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Excise Notification Circulars Notifications (Tariff / Non-Tariff) Notifications Issued In The Year-2008 Non-Tariff NTF. NO. 49/2008-CX. (N.T.), DT. 24/12/2008

NTF. NO. 49/2008-CX. (N.T.), DT. 24/12/2008

Reg. abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table

G.S.R. (E)-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
1A	04029110, 04029920	Condensed milk put up in unit containers	30
(Above Sl. No. 1A has been inserted vide NTF. NO. 03/2015-CE (NT), DT. 01/03/2015)
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.	170490	All goods, other than white chocolate	30
5.	170490	White chocolate	35
6.	18050000 or 18061000	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.	19012000 or 190190	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 19042000	30
11.	19042000	All goods	30
12.	19053100 or 19059020	Biscuits	30
13.	19053211 or 19053290	Waffles and wafers, coated with chocolate or containing chocolate	30
14.	19053290	All goods, other than wafer biscuits	35
15.	19053219 or 19053290	Wafer biscuits	30
16.	210111 or 21011200	Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	30
16A	210120	Extracts, essences and concentrates of tea or mate and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	30
(Above Sl. No. 16A has been inserted vide NTF. NO. 03/2015-CE (NT), DT. 01/03/2015)
17.	2102	All goods	30
18	21069011	Sharbat	25
19	21069020	All goods, other than pan masala containing not more than 15% betel nut	40
20.	21069020	Pan masala containing not more than 15% betel nut	20
21.	2403	Pan masala containing tobacco	55 [OLD-50]
22.	21069030	All goods	30
23.	21061000, 21069050, 21069070, 21069080, 21069091 or 21069099	All goods	35
24.	2201 or 2202	Mineral waters	45
25.	2201 or 2202	Aerated waters	40
25A	2202	All goods except mineral waters and aerated waters	35
(Above Sl. No. 25A has been inserted vide NTF. NO. 03/2015-CE (NT), DT. 01/03/2015)
26.	2209	Vinegar and substitutes for vinegar obtained from acetic acid	35
26(A).	2402	Cigarettes	50%
27.	24039910, 24039920 or 24039930	All goods	55 [OLD-50]
28.	25232100 or 252329	White cement, whether or not artificially coloured and whether or not with rapid hardening properties	30
28(A)	2523 29	All Goods	30
(In the table Sr. No. 26(A) & 28(A) has been inserted vide NTF. NO. 07/2012-CE (NT), DT. 17/03/2012)
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.	320420	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.	321290 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.	33061020	Toothpaste	30
39	3401	All goods	30
40	3402	All goods	30
(Above Sl. No. 39 & 40 has been substituted vide NTF. NO. 12/2016-CE (NT), DT. 01/03/2016)
[OLD- 39.	340119 or 34012000	Soap (other than paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent)	30
40.	340111, 340119 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 34029020	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.	38089340	Plant growth regulator	25
48.	38140010	Thinners	35
49.	3819	All goods	35
50.	38200000	Anti-freezing preparations and prepared de-icing fluids	35
51.	38249924 or 38249990 [OLD- 38249024 or 38249090 ]	Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale	35
(Column (2) at Sl.No.51 has been substituted vide NTF. NO. 50/2016-CE (NT), DT. 31/12/2016 )
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 48185000	35
56	64	All footwear	30% [OLD-25%] [OLD- 35 ]
(Column (4) at Sl. No. 56 has been substituted vide NTF. NO. 12/2016-CE (NT), DT. 01/03/2016) (Column (4) at Sl. No. 56 has been substiuted vide NTF. NO. 03/2015-CE (NT), DT. 01/03/2015)
[Old 56.	64	The following goods namely: - (i) Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair	35
[Old 56.	64	(ii) All other foot wear	40]
[In the table , Sr.No.56 has been subsituted vide NTF. NO. 07/2012-CE (NT), DT. 17/03/2012]
57.	650610	Safety headgear	35
58.	6907	Unglazed Vitrified Tiles (whether polished or not) or Glazed Tiles [OLD- Vitrified tiles, whether polished or not ]	45 [OLD-40]
(Column (3) at Sl.No.58 has been substituted vide NTF. NO. 50/2016-CE (NT), DT. 31/12/2016 )
OMITTED 59.	6908	Glazed tiles	45 [OLD-40
(Sl.No.59 has been OMITTED vide NTF. NO. 50/2016-CE (NT), DT. 31/12/2016 )
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)	35 [OLD-30]
[In the table , Sr.No.62 Column (2) has been subsituted vide NTF. NO. 01/2013-CE (NT), DT. 01/03/2013]
62.	7323 or 7615 10 11 [OLD 7323 or 76151910]	Pressure Cookers	25
63.	7324	Sanitary ware of iron or steel	35
64.	74182010	Sanitary ware of copper	35
64A.	7607	All goods	25
(Above Sl. No. 64A has been inserted vide NTF. NO. 12/2016-CE (NT), DT. 01/03/2016)
65.	8212	Razors and razor blades (including razor blade blanks in strips)	35
66.	83052000 or 83059020	Staples in strips, paper clips, of base metal	35
67.	841451 or 841459	Electric fans	35
[In the Table, Sr.No.68, Column (3) & (4) has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
68.	8415	All goods except 841520 [OLD Window room air-conditioners and split air conditioners of capacity upto 3 tonnes]	35 [OLD 25]
[In the Table Sr.No.69 has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
[OLD 69.	84181090, 84182100, 84182900, 84183090, 84186920	All goods	35 ]
69.	8418	Refrigerators	35
70.	842121	Water filters and water purifiers, of a kind used for domestic purposes	30
[In the Table, Sr No.70 , Column(40 has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
71.	84221100 or 84221900	Dish washing machines	35 [OLD 30]
72.	8443	Facsimile machines	35
73.	844331 00 or 844332	Printer whether or not combined with the functions of copying or facsimile transmission	20
74.	844399 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.	847290 [OLD- 8469]	Typewriters	30
(Column (2) at Sl.No.76 has been substituted vide NTF. NO. 50/2016-CE (NT), DT. 31/12/2016 )
77.	8470	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 847050 and 847090	35
78.	847130	All goods	20
79.	847160	All goods	20
80.	847290 10	Stapling machines	35
81.	8506	All goods, other than parts falling under tariff item 85069000	35
82.	8508	All goods, other than parts falling under tariff item 85087000	35
83.	8509	All goods, other than parts falling under tariff item 85099000	35
84.	8510	All goods, other than parts falling under tariff item 85109000	35
85.	8513	All goods, other than parts falling under tariff item 85139000	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
[In the Table, Sr No.87 Column (3) has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
87.	8517	Telephones sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones [OLDTelephone sets including telephones with cordless handsets; video phones;]	35
87A	851762	Wrist wearable devices (commonly known as smart watches)	35
(Above Sl. No. 87A has been inserted vide NTF. NO. 12/2016-CE (NT), DT. 01/03/2016)
88.	851762 30	Modems (modulators-demodulators)	20
88A.	85176930	Routers	20
(Above Sl. No. 88A has been inserted vide NTF. NO. 25/2016-CE (NT), DT. 05/05/2016 )
89.	851769 60	Set top boxes for gaining access to internet	20
[In the Table, Sr.No.90 & 91, Column(3) has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012] [In the table, Sr No.92 has been Omitted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
90.	8519	All goods [OLD All goods, other than MP3 Player or MPEG 4 Player]	35
91.	8521	All goods [OLD All goods, other than MP3 Player or MPEG 4 Player]	35
[Omitted 92.	85	MP3 Player or MPEG 4 Player	35] [OLD-30]
[In the table, Sr.No.93 , In Column(3) has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
93.	8523	All goods except 85232100, 85232960 to 85232990, 85234120 to 85234150, 85234930, 85234950 to 85234990, 85235210, 852359, 85238020, 85238030 and 85238060 [OLD Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs]	35
93A.	8523	Packaged software or canned software	15
(Above Sl. No. 93A has been inserted vide NTF. NO. 30/2010-CE (NT), DT. 21/12/2010) [In the table, Sr.No.94, Column (3) & (4) has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
94.	8527	All goods except 85279912, 85279919 and 85279990 [OLD Pagers]	35 [OLD 30]
[In the table, Sr.No.95 & 96 has been Omitted Vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012] [In the table, Sr .No.97,Column(3) & (4) has been subsituted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
[Omitted 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]
[Omitted 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[Omitted
97.	8528	All goods [OLD Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus}	35 [OLD 30]
[In the table, Sr.No.98 & 99 has been Omitted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012] [In the table, Sr.No.101A has been inserted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012]
[Omitted 98.	8528	Monitors of a kind solely or principally used in an automatically data processing machine	20]
[Omitted 99.	852871 00	Set top boxes for television sets	20]
100.	8536	All goods, other than goods falling under tariff item 85367000	35
101.	85 or 94 [OLD- 8539 ]	All goods falling under heading 8539 [except lamps for automobiles], LED lights or fixtures including LED Lamps falling under Chapter 85 or heading 9405 [OLD - except lamps for automobiles ] [OLD- The following goods, other than lamps for automobiles, namely:- (i) Compact Fluorescent Lamp (CFL) falling under tariff item 85393110	35
101.	85 or 94 [OLD- 8539 ]	(ii) All other goods]	35
(Column (2) & in column (3) the words "falling under heading 8539 [except lamps for automobiles], LED lights or fixtures including LED Lamps falling under Chapter 85 or heading 9405" at Sl. No. 101 has been substiuted vide NTF. NO. 03/2015-CE (NT), DT. 01/03/2015)
101A	Chapter 84 or 85	Goods capable of performing two or more functions of items specified at Sl. No. 67 to 101 and 140 to 142	35
(Column (3) at Sl. No. 101 has been substituted & Sl. No. 101A - inserted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012 )
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.	96032100	Toothbrush	30 [OLD-25]
106.	9612	All goods	30
107.	9617	Vacuum flasks	35
108.	Any Chapter	Parts, components, accessories and assemblies [OLD- 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]
109.	Any Chapter	Parts, components, accessories and assemblies [OLD- Parts, components and assemblies ] of goods falling under tariff item 84264100, headings 8427, 8429 and sub-heading 843010	30
(In column (3) at Sl. No. 108 & 109 the words "Parts, components, accessories and assemblies" has been substituted vide NTF. NO. 12/2016-CE (NT), DT. 01/03/2016) (Sl. No. 109 has been inserted vide NTF. No. 19/2010-CE, (NT), DT. 29/04/2010) (In above table column (4) at Sl. No. 21 & 27 and Sl. No. 108 has been substituted vide NTF. No. 09/2010-CE, (NT), DT. 27/02/2010) (In above table column (4) at Sl.Nos. 58, 59, 61, 92 & 105 has been substituted vide NTF. NO. 18/2009-CE(N.T.), DT. 07/07/2009)

“109	151710	Margarine edible grade	35
110	16	All goods	35
111	190110	All goods put up in unit containers	35
112	1902 other than 19024010 and 19024090	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	21050000	All goods	35
118	210690	All kinds of food mixes, including instant food mixes	35
119	21069030	Betelnut product known as “supari”	35
120	21069099	(i) Ready to eat packaged food, (ii) Milk containing edible nuts with sugar or other ingredients	35
DELETED - 121	22029010	All goods	35
DELETED - 122	22029020	All goods	35
DELETED - 123	22029030	Flavoured Milk of Animal origin	35
DELETED - 124	22029090	Tender coconut water	35
(Sl. No. 121 to 124 has been deleted vide NTF. NO. 03/2015-CE (NT), DT. 01/03/2015)
125	30	The following goods, namely:- (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, manufactured 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; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems and sold under a brand name Explanation.– For the purposes of this entry, “brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person.	35
(Sl. No. 125 has been substituted vide NTF. NO. 01/2013-CE (NT), DT. 01/03/2013 )
[OLD - 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	300220 or 30023000	Vaccines (other than those specified under the National Immunisation Program)	35
128	32159010	Fountain pen ink	35
129	32159020	Ball pen ink	35
130	32159040	Drawing ink	35
131	33061010	Tooth Powder	35
132	34060010	Candles	35
133	39 or 40	Nipples for feeding bottles	35
134	4015	Surgical rubber gloves or medical examination rubber gloves	35
OMITTED 135	48184010	All goods	35
OMITTED 136	48184090	All goods	35
OMITTED 137	56011000	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	84212120, 84219900 [OLD- 84212120 ]	Water filters functioning without electricity and replaceable kits thereof	35
(Column (2) at Sl. No. 140 has been substituted vide NTF. NO. 17/2014-CE (NT), DT. 11/07/2014)
141	8517 or 852560	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
[OMITTED 143	8523	Recorded audio compact discs (CDs); Recorded video compact discs (VCDs); Recorded digital video discs (DVDs) & Recorded audio cassettes	35 ]
144	9619	All goods”	35
(Sl. No. 143 has been omitted vide NTF. NO. 26/2012-CE (NT), DT. 10/05/2012 ) (In above table Sl. No. 135 to 137 -omitted & Sl. No. 144 inserted vide NTF. NO. 30/2011-CE (NT), DT. 30/12/2011 wef 01/01/2012) (In above table Sl. No.109 to 143 has been inserted vide NTF. NO. 11/2011-CE (NT), DT. 24/03/2011)

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.

(Unmesh Shard Wagh)
Under Secretary to the Government of India

[F.No.334/8/2008-TRU]

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