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Excise Notification Circulars Notifications (Tariff / Non-Tariff) Notifications Issued In The Year-2006 Tariff NTF. NO. 03/2006-CE, DT. 01/03/2006

NTF. NO. 03/2006-CE, DT. 01/03/2006

Notification - (Table) ad valorem rates - Brand Name

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 exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions, if any, specified in the corresponding entry in column (5) of the Table aforesaid.

Explanation.-For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified.

Table

S. No.	Chapter or heading or sub-heading or tariff item of the First Schedule	Description of excisable goods	Rate	Condition No.
(1)	(2)	(3)	(4)	(5)
1.	04029110, 04029920	Condensed milk	Nil	—
2.	0902	Tea, including tea waste	Nil	—
3.	11081200, 11081300, 11081400, or 110819	Maize Starch, Potato Starch, Tapioca Starch	4%	--
[OLD- 3.	11081200, 11081400, or 110819	Tapioca Starch, Maize Starch	Nil	—]
4.	13019099 [OLD- 130110 ]	Lac	Nil	—
(Column (2) at S.No. 4 has been substituted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)
5.	13019013	Compounded Asafoe-tida, commonly known as ‘heeng’	Nil	—
6.	13021920, 13021930	Cashew shell liquid (CNSL)	Nil	—
7.	13022000	All goods	Nil	—
8.	1302	Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems	Nil	—
9.	1507 to 1515	All goods other than crude palm stearin	Nil	-
[OLD-9.	1507 to 1515	All goods	Nil	—]
10.	1516	All goods	Nil	—
[In the table , Sr No. 11A has been subsituded Vide NTF. NO. 01/2012-CE, DT. 03/01/2012]
11.	151790 or 1518	All goods (other than margarine and similar edible preparations).	Nil	—
11A	1701 13 20, 1701 14 20	All Goods	Nil	-
12.	151710	Margarine	Nil	—
13.	16	All goods	Nil	—
14.	1703	Molasses (Other than produced in the manufacture of sugar by the vacuum pan process), for use in the manufacture of goods other than alc ohol.	Nil	—
15.	1703	All goods	Rs.750 per MT	—
16.	170490	Sugar confectionery (excluding white chocolate and bubble gum) [OLD- Sugar confectionery (excluding white chocolate), not containing cocoa ]	4% [OLD-8%]	—
(Above Sl.NO. 9 has been substituted vide NTF. NO. 33/2007-CE, DT. 02/08/2007) (Column 3 at Sl.No. 16. has been substituted vide NTF. NO. 29/2006-CE, DT. 04/05/2006)
17.	1902 (except subheading 1902 40)	All goods	Nil	—
17A.	19041010, 19041030, 19041090, 19043000 and 19049000	All goods	4% [OLD-8%]	-
17B.	19041020	All goods	Nil	-
18.	19053100 or 19059020	Biscuits	4% [OLD-8%]	—
18A.	19053100 or 19059020	Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding Rs. 100 [OLD- Rs.50 ]. Explanation 1- “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 sole consideration for such sale. Explanation 2- “per kg. retail sale price equivalent” shall be calculated in the following manner, namely:- If the package contains X gm of biscuits and the declared retail sale price on it is Rs. Y, then the per kg. retail sale price equivalent =( Y1000 )/ X Illustration:- If the package contains 50gm of biscuits and the declared retail sale price on it is Rs.2, then per kg. retail sale price equivalent = Rs. (21000)/50 = Rs. 40.	Nil	-
19.	19053219 or 19053290	Wafer biscuits	4% [OLD-8%]	—
20.	19059010	Pastries and cakes	4% [OLD-8%]	—
21.	18, 19, 20, 21 or 22	Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines	Nil	—
22.	20	All goods	Nil	—
22A.	2101	Coffee or tea pre-mixes	Nil	-
23.	2102	Yeast	Nil	—
24.	2103	Sauces, ketchup and the like and preparations therefor	Nil	—
25.	2104	Soups and broths and preparations therefor	Nil	—
26.	21050000	All goods	Nil
[OMITTED- 26A.	2106	Coffee or tea pre-mixes	Nil	- ]
26B.	21069011	All goods	4% [OLD-8%]	-
27	21069030	All goods	Nil	--
[OLD- 27.	21069030	Scented supari, where the retail sale price is declared on the package and such retail sale price,- (a) does not exceed 50 paisa per package	Nil	-
[OLD- 27.	21069030	(b) exceeds 50 paisa but does not exceed Re.1 per package. Explanation.-“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	4% [OLD-8%]	-]
(In above Table S.NO. 22A inserted & S.No. 26A omitted vide NTF. NO. 13/2009-CE, DT. 07/07/2009) (Sl. NO. 27. has been substituted vide NTF. NO. 25/2006-CE, DT. 20/03/2006)
[OLD- 27.	21069030	Scented supari, where the retail sale price is declared on the package and such retail sale price does not exceed Re.1 per package. Explanation. -“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	8%	- ]
[OMITTED - 27A.	2106 90 30	Betel nut product known as “supari”, other than goods specified against S.No. 27	Nil	--]
(Above Sl.No. 27 has been substituted & 27A omitted vide NTF. NO. 21/2010-CE, DT. 29/04/2010)
28.	2106	Texturised Vegetable Proteins (Soya bari) [OLD- Texturised Vegetable Proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix. ]	Nil [OLD- 8%]	—
29.	210690	Sweetmeats (known as ‘misthans’ or ‘mithai’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jal jeera	Nil	—
29A.	21069020	All goods	10% [OLD-8% ] [OLD-10% 14% [OLD-16%]	-
29B.	21069020	All goods containing not more than 15% betel nut	4% [OLD-8%]	3
30.	21069099	Ready to eat packaged food	Nil [OLD-8%]	—
30A.	210690	All kinds of food mixes, including instant food mixes	Nil	-
30B.	21069099	Milk containing edible nuts with sugar or other ingredients	Nil	-
31.	22011020 or 22021010	Aerated waters prepared and dispensed by vending machines	Nil	—
32.	22029020	All goods	Nil	—
32A.	22029090	Tender coconut water	Nil	-
32B	24021010	Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 3. Explanation 1: For the purposes of this exemption, “ hand-rolled cheroot ” means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, “ Retail sale price” shall have the same meaning as given in Explanation 1 to S.No. 18A.	10%	-
(Above Sl.No. 32B has been inserted vide NTF. NO. 21/2010-CE, DT. 29/04/2010)
33.	24031010	Tobacco, used for smoking through ‘hookah’ or ‘chilam’, commonly known as ‘hookah’ tobacco or ‘gudaku’.	10% [OLD-8% ] [OLD-10% 14% [OLD- 16% ]	—
34.	24031010	Hookah or gudaku tobacco, not bearing a brand name	Nil	—
35.	24031090	Other smoking tobacco, not bearing a brand name	10%[OLD-8% ] [OLD-10% [OLD-14% [OLD- 16% ]	—
36.	24031031	Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name, in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year.	Nil	2 [OLD — ]
37.	24031031	All goods	Rs.8 per thousand [OLD-Rs.10 per thousand ] [OLD-Rs.6 per thousand ]	—
38.	24031039	All goods	Rs.19 per thousand [OLD-Rs.22 per thousand ] [OLD-Rs.15 per thousand ]	—
(In the table, in column (3) at S.No. 18A, the words and figures "Rs. 100" and column (4) at S.No. 28, 30, 37, 38 has been substituted vide NTF. NO. 22/2007-CE, DT. 03/05/2007) (Sl. NO. 18A, 29A, 30A - inserted & column (3) at 28. , (5) at 36., (4) at 37 & 38 - substituted vide NTF. NO. 03/2007-CE, DT. 01/03/2007)
39.	24039100	All goods, not bearing a brand name	Nil	—
40.	24039990	Other manufactured tobacco and manufactured tobacco substitutes, not bearing a brand name	10% [OLD-8% ] [OLD-10% [OLD-14% [OLD- 16% ]	—
41.	1901	Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.	Nil	1
(Above Sl.No. 41 has been inserted vide NTF. NO. 24/2006-CE, DT. 16/03/2006)
42.	21069099	Food preparations not cleared in sealed containers	Nil	-
43.	22019090	Waters not cleared in sealed containers	Nil	-
(Sl.No. 42. & 43. has been inserted vide NTF. NO. 29/2006-CE, DT. 04/05/2006)

(In above table Sl.No. 3 & 27A - added and column (4) at Sl. NO. 29A, 33, 35 & 40 - substituted vide NTF. NO. 09/2010-CE, DT. 27/02/2010)

(In above table in column (4), entry 8% has been substituted vide NTF. NO. 04/2009-CE, DT. 24/02/2009)

(In above table in column (4), entry 10% & 4% has been substituted vide NTF. NO. 58/2008-CE, DT. 07/12/2008)

(In above table Sl. No. 17A, 17B, 26A, 26B, 29B, 30B, 32A - added & Column (4) at Sl. No. 29A, 33, 35, 40 - substituted vide NTF. NO. 03/2008, DT. 01/03/2008)

Explanation.- For the purposes of this notification, ‘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 product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person.

ANNEXURE

Condition No.

Conditions

If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.

The exemption contained in this notification shall apply subject to the condition that the manufacturer of biris, files a declaration in the format given below before the 30th day of April in each financial year with the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be.

Provided that the declaration for the financial year 2006-2007 shall be filed on or before the 31st day of March, 2007.

Format
Declaration to be filed by a manufacturer of biris availing benefit of exemption from excise duty under S.No. 36 of the Notification no. 3/2006-Central Excise dated 1st of March, 2006

1. Name and Address of the manufacturer.

2. PAN

3. Details of manufacturing processes undertaken by the manufacturer along with the address of premises where such activities are carried out.

Address of the premises	Processes being undertaken

4. (a) Whether any process of manufacture of biris is undertaken by job worker (such as rolling of biris) Y/N

(b) If yes, the name and address of job-worker, processes undertaken by them, and the quantity of biris in relation to which such processes have been carried out in the previous financial year.

Name and address of the job worker	Nature of processes undertaken	Quantity of Biris

5. Total quantity of biris manufactured and cleared in the previous financial year by the manufacturer.

I hereby declare that the information given in above is true, correct and complete in every respect.

(Signature and name of the Assessee or authorized signatory)

Place:
Date:

(Sl. NO. 2 has been inserted vide NTF. NO. 03/2007-CE, DT. 01/03/2007)

The exemption contained herein shall be available subject to the following conditions, namely:

(i) the unit availing the concessional rate shall not engage in the production, manufacture or trading of any other pan masala (with or without tobacco) in the same premises;

(ii) the goods do not bear a brand name which is used for any other goods falling under Chapter heading 2106 90 20 or 2403 99 90; and

(iii) the contents of the product, particularly, the percentage of betel nut be declared on the packing.

(Sl. No. 3 has been inserted vide NTF. NO. 03/2008, DT. 01/03/2008)

(Above annexure has been inserted vide NTF. NO. 24/2006-CE, DT. 16/03/2006)

[F.No.334/3/2006-TRU]

(Ajay)
Under Secretary to Government of India

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