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) |
1. |
5402, 5403 or 5406 |
All goods, other than nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6 per cent.
[OLD- All goods ] |
10%
[OLD-8%]
[OLD-4%
8%] |
- |
1A. |
5402, 5404 or 54061000 |
Nylon filament yarn (including nylon monofilament yarn) of 210 deniers or in the multiples thereof, with tolerance of 6 per cent. |
10%
[OLD-8%]
[OLD-12%] |
- |
2. |
5501, 5502, 5503, 5504, 5505, 5506 or 5507 |
All goods |
10%
[OLD-8%]
[OLD-4%
8%] |
- |
2A. |
560790 |
Of jute or other textile bast fibres of heading 5303 |
Nil |
- |
(Sl. No. 2A has been inserted vide NTF. NO. 28/2007-CE, DT. 15/06/2007)
|
3. |
63 |
Mosquito nets impregnated with insecticide |
4%
[OLD-Nil] |
— |
4. |
64 |
Footwear subjected to any one or more of the following processes, namely:
(i) packing or repacking; or
(ii) labelling or relabelling of containers; or
(iii) adoption of any other treatment to render the footwear marketable to the consumer.
Explanation—For removal of doubts, it is clarified that this exemption shall not apply if any of the processes mentioned above results in alteration in the retail sale price already declared on the footwear. |
Nil |
1 |
5. |
64 |
The following goods, namely:-
(a) Footwear of retail sale price not exceeding Rs.250 per pair |
Nil |
2 |
(b) Footwear of Retail Sale Price exceeding Rs.250 and not exceeding Rs.750 per pair
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 the sale. |
4%
[OLD-8%] |
2 |
5A. |
6406 (except 64069930 and 64069940) |
All goods |
4%
[OLD-8%] |
- |
5B |
6601 |
Umbrellas and sun umbrellas |
4%
[OLD-8%] |
- |
5C. |
Any Chapter |
Parts of umbrellas and sun umbrellas including umbrella panels |
4% |
- |
6. |
6603 |
Parts of walking sticks, seat sticks, whips, ridingcrops and the like |
4%
[OLD-8%] |
— |
7. |
68 or 69 |
Stoneware, which are only salt glazed |
Nil |
— |
8. |
68 or 69 |
Sand lime bricks |
Nil |
— |
9. |
68 |
Goods in which not less than 25% by weight of fly ash or phospho-gypsum or both have been used |
10%
[OLD-8%]
[OLD-4%
8%] |
3 |
10. |
68 (except 6804, 6805, 6811, 6812 and 6813) |
Goods manufactured at the site of construction for use in construction work at such site
[OLD- Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used, manufactured at the site of construction for use in construction work at such site ] |
Nil |
— |
11. |
68 (except 6804, 6805, 6811, 6812 and 6813) |
Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used, manufactured by Nirman Kendras and Nirmithi Kendras |
Nil |
4 |
12. |
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 |
5 and 6 |
[OMITTED- 13. |
69 |
Ceramic tiles, manufactured in a factory not using ele ctricity for firing the kiln. |
8%
[OLD-4%
8%] |
7 ] |
13A. |
69041000 |
All goods |
Nil |
- |
(Sl. NO. 13A. has been inserted vide NTF. NO. 25/2006-CE, DT. 20/03/2006)
|
14. |
69051000 |
Roofing tiles |
Nil
[OLD- 8% ] |
— |
(Column (4) at Sl.NO. 14. has been substituted vide NTF. NO. 36/2006-CE, DT. 19/07/2006)
|
15. |
6908, 6909, 6911, 6912 or 6914 |
All goods other than glazed tiles and broken glazed tiles, manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.
Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. |
10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%] |
5 |
16. |
70 |
Glassware produced by mouth-blown process |
Nil |
— |
[OMITTED-
17. |
70 |
Optical glass manufactured by the Central Glass and Ceramic Research Institute, Kolkata and intended for use by any Department of the Central Government. |
Nil |
— ] |
18. |
7009, 7010, 7011, 70200019, 70200029, 70181090, 70182000 |
All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.
Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. |
10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16% ] |
5 |
19. |
7013 |
All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.
Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. |
10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%] |
5 |
[OMITTED- 20. |
70151010 |
Rough ophthalmic blanks, for manufacture of optical lenses |
4%
[OLD-8%] |
—] |
[In the table Sr.No.21A, 21B & 21C has been subsituted vide NTF. NO. 02/2012-CE, DT. 16/01/2012] |
21. |
71 |
Primary gold converted with the aid of power from any form of gold
Explanation.-For the purposes of the exemption, “primary gold” means gold in any unfinished or semifinished form and includes ingots, bars, blocks, slabs, billets, shots, pe llets, rods, sheets, foils and wires. |
Nil |
— |
21A |
71 |
Gold bars, other than tola bars, bearing manufacturer's engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of-
(a) gold ore or concentrate;
(b) gold dore bar; or
(c) silver dore bar
Explanation.- For the purposes of this exemption, gold dore bar's shall mean dore bars having gold content not exceeding 95% and silverdore bar shall mean dore bars having silver content not exceeding 95% accompanied by an assay certificate issued by the mining company, giving details of composition. |
1.5% |
- |
[OLD 21A. |
71 |
The following goods manufactured in a factory starting from the stage of gold ore or concentrate, namely :- Gold bars, other than tola bars, bearing Manufacturer’s engraved serial number and weight expressed in metric units |
Rs.280 per 10 gms |
-] |
21B |
71 |
Silver manufactured in a factory starting from the stage of-
(a) silver ore or concentrate;
(b) silver dore bar; or
(c) golddore bar.
Explanation.- For the purposes of this exemption, gold dore bars and silver dore bar shall have the same meaning as inS. No. 21A. |
4% |
- |
21C |
71 |
The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory:-
(i) gold bars , other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units and gold coin;
(ii) silver in any form |
2%
6%
|
- |
22. |
7105 or 7112 |
Dust and powder of natural [OMITTED- or synthetic ] precious or semi-precious stones; waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71 |
Nil |
— |
22A. |
7105 |
Dust and powder of synthetic precious or semi- precious stones |
4%
[OLD-8%] |
- |
(In above table Sl. NO. 1A, 5A, 5B, 22A - inserted, column (3) at Sl.No. 1- substituted, Sl.No. 17, in column (3) the words "or synthetic" at Sl.No. 22 - OMITTED vide NTF. NO. 05/2007-CE, DT. 01/03/2007) |
23. |
7108 |
Gold arising in the course of manufacture of copper or zinc by smelting |
Nil |
— |
24. |
71 |
(I) Articles of—
(a) gold,
(b) silver,
(c) platinum,
(d) palladium,
(e) rhodium,
(f) iridium,
(g) osmium, or
(h) ruthenium; |
Nil |
8 |
(II) Ornaments and the like articles made of gold or silver or platinum or any one or more of them, whether or not set—
(a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or
(b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof; |
Nil |
8 |
(III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; |
Nil |
— |
(IV) Precious and semi-precious stones, synthetic stones and pearls |
Nil |
— |
Explanation.-For the purposes of entries (I), (II) and (III), as the case may be,-
(i) “ornament” means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or platinum or any one or more of them, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments;
(ii) “metal” shall include,—
(a) any alloy in which any of the metals specified in this entry at item No.(I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy;
(b) any alloy in which the gold content is not less than 37.5 per cent by weight;
(iii) “articles” in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pe llets, rods, sheets, foils and wires.
|
|
|
25. |
71 |
Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. |
Nil |
— |
26. |
7113 |
Article of jewellery on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself |
Nil
[OLD-2%] |
— |
27. |
7117 |
All goods |
4%
[OLD-8%] |
— |
28. |
72 |
Hot rolled or cold rolled sheets and strips cut or slit on job work |
Nil |
5 and 9 |
29. |
73 |
Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder |
Nil |
10 |
30. |
7302 or 8530 |
Railway or tramway track construction material of iron and steel
Explanation.-For the purposes of this exemption, the value of goods shall be the value of goods excluding the value of rails. |
10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%] |
11 |
31. |
7310 or 7326 |
Mathematical boxes, geometry boxes and colour boxes |
Nil |
— |
31A. |
73102110 or 73102910 |
Open top sanitary (OTS) cans |
10%
[OLD-4%]
[OLD-8%] |
- |
32. |
7315 |
Chains of vehicles of heading 8712. |
Nil |
— |
33. |
73170011 |
Animal shoe nails |
Nil |
— |
34. |
7321 or 741819 or 741999 [OLD-7417 ] |
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy |
Nil |
— |
(In column (2), at S.No. 34 the figures and words "741819 or 741999" has been substituted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)
|
35. |
7321 or 9405 |
Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas |
Nil |
— |
36. |
732111 |
LPG Gas stoves (with burners only, without other functions such as grills or oven) |
10%
[OLD-8%]
[OLD-4%
8%] |
— |
37. |
73261990 |
Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95 |
Nil |
— |
38. |
73262010 |
Tyre bead wire rings intended for use in manufacture of tyres for cycles and cycle -rickshaws |
Nil |
— |
39. |
7323 or 76151910 |
Pressure cookers |
4%
[OLD-8%] |
— |
40. |
7402 or 7403 |
Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts. |
Nil |
12 |
41. |
7409 |
All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts |
Nil |
12 |
42. |
7409 |
Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils |
Rs. 3500 per metric tonne |
12 and 13 |
43. |
7409 or 7410 |
Copper strip and foil, intended to be used for manufacture of imitation “Zari” |
Nil |
— |
44. |
7601 |
Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils |
Nil |
14 |
45. |
7604 or 7608 or 76090000 |
Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of—
(1) artificial limbs; or
(2) any of the following rehabilitation aids, namely:-
(i) Somi brace
(ii) Ash brace
(iii) Taylor brace
(iv) Four post collars
(v) Thumb splint
(vi) Finger splint
(vii) Axilla crutches
(viii) Elbow crutches
(ix) Walking frames
(x) Wheel chair or Tricycle components
(xi) Braille shorthand machine
(xii) Folding cane for blind
|
Nil |
15 |
46. |
7606 |
Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils |
Nil |
5 and 14 |
47. |
7606 |
Aluminium circles |
Rs. 2500 per metric tonne |
5 and 14 |
48. |
82 |
Pencil sharpeners and blades thereof |
Nil |
— |
49. |
8201 |
All goods
[OLD-All goods except pruners] |
Nil |
— |
(Column (3) at Sl.No. 49 has been substituted vide NTF. NO.33/2006-CE, DT. 06/06/2006)
|
50. |
82 |
Tools of two or more of the headings 8202 to 8205, put up in sets |
Nil |
16 |