(This Notification has been Rescind vide Ntf. No. 17/2003-CE, Dt. 01/03/2003)
NTF. NO. 10/2002-CE, DT. 01/03/2002
Seeks to prescribe effective rates of 4% ad valorem or 8% ad valorem for 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, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading No. or sub-heading No. 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, subject to the following conditions, namely:-
(i) no credit of the duty paid on
(a) inputs; or
(b) Capital goods exclusively, used in the manufacture of these goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002; and
(ii) the duty is paid in cash or through account current.
Explanation I.- For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification
No. 8/2001-Central Excise, dated the 1st March, 2001 or notification
No. 8/2002-Central Excise, dated the 1st March, 2002, 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 No. or sub-heading No. | Description of goods | Rate under the First Schedule |
| (1) | (2) | (3) | (4) |
| 1. | 3406.10 | Candles | 8% |
| 2. | 70.15 | Tableware and kitchenware of glass | 8% |
| 3. | 7101.50 | Imitation jewellery | 8% |
| 4. | 85.28 | Monochrome television receivers | 8% |
| 5. | 8539.10 | Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb | 8% |
| 6. | 9004.90 | Sunglasses for correcting vision | 8% |
| 7. | 91 | Watches and clocks of retail sale price not exceeding Rs 500 per piece | 8% |
| 8. | 96 | Toothbrushes | 8% |
| 9. | 3004.10 | All goods | 4% |
| 10. | OMITTED |
| 11. | OMITTED |
(S. Nos. 10 & 11 has been omitted vide Ntf. No. 44/2002-CE, Dt. 28/08/2002)
|
| [OLD 10. | 4011.10 | All goods | 4% |
| 11. | 4013.10 | All goods | 4% ] |
| 12. | 4410.19 or 4410.90 | All goods | 4% |
| 13. | 4820.00 | All goods, other than notebooks and exercise books | 4% |
| 14. | 4821.00 | All goods | 4% |
| 15. | 4823.20 | All goods | 4% |
| 16. | 56.05 | Metallic yarn (imitation zari) | 4% |
| 17. | 5906.10 | All goods | 4% |
| 18. | 59.08 | Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles | 4% |
| 19. | 66.01 | Umbrellas and sun umbrellas
[OLD All goods] | 4% |
| 20. | 66.02 | Walking-sticks, seat-sticks, whips, riding-crops and the like
[OLD All goods] | 4% |
| (S.No.19 & 20 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 21. | 68.07 | Articles of mica | 4% |
| 22. | 68.07 | Mosaic tiles, that is to say, tiles known commercially as ‘mosaic tiles’ | 4% |
| 23. | 68.07 | Lightweight (solid or hollow) concrete building blocks | 4% |
| 24. | O M I T T E D |
| 25. | O M I T T E D |
| (S.No.24 & 25 has been omitted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| [OLD 24. | 6807.20 | All goods | 4% |
| 25. | 6903.10 | All goods | 4%] |
| 26. | 7011.10 | All goods | 4% |
| 27. | 7012.10 | All goods | 4% |
| 28. | 7323.90 | All goods other than parts
[OLD All goods] | 4% |
| (S.No.28 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 29. | O M I T T E D |
| 30. | O M I T T E D |
| (S.No.29 & 30 has been omitted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| [OLD 29. | 7326.19 | Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95 | 4% |
| 30. | 7326.21 | All goods | 4% ] |
| 31. | 7418.10 | All goods other than parts
[OLD All goods] | 4% |
| 32. | 7615.10 | All goods other than parts
[OLD All goods] | 4% |
| (S.No.31 & 32 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 33. | 82.11 or 82.14 | Knives | 4% |
| 34. | 82.15 | All goods | 4% |
| 35. | 8413.11, 8413.12, 8413.13, 8413.14 or 8413.20
[OLD 8413.11, 8413.12, 8413.13, 8413.14, 8413.20 or 8413.91] | All goods | 4% |
| 36. | 8414.10 or 8414.20
[OLD 8414.10, 8414.20 or 8414.91] | All goods | 4% |
| (S.No.35 & 36 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 37. | O M I T T E D |
| (S.No.37 has been omitted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| [OLD 37. | 8481.20 or 8481.92 | All goods | 4%] |
| 38. | 8483.10 | All goods | 4% |
| 39. | O M I T T E D |
| (S.No.39 has been omitted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| OLD 39. | 8524.32 | All goods | 4%] |
| 40. | 87.12 | All goods | 4% |
| 41. | O M I T T E D |
| (S.No.41 has been omitted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| [OLD 41. | 87.14 | Parts and accessories of vehicles of heading No. 87.12 | 4%] |
| 42. | 90 or any other Chapter | Medical equipment and othergoods (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% |
| (In S.No.42 bold words has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 43. | 90.18 | All goods other than parts and accessories thereof
[OLD All goods] | 4% |
| 44. | 90.19 | All goods other than parts and accessories thereof
[OLD All goods] | 4% |
| 45. | 9022.10 | All goods other than parts and accessories thereof
[OLDAll goods] | 4% |
| 46. | 9405.10 | Kerosene pressure lanterns
[OLDAll goods] | 4% |
| (S.Nos.43,44,45 & 46 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 47. | 94.06 | All goods | 4% |
| 48. | 95.01 | All goods other than parts and accessories thereof
[OLDAll goods] | 4% |
| 49. | 95.02 | All goods other than parts and accessories thereof
[OLDAll goods] | 4% |
| 50. | 95.03 | All goods other than parts and accessories thereof
[OLDAll goods ] | 4% |
| (S.Nos.48,49 & 50 has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 51 | Any Chapter | Waste and scrap arising during the course ofmanufacture of the goods specified against S. No. 9to 50 above | Nil |
| (S.No.51 has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
LIST 1 ( See S.No. 42 of the Table )(1) Argon/Krypton laser
(2) Aspiration - irrigation -equipment
(3) Automatic keratometer
(4) Automatic refractometer
(5) C.A.M. stimulator
(6) Colour vision testing equipment
(7) Complete refraction unit with phoropter/ projectochart
(8) Contact lens lathe
(9) Contact lens polishing machine
(10) Contact lens thickness measuring gauge
(11) Corneal Anesthesiometer
(12) Cryo-lathe
(13) Dark adaptometer
(14) Diathermy equipment
(15) Exophthalmometer
(16) Fluorescein angiography equipment including fundus camera
(17) Glare testing equipment
(18) Gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens
(19) Keratoprosthesis/orbital implants
(Sl.No.19 has been substituted vide Ntf No.30/2002-CE., date 31/05/2002)
[OLD (19) Intraocular lenses/ Keratoprosthesis/ orbital implants
] (20) Keratometer
(21) Laser Interferometer
(22) Lensometer/Projection lensometer.
(23) Low visual aids and sets (telescopic glasses)
(24) Microsurgical needle, cannuals, blades, trephine blades, membrane peelers, diathermy probes, vitreous cutters atraumatic needles and sutures, intra ocular scissors and forceps
(25) Ocular electro physiological testing equipment (Electroretinography / Electroculography/ Visually evoked response equipment (ERG, EOG and VER))
(26) Operating glasses (2X, 4X, 6X)/ Binomag
(27) Ophthalmic cryo equipment
(28) Ophthalmic hydraulic chair
(29) Ophthalmic operating lights and fibre optic lights
(30) Ophthalmic/Xenon Arc
(31) Ophthalmoscope - Direct/ Indirect
(32) Ophthalmo dynamometer
(33) Pachhy meter-Optical/ Electronic
(34) Pantoscope
(35) Phaco-emulsification system (fragmentome)
(36) Photoelectric Keratoscope and Thermokeratoscope
(37) Photo slit lamp
(38) Prism bars
(39) Projection magnifier for contact lens inspection and verification
(40) Pseudo-isochromatic chart book/Ishaire
(41) Radiuscope base curve (for measurement of contact lenses)
(42) Refractometer
(43) Retinoscope Streak/spot
(44) Roper Hall foreign Body Locator
(45) Silicone Sponges/rubber/ bands, for Retinal Detachment Surgery
(46) Slit lamp biomicroscope
(47) Softometer for measurement of the base curve of soft contact lens
(48) Specular microscope with monitor and recorder
(49) Stereozoom microscope for inspection of contact lens
(50) Sterilisers (high speed/ ethylene)
(51) Surgical Operating Microscope Manual
(52) Surgical Operating Zoom Microscope with close circuit T.V. Camera
(53) Synoptophore
(54) Tonometer (Schtotz/ Applensation/Pheumo)
(55) Ultrasonography A.B.M. Scan/ Pacchymeter/cleaner
(56) Visual field recording equipment
(57) Vitrectomy equipment (Ocutome system)
(58) Yag Laser
(59) Diode Laser
(60) Excimer Laser
(61) Australia Antigen RIA Kit
(62) Cardiac catheter with guidewire
(63) Clips for aneurysms and clips applying forceps in Neuro-surgery
(64) Cardio vascular suture
(65) Cadiovascular special instruments, namely:-
(i) Coronary perfusion cannulae
(ii) Electrical or gas operated sternal cutter
(iii) High pressure stop cock and connector for pressure recording
(iv) Vascular bull-dog clamps
(v) Vascular clamps
(vi) Vascular needle holder
(vii) Vascular scissors straight or angled
(viii) Vascular tissue forceps
(66) Compressed air breathing apparatus complete
(67) D.C. Defibrillator for internal use and pace makers
(68) Endotracheal tube
(69) Haemodialysor
(70) Heart lung machine
(71) Heart valve prosthesis including valve frame
(72) Nebulized humidifier
(73) Hydrocephalus shunt
(74) Hyper-baric oxygen chamber
(75) Fogarty and embolectomy catheter
(76) Implantable cardiac pacemaker
(77) Intra-arterial catheter and guidewire and material for intervention radiology
(78) Intra-cardiac patches
(79) Nebulizer excluding:-
(i) Ultrasonic nebulizer
(ii) Heat nebulizer
(80) Omayya reservoir for intraventricular investigation/ therapy
(81) Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stone with continuous irrigation and suction with ultrasonic Lithotrite, etc.
(82) Ostomy product (Appliance) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bag, belt, adhesives seal or disc or roll adhesive remover, skin barrier micropore surgical tape, bag closing clamp karaya seal paste or powder, irrigation set, plastic or rubber faceplate, flanges, male or female urinary incontinency set, skin gel, in parts or sets
(83) Oxygenator
(84) Plastic disposable 3-way connector
(85) Portable intermittent positive, pressure breathing apparatus
(86) Pulmoflator
(87) Respirator including ventimeter
(88) Sengstaken tube
(89) Tracheostomy tube
(90) Ventilator used with anaesthesia apparatus
(91) Vascular graft
(92) Tracheostomy tube of plain PVC, low pressure PVC, Red Rubber Plain, and Red Rubber cuffed
(93) Various types of Cardiac catheter including balloon tipped, double Lumen and PTCA catheter, balloon dilatation catheter and Endomyocardial biopsy forcep
(94) Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces
(95) Programmer for pacemaker
(96) Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set; Transfer pack 1000 ml. and 300 ml.; disposable pherasis bowl 225 ml. and 373 ml.; hydoxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags
(97) AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses
(98) Iridium wire
(99) Anti-HLA sera (AB-CDR)
(100) T.P.H.A. Kits and AIDS diagnostic kits
(101) Gamma knife
(102) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy
(103) Cell Separator
(104) Pressure Transducer and Pressure Amplifier
(105) Cell Saver
(106) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system
(107) Craniotome (Pneumatic and Electric Equipment) and Drills
(108) Binocular Loupes
(109) Intra Aortic Ballon Pump
(110) Remote After Loading Brachy Therapy Equipment
(111) Dosimetry System
(112) Cell Saver Equipment
(113) Cell Washer
(114) Thawer Equipment for Blood Warming
(115) Mammography Unit
(116) O2 Concentrator
(117) Ventricular Assist Device
(118) Pace Maker
(119) Activated Clot Time Machine
(120) Cobalt Therapy Unit
(121) Colour Doppler Ultrasound Scanner
(122) SPECT Gamma Camera
(123) Deep Therapy Unit
(124) Cardiac and Vascular Angiography System including Digital substraction Angiography
(125) Pulse Oximeter
(126) Blood Gas Analyser
(127) Sodium Potassium Analyser
(128) Ultrasonic Surgical Aspirator
(129) Intra Cranial Pressure Monitoring Equipment
(130) Radio Therapy Simulator
(131) Treatment Planning System
(132) Angiography Contrast Agent
(133) Image Intensifier
(134) Magnetic Resonance Imaging System
(135) Surgical Laser
(136) Electro/Hydraulic Operating Table for Cardio Thoracic and Neuro Surgery
(137) Auto Analyser for Enzymes, Drug Levels and Biochemical investigations
(138) Implants for pain relief and bladder control
(139)
OMITTED
(Sl.No.139 has been omitted vide Ntf No.30/2002-CE., date 31/05/2002)
[OLD(139) Artificial electronics larynx instruments
] (140) Ventilators other than those used with anaesthesia
(141) Digital Video EEG System
(142)
OMITTED
(Sl.No.142 has been omitted vide Ntf No.30/2002-CE., date 31/05/2002)
[OLD(142) Instruments and implants for severely physically handicapped patient and joint replacement and spinal instrument and implant including bone cement
](143) Linear accelerator.
(144) Small portable pump used for giving slow infusion of anti-cancer drug or thalassaemic drug.
[F. No. 334/1/2002-TRU]
(T.R. Rustagi)
Joint Secretary to the Government of India
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