SI.No. | Good or Activity not to be exempted | Excise classification Chapter/ Heading / Sub-heading /tariff item | Sub-class under NIC classification 1998 |
(1) | (2) | (3) | (4) |
1. | Tobacco and tobacco products including cigarettes and pan masala | 2401 to 2403 and 2106 | 1600 |
2. | Thermal Power Plant (coal and oil based) | 40102/40103 | |
3. | Coal washeries or dry coal processing | ||
4. | Inorganic chemicals excluding medicinal grade oxygen (28044010), medicinal grade hydrogen peroxide (28470000), compressed air (28510030) | 28 | |
5. | Organic chemicals excluding Provitamins or vitamins, hormones (2936 or 2937ides (2938), sugars (29400000) Sugar reproduction by synthesis not allowed as also downstream industries for sugar | 29 | 24117 |
6. | Tanning and dyeing extracts, tanins and their derivatives, dyes, colours, paints and varnishes, putty, fillers and other mastics, inks | 32 | 24113/24114 |
7. | Marble and mineral substances not classified elsewhere | 25020000, 2503 to 2522, 2525 to 2530 | 14106/14107 |
8. | Flour mill or rice mill | 11010000 | 15311 |
9. | Foundries using coal | ||
10. | Mineral fuels, mineral oils and products of their distillation; Bituminous substances: Mineral waxes | 27 | |
11. | Synthetic rubber products | 4002 | 24131 |
12. | Cement clinkers and asbestos, raw including fibre | 25231000, 2524 | |
13. | Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders and other goods of heading No.36.01 to 36.06) | 3601 to 3606 | 24292 |
14. | Mineral and chemical fertilizers | 3102 to 3105 | 2412 |
15. | Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation) | 3808 | 24211/24219 |
16. | Fibre glass and articles thereof | 7019 | 26102 |
17. | Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) | 47 | 21011 |
18. | Branded aerated water or soft drinks (non-fruit based) | 22011020, 22021010 | 15541/15542 |
19. | Paper | 4801 | 21011 to 21019 |
Writing or printing paper for printing of educational textbooks | 4802 | ||
Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp is done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches | 4802 | ||
Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun | 4802 | ||
Newsprint, in rolls or sheets | 4801 | ||
Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun | 4804 | ||
Sanitary towel and tampons, napkins and napkin liners for babies and similar sanitary articles | 4818 | ||
Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 4813 | ||
Grease -proof paper | 48062000 | ||
Toilet or facial tissues and other goods | 4803 | ||
Paper and paper board, laminated internally with bitumen, tar or asphalt | 4807 | ||
Carbon or similar copying paper | 480910 | ||
Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics and other goods of tariff item 48114100, 48114900, 48115100 or 48115900 | 48114100, 48114900, 48115100, or 48115900 | ||
Paper and paper board, coated, impregnated or covered with wax and other goods of tariff item 48116000 | 48116000 | ||
20. | Plastics and articles thereof | 3909 to 3915 | |
21. | Industries, notified under the Doon Valley notification [S.O. 102(E), dated the 1st February, 1989] as amended from time to time, issued by the Ministry of Environment and Forests, in the Doon Valley area of the State of Uttranchal.”. |
(Ajay)
Under Secretary to the Government of India