(1) | (2) | (3) | (4) | (5) | (6) |
“1. | 09.02 | Tea, including tea waste | Nil | - | -”; |
(1) | (2) | (3) | (4) | (5) | (6) |
"32D | 27.10 | 5% ethanol blended petrol that is a blend,- a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and ,of 5% ethanol on which the appropriate duties of excise have been paid, and b) conforming to Bureau of Indian Standards specification 2796. Explanation: For the purposes of this exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002( 20 of 2002), read with any relevant exemption notification for the time being in force. | Nil | Nil | -”; |
(1) | (2) | (3) | (4) | (5) | (6) |
“164. | 69 | Ceramic tiles subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles | Nil | - | 20 and 38”; |
(1) | (2) | (3) | (4) | (5) | (6) |
“244. | 15.02 or 15.03 | All goods (other than refined edible oils, bearing a brand name and put up in unit containers for retail sale) Explanation.- For the purposes of this exemption,- (i) “refined edible oil” means fixed vegetable oils, which subsequent to their expression or extraction, have undergone any one or more of the following processes, namely:- (a) treatment with an alkali or acid; (b) bleaching; and (c) deodorisation, and conforms to the standards of “refined vegetable oil” read with the standards for the specified edible oils, as prescribed in the Prevention of Food Adulteration Act, 1954 (37 of 1954) and rules made thereunder; and (ii) “brand name” means a brand name, whether registered or not, that is to say, a name or mark, such as a symbol, monogram, label, signature or invented words or any other writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of identity of that person. | Nil | - | - |
245. | 15.04 | All goods (other than (a) partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as “Vanaspati”, and (b) bakery shortening, bearing a brand name and put up in unit containers for retail sale) Explanation.- For the purposes of this exemption “brand name” means a brand name, whether registered or not, that is to say, a name or mark, such as a symbol, monogram, label, signature or invented words or any other writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of identity of that person. | Nil | - | - |
246. | 1508.90 | All goods (other than margarine and other similar edible preparations, bearing a brand name and put up in unit containers for retail sale) Explanation.- For the purposes of this exemption “brand name” means a brand name, whether registered or not, that is to say, a name or trade mark, such as a symbol, monogram, label, signature or invented words or any other writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of identity of that person. | Nil | - | - |
247. | 1704.90 | Sugar confectionery (excluding white chocolate), not containing cocoa | 8% | - | - |
248. | 1905.11 | Biscuits | 8% | - | - |
249. | 21.07 | Scented supari | 8% | - | - |
250. | 26.19 | Slag arising in the manufacture of iron and steel | Nil | - | - |
251. | 30 | Cyclosporin | Nil | - | - |
252. | 28, 29, 30 or 38 | The following goods, namely:- (A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - |
(B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above | Nil | - | 5 | ||
253. | 28, 29 or 30 | All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from excise duty | Nil | - | - |
254. | 24 or 30 | Nicotine polacrilex gum | 8% | - | - |
255. | 30 or any other Chapter | Drugs and materials | Nil | - | 60 |
256. | 3605.10 or 3605.90 | Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely:- (i) the process of giving- (a) the card board flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or cardboards; (vi) packaging | Nil | - | - |
257. | 3605.10 or 3605.90 | Matches | 8% | - | - |
258. | 70.11 | Rough ophthalmic blanks, for manufacture of optical lenses | 8% | - | - |
259. | 7101.39 | Gold arising in the course of manufacture of copper or zinc by smelting | Nil | - | - |
260. | 7323.10 or 7615.20 | Pressure cooker | 8% | - | - |
261. | 84.71 | Computer Explanation.- For the purposes of this exemption, the value of computer shall be the value of the computer excluding the value of software pre-loaded on the computer, with or without an accompanying media. | 16% | - | - |
262. | 8524.90 | Recorded audio CDs | Nil | - | - |
263. | 85.24 | CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper | Nil | - | - |
264. | 8525.20 | Cellular Phones and Radio trunking terminals | Nil | - | - |
265. | 8527.90 | Portable receivers for calling, alerting or paging | Nil | - | - |
266. | 8529.90 or any Chapter | Parts, components and accessories of mobile handsets including cellular phones | Nil | - | 5 |
267. | 90 or any other Chapter | The following goods, namely:- (A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - |
(B) Accessories of the medical equipment at (A) above | Nil | - | - | ||
(C)Parts required for the manufacture of the medical equipment at (A) above | Nil | - | 5 | ||
(D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system | Nil | - | - | ||
(E) Accessories of (D) above | Nil | - | - | ||
(F) Parts required for the manufacture of (D) above | Nil | - | 5 | ||
268. | 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 38 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002); | Nil | - | - |
(B) Parts required for the manufacture of the medical equipment at (A) above; | Nil | - | 5 | ||
269. | 90 or any other Chapter | The following goods, namely:- (A) Medical equipment and other goods, specified in List 39 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - |
(B) Accessories of the medical equipment at (A) above | Nil | - | - | ||
(C)Parts required for the manufacture of the medical equipment at (A) above | Nil | - | 5 | ||
270. | 90 or any other Chapter | Goods required for Tubal Occlusion specified in List 40 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) | Nil | - | - |
271. | 90 or any other Chapter | Blood Glucose Monitoring System (Glucometer) and test strips | Nil | - | - |
272. | 94.02 | Dentists’ chairs | 8% | - | -”; |
Condition No. | Conditions |
“60. | If before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory a certificate from the Licensing Authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.”. |
(Alok Shukla)
Deputy Secretary to the Government of India