jute mill for making jute textiles

Nil

-

4

200

84.46

Automatic shuttle looms

Nil

-

-

201

8452.19

Sewing machines, other than those with in-built motors

Nil

-

-

202

85.24

Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format

Nil

-

-

203

85.24

The following goods, namely :-

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

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

Nil

-

49

204

85.28

Colour television receivers,-

(i) where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer;

16%

-

-

(ii)     in other cases of -

(a) screen size upto 36 cm

Rs. 1500
per set

-

(b) screen size exceeding 36 cm but not exceeding  54  cm

Rs. 2800
per set

-

(c) screen size exceeding 54 cm but not exceeding  68  cm

Rs. 4300
per set

-

(d) screen size exceeding 68 cm but not exceeding 74 cm

Rs. 11200
per set

-

(e) screen size exceeding 74 cm but not exceeding 87 cm

Rs. 12900
per set

-

(f) screen size exceeding 87 cm but not exceeding 105 cm

Rs. 17900
per set

-

(g) screen size exceeding 105 cm