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Excise Notification Circulars Notifications (Tariff / Non-Tariff) Notifications Issued In The Year-2006 Tariff NTF. NO. 06/2006-CE, DT. 01/03/2006

NTF. NO. 06/2006-CE, DT. 01/03/2006

Exempts excisable goods of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) - (ad valorem rates)

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 the excisable goods of the description specified in column (3) of the Table given below read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or subheading 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 specified in the Annexure to this notification, and condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid:

Provided that nothing contained in this notification shall apply to the–

(a) goods specified against S. No. 10 of the said Table before the 27th day of February, 2010 and after the 31st day of March, 2011; and

(b) goods specified against S. No. 35A of the said Table after the 31st day of March, 2013

(Above proviso has been substituted vide NTF. NO. 12/2010-CE, DT. 27/02/2010)

[OLD-Provided that nothing contained in this notification shall apply to goods specified against S.No.10 of the said Table on or after the 1st day of May, 2009. [OLD-1st day of May 2007.]]

(In above proviso the words and figures "1st day of May, 2009" has been substituted vide NTF. NO. 06/2007-CE, DT. 01/03/2007)

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

TABLE

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. 84 The Coir processing machinery specified in List 1, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil —
2. 84 Spinnerettes made, inter alia , of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 1
3. 84, 85, 90 or any other Chapter Machinery or equipment specified in List 2 4%
[OLD-8%]
[OLD- Nil ]		 —
4. 84 or any other Chapter Machinery or equipment for use in silk textile industry as specified in List 3 Nil —
5. 84 or any other Chapter Goods specified in List 4 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage, transport or processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat
[OLD-Goods specified in List 4 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce.]		 Nil 2 and 3
6. 84139140 or 841490 Parts of hand pumps Nil —
7. 84 or any other Chapter The following goods, namely:-

(1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water treatment plants;

(2) Pipes needed for delivery of water from its source to the plant (including the clear treated water reservoir, if any, thereof), and from there to the first storage point;

(3) Pipes of outer diameter exceeding 10 cm [OLD- 20 cm ] when such pipes are integral part of the water supply projects.

(In above item (3), figure and letters "10 cm" has been substituted vide NTF. NO. 26/2009-CE(N.T.), DT. 04/12/2009)

[OLD-(2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility.]

Explanation.-For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes.		 Nil 4
8. 84149012 Parts of bicycle pumps Nil —
8A. 84 The following goods, namely:-

(i) Manually operated rubber roller machines; and

(ii) Manually operated copra dryers.		 Nil -
(Sl. NO. 8A. has been inserted vide NTF. NO. 25/2006-CE, DT. 20/03/2006)
8B. 842121 (except 84212120) Water purification equipment, based on following technologies:-
(a) Ultra-filtration Technology using poly acrylonite membranes or polysulphone membranes; or
(b) Arsenic Removal Technology using ceramic micro-filtration membrane; or
(c) Reverse Osmosis Technology using thin film composite membrane (TFC); or
(d) Candle-less terracotta water filtration.		 Nil -
8C. 84212120 (i) Water filters functioning without electricity and pressurised tap water, and replaceable kits thereof; Nil -
(ii) Replaceable kits of all water filters except those operating on reverse osmosis technology 4% -
[OLD-8C. 84212120 Water filters functioning without electricity and pressurised tap water, and replaceable kits thereof

[OLD- Water filters functioning without electricity and pressurized tap water ]		 Nil -]
(Column (3) at Sl. No. 8C has been substituted vide NTF. NO. 25/2008-CE, DT. 29/04/2008)
 
8D. 842121 Water filtration or purification equipment 4%
[OLD-8%]		 -
9. 8430 or 8705 (i) Drilling rigs falling under heading 8430, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid; 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 5
(ii) Drilling rigs mounted on motor vehicle chassis falling under heading 8705, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid.

Explanation.-For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig.		 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 5
10. 84, 85 or 90
[OLD- 84 or 85 ]		 Machinery or equipment, specified in List 32A appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, [G.S.R. 118(E), dated the 1st March, 2002], for use in the plantation sector Nil —
11. 8434 All goods Nil —
12. 8443 High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour 4%
[OLD-8%]
[OLD-Nil]		 —
12A. 8443 High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour 4%
[OLD-8%]		 -
(Above Sl.No. 12A has been inserted vide NTF. NO. 46/2006-CE, DT. 28/11/2006)
13. 8445, 8448, 8483 (except 84831010) 8484, 84879000 [OLD-84859000] Goods required by a jute mill for making jute textiles Nil 2
14. 8446 Automatic shuttle looms
[OLD-Automatic shuttle or shuttleless looms		 Nil —
14A. 8446 Shuttleless projectile looms Nil -
14B 845290 All Goods Nil -

(Above Sl. No. 14A. has been inserted vide NTF. NO. 25/2008-CE, DT. 29/04/2008)

(In the table, Sr.No.14B has been Inserted vide NTF. NO. 01/2012-CE, DT. 03/01/2012] 
 
15. 8452 Sewing machines, other than those with in-built motors Nil —
16. 8471 Computers

Explanation.-For the purposes of this exemption, “computer” shall include central processing unit (CPU) cleared separately; or CPU with monitor, mouse and key board, cleared together as a set; but shall not include input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system, or web camera cleared separately		 10%
[OLD-8%]
[OLD-12%]		 —
17. 847170 or 847330 or 8523
[OLD-
847170 or 847330 or 85235100 ]		 The following goods, namely:-

(a) Microprocessor for computer, other than motherboards;

(b) Floppy disc drive;

(c) Hard disc drive;

(d) CD-ROM drive;

(e) DVD Drive /DVD Writers;

(f) Flash memory;

(g) Combo drive,-

(i) meant for fitment inside the CPU housing/laptop body only;		 Nil -
(ii) meant for use other than at (i) above 4% -
(In S.NO. 17, column (2) has been substituted vide NTF. NO. 32/2010-CE, DT. 28/09/2010)
[OLD-
17.		 847170 or 847330 or 85235100 The following goods, namely:-

(a) Microprocessor for computer, other than motherboards;
(b) Floppy disc drive;
(c) Hard disc drive;
(d) CD-ROM drive;
(e) DVD Drive /DVD Writers;
(f) Flash memory;
(g) Combo drive,-

(i) meant for fitment inside the CPU housing/laptop body only;		 Nil -
(ii) meant for external use with a computer or laptop as a plug-in device 4% -]
[OLD-17. 847170 or 847330 or 85235100
[OLD- 847170 or 847330 ]		 The following goods, namely:-

(a) Microprocessor for computer, other than motherboards;

(b) Floppy disc drive;

(c) Hard disc drive;

(d) CD-ROM drive

(e) DVD Drive/ DVD writers

(f) Flash memory

[OLD-(e) DVD Drive;

(f) USB Flash memory]

(g) Combo drive		 Nil —]
(Above Sl.No. 17 has been substituted vide NTF. NO. 25/2010-CE, DT. 07/05/2010)

(Column 2 at Sl. No. 17, the words and figures "847170 or 847330 or 85235100" has been substituted vide NTF. NO. 28/2007-CE, DT. 15/06/2007)
 
17A. 8479 Composting Machines Nil -
18. 84818041 or 84819010 All goods Nil —
19. 84 or 90 The following goods, namely:-

(i) Electronic milk fat tester; and

(ii) Electronic solid non-fat (SNF) tester.		 10%
[OLD-8%]
[OLD-4%
8%]		 —
20. 8512 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading 8712 Nil —
21. 85 MP3/MP4 or MPEG 4 player, with or without radio or video reception facility 10%
[OLD-8%]
[OLD-4%
8%]		 -
[OLD-
21.		 85198100, 85198940, 85198990 or 85219090
[OLD-85199940, 85209090 or 85219090 ]		 MP3 Player or MPEG 4Player 8% —]
22. 8523
[OLD- 8524 ]		 The following goods, namely:-

(a) Recorded audio compact discs (CDs);

(b) Recorded video compact discs (VCDs);

(c) Recorded digital video discs (DVDs)		 Nil —
22A 852352 Recorded smart cards Nil 27
[OLD- - ]
22B 85235910 Recorded proximity cards and tags Nil 27[OLD- - ]
(S.No. 22A & 22B has been inserted vide NTF. NO. 31/2007-CE, DT. 19/07/2007)
23. 8523
[OLD- 8524 ]		 Recorded video cassettes intended for television broadcasting and supplied in formats such as Umatic, Betacam or any similar format 4%
[OLD-8%]
[OLD- Nil ]		 —
24. 8523 Recorded audio cassettes Nil -
[OLD- 24. 8524 Audio cassettes Nil — ]
25. 8523 [OLD-8524] The following goods, namely:-

(a) sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing

(b) recorded media for television and sound recording such as video tapes and video discs
[OLD- television and sound recording media such as video tapes and video discs ]		 Nil 6
26. 8523 [OLD- 8524 ] CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper Nil —
27. 8523 (a) Any customized software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software 10%
[OLD-Nil]		 -
(b) Packaged Software 10%
[OLD-8%]
[OLD-12%]		 -
Explanation.-The expression “packaged software or canned software” means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf.
[OLD-
27.		 8523 [OLD- 8524 ] Any customized software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software

Explanation.- For the purposes of this entry, “packaged software or canned software” means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold, off the shelf		 Nil —]
28. 8517 or 852560
[OLD- 852520 ]		 Cellular Phones and Radio trunking terminals Nil —
28A. 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports Nil -
29. 85279911 [OLD- 85279011 ] Portable receivers for calling, alerting or paging 4%
[OLD-8%]		  
[OMITTED -
30.		 8528 All goods 16% — ]
31. 85 or any other Chapter
[OLD- 85299090 ]		 (a) Parts, components and accessories;

(b) Parts, components of battery chargers and hands-free headphones; of mobile handsets including cellular phones

[OLD-Parts, components and accessories of mobile handsets including cellular phones]		 Nil 3
32. 85393110 Compact Fluorescent Lamps (CFL) 4%
[OLD-8%]		 -
33. 8601 to 8606 All goods (except Railway track machines falling under tariff item 86040000) Nil 7
33A. 87021091, 87021092, 87021099, 87029091, 87029092 and 87029099 All goods 10%
[OLD-8%]
[OLD-12%]		 -
33B. 87060029 Chassis fitted with engines, for the goods mentioned at S. No. 33A 10% + Rs. 10,000 per chassis
[OLD-8% + Rs.10,000 per chassis]
[OLD-12% + Rs.10,000 per chassis]		 -
34. 87 The following goods:-

(i) Motor vehicles falling under headings 8702 and 8703 for transport of upto 13 persons, including the driver (other than three wheeled motor vehicles for transport of upto 7 persons), which after clearance has been registered for use solely as ambulance;		 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 8
(ii) Motor vehicles falling under heading 8703 for transport of 7 persons, including the driver (other than three wheeled motor vehicles), which after cleara nce has been registered for use solely as taxi 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 8
35. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles

Explanation.- For the purposes of this exemption, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor-assisted cycle rickshaws driven by rechargeable solar batteries, also known as ‘soleckshaw’		 4% -
35A. Any Chapter The following goods for use in the manufacture of goods specified against S.No.35, namely:-

(i) Battery Pack;
(ii) Battery Charger ;
(iii) AC or DC Motor; and
(iv) AC or DC Motor Controller		 4% 3
[OLD-
35.		 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles

Explanation.-For the purposes of this exemption, “electrically operated vehicles” means vehicles which are run solely on electrical energy, derived from an external source or from one or more electrical batteries fitted to such vehicles		 Nil -
(Sl. No. 35 has been substituted vide NTF. NO. 25/2008-CE, DT. 29/04/2008)
 
[OLD-
35.		 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles

Explanation.-For the purposes of this exemption, “electrically operated trolley buses” means trolley buses which are run solely on electrical energy derived from an external source, and “electrically operated platform trucks”, “electrically operated work trucks” and “electrically operated tow tractors” respectively means pla tform trucks, work trucks or tow tractors which are run solely on ele ctrical energy derived from one or more electrical batteries which are fitted to such vehicles and “battery powered road vehicles” means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles.		 8% — ]
35A. 87 Battery powered car

Explanation.– For the purposes of this entry, “battery powered car” means a car which runs solely on electrical energy derived from one or more electrical batteries fitted to such car.		 Nil -]
[OMITTED-35B. Any Chapter The following goods for manufacture of goods specified at S. No. 35A, namely :-

(i) Battery Pack (EV Tubular Lead Acid Batteries or EV Sodium Nickel Chloride Batteries)

(ii) AC or DC Motor Controller (Less than 100V)

(iii) DC Motor (Less than 100V)

(iv) Battery Charger

(v) Chassis

(vi) 3-Phase AC Induction Motor (Less than 100V)		 Nil 3]
36. 87060021 or 87060039 Chassis for use in the manufacture of battery powered road vehicles 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 3
37. 87060043 or 87060049 Chassis for use in the manufacture of battery powered road vehicles 10%+ Rs. 10,000 per chassis
[OLD-8%
[OLD-10%
[OLD-14%]
[OLD-16% + Rs. 10,000/- per chasis]]		 3
38. 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes.

Explanation.-For the purposes of this exemption, value of motor vehicle shall be deemed to be equal to the value of the generating set fitted to such vehicle		 Rate of duty applicable on the diesel generating set fitted on the motor vehicle —
39. 87 (i) Motor vehicle s principally designed for the transport of more than six persons, excluding the driver, including station wagons; and

(ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading 8704; and

(iii) three wheeled motor vehicles		 Nil 9
40. 8701 All goods (except road tractors for semi-trailers of engine capacity more than 1800 cc) Nil —
41. 8702, 8703, 8704 or 8716 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis-   10
(i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 22%
[OLD-20%]
[OLD-24%]		 —
(ii) for the transport of more than twelve persons, excluding the driver; 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 —
(iii) for the transport of not more than six persons, excluding the driver, including station wagons; 22%
[OLD-20%]
[OLD-24%]		 —
(iv) for the transport of goods, other than petrol driven; 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 —
(v) for the transport of goods, other than mentioned against (iv) above. 22%
[OLD-20%]
[OLD-24%]		 —
(2) Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis.

Explanation.-For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle.		 16% 10
41A. 8702, 8703 Following motor vehicles, namely :-

(i) Motor vehicles of engine capacity not exceeding 1500 cc; and		 22%
[OLD-20%]
[OLD-24%]		 -
(ii) Motor vehicles of engine capacity exceeding 1500 cc;
[OLD- (ii) Motor vehicles of engine capacity exceeding 1500 cc but not exceeding 1999 cc;]		 22% + Rs.15,000 per unit
[OLD-20% + Rs.15,000 per unit]
[OLD-24% + Rs.15,000 per unit ]		 -
(Above Sl. NO. 41A. has been added vide NTF. NO. 40/2008-CE, DT. 13/06/2008)
42. 8702, 8703 Following motor vehicles of length not exceeding 4000 mm, namely:-
(i) Petrol, Liquefied Petroleum Gases (LPG) or Compressed Natural Gas (CNG) driven vehicles [OLD- Petrol driven vehicles] of engine capacity not exceeding 1200cc; and
(ii) Diesel driven vehicles of engine capacity not exceeding 1500 cc

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder.		 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 —
(In Sl.No. 42, column (3), item (i) the words "Petrol, Liquefied Petroleum Gases (LPG) or Compressed Natural Gas (CNG) driven vehicles" has been substituted vide NTF. NO. 32/2006, DT. 25/05/2006)
 
42A. 8703 Hybrid motor vehicles 10%
[OLD-8%]
[OLD-10%
[OLD-14%]		 -
Explanation.- For the purposes of this entry, “hybrid motor vehicles” means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle drive trains.
 
43. 8703 Three wheeled vehicles for transport of not more than 7 persons, including the driver 10%
[OLD-8%]
[OLD-12%]
[OLD-16%]		 —
44. 8704 The following goods, namely :-

(i) Three wheeled motor vehicles
(ii) Dumpers designed, -
(a) for use off the highway;
(b) with net weight (excluding payload) exceeding 8 tonnes; and
(c) for maximum pay-load capacity not less than 10 tonnes
(iii) Motor vehicles, other than petrol driven dumpers of tariff item 8704 10 90;

[OLD-
The following goods, namely:-
(i) Three wheeled motor vehicles
(ii) Motor vehicles, other than petrol driven
(iii) Dumpers designed,-
(a) for use off the highway;
(b) with net weight (excluding payload) exceeding 8 tonnes; and
(c) for maximum pay-load capacity not less than 10 tonnes ]		 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 —
44A 8704 Refrigerated motor vehicles 4%
[OLD-8%]		 -
45. 87060043 For dumpers, other than petrol driven, other than those designed,-

(a) for use off the highway;

(b) with net weight (excluding payload) exceeding 8 tonnes; and

(c) for maximum pay-load capacity not less than 10 tonnes
 		 10% + Rs.10,000 per chassis
[OLD-8% + Rs.10,000 per chassis ]
[OLD10% + Rs.10,000 per chassis
[OLD-14% + Rs.10,000 per chassis]
[OLD-16%+ Rs.10,000]		 —
46. 8702, 8703, 8704 Three or more axled motor vehicles for transport of goods or for transport of 8 or more persons, including the driver (other than articulated vehicle)

Explanation.- For the purposes of this exemption, “articulated vehicle” means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle.		 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 -
47. 87060021 or 87060039 Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 -
48. 87060043 or 87060049 Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). 10% + Rs.10,000 per chassis
[OLD-8% + Rs.10,000 per chassis ]
[OLD10% + Rs.10,000 per chassis
[OLD-14% + Rs.10,000 per chassis]
[OLD-16% + Rs. 10,000/- per chassis]		 -
49. 8703 Cars (for the transport of upto 7 persons, including the driver) for physically handicapped persons 4%
[OLD-8%]		 11
50. 8705 Special purpose motor vehicles Nil 12
51. 87060043 or 87060049 Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab 10% + Rs.10,000 per chassis
[OLD-8% + Rs.10,000 per chassis ]
[OLD10% + Rs.10,000 per chassis
[OLD-14% + Rs.10,000 per chassis]
[OLD-16%+ Rs.10,000 per chassis]		 —
51A. 87060049 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab 10% + Rs.10,000 per chassis
[OLD-8% + Rs.10,000 per chassis ]		 -
52. 8709 Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed

Explanation.-For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them		 10%
[OLD-8%]
[OLD-10%
[OLD-14%]
[OLD-16%]		 —
52A. 8711 All goods 10%
[OLD-8%]
[OLD-12%]		 -
53. 8714 Parts and accessories of vehicles of heading 8712 and 8713 Nil —
53A. 87162000 All goods Nil -
54. 8716 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes.

Explanation.-For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer.		 Rate of duty applicable on the diesel generating set fitted on the trailer. —
54A. 8802 All goods Nil 21
54B. Any Chapter Parts (other than rubber tyres and tubes), of aircraft of heading 8802 Nil 22
(Sl.NO. 54B has been substituted vide NTF. NO. 19/2007-CE, DT. 07/03/2007)
[OLD-
54B.		 8803 Parts, of aircraft of heading 8802 Nil 22]
54C. 8803 Parts of
(i) goods falling under heading 8801; or
(ii) goods falling under tariff item 88026000		 Nil -
54D. 8802 All goods Nil 23
54E. 8802 All goods Nil 24
54F. Any Chapter Parts (other than rubber tyres or tubes) of aircraft of heading 8802 Nil 25
55. 900140, 90015000, or 90019090 Spectacle lenses and intraocular lenses Nil —
56. 9003 Frames and mountings for spectacles, goggles or the like, of value below Rs 500 per piece. 4%
[OLD-8%]		 —
57. 900490
[OLD- 9004 ]		 Spectacles
[OLD-All goods (other than sunglasses for correcting vision and goggles)]		 Nil —
(In S.NO. 57. in column (2) the figure "900490" has been corrected vide Corrigendum, DT. 28/02/2006)
 
58. 848690 or 9017
[OLD- 9017 ]		 Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments 10%
[OLD-8%]
[OLD-4%
8%]		 3
59. 9018 or 9019 or 9022 (i) Parts and accessories of goods of headings 9018 and 9019 Nil —
(ii) Parts and accessories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022 Nil —
[OMITTED-60. 90 or any other Chapter Parts and accessories of medical equipment and other goods specified in List 1 annexed to notification No. 10 /2006-Central Excise, dated the 1st March, 2006 Nil —
61. 90 or any other Chapter The following goods, namely:-

(a) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002)		 Nil —
(b) Accessories of the medical equipment at (A) above Nil —
(c) Parts required for the manufacture of the medical equipment at (A) above Nil 3
(d) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system Nil —
(e) Accessories of (d) above Nil —
(f) Parts required for the manufacture of (d) above Nil 3]
61A. 90 Coronary stents and coronary stent systems for use with cardiac catheters. Nil -
(Sl. NO. 61A. has been inserted vide NTF. NO. 25/2006-CE, DT. 20/03/2006)
 
[OMITTED-62. 90 or any other Chapter The following goods, namely:-

(A) Medical equipment and other goods, specified in List 38 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002);		 Nil —
(B) Parts required for the manufacture of the medical equipment at (a) above; Nil 3
63. 90 or any other Chapter The following goods, namely:-

(a) Medical equipment and other goods, specified in List 39 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002)		 Nil —
(b) Accessories of the medical equipment at (a) above Nil —
(c) Parts required for the manufacture of the medical equipment at (a) above Nil 3
64. 90 or any other Chapter Goods required for Tubal Occlusion specified in List 40 appended to the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, (G.S.R. 118(E), dated the 1st March, 2002) Nil —]
65. 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 4%
[OLD-Nil]		 —
66. 90 or any other Chapter Artificial kidney Nil —
67. 90 or any Chapter Parts of the following goods, namely:-

(i) Crutches

(ii) Wheel chairs

(iii) Walking frames

(iv) Tricycles

(v) Braillers

(vi) Artificial limbs		 Nil —
68. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 appended to notific ation of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002, [G.S.R. 118(E), dated the 1st March, 2002] Nil —
68A. 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 4%
[OLD-Nil]		 -
69. 9027 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances

Explanation.-For the purposes of this exemption,-

(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);

(b) “kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits.		 Nil —
70. 9402 Medical, surgical, dental or veterinary furniture and parts thereof 4%
[OLD-8%]		 —
71. 9404 Coir products Nil —
71A. 9404 Products wholly made of quilted textile materials Nil -
71B. 9405 LED lights or fixtures 4% -
72. 94059100, 94059200 or 94059900 Parts of kerosene pressure lanterns including gas mantles for use in kerosene pressure lanterns Nil —
73. 9503
[OLD- 9501, 9502 or 9503 ]		 Parts and accessories Nil —
(Column (2) at S.No. 10, 13, 21, 22, 23, 25, 26, 27, 28, 29, 31, 58, 73 & S.No. 24 has been substituted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)
 
74. 95 Sports goods

Explanation.- “Sports goods” for the purposes of this entry do not cover articles and equipment for general phys ical exercise.		 Nil —
75. 9603 All goods
[OLD- All goods other than tooth brushes]		 10%
[OLD-8%]
[OLD-4%
8%]
[OLD-Nil]		 —
75A 9607 All goods 10%
[OLD-8%]
[OLD-4%
8%]		 -
75B. 96031000 Brooms, consisting of twigs or other vegetable materials, bound together, with or without handles Nil -
(S.No. 75B has been inserted vide NTF. NO. 35/2007-CE, DT. 20/09/2007)

(In above table column (3) at S.No. 8B the words "or polysulphone membranes" and S.No. 44A, 54D, 54E, 54F, 75A has been inserted vide NTF. NO. 24/2007-CE, DT. 03/05/2007)
 
76. 9608 Following goods, namely:-

(i) Pens of value not exceeding Rs. 200 per piece

(ii) Ball point pens of value not exceeding Rs. 200 per piece

(iii) Refills (for ball point pens) of value not exceeding Rs. 200 per piece		 Nil —
77. 9608 Following goods, namely:-

(i) Parts of pens

(ii) Parts (excluding refills) of ball point pens

(iii) Parts of refills of ball point pens		 Nil —
78. 9608 or 9609 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 3
79. 9608 Pencils Nil —
80. Any Chapter Parts used within the factory of production for manufacture of power tillers of heading 8432 Nil —
81. Any Chapter Goods supplied for,-

(a) the official use of foreign diplomatic or consular missions in India;		 Nil 13
(b) the personal use of diplomatic agents/ career consular officers in India. Nil 14
82. Any Chapter (i) Cement Bonded Particle Board

(ii) Jute Particle Board

(iii) Rice Husk Board

(iv) Glass-fibre Reinforced Gypsum Board (GRG)

(v) Sisal-fibre Boards

(vi) Bagasse Board		 Nil —
83. Any Chapter Goods required for,–

(a) the substitution of ozone depleting substances (ODS);

(b) the setting up of new projects with non-ozone depleting substances (non-ODS) technologies.

Explanation.- “Goods” for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology.		 Nil 15
84. Any Chapter Non-conventional energy devices/ systems specified in List 5 Nil —
85. 32,38,39, 44 or 70 Goods specified in List 6, for the manufacture of rotor blades for wind operated electricity generators Nil 16
86. Any Chapter Parts used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under headings 8601 to 8606 (except Railway track machines falling under tariff item 86040000) Nil 2
87. Any Chapter All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading 8706 of a motor vehicle of Chapter 87 Nil 17
[OMITTED-
88.		 Any Chapter Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)

Explanation.-For the purposes of this exemption parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and sc rews, ball and roller bearings and other parts falling within the First Schedule or the Second Schedule, as the case may be.		 Nil — ]
(In table Sl.NO. 8B, 8C, 54A, 54B, 54C - inserted, column(4) at Sl.No. 3, 12, 23, 75, in column (3), item (2), at Sl.No. 7, in column (3), (e) & (f) at Sl.NO. 17 - substituted, Sl.No. 88- omitted vide NTF. NO. 06/2007-CE, DT. 01/03/2007)
89. Any Chapter Parts of hearing aids Nil —
90. Any Chapter All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in-

(i) Delhi MRTS Project Phase-I; and
(ii) Specified corridors of Delhi MRTS Project Phase-II, comprising of the following:-
(a) Vishwavidyalaya- Jahangirpuri;
(b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences);
(c) Shahdara- Dilshad Garden;
(d) Indraprastha-New Ashok Nagar;
(e) Yamuna Bank-Anand Vihar-Inter State Bus Terminus; and
(f) Kirti Nagar-Mundka (along with operational Link to Shahdara- Rithala corridor).

[OLD-
All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project ]		 Nil 18
(Column (3) at Sl.No. 90 has been substituted vide NTF. NO. 47/2006-CE, DT. 21/12/2006)
91. Any Chapter All goods supplied against International Competitive Bidding. Nil 19
91A. Any chapter Goods required for setting up of an ultra mega power project based on super - critical coal - thermal technology, with installed capacity of 3960MW or above, from which power procurement has been tied up through tariff based competitive bidding. Nil 26;
91B. Any Chapter Goods supplied to mega power projects from which the supply of power has been tied up through tariff based competitive bidding or a mega power project awarded to a developer on the basis of such bidding. Nil 28
92. Any Chapter Parts, used within the factory of production for manufacture of goods of heading 8701 Nil —
93. Any Chapter Monofilament long line system for tuna fishing Nil 20
94. 8901 All goods in respect of which a general licence under section 406 of the Merchant Shipping Act, 1958(44of 1958) has been granted by the Director General Shipping. Nil _

(In the Table, Sr.No.94 has been added vide NTF. NO. 38/2011-CE, DT. 29/07/2011) 

(In above table column (4) at Sl. No. 2,9, 16,19, 21,27,33A,33B,34, 36, 37,41,41A,42,42A,43,44,45, 46,47,48,51,51A,52, 52A,58, 65,68A, 75, 75A - substituted, column (3) at Sl.NO.5, 31,57 - substituted, Sl. No. 8c, 17, 35, 35A - substituted, Sl. NO. 35B, 60, 61, 62 to 64 - omitted and Sl. NO. 53A, 71A, 71B, 91B - inserted vide NTF. NO. 12/2010,-CE, DT. 27/02/2010)

(In above table column (4) at Sl. No. 19,21, 58, 75, 75A and column (5) at Sl. No. 22A, 22B, item (ii) at column (3) at Sl.No. 41A - substituted, Sl.No. 51A, 68A - inserted vide NTF. NO. 16/2009,-CE, DT. 07/07/2009)

(In above table column (4) at Sl. No. 2, 9, 34, 36, 37, 41, 42, 42A, 44, 45, 46, 47, 48, 51, & 52 has been substituted vide NTF. NO. 04/2009-CE, DT. 24/02/2009)

(In above table in column (4), entry "20%", "10%", "8%", "4%", "20% + Rs.15,000 per unit", "10% + Rs.10,000 per chassis" & "8% + Rs.10,000 per chassis" has been substituted vide NTF. NO. 58/2008-CE, DT. 07/12/2008)

(In above Table Sl. No. 91A has been inserted vide NTF. NO. 46/2008-CE, DT. 14/08/2008)

(In above table column (4) at Sl.No. 2, 9, 34, 36, 37, 41, 42, 43, 44, 45, 46, 47, 48, 51, 52 & Column (3) at Sl.No. 14 - Substituted, Sl.NO. 21, 27, - Substituted, Sl. No. 8D, 17A, 28A, 33A, 33B, 35A, 35B, 42A, 52A - Inserted, Sl. No. 30 - Omitted vide NTF. NO. 06/2008-CE, DT. 01/03/2008)
 

ANNEXURE


Condition No. Conditions
1. The duty would be leviable as if the value of the spinnerettes were equal to-

(i) the cost of exchange, that is to say, the aggregate of-

(a) labour charges;

(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and

(c) any other charges paid for the exchange of such spinnerettes; and

(ii) the insurance and freight charges, both ways.
2. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, that such goods are cleared for the intended use specified in column (3) of the Table.
 
3. Where such use is elsewhere than in the factory of production, the exe mption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
 
4. If, a certificate issued by the Collector/ District Magistrate/ Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table.
 
5. If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 [OLD- rule 3 or rule 11 of the CENVAT Credit Rules, 2002 ].
 
6. If,-
(i) made from unrecorded articles falling under heading 8523; and

(ii) (a) not intended for sale; or

(b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or

(c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimetres, to Doordarshan.
7. If,-
(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and

(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
 
8. (a) The manufacturer pays duties of excise at the rate specified under the First Schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), at the time of clearance of the vehicle;

(b) the manufacturer takes credit of the amount equal to the amount of duty paid in excess of that specified under this exemption, in the Account Current, maintained in terms of Part V of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs and thereafter files a claim for refund of the said amount of duty before the expiry of six months from the date of payment of duty on the said motor vehicle, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, along with the following documents, namely:-

(1) an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken;

(2) a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;

(3) a copy of the document evidencing the payment of excise duty, as mentioned in paragraph (a) above;

(4) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and

(5) where the manufacturer has not collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect;

(c) Within seven days of the receipt of the said claim for refund, the Deputy Commissioner of Central Excise or the Assistant Commis sioner of Central Excise, as the case may be, after such verification, as may be necessary, shall determine the amount refundable to the manufacturer and shall intimate the same to the manufacturer. In case the credit taken by the manufacturer is in excess of the amount so determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and

(d) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (c) above, shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilized for payment of excise duty on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilization of such irregular or excess credit.
 
9. If manufactured out of chassis falling under heading 8706 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 [OLD- rule 3 or rule 11 of the CENVAT Credit Rules, 2002 ]:

Provided that this exemption is not applicable to a manufacturer of said vehicles-

(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and

(b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
 
10. If no credit of duty paid on the chassis falling under heading 8706 has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 [OLD- rule 3 or rule 11 of the CENVAT Credit Rules, 2002 ].
 
11. If,-
(i) an officer not below the rank of the Deputy Secretary to the Government of India in the Depar tment of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

(ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
 
12. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
 
13. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory-

(a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and

(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that–

(i) he will produce a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;

(ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance of the goods, and

(iii) in the event of non-compliance of sub-clause (i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.
 
14. If,-
(a) the goods are purchased by diplomatic agents/ career consular officers directly from the manufacturer;

(b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent/ career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and

(c) the concerned diplomatic agent/career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his pe rsonal use.
 
15. If,-
(i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects;

(ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.
 
16. If , before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of rotor blades for wind operated electricity generators.
17. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975(51 of 1975), as the case may be, has been paid.
18. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that-

(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II [OLD- Delhi MRTS project ]; and

(In above Sub-para (i), the words "Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II" has been substituted vide NTF. NO. 47/2006-CE, DT. 21/12/2006)

(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
 
19. If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India.
 
20. If, before clearance of goods, the manufacturer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that the goods procured constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing.
(In above conditions the words and figures "rule 3 or rule 13 of the CENVAT Credit Rules, 2004" has been substituted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)
 
21. If the aircraft is procured by-
(a) Government of India, State Governments, Public Sector Undertakings of the Central Government or the State Governments; or

(b) an operator or on his behalf for the purpose of operating scheduled air transport service or scheduled air cargo service;

Explanation.- for the purposes of this entry,
(a) “operator” means a person, organization or enterprise engaged in or offering to engage in aircraft operation;

(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and

(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.
 
22. If –

(i) intended for servicing, repair or maintenance of aircraft owned by Government of India, State Governments, Public Sector Undertakings of the Central Government or the State Governments; or

(ii) intended for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or scheduled air cargo service, as the case may be.

Explanation.- The expressions “operator”, “scheduled air transport service” and “scheduled air cargo service” shall have the meanings respectively assigned to them in condition 21 above.
 
(Condition No. 21 & 22 has been inserted NTF. NO. 06/2007-CE, DT. 01/03/2007)
“23 If,-
(a) the aircraft is procured by:-
(i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or

(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation ; and

(b) such club or training institute has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for use in imparting training; and

(c) such aircraft is used only for imparting training.
 
24 If, -
(i) the aircraft is procured by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to procure aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and

(ii) such aircraft is used only for providing non-scheduled (passenger) services or non-scheduled (charter) services.

Explanation.-for the purposes of this entry,-

(a) ‘operator’ means a person, organization, or enterprise engaged in or offering to engage in aircraft operation;

(b) ‘non-scheduled (passenger) services’ means air transport services other than scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937;

(c) ‘non-scheduled (charter) services’ mean services provided by a ‘non-scheduled (charter) air transport operator’ for charter or hire of an aircraft, to any person with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937:

Provided that such Air charter operator is a dedicated company or partnership firm for the above purposes.
 
25. If, -
(i) procured for servicing, repair or maintenance of aircraft procured by Aero Club of India; or

(ii) procured for servicing, repair or maintenance of aircraft, which are used for imparting flying training in a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation or for operating non-scheduled (passenger) services or non-scheduled (charter) services.

Explanation.- The expressions , “Aero Club of India”, “operator”, “non-scheduled (passenger) services” and “non-scheduled (charter) services” shall have the meanings respectively assigned to them in Condition No. 23 or 24 above.”
 
26 If,-

a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India;

b) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said ultra mega power project under Government of India initiative, indicating the quantity, description, and specifications thereof; and

c) the Chief executive officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that-

i. the said goods will be used only in the said project and not for any other use; and

ii. in the event of non compliance of sub-clause (i) above, the project devel would have been leviable at the time of clearance of goods, but for this exemption.
27. Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty paid on inputs has been taken under the provisions of the CENVAT Credit Rules, 2004.
 
28. If,-

(a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under section 3 of the said Customs Tariff Act when imported into India;

(b) an officer not below the rank of a Joint Secretary to the Government of India, in the Ministry of Power certifies that the goods are required for a project of the nature specified in column (3) against S. No. 91B of the table;

(c) the Chief executive officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that-

(i) the said goods will be used only in the said project and not for any other use; and

(ii) in the event of failure to observe sub-clause (i) above, the manufacturer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.
[OLD-
28.		 If,-

(a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under section 3 of the said Customs Tariff Act when imported into India;

(b) an officer not below the rank of a Joint Secretary to the Government of India, in the Ministry of Power certifies that the goods are required for a project of the nature specified in column (3) against S. No. 91B of the table;

(c) the manufacturer of such goods furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissio ner of Central Excise, as the case may be, having jurisdiction, to the effect that-

(i) the said goods will be used only in the said project and not for any other use; and

(ii) in the event of failure to observe sub-clause (i) above, the manufacturer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. ]
 
(Above Condition No. 28 has been substituted vide NTF. NO. 25/2010-CE, DT. 07/05/2010)

(Condition No. 28 inserted vide NTF. NO. 12/2010,-CE, DT. 27/02/2010)

(Condition No. 27 inserted vide NTF. NO. 16/2009,-CE, DT. 07/07/2009)

(Above Condition No. 26 has been inserted vide NTF. NO. 46/2008-CE, DT. 14/08/2008)

(Condition No. 23 to 25 has been inserted vide NTF. NO. 24/2007-CE, DT. 03/05/2007)
 


LIST 1

(See S.No.1 of the Table)

    (1) Coconut husk crusher
    (2) Coconut husk defibering mill
    (3) Sifter or Siever (for separating coir fibre from pith)
    (4) Turbo cleaner (for cleaning the fibre)
    (5) Bailing press
    (6) Willowing machine (for cleaning and preparing fibre for spinning)
    (7) Motorised Spinning Ratts.
LIST 2

(See S.No.3 of the Table)

    (1) Yarn / Fabric mercerising; machine
    (2) Continuous bleaching plant
    (3) Fabric dyeing machine complete with dye kitchen & accessories
    (4) Wet fabric spreading and squeezing machine
    (5) Relax drum/ conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer
    (6) Compacting Machine
    (7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories
    (8) Soft package winders (dye package winders)
    (9) Automatic dye weighing and dispensing machine
    (10) Open width Tubular inspection machine
    (11) Fastness testing equipment
    (12) Shrinkage testing equipment
    (13) Indigo dyeing range with/ without sizing plant
    (14) Computer colour matching equipment
    (15) High speed computer control padding mangle
    (16) Powder dot coating machine
    (17) Laser engraver
    (18) Pre-shrinking range for flat and knitted goods
    (19) Knit-tubular mercerising or bleaching-cum-mercerising machine
    (20) Auto flame controlled, width controlled singeing machine for flat and knitted fabrics
    (21) Milling and scouring machine
    (22) Shearing and Polishing machine
    (23) Kier Decatising/ Decatising machine
    (24) Combined Contripress/ Decatising machine
    (25) Auto fabric detwister
    (26) Rotary/ Flat bed screen printing machine
    (27) Curing/ Polymerising machine
    (28) Continuous rope/ open width washing machine.
    (29) Computerised embroidery pattern-making machine with plotter
    (30) Combined contipress/ decatising machine
    (31) Auto control type humidification plant
    (32) Beam knotting machine
    (33) High Speed Warping machine with yarn tensioning, pneumatic suction devices and accessories
    (34) Computerised Pattern maker/ Pattern grading/ marker
    (35) Carding Sets, for use in woollen textile industry
    (36) Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultrafiltration ozonisation facilities
    (37) Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed needle)
    (38) Fully fashioned high speed kn itting machine
    (39) Hydraulic Flat Paper Press/ continuous Hydraulic Flat paper Press/ Rotary Press
    (40) Effluent treatment unit with automatic sensing devices, automatic controlled chemical dosing, dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver water for reuse.

LIST 3

(See S.No.4 of the Table)

    (1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier (conveyor type), continuous cocoon boiling machine (conveyor type) and automatic reeling machine with rereeling

    (2) Silk weaving and twisting machines consis ting of hank-to-bobbin cone winders, silk doubling machine, two-for-one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine

    (3) Arm dyeing machine for hank degumming dyeing
    (4) Hank dryers (continuous type)
    (5) Silk felt calender
    (6) Clip stenter
    (7) Silk calender
    (8) Silk decasting machine
    (9) Overflow machine for silk fabric dyeing
    (10) Cone-chees degumming and dyeing machine
    (11) Beam dyeing machine for silk fabric
    (12) Semi-automatic screen-printing machine
    (13) Loop agers
    (14) Design studio equipment
    (15) Colour kitchen equipment
    (16) Colour matching computer.
LIST 4

(See S. No.5 of the Table)

    (1) Gas Compressor, all types
    (2) Flywheel and pulley
    (3) Truck refrigeration unit
    (4) Walk-in-coolers/walk-in-freezer
    (5) Condensing unit
    (6) Evaporator
    (7) Oil separator
    (8) Receiver
    (9) Purger
    (10) Air cooling unit/air handling unit, all types
    (11) Evaporator coil, all types
    (12) Plate freezer
    (13) Blast freezer
    (14) IQF freezer
    (15) Cooling tower
    (16) Condenser-atmospheric/shell and tube/ evaporative
    (17) Valves and fittings
    (18) Mobile pre-cooling equipment
    (19) Stationary pre-cooling equipment
    (20) Control equipment for control atmosphere/ modified atmosphere cold storage.
    (21) Refrigeration equipment (including compressor, condensing units and evaporator) having capacity of 2 Tonne Refrigeration and power rating 5 KW and above [OLD- power rating 50 KW and above ].

(In item 21, the words and figures "power rating 5 KW and above" has been substituted vide NTF. NO. 25/2008-CE, DT. 29/04/2008)

(In List 4 item 21 has been inserted vide NTF. NO. 06/2008-CE, DT. 01/03/2008)
 

LIST 5

(See S.No. 84 of the Table)

[OLD-
(See S. No.85 of the Table)]

(The reference below List 5 has been corrected vide Corrigendum, DT. 28/02/2006)
 

    (1) Flat plate solar Collector
    (2) Black continuously plated solar sele ctive coating sheets (in cut length or in coil) and fins and tubes
    (3) Concentrating and pipe type solar collector
    (4) Solar cooker
    (5) Solar water heater and system
    (6) Solar air heating system
    (7) Solar low pressure steam system
    (8) Solar stills and desalination system
    (9) Solar pump based on solar the rmal and solar photovoltaic conversion
    (10) Solar power generating system
    (11) Solar photovoltaic module and panel for water pumping and other applications
    (12) Solar crop drier and system
    (13) Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller
    (14) Water pumping wind mill, wind aero-generator and battery charger
    (15) Bio-gas plant and bio-gas engine
    (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy
    (17) Equipment for utilising ocean waves energy
    (18) Solar lantern
    (19) Ocean thermal energy conversion system
    (20) Solar photovoltaic cell
    (21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 20 above.

LIST 6

(See S.No. 85 of the Table)
[OLD-
(See S. No.86 of the Table) ]


(The reference below List 6 has been corrected vide Corrigendum, DT. 28/02/2006)
 

NTF. NO. 48/2006-CE, DT. 30/12/2006)

[OLD-(6) Adhesive resin, falling under tariff item 39079990 ]
(7) Vinyl ester adhesives, falling under tariff item 39059990
(8) Hardener for adhesive resin, falling under tariff item 38249090
(9) Hardeners, falling under tariff item 38249090
(10) Foam kit, falling under tariff item 39219099
(11) PVC foam sheet and PS foam, falling under tariff item 39219099
(12) Balsa kit, falling under tariff item 44219090
(13) Glass fibre and articles thereof, falling under heading 7019
(14) PU painting system, falling under tariff item 32082090
(15) Gel coat, falling under tariff item 32082090”
(16) Resin binders, falling under heading 382490

(17) Polyester based inf usion resin and hand layup resin (both falling under tariff item 39079190

(18) Gel coat and harde ner (both falling under tariff item 3208 10 0) used with such polyester based res ins specified against item No. 17.

(Item No. 17 & 18 has been added vide NTF. NO. 12/2010,-CE, DT. 27/02/2010)

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



(Ajay)
Under Secretary to Government of India

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