0402 91 10

0402 99 20

Condensed milk

¹³[1108 12 00, 1108 13 00, 11081400, or 110819]

^Old[1108 12 00, 1108 14 00, or 1108 19]

¹³[Maize Starch, Potato    Starch, Tapioca Starch]

^Old[Tapioca Starch, Maize Starch]

^old13[4%]

^Old[Nil]

^Old[1301 10]

1302 19 20

1302 19 30

 1517 90

or 1518

^{1 New} [Sugar confectionery (excluding white chocolate and bubble gum)]

 ^OLD [Sugar confectionery (excluding white chocolate), not containing cocoa]

^old9[4%]

^Old[8% ]

 1902 (except subheading 1902 40)

^old9[4%]

^Old[8% ]

 1905 31 00 or

1905 90 20

^old9[4%]

^Old[8% ]

1905 31 00 or 1905 90 20

Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding ⁵[¹⁸[`]^Old[Rs.]100] ^Old[Rs.50].

Explanation 1- “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 sole consideration for such sale.

Explanation 2- “per kg. retail sale price equivalent” shall be calculated in the following manner, namely:-If the package contains X gm of biscuits and the declared retail sale price on it is ¹⁸[`]^Old[Rs.] Y, then the per kg. retail sale price equivalent =( Y*1000 )

Illustration:- If the package contains 50gm of biscuits and the declared retail sale price on it is ¹⁸[`]<sup>Old</sup>[Rs.] 2, then per kg. retail sale price equivalent = <sup>18</sup>[`]^Old[Rs.] (2*1000)/50 = ¹⁸[`]^Old[Rs.] 40

1905 32 19 or

1905 32 90

^Old9[4%]

^Old[8% ]

^old9[4%]

^Old[8% ]

^Old9[4%]

^Old[8% ]

Scented supari, where the retail sale price is declared on the package and such retail sale price,-

(a) does not exceed 50 paisa per package

(b) exceeds 50 paisa but does not exceed Re.1 per package.

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

⁹[4%]

^Old[8% ]

—

—]

Scented supari, where the retail sale price is declared on the package and such retail sale price does not exceed Re.1 per package.

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

^old9[4%]

^Old[8% ]

⁴[Texturised Vegetable Proteins (Soya bari )]

^old[Texturised Vegetable Proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix.]

^Old[8%]

^old10[8%]

^Old9[10%]

^8Old[14%]

Old[16%]

^pld9[4%]

^Old[8% ]

^Old[8%]

2201 10 20 or

2202 10 10

Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding ¹⁸[`]^Old[Rs.] 3.

Explanation 1: For the purposes of this exemption, “  hand-rolled cheroot ” means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat.

Explanation 2- For the purpose of this entry,  “ Retail sale price”  shall have the same meaning as given in Explanation 1 to S.No. 18A.

^Old[2403 10 10]

^old10[8%]

^Old9[10%]

^8Old[14%]

^Old[16%]

^Old[2403 10 10]

^Old[2403 10 90

^old10[8%]

^Old9[10%]

^8Old[14%]

^Old[16%]

^Old[2403 10 31]

 ^old[—]

^Old[2403 10 31]

^Old4[Rs.10 per thousand]

^old[Rs.6 per thousand]

^Old[2403 10 39]

⁵[¹⁸[`]^Old[Rs.]19 per thousand]

^Old4[Rs.22 per thousand]

^old[Rs.15 per thousand]

^old10[8%]

^Old9[10%]

^8Old[14%]

^Old[16%]

-

-]

Condition No.

Conditions

1.

If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard."]

The exemption contained in this notification shall apply subject to the condition that the manufacturer of biris, files a declaration in the format given below before the 30^th day of April in each financial year with the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be. Provided that the declaration for the financial year 2006-2007 shall be filed on or before the 31^st day of March, 2007.

 

                                                  Format

Declaration to be filed by a manufacturer of biris availing benefit of exemption from excise duty under S.No. 36 of the Notification no. 3/2006-Central Excise dated 1^st of March, 2006

1. Name and Address of the manufacturer.

2. PAN

3. Details of manufacturing processes undertaken by the manufacturer along with the address of premises where such activities are carried out.  

4.(a) Whether any process of manufacture of biris is undertaken by job worker (such as rolling of biris) Y/N

  (b) If yes, the name and address of job-worker, processes undertaken by them, and the quantity of biris in relation to which such processes have been carried out in the previous financial year.

5. Total quantity of biris manufactured and cleared in the previous financial year by the manufacturer. 

I hereby declare that the information given in above is true, correct and complete in every respect.

                                                                      (Signature and name of the Assessee or authorized signatory)

Place:

Date: ]

The exemption contained herein shall be available subject to the following conditions, namely:

(i) the unit availing the concessional rate shall not engage in the production, manufacture or trading of any other pan masala (with or without tobacco) in the same premises;

(ii) the goods do not bear a brand name which is used for any other goods falling under Chapter heading 2106 90 20 or 2403 99 90; and

(iii) the contents of the product, particularly, the percentage of betel nut be declared on the packing.