Notification No. 49/2008-CE (NT)-Supersedes Notification No.14/2008-CE (NT) dated 1/3/2008 - abatement from retail sale price for the calculation of assessable value under MRP based assessment

Notification No. 49/2008-CE (NT) Dated 24/12/2008

Supersedes Notification No.14/2008-CE (NT) dated 1/3/2008 - abatement from retail sale price for the calculation of assessable value under MRP based assessment - reg.-In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.14/2008-Central Excise (N.T.), dated the 1st March, 2008, published in the Gazette of India Extraordinary, vide number G.S.R.147(E) of the same date, except as respects things done or omitted to be done before such supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of sub-section (2) of said section 4A shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.

TABLE

S.No	Chapter, heading, sub-heading or tariff item	Description of goods	Abatement as a percentage of retail sale price
(1)	(2)	(3)	(4)
1.	17 or 21	Preparations of other sugars	35
2.	1702	Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel	35
3.	1704	Gums, whether or not sugar coated (including chewing gum, bubblegum and the like)	35
4.	1704 90	All goods, other than white chocolate	30
5.	1704 90	White chocolate	35
6.	1805 00 00 or 1806 10 00	Cocoa powder, whether or not containing added sugar or other sweetening matter	30
7.	1806	Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates	30
8.	1806	Other food preparations containing cocoa	30
9.	1901 20 00 or 1901 90	All goods, other than Dough for preparation of bakers� ware of heading No.1905	30
10.	1904	All goods, other than goods falling under tariff item 1904 20 00	30
11.	1904 20 00	All goods	30
12.	1905 31 00 or 1905 90 20	Biscuits	30
13.	1905 32 11 or 1905 32 90	Waffles and wafers, coated with chocolate or containing chocolate	30
14.	1905 32 90	All goods, other than wafer biscuits	35
15.	1905 32 19 or 1905 32 90	Wafer biscuits	30
16.	2101 11 or 2101 12 00	Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	30
17.	2102	All goods	30
18	2106 90 11	Sharbat	25
19	2106 90 20	All goods, other than pan masala containing not more than 15% betel nut	40
20.	2106 90 20	Pan masala containing not more than 15% betel nut	20
21.	2403	Pan masala containing tobacco	²[55] ^Old[50]
22.	2106 90 30	All goods	30
23.	2106 10 00, 2106 90 50, 2106 90 70, 2106 90 80, 2106 90 91 or 2106 90 99	All goods	35
24.	2201 or 2202	Mineral waters	45
25.	2201 or 2202	Aerated waters	40
26.	2209	Vinegar and substitutes for vinegar obtained from acetic acid	35
27.	2403 99 10, 2403 99 20 or 2403 99 30	All goods	²[55] ^Old[50]
28.	2523 21 00 or 2523 29	White cement, whether or not artificially coloured and whether or not with rapid hardening properties	30
29.	2710	Lubricating oils and Lubricating preparations	35
30.	30	Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems Explanation.- For the purposes of this entry, �retail sale price� means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995.	35
31.	3204 20	Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores	30
32.	3206	All goods other than pigments and inorganic products of a kind used as luminophores	30
33.	3208, 3209 or 3210	All goods	30
34.	3212 90 20	Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes	35
35.	3213	All goods	35
36.	3214	All goods	35
37.	3303, 3304, 3305 or 3307	All goods	35
38.	3306 10 20	Toothpaste	30
39.	3401 19 or 3401 20 00	Soap (other than paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent)	30
40.	3401 11, 3401 19 or 3402	Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under 3402 90 20	30
41.	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants)	30
42.	3405	All goods	30
43.	3506	Prepared glues and other prepared adhesives, not elsewhere specified or included	35
44.	3702	All goods other than for X-ray and unexposed cinematographic films	35
45.	3808	Insecticides, fungicides, herbicides, weedicides and pesticides	30
46.	3808	Disinfectants and similar products	35
47.	3808 93 40	Plant growth regulator	25
48.	3814 00 10	Thinners	35
49.	3819	All goods	35
50.	3820 00 00	Anti-freezing preparations and prepared de-icing fluids	35
51.	3824 90 24 or 3824 90 90	Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale	35
52.	3919	Self adhesive tapes of plastics	35
53.	3923 or 3924	Insulated ware	40
54.	4816	Carbon paper, self-copy paper, duplicator stencils, of paper	35
55.	4818	Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under 4818 50 00	35
56.	64	The following goods namely: - (i) Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair (ii) All other foot wear	35 40
57.	6506 10	Safety headgear	35
58.	6907	Vitrified tiles, whether polished or not	¹[45] ^Old[40]
59.	6908	Glazed tiles	¹[45] ^Old[40]
60.	7321	Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven)	35
61.	7321	LPG gas stoves (with burners only, without other functions such as, grills or oven)	¹[35] ^Old[30]
62.	7323 or 7615 19 10	Pressure Cookers	25
63.	7324	Sanitary ware of iron or steel	35
64.	7418 20 10	Sanitary ware of copper	35
65.	8212	Razors and razor blades (including razor blade blanks in strips)	35
66.	8305 20 00 or 8305 90 20	Staples in strips, paper clips, of base metal	35
67.	8414 51 or 8414 59	Electric fans	35
68.	8415	Window room air-conditioners and split air conditioners of capacity upto 3 tonnes	25
69.	8418	Refrigerators	35
70.	8421 21	Water filters and water purifiers, of a kind used for domestic purposes	30
71.	8422 11 00 or 8422 19 00	Dish washing machines	30
72.	8443	Facsimile machines	35
73.	8443 31 00 or 8443 32	Printer whether or not combined with the functions of copying or facsimile transmission	20
74.	8443 99 51	Ink cartridges, with print head assembly	20
75.	8450	Household or laundry-type washing machines, including machines which both wash and dry	35
76.	8469	Typewriters	30
77.	8470	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90	35
78.	8471 30	All goods	20
79.	8471 60	All goods	20
80.	8472 90 10	Stapling machines	35
81.	8506	All goods, other than parts falling under tariff item 8506 90 00	35
82.	8508	All goods, other than parts falling under tariff item 8508 70 00	35
83.	8509	All goods, other than parts falling under tariff item 8509 90 00	35
84.	8510	All goods, other than parts falling under tariff item 8510 90 00	35
85.	8513	All goods, other than parts falling under tariff item 8513 90 00	30
86.	8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes.	35
87.	8517	Telephone sets including telephones with cordless handsets; video phones;	35
88.	8517 62 30	Modems (modulators � demodulators)	20
89.	8517 69 60	Set top boxes for gaining access to internet	20
90.	8519	All goods, other than MP3 Player or MPEG 4 Player	35
91.	8521	All goods, other than MP3 Player or MPEG 4 Player	35
92.	85	MP3 Player or MPEG 4 Player	¹[35] ^Old[30]
93.	8523	Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs	35
⁴[93A.	8523	Packaged software or canned software	15]
94.	8527	Pagers	30
95.	8527	Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it	30
96.	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No.95)	35
97.	8528	Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus	30
98.	8528	Monitors of a kind solely or principally used in an automatically data processing machine	20
99.	8528 71 00	Set top boxes for television sets	20
100.	8536	All goods, other than goods falling under tariff item 8536 70 00	35
101.	8539	The following goods, other than lamps for automobiles, namely:- Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10 All other goods	35 35
102.	9006	Photographic (other than cinematographic) cameras	30
103.	9101 or 9102	All goods, other than braille watches	30
104.	9103 or 9105	Clocks	40
105.	9603 21 00	Toothbrush	¹[30] ^Old[25]
106.	9612	All goods	30
107.	9617	Vacuum flasks	35
²[108.]	Any Chapter	Parts, components and assemblies of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716	30
^Old[108.]	Any heading	Parts, components and assemblies of automobiles	30
^Old[3[109.]	Any Chapter	Parts, components and assemblies of goods falling under tariff item 8426 41 00, headings 8427, 8429 and sub-heading 8430 10	30�.]

⁵[109	151710	Margarine edible grade	35
110	16	All goods	35
111	1901 10	All goods put up in unit containers	35
112	1902 other than 1902 40 10 and 1902 40 90	All goods	35
113	20	All goods	35
114	2101	Coffee or tea pre-mixes	35
115	2103	Sauces, ketchup and the like and preparations thereof	35
116	2104	Soups and broths and preparations thereof	35
117	2105 00 00	All goods	35
118	2106 90	All kinds of food mixes, including instant food mixes	35
119	2106 90 30	Betelnut product known as �supari�	35
120	2106 90 99	(i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients	35
121	2202 90 10	All goods	35
122	2202 90 20	All goods	35
123	2202 90 30	Flavoured Milk of Animal origin	35
124	2202 90 90	Tender coconut water	35
125	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia	35
126	30	Intravenous fluids used for sugar, electrolyte or fluid replenishment	35
127	3002 20 or 3002 30 00	Vaccines (other than those specified under the National Immunisation Program)	35
128	3215 90 10	Fountain pen ink	35
129	3215 90 20	Ball pen ink	35
130	3215 90 40	Drawing ink	35
131	3306 10 10	Tooth Powder	35
132	3406 00 10	Candles	35
133	39 or 40	Nipples for feeding bottles	35
134	4015	Surgical rubber gloves or medical examination rubber gloves	35
^6Omitted[135]	4818 40 10	All goods	35
^6Omitted[136]	4818 40 90	All goods	35
^6Omitted[137]	5601 10 00	All goods	35
138	7310 or 7326 or any other Chapter	Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners	35
139	8215	All goods	35
140	8421 21 20	Water filters functioning without electricity and replaceable kits thereof	35
141	8517 or 8525 60	Mobile handsets including Cellular Phones and Radio trunking terminals	35
142	8517	Wireless data modem cards with PCMCIA or USB or PCI express ports	35
143]	8523	Recorded audio compact discs (CDs); Recorded video compact discs (VCDs); Recorded digital video discs (DVDs) & Recorded audio cassettes	35.
⁷[144]	9619	All goods	35

Explanation- For the purposes of this notification, except for S.No.30, �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.

F.No.334/8/2008-TRU

(Unmesh Wagh)

Under Secretary to the Government of India

1. Substituted vide Notification No. 18/2009-CE (NT) Dated 7/7/2009

2. Substituted vide Notification No. 9/2010-CE (NT) Dated 27/2/2010

3. Inserted vide Notification No. 19/2010-CE (NT) Dated 29/04/2010

4. Inserted vide Notification No. 30/2010-CE (NT) Dated 21/12/2010

5. Inserted vide Notification No. 11/2011-CE (NT) Dated 24/03/2011

6. Omitted vide Notification No. 30/2011-CE (NT) Dated 30/12/2011

7. Inserted vide Notification No. 30/2011-CE (NT) Dated 30/12/2011

as amended by [Notification No. 18/2009-CE (NT) Dated 7/7/2009 , 9/2/2010-CE (NT) dt. 27/2/2010, 19/2010-CE (NT) Dt. 29/04/2010, 30/2010-CE (NT) Dt. 21/12/2010, 11/2011-CE (NT) Dt. 24/03/2011 and 30/2011-CE (NT) Dt. 30/12/2011. ]