NTF. NO. 12/2006-CE, DT. 01/03/2006
Substitute the Schedule in NTF. NO. 49/2003-CE, DT. 10/06/2003 -Exemption from Excise Duty on Specified Goods
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) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), 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. 49/2003-Central Excise, dated the 10th June, 2003, which was published in the Gazette of India, Extraordinary, vide number G.S.R. 471(E), dated the 10th June, 2003, namely:-
In the said notification,-
(a) for the SCHEDULE, the following SCHEDULE shall be substituted, namely:-
SCHEDULE| SI.No. | Goods or Activity to be exempted | Excise classification Heading / Sub-heading /tariff item | Sub-class under NIC classification 1998 | ITC (HS), classification 4/6/8 digit |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Floriculture | | | 0603/ 060120/ 06029020/ 06024000 |
| 2. | Medicinal herbs and aromatic herbs-processing | | | |
| 3. | Honey | | | 040900 |
| 4. | Horticulture and Agro based industries such as | | 15135-15137 and 15139 | |
| (a) Sauces, Ketchup and the other goods of heading 2103 | 2103 | | |
| (b) Fruit Juices and fruit pulp | 22029020 | | |
| (c) Jams, Jellies, vegetable juices, puree, pickles and other goods of Chapter 20 | 20 | | |
| (d) Preserved fruits and vegetables | | | |
| (e) Processing of fresh fruits and vegetables including packaging | | | |
| (f) Processing, preservation, packaging of mushrooms. | | | |
| 5. | Food processing industry excluding those included in the negative list as per Annexure | 1901 to 1904 | | |
| 6. | Sugar and its by products | | | 17019100 |
| 7. | Silk and silk products | 5004, 5005, 5006 or 5007 | 17116 | |
| 8. | Wool and wool products | 5101 to 5113 | 17117 | |
| 9. | Woven fabrics (Excisable ga rments) | | | 6101 to 6117 |
| 10. | Sports goods and articles and equipments for general physical exercise and equipment for adventure sports/activities, tourism | 9506 | | |
| 11. | Paper and paper products excluding those in negative list as per Annexure | | | |
| 12. | Pharmaceutical products | 3003 to 3006 | | |
| 13. | Information and Communication Technology Industry Computer hardware Call centres | 8471 | 30006/7 | |
| 14. | Bottling of Mineral water | 2201 | | |
| 15. | Eco-tourism Hotels, resorts, spa, entertainment/ amusement parks and ropeways | | 55101 | |
| 16. | Industrial gases (based on atmosphere fraction) | | | |
| 17. | Handicrafts | | | |
| 18. | Non-timber forest product based industries.; | | | |
(b) for the ANNEXURE, the following ANNEXURE shall be substituted, namely:-
ANNEXURE| SI.No. | Good or Activity not to be exempted | Excise classification Chapter/ heading/ sub-heading /tariff item | Sub-class under NIC Classific ation 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 (2847 00 00), compressed air (2851 00 30) | 28 | |
| 5. | Organic chemicals excluding Provitamins or vitamins, hormones (2936 or 2937), Glycosides (2938), sugars (2940 00 00) 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 3601 to 3606) | 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 4811 41 00, 4811 49 00, 4811 51 00 or 4811 59 00 | 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.. | | |
[F.No. 334/3/2006-TRU]
(Ajay)
Under Secretary to the Government of India
Note:- The principal notification No. 49/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary, vide number G.S.R. 471(E), dated the 10th June, 2003 and was last amended by notification No. 27/2004-Central Excise, dated the 9th July, 2004 [G.S.R 418 (E), dated the 9th July, 2004].
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