Conditions || Lists
1st March, 2002
Notification No. 6/2002-Central Excise
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 or specified in column (3) of the said Table read with the concerned List
appended hereto, as the case may be, 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, -
(a) from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as 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
(b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the
Second 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 (5) of the said Table,
subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in
column (6) of the said Table:
Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S.Nos.
65, 66, 67 and 68 of the said Table on or after the 1st day of April, 2002:
Provided further that nothing contained in this notification shall apply to the goods specified against S. Nos. 193, 195, 199 and
200 of the said Table on or after the 1st day of March, 2005.
Explanation .- For the purposes of this notification, the rates specified in columns (4) and (5) 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
Rate
under
the
Second
Schedule
Condition
No.
(1) (2) (3) (4) (5) (6)
1.09.02 Green Tea Nil - -
2.1103.00 Tapioca starch, Maize Starch Nil - -
3.13 Lac Nil - -
4.13
Vegetable saps and extracts, used within the factory of their
production for the manufacture of medicaments which are exclusively
used in Ayurvedic, Unani or Siddha systems
Nil - -
5.1301.10 Compounded Asafoetida, commonly known as 'heeng' Nil - -
6.1703.90 All goods, for use in the manufacture of goods other than alcoholNil - -
7.1901.19
Food preparations intended for free distribution to economically
weaker sections of the society under a programme duly approved by
the Central Government or any State Government
Nil - 1
8.20, 21 or 22
Ice-cream and non-alcoholic beverages, prepared and dispensed by
vending machines
Nil - -
9.2001.10 All goods Nil - -
10.2103.10 Sauces, ketchup and the like and preparations therefor Nil - -
11.2104.10 Soups and broths and preparations therefor Nil - -
12.21.06
All goods containing not more than 15% betel nut by weight and not
containing tobacco in any proportion:
Provided that -
(a) no other goods falling under heading No. 21.06 are manufactured
in the same factory, and
(b) the goods do not bear a brand name which is used for any other
goods falling under heading No. 21.06
- Nil -
13.2108.10
Preparations of a kind used in the manufacture of aerated waters, if
supplied directly to a bottling plant (other than vending machines)
- Nil -
14.2108.99
Sweetmeats (known as 'misthans' or 'mithai' or by any other name),
namkeens, bhujia, mixture, chabena and similar edible preparations
in ready for consumption form, and papad
Nil - -
15.
2201.20 or
2202.20
Aerated waters prepared and dispensed by vending machines Nil Nil -
16.2202.40 All goods Nil - -
17.24.04
Biris, other than paper rolled biris, manufactured without the aid of
machines, by a manufacturer by whom or on whose behalf no biris
are sold under a brand name (as defined in NOTE 1 to Chapter 24),
in respect of first clearances of such biris for home consumption by or
on behalf of such manufacturer from one or more factories upto a
quantity not exceeding 20 lakhs cleared on or after the 1st day of April
in any financial year
Nil - -
18.2404.99
Tobacco, used for smoking through "hookah" or 'chilam', commonly
known as "hookah" tobacco or 'gudaku'
Nil Nil _
19.2502.29
All goods manufactured in,-
(I) factory using vertical shaft kiln, with installed capacity not
exceeding 300 tonnes per day or 99,000 tonnes per annum and the
total clearances of cement produced by the factory, in a financial year,
shall not exceed 1,09,500 tonnes;
(II) factory using rotary kiln, with installed capacity not exceeding 900
tonnes per day or 2,97,000 tonnes per annum and the total
clearances of the cement produced by the factory, in a financial year,
shall not exceed 3,00,000 tonnes
Rs. 200 per
tonne
- 2
20.
2504.21 or
2504.31
Marble slabs and tiles cut or sawn in India in or in relation to the
manufacture of which any process is ordinarily carried on with the aid
of power and where the electromotive force used exceeds ten horse
power
Rs. 30 per
square
metre
- -
2126.01 to 26.17Ores Nil - -
2227
Naphtha and Natural Gasoline Liquid for use in the manufacture of
fertiliser or ammonia
Nil - 4 and 5
2327
Naphtha used in a fertiliser plant during shut-down and start-up
periods
Nil - 4 and 5
2427
Naphtha and Natural Gasoline Liquid intended for use -
(i) within the Heavy Water Plant at Baroda or Tuticorin for the
manufacture of Synthesis gas or ammonia or both which are to be
utilised in the manufacture of Heavy Water in such plants;
(ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s.
Southern Petro Chemicals Industrial Corporation, Tuticorin, for the
manufacture of synthesis gas or ammonia or both and if the synthesis
gas or ammonia or both so manufactured is supplied respectively to
the Heavy Water Plants at Baroda or Tuticorin for the manufacture of
Heavy Water in such Plants
Nil - 4 and 5
2527 Naphtha when supplied to the power plants specified in List 1 Nil - 3
2627
Furnace oil intended for use as feedstock in the manufacture of
fertilisers
Nil - 4 and 5
2727 Bio-gas Nil - -
2827 Lean gas obtained from natural gas Nil - -
2927
Residues of petroleum oils or of oils obtained from bituminous
minerals, including heavy petroleum stock, low sulphur heavy stock
and other residual fuel oils falling under heading No. 27.13 of the First
Schedule, intended for use as fuel for the generation of electrical
energy by electricity undertakings owned by or controlled by the
Central Government or any State Government or any State Electricity
Board or any local authority or a person licenced under Part II of the
Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a
person who has obtained sanction under section 28 of the said
Electricity Act, to engage in the business of supplying electrical
energy, except those who produce electrical energy not for sale but
produce it for their own consumption or for supply to their own
undertakings
Nil - 4 and 5
3027
Residues of petroleum oils or of oils obtained from bituminous
minerals, including heavy petroleum stock, low sulphur heavy stock
and other residual fuel oils falling under heading No. 27.13 of the First
Schedule, intended for use as feedstock in the manufacture of
fertilisers
Nil - 4 and 5
3127 or 28 Synthesis gas, if used in the manufacture of Heavy Water Nil - -
3227.10
Kerosene received by the factory from the refinery intended for use in
the manufacture of linear alkyl benzene or heavy alkylate and returned
by the factory to the refinery from where such kerosene is received, or
to a warehouse of such refinery
Explanation.- For the purposes of the exemption -
(a) the quantity of kerosene consumed in the manufacture of linear
alkyl benzene or heavy alkylate shall be calculated by subtracting from
the quantity of kerosene received by the factory manufacturing linear
alkyl benzene or heavy alkylate, the quantity of mineral oil, falling
under heading No. 27.10 of the said Schedule, generated in such
manufacture and returned by the factory to a refinery, declared as
such under rule 20 of the Central Excise Rules, 2002 or a warehouse,
as the case may be;
(b) "warehouse" means a warehouse approved under rule 20 of the
Central Excise Rules, 2002.
Nil - 6
3327.11
Liquefied Petroleum Gases (LPG) received by the factory from the
refinery intended for use in the manufacture of Propylene or Di-butyl
Para Cresol (DBPC) and returned by the factory to the refinery from
where such Liquified Petroleum Gases (LPG) were received
Explanation.- For the purposes of the exemption, the amount of
Liquified Petroleum Gases consumed in the manufacture of
propylene shall be calculated by subtracting from the quantity of
Liquified Petroleum Gases received by the factory manufacturing
propylene the quantity of Liquified Petroleum Gases returned by the
factory to the refinery, declared as such under rule 20 of the Central
Excise Rules, 2002, from which such Liquified Petroleum Gases
were received.
Nil - -
3427.11
Petroleum gases and other gaseous hydrocarbons received by the
factory from the refinery intended for use in the manufacture of
Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the
factory to the refinery from where such Petroleum gases and other
gaseous hydrocarbons are received
Explanation.- For the purposes of this exemption, the quantity of the
petroleum gases and other gaseous hydrocarbons consumed in the
manufacture of polyisobutylene shall be calculated by subtracting from
the quantity of the said gases received by the factory manufacturing
polyisobutylene the quantity of the said gases returned by the factory
to the refinery, declared as such under rule 20 of the Central Excise
Rules, 2002, which supplied the said gases .
Nil - -
352711.21 Natural Gas Nil - -
3628
Sulphuric acid, oleum, oxygen and ammonia used in the manufacture
of fertilisers
Nil - 5
3728 Steam Nil - -
3828 Sulphuric acid used in a fertiliser plant for demineralisation of waterNil - -
3928
Ammonia used in a fertiliser plant in refrigeration and purification
process
Nil - -
4028
Ammonium chloride and manganese sulphate intended for use-
(a) as fertilisers; or
(b) in the manufacture of fertlisers, whether directly or through the
stage of an intermediate product
Explanation .- For the purposes of this exemption, "fertilisers" shall
have the meaning assigned to it under the Fertiliser (Control) Order,
1985.
Nil - -
4128
Gold potassium cyanide, manufactured from gold and used in the
electronics industry
16% of the
value of
such gold
potassium
cyanide
excluding
the value of
gold used in
the
manufacture
of such
goods
- -
4228 Potassium iodate Nil - -
4328
Gold potassium cyanide solution used within the factory of production
for manufacture of zari
Nil - -
4428
Gold potassium cyanide used within the factory of production for the
manufacture of gold jewellery
Nil - -
4528 Thorium oxalate Nil - -
4628 or 29 All chemicals used in the manufacture of centchroman Nil - -
4728 or 29
The bulk drugs specified in List 2
Explanation.- For the purposes of this notification, the expression
"bulk drugs" means any pharamaceutical, chemical, biological or
plant product including its salts, esters, stereo-isomers and
derivatives, conforming to pharmacopoeial or other standards
specified in the Second Schedule to the Drugs and Cosmetics Act,
1940 (23 of 1940), and which is used as such or as an ingredient in
any formulation.
Nil - -
4828 or 29
The goods specified in List 3, used for the manufacture of bulk drugs
specified in List 2
Nil - 5
4928, 29 or 30 Anaesthetics Nil - -
5028 or 38
The following goods-
(a) Supported catalysts of any of the following metals, namely:-
(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi)
Iridium (vii) Osmium (viii) Ruthenium;
(b) compounds of the following metals, for making such catalysts and
manufactured out of used or spent catalysts of such metals or metals
recovered from old or used articles, or both, namely:-
(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi)Iridium
(vii) Osmium (viii) Ruthenium.
16% of the
value of
material, if
any, added
and the
amount
charged for
such
manufacture
- -
5128 or 38 Silicon, in all forms Nil - -
52
2808.10 or
2809.00
All goods used in the manufacture of fertilisers Nil - 5
5329 2-Cyanopyrazine Nil - -
5428, 29 or 30 The bulk drugs or formulations specified in List 4 Nil - -
5530 Desferrioxamine injection or Deferiprone Nil - -
5630
Intravenous fluids, which are used for sugar, electrolyte or fluid
replenishment
Nil - -
5730
Formulations manufactured from the bulk drugs specified in List 2
Explanation.- For the purposes of this notification, the expression
"formulation" means medicaments processed out of or containing
one or more bulk drugs, with or without the use of any pharmaceutical
aids (such as diluent, disintegrating agents, moistening agent,
lubricant, buffering agent, stabiliser or preserver) which are
therapeutically inert and do not interfere with therapeutical or
prophylactic activity of the drugs, for internal or external use, or in the
diagnosis, treatment, mitigation or prevention of disease in human
beings or animals, but shall not include any substance to which the
provisions of the Drugs and Cosmetics Act, 1940 do not apply.
Nil - -
5831
All goods, other than those which are clearly not to be used-
(a) as fertilisers; or
(b) in the manufacture of other fertilisers, whether directly or through
the stage of an intermediate product.
Nil - -
5932 Wattle extract Nil - -
6032
Nitrocellulose lacquers produced in Ordnance factories belonging to
the Central Government and intended for consumption for defence
purposes or for supply to Central Government Departments
Nil - -
6132.04 or 38.09
Finishing agents, dye carriers to accelerate the dyeing or fixing of
dye-stuffs, printing paste and other products and preparations of any
kind used in the same factory for the manufacture of textiles and
textile articles
Nil - -
6233 Henna powder, not mixed with any other ingredient Nil - -
6333.06 Tooth powder Nil - -
64
3401.11, 3401.12
or 3401.19
Soap, if manufactured under a scheme for the sale of Janata soapNil - 7
65
3605.10 or
3605.90
Matches, in or in relation to the manufacture of which any one or more
of the following mechanical processes is ordinarily carried on with the
aid of power, namely:-
(i) the process of giving -
(a) the cardboard 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) affixing of the central excise stamps; and
(vii) packaging,
and cleared for home consumption packed in boxes of 50 matches
each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Rs. 2.00 per
hundred
boxes/
packs
- 8
66
3605.10 or
3605.90
Matches, in or in relation to the manufacture of which none of the
following mechanical processes is ordinarily carried on with the aid of
power, namely:-
(i) the process of giving -
(a) the cardboard 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) affixing of the central excise stamps; and
(vii) packaging,
and cleared for home consumption packed in boxes of 50 matches
each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Re. 1.00 per
hundred
boxes/packs
- 8
67
3605.10 or
3605.90
Matches, in or in relation to the manufacture of which no process is
ordinarily carried on with the aid of power and cleared for home
consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Re. 0.50 per
hundred
boxes/packs
- 9
68
3605.10 or
3605.90
Matches, in or in relation to the manufacture of which any process is
ordinarily carried on with the aid of power and cleared for home
consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Rs. 3.00 per
hundred
boxes/
packs
- -
6938
Concrete mix manufactured at the site of construction for use in
construction work at such site
Nil - -
7038.22 Chemical reagents Nil - 10
7139
Products of jute and phenolic resins manufactured by pultrusion
process, containing atleast forty per cent. by weight of jute
Nil - -
7239 or 40 Nipples for feeding bottles Nil - -
7339.01 to 39.14
Plastic materials reprocessed in India out of the scrap or the waste of
goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87,
90, 91, 92, 93, 94, 95 and 96
Explanation .- For the removal of doubts it is hereby clarified that
nothing contained in this exemption shall apply to plastic materials
reprocessed in a free trade zone, a special economic zone or a
hundred per cent export-oriented undertaking and brought to any
other place in India.
Nil - -
7439.03
Unexpanded polystyrene beads purchased by the Malaria Research
Centre Nil - 11
7539.04
Plastic material commonly known as polyvinyl chloride compounds
(PVC compounds), used in the factory of its production for the
manufacture of goods which are exempt from the whole of the duty of
excise leviable thereon or are chargeable to "Nil" rate of duty
Nil - -
7639.17 Lay flat tubing Nil - -
7739.20
Strips and tapes of polypropylene used in the factory of its production
in the manufacture of polypropylene ropes
Nil - -
7840 Surgical rubber gloves or medical examination rubber gloves Nil - -
79
4011.90 or
4013.90
(a) Tyres of a kind used on animal drawn vehicles or handcarts of size
5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-
20-8PR and inner tubes for such tyres used on animal drawn vehicles
or handcarts
(b) Tyres of a kind used on animal drawn vehicles or handcarts of size
3.50-8 and inner tubes for such tyres used on animal drawn vehicles
or handcarts
Nil
-
Nil
Nil
12
12
80
40.11, 40.12 or
40.13
Tyres, flaps and tubes used in the manufacture of -
(a) power tillers of heading No. 84.32 of the First Schedule;
(b) two-wheeled or three-wheeled motor vehicles specially designed
for use by handicapped persons
Nil Nil 5
81
4011.90,4012.11,
4012.19, 4012.90
or 4013.90
Tyres, flaps and tubes used in the manufacture of machinery falling
under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor
vehicles
- Nil 5
82
4012.11, 4012.19
or 4013.90
Tubes and flaps supplied to a manufacturer of tyres for further supply
for use in the manufacture of machinery falling under heading Nos.
84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles
- Nil 5
8344.06 or 44.07
100% wood free plain or pre-laminated particle or fibreboard, made
from sugarcane bagasse or other agro-waste
Nil - -
84
45, 48, 68, 73, 85
or 87
Parts of main battle tanks intended to be used in the manufacture of
such tanks
Nil - 5 and 13
8548
Paper splints for matches, whether or not waxed; Asphaltic roofing
sheets
Nil - -
8648
Paper and paperboard or articles made therefrom manufactured,
starting from the stage of pulp, in a factory, and such pulp contains not
less than 75% by weight of pulp made from materials other than
bamboo, hard woods, soft woods, reeds (other than sarkanda) or
rags.
Nil - 14
8748.02
(a) Security paper (cylinder mould vat made), manufactured by the
Security Paper Mill, Hoshangabad, and supplied to the Bank Note
Press, Dewas, the Currency Note Press, Nashik, the India Security
Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya
Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya
Reserve Bank Note Mudran Limited, Salbony
(b) Intermediate products arising during the course of manufacture of
the security paper, and used within the factory of its production for
pulping
Nil
Nil
-
-
-
-
8848.20 Notebooks and exercise books Nil - -
89
51, 52, 53, 54 or
55
Fabrics woven on handlooms and processed, by a factory owned by
a State Government Handloom Development Corporation or an Apex
Handloom Co-operative Society approved, in either case, by the
Government of India on the recommendation of the Development
Commissioner of Handlooms, or by a factory owned by the Khadi and
Village Industries Commission or any organisation approved by the
Khadi and Village Industries Commission for the purpose of
processing such fabrics
Nil - -
905105.10 Carded wool used captively in the manufacture of yarn of wool Nil - -
915105.10
Carded wool, popularly known as 'lefa' intended for making hand
spun yarn of upto 10 counts
Nil - -
9251.06
Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether
single or multiple (folded) and intended for manufacturing carpets
Nil - -
9351.06 or 51.07
Yarn of wool 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
Nil - 15
94
51.06, 51.07, 5205.19,
5206.12, 5402.61,
5402.62, 5402.69,
5403.41, 5403.42,
5403.49 5509.19,
5509.22, 5509.32,
5509.42, 5509.50,
5509.60, 5509.90,
5510.12 or 5510.90
Multiple (folded), cabled or air-mingled yarn manufactured in a factory
which does not have the facilities (including plant and equipment) for
producing single yarn
Nil Nil16
95
51.06, 51.07, 5205.11,
5205.19, 5206.11 or
5206.12
Dyed, printed, bleached or mercerised yarn (other than yarn containing
synthetic or artificial staple fibres), whether single, multiple (folded) or
cabled, manufactured in a factory which does not have the facilities
(including plant and equipment) for producing single yarn
Nil -17
96
51.06, 51.07, 5205.11,
5205.19, 5206.11,
5206.12, 5509.11,
5509.19, 5509.21,
5509.22, 5509.31,
5509.32, 5509.41,
5509.42, 5509.50,
5509.60, 5509.90,
5510.11, 5510.12 or
5510.90
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
Nil -18
97
51.06, 51.07, 5205.11,
5205.19, 5206.11,
5206.12, 5509.11,
5509.19, 5509.21,
5509.22, 5509.31,
5509.32, 5509.41,
5509.42, 5509.50,
5509.60, 5509.90,
5510.11, 5510.12 or
5510.90
Dyed, printed, bleached or mercerised yarn (containing synthetic or
artificial staple fibres), 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.2.50 per
Kg
-19
9851.10 or 51.11
Fabrics woven on handlooms, namely:-
(a) certified as "khadi" by the Khadi and Village Industries Commission; or
(b) processed without the aid of power or steam;
(c) processed with the aid of power 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; or
(d) processed by an independent processor approved in this behalf by the
Government of India on the recommendation of the Development
Commissioner for Handlooms.
Explanation.- In this entry, for the purposes of the fabrics woven on
handlooms, "independent processor" means a manufacturer who is
engaged exclusively in the processing of fabrics with the aid of power and
who has no proprietary interest in any factory engaged in the spinning of
yarn of wool or weaving of woollen fabrics .
Nil --
9951.10 or 51.11
Fabrics of wool, woven on looms other than handlooms and subjected to
any process, not containing any worsted yarn or made of shoddy yarn or
melton cloth (made of shoddy yarn), where the value of such fabrics does
not exceed Rs. 150 per square metre
Nil --
10051.10 or 51.11
Woven fabrics of wool when subjected to any one or more of the following
processes, namely:-
(a) Calendering with plain rollers;
(b) Blowing (steam pressing).
Nil -
21
(a)
10152, 54 or 55
Fabrics of cotton or man made fibres woven in a prison and subjected to
further process outside the prison by an independent processor or a
composite mill.
Nil -22
10252, 54 or 55
Pleated or embossed fabrics manufactured out of processed fabrics on
which the appropriate duty of excise has already been paid
Nil --
10352, 54 or 55
Yarn consumed within the factory of production in the manufacture of
multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or
mercerised, and such multiple (folded) or cabled yarn is 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
Nil Nil-
1045204.10 Cotton sewing thread, not containing synthetic staple fibres
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
--
105
52.05, 52.06, 54.02,
54.03, 55.09 or 55.10
Yarn subjected to beaming, warping, wrapping, winding or reeling or any
one or more of these processes
Nil Nil23
106
5205.11, 5205.19,
5206.11 or 5206.12
The following goods 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) Cotton yarn (not containing synthetic staple fibres), supplied in cross
reel hanks; or
(b) Cotton yarn, containing polyester staple fibre and not containing any
other textile material, in which the proportion of polyester staple fibre is
more than 40% by weight of the total fibre content.
Nil -15
107
5205.11, 5205.19,
5206.11 or 5206.12
Cotton yarn, containing polyester staple fibre and not containing any other
textile material, in which the proportion of polyester staple fibre is more
than 40% 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 cheque drawn by KVIC or such organization
approved by KVIC, as the case may be, on its own bank account.
Nil -24
108
5205.11, 5205.19,
5206.11 or 5206.12
Cotton yarn, not containing synthetic staple fibres or filament yarns
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
--
10952.07, 52.08 or 52.09Cotton fabrics intended for use in the manufacture of cotton absorbent lintNil --
110
52.07, 52.08 or
52.09
Khadi, that is to say, any cloth woven on a handloom in India either wholly
from cotton yarn or in admixture with silk or woollen yarn, handspun in India
and certified as Khadi by an officer duly authorised in this behalf by the
Khadi and Village Industries Commission
Nil --
11152 or 55
Poly Vastra, that is to say, any cloth, containing cotton and polyester,
woven on handloom from yarns hand spun in India and certified as Poly
Vastra by an officer duly authorised in this behalf by the Khadi and Village
Industries Commission and processed by a factory owned by the Khadi
and Village Industries Commission or any organisation approved by the
Khadi and Village Industries Commission for the purpose of processing of
Poly Vastra
Nil --
112
52.07, 52.08 or
52.09
Cotton fabrics processed without the aid of power or steam
Explanation .- For the purposes of this exemption, cotton fabrics subjected
to any one or more of the following processes with the aid of power, shall
be deemed to have been processed without aid of power or steam,
namely:-
(a) lifting to overhead tanks or emptying in underground tanks or handling
of chemicals such as acids, chlorine, caustic soda,
(b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and
emulsion etc., by stirrer, or
(c) colour fixation by passing steam or applying sodium silicate.
Nil --
11352.07, 52.08 or 52.09
Cotton fabrics woven on handlooms and 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 the Government for the
purpose of development of handlooms
Nil --
11452, 54 or 55
Woven fabrics of cotton or man-made fibres when subjected to any one or
more of the following processes, namely :-
(1) Calendering (other than calendering with grooved rollers);
(2) Scouring, that is to say, removing yarn size and natural oil found in
cotton;
(3) Hydro-extraction with the aid of power, that is to say, mechanically
extracting or mechanically squeezing out water from the fabric.
Explanation I.- For the purposes of the woven fabrics of cotton,
"calendering" shall include processing of cotton fabrics with the aid of
zero-zero machine without a stenter attachment.
Explanation II.- The exemption to the woven fabrics of cotton shall not
apply to fabrics commonly known as "denim fabrics" or fabrics of yarns of
different colours, of 3-thread or 4-thread twill, including broken twill, warp
faced, the warp yarns of which are of one and the same colour and the weft
yarns of which are unbleached, bleached, dyed grey or coloured a lighter
shade of the colour of the warp yarns .
Nil -
21
(b)
11553 or 56
Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed
within the factory in which it is produced for the manufacture of sisal and
manila products falling under Chapter 53, 56, 57 or 63 of the First
Schedule
Nil --
11653, 59 or 63
Rot proofed jute products, laminated jute products and fire resistant jute
products
Nil -25
11753.04, 53.05 or 53.08Sisal and manila fibre and yarn thereof Nil -26
118
53.10, 5702.12,
5703.20, 58.01, 58.02,
58.06, 6301.90 or
6305.10
Goods of jute Nil --
11954
Fabrics subjected to the process of dew drop and manufactured out of
processed fabrics on which the appropriate duty of excise has already
been paid
Nil --
12054.02
Polyester filament yarn (other than textured) of denierage above 750 and
of tenacity exceeding 6.5 grams per denier
16% Nil-
12154.02
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.
Nil27
122
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
1235402.32 or 5402.52Twisted polyester filament yarn Nil Nil28
1245402.31 or 5402.51Twisted nylon filament yarn Nil -29
1255403.20 or 5403.32Twisted viscose filament yarn Nil -30
126
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.
Nil31
127
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 Nil32
1285402.39 or 5402.59Twisted polypropylene filament yarn Nil -33
1295404.10
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
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
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
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 --
13355
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 --
13455
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 --
1355501.20
Polyester tow consumed within the factory of production in the manufacture
of polyester staple fibre
Nil --
13655.09 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
13755.09
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, 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
13855.10 Yarn of artificial staple fibre Nil -26
139
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
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 --
14156.02 Jute felt Nil --
14256.07
All goods (other than dipped cords falling under sub-heading 5607.90 of
the First Schedule)
Nil -34
14356.07 or 56.09 All goods made without the aid of power Nil --
144
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 --
14558.05 Embroidery, other than those not subjected to any process Nil --
1465806.31 or 5806.32Narrow woven fabrics of cotton or man-made fibres Nil --
1475806.39
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 --
14859
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
14959.03
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 --
1505906.99 Rubberised textile fabrics Nil -20
15159.10 Unprocessed cotton belting, woven Nil --
15260.01 or 60.02 Knitted or crocheted fabrics, processed without the aid of power or steamNil --
15361 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 --
15462.01 Articles of apparel, not knitted or crocheted, made out of handloom fabricsNil -35
15563 Made up textile articles made out of handloom fabrics Nil --
15663.01
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 --
15764.01
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 --
15868
Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum
or both have been used
Nil -36
15968 or 69 Stoneware, which are only salt glazed Nil --
16068 or 69 Sand lime bricks Nil --
16168.07
Goods manufactured at the site of construction for use in construction work
at such site
Nil --
16268.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras Nil -37
1636906.10
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
1646906.10
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
16670 Glassware produced by mouth-blown process Nil --
16770
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
16970.15
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
17071
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 --
17171
(I) Articles of -
(a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f) iridium; (g)
osmium; or (h) ruthenium;
(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;
(III) Strips, wires, sheets, plates and foils of gold, used in the manufacture
of articles of jewellery and parts thereof;
(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
Nil
Nil
Nil
-
-
-
-
-
-
-
-
17271
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 --
17372 Hot rolled/cold rolled sheets and strips cut or slit on job work Nil -
20
and
39
17473
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
17573.02
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
17673.10 Metal containers Nil -42
17773.10 or 73.26
Mathematical boxes, geometry boxes and colour boxes
Nil --
17873.21 or 74.17
Kerosene burners, kerosene stoves and wood burning stoves of iron or
steel, copper or copper alloy
Nil --
17973.21 or 94.05
Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially
designed to operate using bio-gas
Nil --
18074.02 or 74.03
Unrefined copper and unwrought copper, intended for use in the
manufacture of utensils or handicrafts
Nil -43
18174.09
All goods other than trimmed or untrimmed sheets or circles of copper,
intended for use in the manufacture of utensils or handicrafts
Nil -43
18274.09
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
18374.09 or 74.10
Copper strip and foil, intended to be used for manufacture of imitation
"Zari"
Nil --
18476.01
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
18676.06
Aluminium plates and sheets (other than circles), intended for use in
manufacture of utensils
Nil -
20
and
45
18776.06 Aluminium circles
Rs. 2500
per metric
tonne
-
20
and
45
18876.12
Metal containers, in or in relation to the manufacture of which no process is
ordinarily carried on with the aid of power
Nil --
18982 Pencil sharpeners and blades thereof Nil --
19082.06 Tools put up in sets Nil -46
19184
The Coir processing machinery specified in List 5, supplied under
Integrated Coir Development Project being implemented by the
Government of Kerala
Nil --
19284
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 --
19484 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
--
19584 or any other ChapterMachinery or equipment for use in silk textile industry as specified in List 7Nil --
19684 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 -
4and
5
19784.15 Parts of air-conditioning machines - Nil-
19884.30 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;
(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%
16%
-
-
48
48
199
84.45, 84.48, 8483.90,
84.84, 8485.90
Goods required by a jute mill for making jute textiles Nil -4
20084.46 Automatic shuttle looms Nil --
2018452.19 Sewing machines, other than those with in-built motors Nil --
20285.24
Recorded video cassettes intended for television broadcasting and
supplied in formats such as U-matic, Betacam or any similar format
Nil --
20385.24
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
20485.28
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;
(ii) in other cases of -
(a) screen size upto 36 cm
(b) screen size exceeding 36 cm but not exceeding 54 cm
(c) screen size exceeding 54 cm but not exceeding 68 cm
(d) screen size exceeding 68 cm but not exceeding 74 cm
(e) screen size exceeding 74 cm but not exceeding 87 cm
(f) screen size exceeding 87 cm but not exceeding 105 cm
(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.
16%
Rs.1500
per set
Rs. 2800
per set
Rs. 4300
per set
Rs. 11200
per set
Rs. 12900
per set
Rs. 17900
per set
Rs. 33000
per set
-
-
-
-
-
-
-
-
-
20585.28 All goods other than colour television receivers 16% --
20685.29
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.
Nil -5
20786.01 to 86.06 All goods Nil -50
20887
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
(ii) sub-heading No. 8703.90, which after clearance has been registered
for use solely as taxi
16%
16%
Nil
Nil
51
20987
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.
16% Nil-
21087 Chassis for use in the manufacture of battery powered road vehicles 16% Nil5
21187
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-
21287
(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 Nil52
21387.01
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% --
214
87.02, 87.03, 87.04 or
87.16
(1) Motor vehicles manufactured by a manufacturer, other than the
manufacturer of the chassis -
(i) for the transport of more than six persons but not more than twelve
persons, excluding the driver, including station wagons;
(ii) for the transport of more than twelve persons, excluding the driver ;
(iii) for the transport of not more than six persons, excluding the driver,
including station wagons ;
(iv) for the transport of goods, other than petrol driven ;
(v) for the transport of goods, other than mentioned against (iv) above.
(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%
16%
16%
16%
16%
16%
16%
Nil
16%
Nil
16%
-
53
53
21587.02, 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.
16% Nil-
21687.03 Cars for physically handicapped persons 16% Nil54
21787.05 Special purpose motor vehicles Nil -55
21887.06
Motor chassis for vehicles of heading No. 87.04 (other than petrol driven)
fitted with engines, whether or not with cab
16% Nil-
21987.09
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% --
22087.16
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
--
2219003.11 or 9003.19
Frames and mountings for spectacles, goggles or the like, of value below
Rs. 500 per piece
Nil --
2229004.90 All goods other than sunglasses for correcting vision Nil --
22390.17
Parts of drawing and mathematical instruments, used in the manufacture of
such drawing and mathematical instruments
Nil -5
22490.27
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
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
22694.04 Rubberised coir mattresses Nil --
22795
Sports goods
Explanation .- "Sports goods" for the purposes of this entry do not cover
articles and equipment for general physical exercise.
Nil --
22896.03 All goods other than tooth brushes Nil --
22996.08 Pens and parts thereof, of value not exceeding Rs. 100 per piece Nil --
23096.08
Ball point pens including refills for ball point pens and parts thereof, of
value not exceeding Rs. 100 per piece
Nil --
23196.08 or 96.09
Parts of pencils including clutch pencils used in the manufacture of such
pencils including clutch pencils
Nil -5
23296.08 Pencils Nil --
233Any Chapter
Goods supplied for the official use of foreign diplomatic or consular
missions in India
Nil Nil56
234Any 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 --
235Any 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 Nil57
236Any Chapter
Goods other than the following, namely:-
(a) Electrical stampings and laminations;
(b) Bearings; and
(c) Winding wires.
Nil -58
237Any Chapter Non-conventional energy devices/ systems specified in List 9 Nil --
238Any 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
239Any 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
240Any 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 --
241Any Chapter
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 --
242Any 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 --
243Any 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 --
