General Exemption


Head NoDescription of goodsRate (Schedule 1)Rate (Schedule 2)Condition No.List No.
84, 85, 90 or any other ChapterMachinery or equipment specified in List 6Nil--6
84 or any other ChapterMachinery or equipment for use in silk textile industry as specified in List 7Nil--7
84 or any other chapterGoods 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 produceNil-4 and 58
Any ChapterGoods supplied for the official use of foreign diplomatic or consular missions in IndiaNilNil56
Any Chapter(i) Cement Bonded Particle Board

(ii) Jute Particle Board

(iii) Rice Husk Board

(iv) Glass-fibre Reinforced Gypsum Board (GRG)

(v) Sisal-fibre Boards

(vi) Bagasse Board
Nil--
Any ChapterGoods required for,-

(a) the substitution of ozone depleting substances (ODS);

(b) the setting up of new projects with non-ozone depleting substances (non- ODS) technologies.

Explanation.- “Goods” for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology.
NilNil57
Any ChapterGoods other than the following, namely:-

(a) Electrical stampings and laminations;

(b) Bearings; and

(c) Winding wires.
Nil-58
Any ChapterNon-conventional energy devices/ systems specified in List 9Nil--9
Any ChapterParts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06Nil-5
Any ChapterAll goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading No. 87.06 of a motor vehicle of Chapter 87Nil-59
Any ChapterParts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)

Explanation.- For the purposes of this exemption parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the First Schedule or the Second Schedule, as the case may be.
Nil--
Any ChapterParts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the First ScheduleNil--
Any ChapterMixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09Nil--
Any ChapterAluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09Nil--
90 or any other ChapterParts and accessories of medical equipment and other goods specified in List I annexed to notification No.10/2002-Central Excise, dated the 1st March, 2002Nil--