Notification No. 10/2006-CE Dated 1/3/2006

Supersession of the Notification No.  10/2003-CE, dt. 01/03/2003 - G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 10/2003-Central Excise dated the 1st March, 2003 [G.S.R 140(E), dated the 1st March, 2003], except as respects things done or omitted to be done before such supersession, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or the tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the said goods), from so much of the duty of excise leviable thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

Explanation I.-For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No.8/2003-Central Excise, dated the 1st March, 2003, published in the Gazette of India vide number G.S.R. 129 (E), as the case may be, in any financial year, is permitted to avail this exemption in the same financial year.

Explanation II.-For the purposes of this notification the �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.

Explanation III.-For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified.

TABLE

S.No.

Chapter or heading or sub-heading or tariff item

Description of goods

Rate under the First Schedule

(1)

(2)

(3)

(4)

1.

44

Articles of wood, other than articles of densified wood and flush doors

6[10%]

Old5[8%]

Old4[4%]

Old[8%]

2.

4820

All goods, other than notebooks and exercise books

6[10%]

Old5[8%]

Old4[4%]

Old[8%]

3.

4821

All goods

6[10%]

Old5[8%]

Old4[4%]

Old[8%]

4.

48237010

All goods

8[5%]

Old4[4%]

Old[8%]

9omitted[5.]

59061000

All goods

Nil

6.

5908

Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles

Nil

9omitted[7.]

66020000

All goods

Nil

8.

6814

Articles of mica

6[10%]

Old5[8%]

Old4[4%]

Old[8%]

9.

68 (except headings 6804, 6805, 6811, 6812, 6813)

Solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs

6[10%]

Old5[8%]

Old4[4%]

Old[8%]

9omitted[10.]

701510

Glasses for corrective spectacles and flint buttons

Nil

9omitted[11.]

7323

All goods other than parts and pressure cookers

Nil

12.

73262010

All goods

Nil

9omitted[13.]

7418

1[Table, kitchen or other household articles other than (a) parts thereof, and (b) cooking or heating apparatus of a kind used for domestic purposes, non-electric and parts thereof]

 

Old[Table, kitchen or other household articles (other than parts)]

 

Nil

9omitted[14.]

76151100, 761519

Table, kitchen or other household articles, pot scourers and scouring or polishing pads, gloves and the like (other than parts and pressure cookers falling under tariff item 7615 19 10)

Nil

15.

8211 or 8214

Knives

Nil

9omitted[16.]

8215

All goods

Nil

17.

8413

Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tubewell turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

8[5%]

old4[4%]

Old[8%]

18.

8413

Hand pumps and parts thereof

Nil

19.

84142010, 84142020, or 84149012

All goods

Nil

20.

84818041 or 84819010

All goods

Nil

21.

84831010

All goods

8%

22.

1[8523 29 10]

 

Old[8524]

 

Audio cassettes

Nil

23.

8539

Vacuum and gas filled bulbs of retail sale price not exceeding 8[`] Old[Rs.] 20 per bulb

8[5%]

Old4[4%]

Old[8%]

9omitted[24.]

8712

All goods

Nil

25.

8714

Parts and accessories of vehicle of heading 8712

Nil

7Omitted[26.]

90 or any other Chapter

Medical equipment and other goods (other than parts and accessories thereof) specified in List 1 annexed to this notification

Explanation.- For the purposes of this exemption the items in the list above shall not include Foley Balloon Catheters.

4[4%]

Old[8%]

27.

9004

6[Sunglasses or goggles, for correcting vision]

Old[Sunglasses for correcting vision and goggles]

8[5%]

Old4[4%]

Old[8%]

28.

9018

All goods (other than parts and accessories thereof)

8[5%]

Old4[4%]

Old[8%]

29.

9019

All goods (other than parts and accessories thereof)

8[5%]

Old4[4%]

Old[8%]

30.

9022

All goods for medical, surgical, dental and veterinary use (other than parts and accessories thereof)

8[5%]

Old4[4%]

Old[8%]

9omitted[31.]

94055031

Kerosene pressure lantern

Nil

2Omitted[32.

9501

All goods (other than parts and accessories thereof)

Nil

 

33.

9502

All goods (other than parts and accessories thereof)

Nil]

 

34.

9503

All goods (other than parts and accessories thereof)

Nil

3omitted[35.

96032100

Toothbrushes

8%]

 

36.

Any Chapter

Waste and scrap arising during the course of manufacture of the goods specified against S. No.1 to 35 above (except S.No.18, 23, 27 and 35)

Nil



7[LIST 1]

(See S. No. 26 of the Table)

(1) C.A.M. stimulator

(2) Contact lens lathe

(3) Contact lens polishing machine

(4) Contact lens thickness measuring gauge

(5) Corneal Anesthesiometer

(6) Cryo-lathe

(7) Dark adaptometer

(8) Exophthalmometer

(9) Glare testing equipment

(10) Ophthalmic cryo equipment

(11) Ophthalmic operating lights and fibre optic lights

(12) Ophthalmo dynamometer

(13) Pantoscope

(14) Projection magnifier for contact lens inspection and verification

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

(16) Refractometer

(17) Roper Hall foreign body locator

(18) Softometer for measurement of the base curve of soft contact lens

(19) Stereozoom microscope for inspection of contact lens

(20) Ultrasonography A.B.M. scan/ pacchymeter/cleaner

(21) Linear accelerator.

F.No.334/3/2006-TRU

(Ajay)
Under Secretary to the Government of India


1. Substituted vide Notification No. 48/2006-CE Dated 30/12/2006

2. Omitted vide Notification No. 48/2006-CE Dated 30/12/2006

3. Change vide Notification No. 10/2007-CE Dated 1/3/2007

4. Substituted vide Notification No. 58/2008-CE Dated 7/12/2008

5. Substituted vide Notification No. 17/2009-CE Dated 7/7/2009

6. Substituted vide Notification No. 13/2010-CE Dated 27/2/2010

7. Omitted vide Notification No. 13/2010-CE Dated 27/2/2010

8. Substituted vide Notification No. 10/2011-CE Dated 1/3/2011

9. Omitted vide Notification No. 10/2011-CE Dated 1/3/2011

 

 

as amended by [Notification Nos. 48/2006-CE Dated 30/12/2006 ,10/2007-CE dt. 1/3/2007, Notification No. 17/2009-CE Dated 7/7/2009 ,13/2010-CE dt. 27/2/2010  and  10/2011-CE dt. 1/3/2011.]