| S. No. | Chapter or heading No. or sub-heading No. | Description of goods | Rate under the First Schedule | Rate under the Second Schedule | Condition No. |
|---|
| 121 | [OMITTED
54.02 | Textured yarn (including draw twisted and draw wound yarn) of polyesters manufactured by an independent texturiser who does not have the facilities in his factory (including plant and equipment) for producing partially oriented yarn (POY) of polyesters falling under sub-heading No. 5402.42 | Rs. 2.50 per kg. | Nil | 27 ] |
| 122 | [OMITTED
5402.10, 5402.41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69 | Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent. | Nil | - | 20 ] |
| 123 | [OMITTED
5402.32 or 5402.52 | Twisted polyester filament yarn | Nil | Nil | 28 ] |
| 124 | [OMITTED
5402.31 or 5402.51 | Twisted nylon filament yarn | Nil | - | 29 ] |
| 125 | [OMITTED
5403.20 or 5403.32 | Twisted viscose filament yarn | Nil | - | 30 ] |
| 126 | [OMITTED
5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31,5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 | Dyed, printed, bleached or mercerised yarn, whether single, multiple(folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn | Rs. 9 per kg. | Nil | 31 ] |
| 127 | [OMITTED
5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 | Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn | Nil | Nil | 32 ] |
| 128 | [OMITTED
5402.39 or 5402.59 | Twisted polypropylene filament yarn | Nil | - | 33 ] |
| 129 | [OMITTED
5404.10 | The following goods, namely:-
(a) Monofilament of high density polyethylene or polypropylene; and
(b) Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent. | Nil | - | 20 ] |
| 130 | [OMITTED
5406.21, 5406.22, 5406.23 or 5406.29 | Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms | Nil | - | - ] |
| 131 | [OMITTED
5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 | Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, but with or without the use of machines | Nil | - | - ] |
| 132 | [OMITTED
5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22, 5407.23 or 5407.29 | Fabrics, woven on handlooms and,-
(a) processed without the aid of power or steam; or
(b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms. | Nil | - | - ] |
| 133 | [OMITTED
55 | Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of | Nil | - | - ] |
| 134 | [OMITTED
55 | Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed one hundred and fifty rupees per square metre and the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is followed if the said fabrics are processed elsewhere than in the factory of production | Nil | - | - ] |
| 135 | [OMITTED
5501.20 | Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre | Nil | - | - ] |
| 136 | [OMITTED
55.09 or 55.10 | The following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely:-
(a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks;
(b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content;
(c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content; or
(d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. | Nil | - | 15 ] |
| “136A | [OMITTED
5506.20 | Polyester staple fibres, carded, combed or otherwise processed for spinning, containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content manufactured by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission | Nil | - | 23A”;] |
| (S. No. 136A has been inserted vide Ntf. No. 43/2002-CE, Dt. 22/08/2002) |
| 137 | [OMITTED
55.09 | Yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content, manufactured or purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission
[OLD
Yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by KVIC or such organisation approved by KVIC, as the case may be, on its own bank account] | Nil | - | 24 ] |
| (Description of goods at S. No. 137 has been substituted vide Ntf. No. 43/2002-CE, Dt. 22/08/2002) |
| 138 | [OMITTED
55.10 | Yarn of artificial staple fibre | Nil | - | 26 ] |
| 139 | [OMITTED
55.11, 55.12, 55.13 or 55.14 | Fabrics of man made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely :-
( a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and
(b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content. | Nil | - | - ] |
| 140 | [OMITTED
55.11, 55.12, 55.13 or 55.14 | Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam , or fabrics of man made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by Government of India for the development of Handlooms, other than the following, namely :-
( a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and
(b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content. | Nil | - | - ] |
| 141 | [OMITTED
56.02 | Jute felt | Nil | - | - ] |
| 142 | [OMITTED
56.07 | All goods (other than dipped cords falling under sub-heading 5607.90 of the First Schedule) | Nil | - | 34 ] |
| 142A | [OMITTED
56.07 | Nylon twine used within the factory of production | Nil | - | -] |
(S.No. 142A has been inserted vide NTF. NO. 01/2003-CE, DT. 02/01/2003)
|
| 143 | [OMITTED
56.07 or 56.09 | All goods made without the aid of power | Nil | - | - ] |
| 144 | [OMITTED
58.01, 58.02 or 58.06 | All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam. | Nil | - | - ] |
| 145 | [OMITTED
58.05 | Embroidery, other than those not subjected to any process | Nil | - | - ] |
| 146 | [OMITTED
5806.31 or 5806.32 | Narrow woven fabrics of cotton or man- made fibres | Nil | - | - ] |
| 147 | [OMITTED
5806.39 | The following goods, namely :-
(a) Hair belting of wool;
(b) Strips of jute made from fabrics on which the appropriate duty of excise under the First Schedule has already been paid and intended for supply to the Indian Army. | Nil | - | - ] |
| 148 | [OMITTED
59 | Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics | Nil | - | 5 ] |
| 149 | [OMITTED
59.03 | Fabrics of jute, impregnated, coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute | Nil | - | - ] |
| 150 | [OMITTED
5906.91 or 5906.99
[OLD -5906.99 ] | Rubberised textile fabrics | Nil | - | 20 ] |
(Column (2) of S. No. 150. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 151 | [OMITTED
59.10 | Unprocessed cotton belting, woven | Nil | - | - ] |
| 152 | [OMITTED
60.01 or 60.02 | Knitted or crocheted fabrics, processed without the aid of power or steam | Nil | - | - ] |
| 153 | [OMITTED
61 or 62 | The following goods, namely:-
(i) Raincoats;
(ii) Undergarments including brassieres, panties, briefs, girdles, corsets, slips, vests, singlets, petticoats, braces, suspenders, garters and similar articles;
(iii) Clothing accessories, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves, mittens and mitts. | Nil | - | - ] |
| 154 | [OMITTED
62.01 | Articles of apparel, not knitted or crocheted, made out of handloom fabrics | Nil | - | 35 ] |
| 155 | [OMITTED
63 | Made up textile articles made out of handloom fabrics | Nil | - | - ] |
| 156 | [OMITTED
63.01 | The following blankets, the value of which does not exceed Rs.150 per square metre, namely:-
(a) blankets of wool;
(b) blankets of yarn of shoddy falling under heading No.55.09 or heading No.55.10 of the First Schedule | Nil | - | - ] |
(Column (2) to (6) from Sl. No. 109. to 156. has been omitted with effect form the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 157. | 64.01 | Footwear of retail sale price not ex ceeding Rs. 250 per pair
Explanation.- “Retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale | Nil | - | 35A |
(Sl. No. 157 has been substituted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| [OLD-157 | 64.01 | Footwear of retail sale price not exceeding Rs. 125 per pair
Explanation:- “Retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. | Nil | - | - ] |
| 157A | 66.01 | Parts of umbrellas and sun umbrellas | Nil | - | - |
| 157B | 66.02 | Parts of walking-sticks, seat-sticks,whips, riding-crops and the like | Nil | - | - |
| 157C | [OMITTED- 6807.20 | All goods | Nil | - | - ] |
| 157D | 6903.10 | All goods | Nil | - | - |
(Columnw (2) to (6) of Sl. No. 157C has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
(Sl.No.157A, 157B, 157C, 157D has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 158 | 68 | Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used | Nil | - | 36 |
| 159 | 68 or 69 | Stoneware, which are only salt glazed | Nil | - | - |
| 160 | 68 or 69 | Sand lime bricks | Nil | - | - |
| 161 | 68.07 | Goods manufactured at the site of construction for use in construction work at such site | Nil | - | - |
| 162 | 68.07 | Goods manufactured by Nirman Kendras and Nirmithi Kendras | Nil | - | 37 |
| 163 | [OMITTED
6906.10 | Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles
Explanation.- For the purposes of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles. | 16% | - | 20 ] |
(Column (2) to (6) of Sl. No. 163. has been omitted with effect from the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 164. | 69 | Ceramic tiles subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles | Nil | - | 20 and 38 |
(Sl. No. 164. has been substituted with effect from the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
[OLD
164 | 6906.10 | Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold | Nil | - | 20 and 38 ] |
| 165 | 6906.90, 69.07, 69.09, 69.10 or 69.11 | All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.
Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods | 16% | - | 20 |
| 166 | 70 | Glassware produced by mouth-blown process | Nil | - | - |
| 167 | 70 | Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government | Nil | - | - |
| 168 | 70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90 | All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods
Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. | 16% | - | 20 |
| 169 | 70.15 | All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods
Explanation.-For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods. | 16% | - | 20 |
| 170 | 71 | Primary gold converted with the aid of power from any form of gold
Explanation. - For the purposes of the exemption, “primary gold” means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. | Nil | - | - |
| 171 | 71 | (I) Articles of -
(a) gold; (b) silver; (c) platinum; (d)palladium; (e) rhodium; (f) iridium; (g)osmium; or (h) ruthenium; | Nil | - | 20A |
(II) Ornaments and the like articles made of gold or silver or platinum or any one or more of them, whether or not set -
(a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or
(b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof; | Nil | - | 20A |
| (III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; | Nil | - | - |
(IV) Precious and semi-precious stones, synthetic stones and pearls
Explanation.- For the purposes of entries (I), (II) and (III), as the case may be, -( i) “ornament” means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or platinum or any one or more of them, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments;
(ii) “metal” shall include,- (a) any alloy in which any of the metals specified in this entry at item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy;
(b) any alloy in which the gold content is not less than 37.5 per cent. by weight;
(iii) “articles” in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. | Nil | - | - |
| 172 | 71 | Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires | Nil | - | - |
| [OMITTED- 172A | 72 | All goods | 12% [OLD- 8% ] | - | - ] |
(Column (4) of Sl. No. 172A has been substituted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
(Sl. No. 172A has been inserted vide Ntf. No. 16/2004-CE, Dt. 28/02/2004)
|
| 173 | 72 | Hot rolled/cold rolled sheets and strips cut or slit on job work | Nil | - | 20 and 39 |
| 174 | 73 | Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder | Nil | - | 40 |
| 175 | 73.02 | Railway or tramway track construction material of iron and steel
Explanation.- For the purposes of this exemption, the value of goods shall be the value of goods excluding the value of rails. | 16% | - | 41 |
| 176 | 73.10 | Metal containers | Nil | - | 42 |
| 177 | 73.10 or 73.26 | Mathematical boxes, geometry boxes and colour boxes | Nil | - | - |
| 178 | 73.21 or 74.17 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy | Nil | - | - |
| 179 | 73.21 or 94.05 | Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas | Nil | - | - |
| 179A | 7323.90 | Parts of all goods, other thanparts of pressure cookers | Nil | - | - |
| 179B | 7326.19 | Forgings and forged products ofiron or steel used in the manufacture of parts andaccessories of cycle and cycle rickshaws falling under Chapter40, 73, 83, 85, 87 or 95 | Nil | - | - |
| 179C | 7326.21 | All goods | Nil | - | - |
| (Sl.No.179A, 179B, 179C has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 180 | 74.02 or 74.03 | Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts | Nil | - | 43 |
| 181 | 74.09 | All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts | Nil | - | 43 |
| 182 | 74.09 | Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils | Rs. 3500 per metric tonne | - | 43 and 44 |
| 183 | 74.09 or 74.10 | Copper strip and foil, intended to be used for manufacture of imitation “Zari” | Nil | - | - |
| 183A | 7418.10 | Parts of all goods | Nil | - | - |
| (Sl.No.183A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 184 | 76.01 | Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils | Nil | - | 45 |
| 185 | 7604.21, 7604.29, 7604.30, 76.08 or 76.09 | Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of, -
(1) artificial limbs; or
(2) any of the following rehabilitation aids, namely:-
(i) Somi brace
(ii) Ash brace
(iii) Taylor brace
(iv) Four post collars
(v) Thumb splint
(vi) Finger splint
(vii) Axilla crutches
(viii) Elbow crutches
(ix) Walking frames
(x) Wheel chair or Tricycle components
(xi) Braille shorthand machine
(xii) Folding cane for blind | Nil | - | 5 |
| 186 | 76.06 | Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils | Nil | - | 20 and 45 |
| 187 | 76.06 | Aluminium circles | Rs. 2500 per metric tonne | - | 20 and 45 |
| 188 | 76.12 | Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power | Nil | - | - |
| 188A | 7615.10 | Parts of all goods, other than parts of pressure cookers | Nil | - | - |
| (Sl.No.188A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 189 | 82 | Pencil sharpeners and blades thereof | Nil | - | - |
| 190 | 82.06 | Tools put up in sets | Nil | - | 46 |
| 191 | 84 | The Coir processing machinery specified in List 5, supplied under Integrated Coir Development Project being implemented by the Government of Kerala | Nil | - | - |
| 192 | 84 | Spinnerettes made, interalia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes | 16% | - | 47 |
| 193 | 84, 85, 90 or any other Chapter | Machinery or equipment specified in List 6 | Nil | - | - |
| 194 | 84 or 87 | Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42
Explanation.- For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944, when sold by the manufacturer as spare parts or spare components | Rate of duty applicable on the said parts and components of motor vehicles | - | - |
| 195 | 84 or any other Chapter | Machinery or equipment for use in silk textile industry as specified in List 7 | Nil | - | - |
| 196 | 84 or any other chapter | Goods specified in List 8 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 | - | 4 and 5 |
| (Pl. refer Cir. No. 672/63/2002-CX, Dt. 23/10/2002 for S. No. 196 ) |
| 196A | 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 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 | - | 47A |
|
| (Sl.No.196A has been inserted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002) |
| 196A | 8413.91 or 8414.99 | Parts of hand pumps | Nil | - | - |
| 196B | 8414.91 | All goods | Nil | - | - |
| (Sl.No.196A & 196B has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| “197. | 84.15 | Parts of air-conditioning machines (other than condensing units and cooling units of split air-conditioning machines) | -- | Nil | --”. |
(S.No. 197 has been substituted vide Ntf. No. 50/2002-CE, Dt. 25/09/2002)
(Pl. refer Cir. No. 666/57/2002-CX, Dt. 25/09/2002 for Exemption to parts of air conditioning machines)
|
[OLD -
197 | 84.15 | Parts of air-conditioning machines | - | Nil | - ] |
| 198 | 84.30 or 87.05 | (i) Drilling rigs falling under heading No. 84.30, 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; | 16% | - | 48 |
(ii) Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, 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. | 16% | - | 48 |
| 199 | 84.45, 84.48, 8483.90, 84.84, 8485.90 | Goods required by a jute mill for making jute textiles | Nil | - | 4 |
| 200 | 84.46 | Automatic shuttle or shuttleless looms | Nil | - | - |
| (In this Sr.No.col.3 has been substituted vide Corrigendum date 3/04/2002) |
| 201 | 8452.19 | Sewing machines, other than those with in-built motors | Nil | - | - |
| 201A | 8481.20 or 8481.92 | All goods | Nil | - | - |
| (Sl.No.201A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 202 | 85.24 | Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format | Nil | - | - |
| 202A | 8524.32 | All goods | Nil | - | - |
| (Sl.No.202A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 203 | 85.24 | 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) television and sound recording media such as video tapes and video discs | Nil | - | 49 |
| 204 | [OMITTED- 85.28 | Colour television receivers,-
(i) where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer; | 16% | - | - |
(ii) in other cases of -
(a) screen size upto 36 cm | Rs.1500 per set | - | |
| (b) screen size exceeding 36 cm but not exceeding 54 cm | Rs. 2800 per set | - | |
| (c) screen size exceeding 54 cm but not exceeding 68 cm | Rs. 4300 per set | - | |
| (d) screen size exceeding 68 cm but not exceeding 74 cm | Rs. 11200 per set | - | |
| (e) screen size exceeding 74 cm but not exceeding 87 cm | Rs. 12900 per set | - | |
| (f) screen size exceeding 87 cm but not exceeding 105 cm | Rs. 17900 per set | - | |
(g) screen size exceeding 105 cm
Explanation.- For the purposes of this entry, ‘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 advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. | Rs. 33000 per set | - | ] |
(Column (2) to (6) of Sl. No. 204 has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| 205. | 85.28 | All goods | 16% | - | - |
(Sl. No. 205 has been substituted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| [OLD-205 | 85.28 | All goods other than colour television receivers | 16% | - | - ] |
| 205A. | 85 | Integrated Receiver Decoder, also known as Set-top Box | Nil | - | - |
(Above S.No. 205A has been inserted vide Ntf. No. 55/2003-CE, Dt. 24/06/2003)
|
| 206 | [OMITTED- 85.29 | Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets. | 8%[OLD
Nil] | - | [OMITTED
5 ]] |
(Column (2) to (6) of Sl. No. 206 has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
(Column (4) & (6) of Sl. No. 206. has been substituted & omitted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 207 | 86.01 to 86.06 | All goods | Nil | - | 50 |
| 208 | 87 | Motor vehicle falling under -
(i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or | 16% | Nil | 51 |
| (ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi | 16% | Nil | |
| 209 | 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 the 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 platform trucks, work trucks or tow tractors which are run solely on electrical 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% [OLD
16%] | Nil | - |
(Column (4) of Sl. No. 209. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 210 | 87 | Chassis for use in the manufacture of battery powered road vehicles | -
[OLD 16%] | Nil | 5 |
| (Column (4) of Sl.No. 210. has been substituted vide Ntf. No. 19/2003-CE, Dt. 05/03/2003) |
| 211 | 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 | Nil | - |
| 212 | 87 | (i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons;
(ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquiefied gases), falling under heading No. 87.04; and
(iii) three wheeled motor vehicles | Nil | Nil | 52 |
| 213 | [OMITTED- 87.01 | Tractors of engine capacity exceeding 1800cc, 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. | 16% | - | - ] |
(Column (2) to (6) of Sl. No. 213 has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)br>
|
| 214 | 87.02, 87.03, 87.04 or 87.16 | (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - | | | 53 |
| (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; | 16% | 8%[OLD - 16%] | |
| (ii) for the transport of more than twelve persons, excluding the driver ; | 16% | Nil | |
| (iii) for the transport of not more than six persons, excluding the driver, including station wagons ; | 16% | 8%[OLD - 16%] | |
| (iv) for the transport of goods, other than petrol driven ; | 16% | Nil | |
| (v) for the transport of goods, other than mentioned against (iv) above. | 16% | 8%[OLD - 16%] | |
(2) Vehicles of heading No. 87.16 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% | - | 53 |
| (Column (5) of Sl.No. 214, (1) items (i), (iii) & (v) has been substituted vide Ntf. No. 19/2003-CE, Dt. 05/03/2003) |
| 215 | 87.02, 87.04 or 87.06 | Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor)
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. | -
[OLD 16%] | Nil | - |
| 216 | 87.03 | Cars for physically handicapped persons | 8%
[OLD- 16% ] | Nil | 54 |
(Column (4) of S.No. 216 has been substituted vide Ntf. No. 52/2003-CE, DT. 17/06/2003)
|
| (Pl. refer Cir. No. 640/31/2002-CX, Dt. 24/06/2002 for S.No. 216) |
| 217 | 87.05 | Special purpose motor vehicles | Nil | - | 55 |
| 218 | 87.06 | Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab | -
[OLD 16%] | Nil | - |
| (Column (4) of Sl.No. 215. & 218. has been substituted vide Ntf. No. 19/2003-CE, Dt. 05/03/2003) |
| 219 | 87.09 | 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. | 16% | - | - |
| 219A | 87.14 | Parts and accessories of vehicles of heading Nos. 8712 and 8713 [OLD- Parts and accessories of vehicles of heading No. 87.12] | Nil | - | - |
(Column (3) of Sl. No. 219A. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
(Sl.No.219A has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| “219B. | 7315.00 | Chains of vehicles of heading No. 87.12 | Nil | - | - |
| 219C. | 8512.00 | Dynamos, head lamps, side lamps, tail lamps of vehicles of heading No. 87.12 | Nil | - | - ”. |
(S. No. 219B & 219C has been inserted vide Ntf. No. 44/2002-CE, Dt. 28/08/2002)
|
| 220 | 87.16 | 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 | - | - |
| 221 | 9003.11 or 9003.19 | Frames and mountings for spectacles, goggles or the like, of value below Rs. 500 per piece | Nil | - | - |
| 222 | 9004.90 | All goods other than sunglasses for correcting vision | Nil | - | - |
| 223 | 90.17 | Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments | Nil | - | 5 |
| 223A | 90.18,90.19 or 9022.10 | Parts and accessories | Nil | - | - |
| 223B | 90 or any other Chapter | Parts and accessories of medical equipment and other goods specified in List I annexed to notification No.10/2002-Central Excise, dated the 1st March, 2002 | Nil | - | - |
| (Sl.No.223A & 223B has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 224 | 90.27 | 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 as defined 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 | - | - |
| 225 | [OMITTED- 91.08, 91.09, 91.10, 91.11, 91.12, 91.13 or 91.14 | Parts and components used in the manufacture of watches and clocks of retail sale price not exceeding Rs. 500/- per piece.
Explanation.- For the purposes of this exemption, "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. | Nil | - | 5] |
(Column (2) to (6) of Sl. No. 225 has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| 226 | 94.04 | Rubberised coir mattresses | Nil | - | - |
| 226A | 9405.10 | Parts of kerosene pressurelanterns including gas mantles for use in kerosene pressure lanterns | Nil | - | - |
| 226B | 95.01, 95.02 or 95.03 | Parts and accessories | Nil | - | - |
| (Sl.No.226A & 226B has been inserted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002) |
| 227 | 95 | Sports goods
Explanation.- “Sports goods” for the purposes of this entry do not cover articles and equipment for general physical exercise. | Nil | - | - |
| 228 | 96.03 | All goods other than tooth brushes | Nil | - | - |
| 229. | 96.08 | 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 | - | - |
| 230. | 96.08 | Following goods, namely:-
(i) Parts of pens
(ii) Parts (excluding refills) of ball point pens
(iii) Parts of refills of ball point pens | Nil | - | - |
(Sl. No. 229 & 230 has been substituted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| [OLD- 229 | 96.08 | Pens and parts thereof, of value not exceeding Rs. 100 per piece | Nil | - | - |
| 230 | 96.08 | Ball point pens including refills for ball point pens and parts thereof, of value not exceeding Rs. 100 per piece | Nil | - | - ] |
| 231 | 96.08 or 96.09 | Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils | Nil | - | 5 |
| 232 | 96.08 | Pencils | Nil | - | - |
| 233. | Any Chapter | Goods supplied for,-
(a) the official use of foreign diplomatic or consular missions in India; | Nil | Nil | 56 |
| (b) the personal use of diplomatic agents/career consular officers in India. | Nil | Nil | 56A |
| (Above Sl. No. 233 has been substituted vide Ntf. No. 51/2002-CE, Dt. 01/10/2002) |
| [OLD - 233 | Any Chapter | Goods supplied for the official use of foreign diplomatic or consular missions in India | Nil | Nil | 56 ] |
| 234 | 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 | - | - |
| 235 | 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 | Nil | 57 |
| 236 | Any Chapter | Goods other than the following, namely:-
(a) Electrical stampings and laminations;
(b) Bearings; and
(c) Winding wires. | Nil | - | 58 |
(Pl. refer Cir. No. 678/69/2002-CX, Dt. 04/12/2002 - Classification and dutiability of "thrust bearing assembly" for above S.No. 236.)
|
| 237 | Any Chapter | Non-conventional energy devices/ systems specified in List 9 | Nil | - | - |
| 237A. | 32,38,39,44 or 70 | Goods specified in List 9A, for the manufacture of rotor blades for wind operated electricity generators | Nil | - | 58A |
| (Sl. No. 237A. has been added vide NTF. NO. 29/2005-CE, DT. 31/05/2005) |
| 238 | Any Chapter | Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06 | Nil | - | 5 |
| 239 | 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 No. 87.06 of a motor vehicle of Chapter 87 | Nil | - | 59 |
| 240 | 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 screws, ball and roller bearings and other parts falling within the First Schedule or the Second Schedule, as the case may be. | Nil | - | - |
| 241 | Any Chapter | Parts of hearing aids [OLD - Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the First Schedule] | Nil | - | - |
(Column (3) of Sl. No. 241. has been substituted vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 242 | Any Chapter | Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09 | Nil | - | - |
| 243 | Any Chapter | Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09 | Nil | - | - |
| [OMITTED-244. | 15.02 or15.03 | The following goods namely:-
(A) All goods other than refined edible oils | Nil | - | - |
| (B) Refined edible oils | Re. One per kilogram | - | - |
| (C) Refined edible oils, if manufactured out of refined edible oils on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid | Nil | - | -”; |
| | | Explanation.- For the purposes of this exemption, “refined edible oil” means fixed vegetable oils, which subsequent to their expression or extraction, have undergone any one or more of the following processes, namely:-
(a) treatment with alkali or acid;
(b) bleaching; and
(c) deodorisation,
and conforms to the standards of “refined vegetable oil” read with the standards for the specified edible oils, as prescribed in the Prevention of Food Adulteration Act, 1954 (37 of 1954) and rules made thereunder. | | | ] |
(Sl. No. 244. has been substituted vide Ntf. No. 37/2003-CE, Dt. 30/04/2003)
|
[OLD-
244. | 15.02 or 15.03 | All goods (other than refined edible oils, bearing a brand name and put up in unit containers for retail sale)
Explanation.- For the purposes of this exemption,-
(i) “refined edible oil” means fixed vegetable oils, which subsequent to their expression or extraction, have undergone any one or more of the following processes, namely:-
(a) treatment with an alkali or acid;
(b) bleaching; and
(c) deodorisation,
and conforms to the standards of “refined vegetable oil” read with the standards for the specified edible oils, as prescribed in the Prevention of Food Adulteration Act, 1954 (37 of 1954) and rules made thereunder; and (ii) “brand name” means a brand name, whether registered or not, that is to say, a name or mark, such as a symbol, monogram, label, signature or invented words or any other writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of identity of that person. | Nil | - | -] |
| [OMITTED-245. | 15.04 | The following goods namely:- | | | |
| (A) All goods | Rs. 1.25 per kilogram | - | - |
| (B) Bakery shortening or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as 'Vanaspati', if manufactured out of bakery shortening or 'Vanaspati' on which the appropriate duty of excise under the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional duties of customs under the Customs Tariff Act, 1975 (51 of 1975) has already been paid. | Nil | - | - ] |
(In S.No. 171, columns (6) has been substituted and Columns (2) to (6) at S.No. 172A, 244 & 245 has been omitted vide NTF. NO. 05/2005-CE, DT. 01/03/2005)
(Sl. No. 245. has been substituted vide Ntf. No. 56/2004-CE, Dt. 31/12/2004)
|
[OLD-
245. | 15.04 | The following goods namely:- | | | |
| (A) All goods (other than (a) partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as “Vanaspati”, and (b) bakery shortening) | Nil | - | - |
| (B) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as “Vanaspati” | Rs. 1.25 per kilogram | - | - |
| (C) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as “Vanaspati”, if manufactured out of bakery shortening or “Vanaspati” on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid | Nil | - | - ] |
(Sl. No. 245. has been substituted vide Ntf. No. 37/2003-CE, Dt. 30/04/2003)
|
[OLD-
245. | 15.04 | All goods (other than (a) partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as “Vanaspati”, and (b) bakery shortening, bearing a brand name and put up in unit containers for retail sale)
Explanation.- For the purposes of this exemption “brand name” means a brand name, whether registered or not, that is to say, a name or mark, such as a symbol, monogram, label, signature or invented words or any other writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of identity of that person. | Nil | - | -] |
| 246. | 1508.90 | All goods (other than margarine and other similar edible preparations, bearing a brand name and put up in unit containers for retail sale)
Explanation.- For the purposes of this exemption “brand name” means a brand name, whether registered or not, that is to say, a name or trade mark, such as a symbol, monogram, label, signature or invented words or any other writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of identity of that person. | Nil | - | - |
| 246A. | 1508.90 | Margarine | Nil | - | - |
(Sl. No. 246A. has been inserted vide Ntf. No. 37/2003-CE, Dt. 30/04/2003)
|
| 247. | 1704.90 | Sugar confectionery (excluding white chocolate), not containing cocoa | 8% | - | - |
| 248. | 1905.11 | Biscuits | 8% | - | - |
| 249. | [OMITTED- 21.07 | Scented supari | 8% | - | -] |
(Column (2) to (6) of Sl. No. 249 has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| 250. | 26.19 | Slag arising in the manufacture of iron and steel | Nil | - | - |
| 251. | 30 | Cyclosporin | Nil | - | - |
| 252. | 28, 29, 30 or 38 | The following goods, namely:-
(A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 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) Bulk drugs used in the manufacture of the drugs or medicines at (A) above | Nil | - | 5 |
| 253. | 28, 29 or 30 | All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from excise duty | Nil | - | - |
| 254. | 24 or 30 | Nicotine polacrilex gum | Nil
[OLD 8% ] | - | - |
(Column (4) of Sl. No. 254. has been substituted vide Ntf. No. 37/2003-CE, Dt. 30/04/2003)
|
| 255. | 30 or any other Chapter | Drugs and materials | Nil | - | 60 |
| 256. | 3605.10 or 3605.90 | Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely :-
(i) the process of giving the veneer flats or strips, the configuration of a matchbox including the outer slide or the inner slide with the use of match paper;
(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes, veneers or cardboards;
(vi) packaging.
[OLD- Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely:-
(i) the process of giving-
(a) the card board flats or strips, the configuration of a match box including the outer slide or the inner slide, or
(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;
(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes or veneers or cardboards;
(vi) packaging ] | Nil | - | - |
(Column (3) at Sl. No. 256 has been substituted vide NTF. NO. 37/2005-CE, DT. 30/12/2005)
|
| 257. | [OMITTED- 3605.10 or 3605.90 | Matches | 8% | - | -] |
(Column (2) to (6) of Sl. No. 257 has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| 258. | 70.11 | Rough ophthalmic blanks, for manufacture of optical lenses | 8% | - | - |
| 259. | 7101.39 | Gold arising in the course of manufacture of copper or zinc by smelting | Nil | - | - |
| 260. | 7323.10 or 7615.20 | Pressure cooker | 8% | - | - |
| 260A. | 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 the Delhi MRTS Project | Nil | Nil | 61 |
(S. No. 260A. has been inserted vide Ntf. No. 29/2003-CE, Dt. 01/04/2003)
|
| 261. | Any Chapter | Following goods namely:-
(a) Computers of heading 84.71
(b) parts, used within the factory of production for manufacture of computers of heading 84.71
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 | Nil | - | - |
(Sl. No. 261 has been substituted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| [OLD- 261. | 84.71 | Computer
Explanation.- For the purposes of this exemption, the value of computer shall be the value of the computer excluding the value of software pre-loaded on the computer, with or without an accompanying media. | 8%[OLD- 16%] | - | - ] |
| 261A. | 84.71 or 84.73 | The following goods, namely:-
(a) Microprocessor for computer, other than motherboards;
(b) Floppy disc drive;
(c) Hard disc drive;
(d) CD-ROM drive | Nil | - | - |
(S. No. 261A. has been inserted vide Ntf. No. 04/2004-CE, Dt. 15/01/2004)
|
| 262. | 8524.90 | The following goods, namely:-
(A) Recorded audio compact discs (CDs);
(B) Recorded video compact discs (VCDs);
(C) Recorded digital video discs (DVDs)";
[OLD - Recorded audio CDs] | Nil | - | - |
(Column (4) at S. No. 261. & column (3) at Sl. No. 262 has been substituted vide Ntf. No. 02/2004-CE, Dt. 08/01/2004)
|
| 263. | 85.24 | CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper | Nil | - | - |
| 264. | 8525.20 | Cellular Phones and Radio trunking terminals | Nil | - | - |
| 265. | 8527.90 | Portable receivers for calling, alerting or paging | Nil | - | - |
| 266. | 8529.90 or any Chapter | Parts, components and accessories of mobile handsets including cellular phones | Nil | - | 5 |
| 267. | 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 | - | 5 |
| (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 | - | 5 |
| 268. | 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 | - | 5 |
| 269. | 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 | - | 5 |
| 270. | 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 | - | - |
| 271. | 90 or any other Chapter | Blood Glucose Monitoring System (Glucometer) and test strips | Nil | - | - |
| 272. | 9402.10 | All goods | 8% | - | - |
(S. No. 272. has been substituted vide Ntf. No. 02/2004-CE, Dt. 08/01/2004)
|
[OLD -
272. | 94.02 | Dentists’ chairs | 8% | - | -] |
(Sl. No. 244. to 272. has been added vide Ntf. No. 06/2003-CE, DT. 01/03/2003)
|
| 273. | [OMITTED- 1905.20 | All goods | 8% | - | - ] |
| 274. | 1905.39 | Wafer biscuits | 8% | - | - |
| 275. | 69 | Ceramic tiles, manufactured in a factory not using electricity for firing the kiln
[OLD-
Ceramic tiles manufactured in a factory not using electricity, liquefied petroleum gas (LPG) or propane gas for firing the kiln ] | 8% | - | 62 |
(Column (3) of Sl. No. 275. has been substituted vide Ntf. No. 60/2003-CE, DT. 29/07/2003)
|
(Sl. No. 275. has been substituted vide Ntf. No. 45/2003-CE, Dt. 14/05/2003)
|
[OLD-
275. | 69 | Ceramic tiles, manufactured in a factory not using electricity, or petroleum products falling under heading Nos. 27.09, 27.10, 27.11 or 27.13, for firing the kiln | 8% | - | -] |
(Sl. No. 273. to 275. has been added vide Ntf. No. 37/2003-CE, Dt. 30/04/2003)
|
| 276. | 64.01 | Footwear subjected to any one or more of the following processes, namely:-
(i) packing or repacking,;or
(ii) labeling or relabelling of containers; or
(iii) adoption of any other treatment to render the footwear marketable to the consumer.
Explanation:- For removal of doubts, it is clarified that this exemption shall not apply if any of the processes mentioned above results in alteration in the retail sale price already declared on the footwear. | Nil | - | 63 |
(Sl. No. 276. has been added vide Ntf. No. 48/2003-CE, Dt. 29/05/2003)
|
| 277. | 2710.92 | Aviation turbine fuel | 8% | - | - |
| 278. | 63 | Mosquito nets impregnated with insecticide | Nil | - | - |
| 279. | 90 or any other Chapter | Parts of the following goods, namely:-
(i) Crutches
(ii) Wheel chairs
(iii) Walking frames
(iv) Tricycles
(v) Braillers
(vi) Artificial limbs | Nil | - | - |
(S. No. 277. to 279. has been inserted vide Ntf. No. 02/2004-CE, Dt. 08/01/2004)
|
| 280. | [OMITTED- 3923.10 or 3924.10 | Insulated ware | 8% | - | - ] |
| 281. | [OMITTED- 96.17 | Vacuum flasks | 8% | - | - ] |
(Column (2) to (6) of Sl. No. 273, 280 & 281 has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
(S. No. 280. & 281. has been inserted vide Ntf. No. 05/2004-CE, Dt. 19/01/2004)
|
| 282. | 1601.10 | All goods | 8% | - | - |
| 283. | 27.10 | Food grade hexane | 16% | Nil | - |
| 283A | 27.10 | 5% ethanol blended petrol that is a blend ,-
a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and ,of 5% ethanol on which the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796.
Explanation: For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force. | Nil | Nil | |
| (S.No. 283A has been inserted vide NTF. NO. 39/2004-CE, DT. 04/08/2004) |
| 284. | 2711.11 | Liquefied natural gas | Nil | - | - |
| 285. | 29 or 38 | Gibberellic acid | Nil | - | - |
| 286. | 30 | Diagnostic kits for detection of all types of hepatitis | Nil | - | - |
| 287. | 30 or any other Chapter | All types of contraceptives | Nil | - | - |
| 288. | 48 | Newsprint, in reels | Nil | - | - |
| 289. | 48.02 | Mould vat made watermarked bank note paper, procured by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony | Nil | - | - |
| 290. | 7321.10 | Gas stoves of retail sale price not exceeding Rs. 2000 per unit Explanation.- “Retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale | 8% | - | - |
| 291. | 82.01 | All goods | Nil | - | - |
| 292. | 84 or any other Chapter | 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 lsl March, 2002), for use in the plantation sector | Nil | - | - |
| 293. | 84.34 | All goods | Nil | - | - |
| 293A. | 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 | Nil | - | - |
(Sl. NO. 293A. has been inserted vide NTF. NO. 45/2004-CE, DT. 27/08/2004)
|
| 294. | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 appended to notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1 st March, 2002, (G.S.R.118(E), dated the 1 sI March, 2002) | Nil | - | - |
| 295. | 87.01 | All goods (except road tractors for semi-trailers of engine capacity more than 1800 cc) | Nil | - | - |
| 296. | Any Chapter | Parts, used within the factory of production for manufacture of goods of heading 87.01 | Nil | - | - |
| 297. | 9001.10 | Spectacle lenses and intraocular lenses | Nil | - | - |
| 298. | 90 or any other Chapter | Artificial kidney | Nil | - | - |
(Sl. No. 282. to 298. has been inserted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
|
| 299. | 21.07 | Scented supari, where the retail sale price is declared on the package and such retail sale price does not exceed 50 paisa per package.
Explanation.- 'Retail sale price' means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale | 8% | - | - |
(Sl. No. 299. has been inserted vide NTF. NO. 42/2004-CE, DT. 09/08/2004)
|
| 300. | 0401.14 | Concentrated milk, not containing any sweetening matter | Nil | - | - |
(Sl. No. 300. has been inserted vide NTF. NO. 47/2004-CE, DT. 09/09/2004)
|
| 301. | Any Chapter | All goods supplied against International Competitive Bidding. | Nil | Nil | 64 |
| 302. | 73.17 | Animal shoe nails | Nil | - | - |
| [OMITTED-303. | 89.08 | All goods | 12% | - | - |
(In Sl. No. 295, column (3) has been substituted and Columns (2) to (6) at S.No. 303 has been omitted vide NTF. NO. 05/2005-CE, DT. 01/03/2005)
|
| 304. | 43 | Raw, tanned or dressed fur skins | Nil | - | - |
| 305. | 1703 | All goods | Rs. 750 per MT | - | - |
| 306. | 3504 00 91 | Isolated soya protein | 8% | - | - |
| 307. | Any Chapter | Monofilament long line system for tuna fishing | Nil | - | 65 |
(S. No. 305. to 307. has been inserted vide NTF. NO. 16/2005-CE, DT. 02/05/2005)
(Sl. No. 304. has been inserted vide NTF. NO. 51/2004-CE, DT. 17/09/2004)
(Sl. No. 303. has been inserted vide NTF. NO. 50/2004-CE, DT. 16/09/2004)
(Sl. No. 302. has been inserted vide NTF. NO. 49/2004-CE, DT. 15/09/2004)
(Sl. No. 301. has been inserted vide NTF. NO. 48/2004-CE, DT. 10/09/2004)
|