NTF. NO. 04/2008-CE, DT. 01/03/2008
Changes in concessional rate of Central Excise duty on specified goods of Chapter 25-49
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 4/2006-Central Excise, dated the 1st March, 2006 which was published in the Gazette of India, Extraordinary vide number G.S.R. 94(E) of the same date, namely:-
In the said notification, -
(I) in the Table,-
(i) against S. No.1C, for the entry in column (4), the entry “14% or Rs.400 per tonne, whichever is higher” shall be substituted;
(ii) for S. No. 17 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-
| S. No. | Chapter or heading or subheading or tariff item of the First Schedule | Description of excisable goods | Rate | Condition No. |
| (1) | (2) | (3) | (4) | (5) |
| “17. | 271011 | Motor spirit commonly known as petrol,-
(i) intended for sale without a brand name; | Rs. 6.35 per litre | - |
| (ii) other than those specified at (i) above. | 6% plus Rs. 5.00 per litre | - |
(iii) for S. No. 19 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “19. | 27101930 | High Speed Diesel (HSD),-
(i) intended for sale without a brand name; | Rs. 2.60 per litre | - |
| (ii) other than those specified at (i) above. | 6% plus Rs. 1.25 per litre | - |
(iv) against S. No. 21, for the entry in column (4), the entry “14% plus Rs 2.50 per litre” shall be substituted;
(v) against S. No. 23, for the entry in column (4), the entry “14%” shall be substituted;
(vi) against S. No. 36, for the entry in column (4), the entry “ 14% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods” shall be substituted;
(vii) against S. No. 46, for the entry in column (4), the entry “ 14% of the value of material , if any, added and the amount charged for such manufacture” shall be substituted;
(viii) after S. No. 54 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “54A. | 29 | Menthol | Nil | - |
| 54B. | 30 | Menthol crystals | Nil | - |
(ix) for S. Nos. 62A, 62B and 62C and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “62A. | 3001 | All goods | 8% | - |
| 62B. | 3003 | All goods, other than menthol crystals | 8% | - |
| 62C. | 3004 | All goods | 8% | - |
| 62D. | 3005 | All goods | 8% | - |
| 62E. | 3006 (except 300660 and 30069200) | All goods | 8% | - |
(x) after S. No. 68 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “68A. | 32159090 | Ink for writing instruments including for markers and highlighters | 8% | - |
(xi) after S. No. 80B and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “80C. | 39239020 | Aseptic bags | 8% | - |
(xii) after S. No. 82 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “82A. | 400821 | Heat resistant rubber tension tape | 8% | - |
(xiii) against S. No. 86, for the entry in column (2), the entry “4301 or 4302” shall be substituted;
(xiv) after S. No. 86A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “86B. | 4408 | All goods | 8% | - |
(xv) after S. No. 87B and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “87C. | 44182010 | Flush doors | 8% | - |
(xvi) against S. No 90, for the entry in column (4), the entry “Nil” shall be substituted;
(xvii) against S. No. 91, for the entry in column (4), the entry “8%” shall be substituted;
(xviii) against S. No. 93, for the entry in column (4), the entry “8%” shall be substituted;
(xix) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “96A. | 48119092 | Aseptic packaging paper | 8% | - |
(II) in the Annexure, in LIST 3, after item (5), the following item shall be inserted, namely:-
“(6) Atazanavir’’.
[F. No. 334/1/2008-TRU]
(S.Bajaj)
Under Secretary to the Government of India
Note: - The principal notification No.4/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R.94(E), dated the 1st March, 2006, and was last amended by notification No. 36/2007-Central Excise, dated the 9th October, 2007 published vide number G.S.R. 652(E), dated the 9th October, 2007.
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