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. 1[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

 
# 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 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.
 

#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

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 and Notification No. 48/2006-CE Dated 30/12/2006.]