NTF. NO. 10/2006-CE, DT. 01/03/2006

Supersession of the NTF. NO. 10/2003-CE, DT. 01/03/2003 - advalorem on specified goods falling under the First Schedule to the Central Excise Tariff Act, 1985

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, being satisfied that it is necessary in the public interest so to do and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 10/2003-Central Excise dated the 1st March, 2003 [G.S.R 140(E), dated the 1st March, 2003], except as respects things done or omitted to be done before such supersession, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or the 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), specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the said goods), from so much of the duty of excise leviable 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.

Explanation I.-For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification No.8/2003-Central Excise, dated the 1st March, 2003, published in the Gazette of India vide number G.S.R. 129 (E), as the case may be, in any financial year, is permitted to avail this exemption in the same financial year.

Explanation II..-For the purposes of this notification the “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.

Explanation III .-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	Description of goods	Rate under the First Schedule
(1)	(2)	(3)	(4)
1.	44	Articles of wood, other than articles of densified wood and flush doors	10% [OLD-8%] [OLD-4% 8%]
2.	4820	All goods, other than notebooks and exercise books	10% [OLD-8%] [OLD-4% 8%]
3.	4821	All goods	10% [OLD-8%] [OLD-4% 8%]
4.	48237010	All goods	4% [OLD-8%]
5.	59061000	All goods	Nil
6.	5908	Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles	Nil
7.	66020000	All goods	Nil
8.	6814	Articles of mica	10% [OLD-8%] [OLD-4% 8%]
9.	68 (except headings 6804, 6805, 6811, 6812, 6813)	Solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs	10% [OLD-8%] [OLD-4% 8%]
10.	701510	Glasses for corrective spectacles and flint buttons	Nil
11.	7323	All goods other than parts and pressure cookers	Nil
12.	73262010	All goods	Nil
13.	7418	Table, kitchen or other household articles other than (a) parts thereof, and (b) cooking or heating apparatus of a kind used for domestic purposes, non-electric and parts thereof [OLD- Table, kitchen or other household articles (other than parts) ]	Nil
14.	76151100, 761519	Table, kitchen or other household articles, pot scourers and scouring or polishing pads, gloves and the like (other than parts and pressure cookers falling under tariff item 7615 19 10)	Nil
15.	8211 or 8214	Knives	Nil
16.	8215	All goods	Nil
17.	8413	Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal or vertical), deep tubewell turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	4% [OLD-8%]
18.	8413	Hand pumps and parts thereof	Nil
19.	84142010, 84142020, or 84149012	All goods	Nil
20.	84818041 or 84819010	All goods	Nil
21.	84831010	All goods	4% [OLD-8%]
22.	85232910 [OLD- 8524 ]	Audio cassettes	Nil
23.	8539	Vacuum and gas filled bulbs of retail sale price not exceeding Rs. 20 per bulb	4% [OLD-8%]
24.	8712	All goods	Nil
25.	8714	Parts and accessories of vehicle of heading 8712	Nil
[OMITTED-26.	90 or any other Chapter	Medical equipment and other goods (other than parts and accessories thereof) specified in List 1 annexed to this notification Explanation.- For the purposes of this exemption the items in the list above shall not include Foley Balloon Catheters.	4% [OLD-8%]]
27.	9004	Sunglasses or goggles, for correcting vision [OLD-Sunglasses for correcting vision and goggles]	4% [OLD-8%]
28.	9018	All goods (other than parts and accessories thereof)	4% [OLD-8%]
29.	9019	All goods (other than parts and accessories thereof)	4% [OLD-8%]
30.	9022	All goods for medical, surgical, dental and veterinary use (other than parts and accessories thereof)	4% [OLD-8%]
31.	94055031	Kerosene pressure lantern	Nil
[OMITTED 32.	9501	All goods (other than parts and accessories thereof)	Nil]
[OMITTED 33.	9502	All goods (other than parts and accessories thereof)	Nil]
(Column (3) at S.NO. 13, column (2) at S.No. 22 - substituted and S.No. 32 & 33 - omitted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)
34.	9503	All goods (other than parts and accessories thereof)	Nil
[OMITTED- 35.	96032100	Toothbrushes	8% ]
36.	Any Chapter	Waste and scrap arising during the course of manufacture of the goods specified against S. No.1 to 35 above (except S.No.18, 23, 27 and 35)	Nil

(Column (4) at Sl. NO. 1,2,3,8, 9, column (3) at Sl.NO. 27 - substituted and Sl.No. 26 - omitted vide NTF. NO. 13/2010,CE, DT. 27/02/2010)

(In above table column (4) at Sl.No. 1,2,3,8 & 9 has been substituted vide NTF. NO. 17/2009-CE, DT. 07/07/2009)

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

(In above table Sl.No.35 has been omitted vide NTF. NO. 10/2007-CE, DT. 01/03/2007)

[OMITTED-
LIST 1

(See S. No. 26 of the Table)

(1) C.A.M. stimulator

(2) Contact lens lathe

(3) Contact lens polishing machine

(4) Contact lens thickness measuring gauge

(5) Corneal Anesthesiometer

(6) Cryo-lathe

(7) Dark adaptometer

(8) Exophthalmometer

(9) Glare testing equipment

(10) Ophthalmic cryo equipment

(11) Ophthalmic operating lights and fibre optic lights

(12) Ophthalmo dynamometer

(13) Pantoscope

(14) Projection magnifier for contact lens inspection and verif ication

(15) Radiuscope base curve (for measurement of contact lenses)

(16) Refractometer

(17) Roper Hall foreign body locator

(18) Softometer for measurement of the base curve of soft contact lens

(19) Stereozoom microscope for inspection of contact lens

(20) Ultrasonography A.B.M. scan/ pacchymeter/cleaner

(21) Linear accelerator.]

(Above list 1 has been omitted vide NTF. NO. 13/2010,CE, DT. 27/02/2010)

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

(Ajay)
Under Secretary to the Government of India

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