This notification specifies the commodities to which MRP based excise levy is applicable and also prescribes abatement of
retail price under section 4A.Supersedes Notification No. 5/2001-C.E. (NT), dated 1-3-2001.
1st March, 2002
Notification No. 13 /2002-Central Excise (N.T.)
In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of
1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.
5/2001-Central Excise (N.T.), dated the 1st March, 2001, published in the Gazette of India vide number G.S.R. 139(E), dated
the 1st March, 2001, except as respects things done or omitted to be done before such supersession , the Central Government
hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-
heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in
column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as
abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table:-
Table
S.
No.
Chapter or
heading
No. or
sub-
heading
No.
Description
Abatement
as a
percentage
of retail
sale price
(1)(2) (3) (4)
1.0401.14
Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and
ordinarily intended for sale
35%
2.
1702.21
and
1702.29
Preparations of other sugars 40%
3.1702.30
Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not
mixed with natural honey; caramel
40%
4.1704.10Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 40%
5.1704.90All goods 40%
6.18.02 Cocoa powder, whether or not containing added sugar or other sweetening matter 35%
7.18.03
Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking
chocolates
35%
8.18.04
Other food preparations containing cocoa
35%
9.
1901.19
and
1901.92
All goods 35%
10.1902.19All goods 35%
11.1904.10All goods 35%
12.1905.11
Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the
aid of power
40%
13.1905.31Waffles and wafers, coated with chocolate or containing chocolate 35%
14.1905.39All goods 40%
15.2101.10
Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee
35%
16.2102.10All goods 35%
17.21.05 Ice cream and other edible ice, whether or not containing cocoa 45%
18.
21.06 or
24.04
(a) Pan masala (falling under sub-heading No. 2106.00), in retail packs containing ten grams or
more per pack, other than the goods containing not more than 15% betel nut by weight and not
containing tobacco in any proportion
(b) Pan masala containing tobacco (falling under sub-heading No. 2404.49)
50%
19.21.07 Betel nut powder known as "Supari" 35%
20.2108.20Sharbat 35%
21.2108.99All goods 40%
22.
2201.19
and
2202.19
All goods 50%
23.
2201.20
and
2202.20
Aerated waters 50%
24.22.03 Vinegar and substitutes for vinegar obtained from acetic acid 40%
25.2502.21
White cement, whether or not artificially coloured and whether or not with rapid hardening
properties
35%
26.2710.90Lubricating oils and Lubricating preparations 40%
27.3204.30Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores35%
28.3206.90All goods 35%
29.
32.08,
32.09 and
32.10
All goods 40%
30.3212.90
Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or
laboratory purposes
40%
31.32.13 All goods 40%
32.32.14 All goods 40%
33.
33.03,
33.04,
33.05 and
33.07
All goods 40%
34.3306.10Tooth paste 35%
35.3401.19All goods 35%
36.
3401.20
and
3402.90
All goods 35%
37.3403.10Lubricating preparations 35%
38.34.05
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal; scouring pastes
and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-
wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such
preparations), excluding waxes of heading No. 34.04
35%
39.35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included 40%
40.3702.90All goods 40%
41.3808.10Mosquito coils, mats and other mosquito repellents 35%
42.3808.90Disinfectants and similar products 40%
43.38.14 Thinners 40%
44.38.19
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or
containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
40%
45.38.20 Anti-freezing preparations and prepared de-icing fluids 40%
46.3824.90Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 40%
47.39.19 Self adhesive tapes of plastics 40%
48.
3923.10
and
3924.10
Insulated ware 45%
49.48.16 Carbon paper, self-copy paper, duplicator stencils, of paper 40%
50.4818.90
Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or
webs of cellulose fibres
40%
51.64.01 Footwear 40%
52.6501.10Safety headgear 40%
53.6905.10Vitrified tiles, whether polished or not 45%
54.6906.10Glazed tiles 45%
55.69.08 All goods 40%
56.7321.10Cooking appliances and plate warmers 40%
57.
7323.10
and
7615.20
Pressure Cookers 35%
58.73.24 Sanitary ware of iron or steel 40%
59.7418.90Sanitary ware of copper 40%
60.82.12 Razors and razor blades (including razor blade blanks in strips) 40%
61.83.05 Staples in strips, paper clips, of base metal 40%
62.8414.40Electric fans 40%
63.84.15 Window room air-conditioners and split air-conditioners of capacity upto 3 tonnes 40%
64.8418.10Refrigerators 40%
65.8421.10Water filters and water purifiers, of a kind used for domestic purposes 40%
66.8422.10Dish washing machines 35%
67.8450.10Household or laundry type washing machines, including machines which both wash and dry 40%
68.8469.90Typewriters 35%
69.84.70
Calculating machines and pocket-size data recording, reproducing and displaying machines with
calculating functions
40%
70.84.72 Stapling machines 40%
71.85.06 Primary cells and primary batteries 40%
72.85.09 Electro-mechanical domestic appliances with self-contained electric motor 40%
73.85.10 Shavers, hair clippers and hair-removing appliances, with self contained electric motor 40%
74.85.13
Portable electric lamps designed to function by their own source of energy (for example, dry
batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12
35%
75.85.16
Electric instantaneous or storage water heaters and immersion heaters; electric space heating
apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair
dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-
thermic appliances of a kind used for domestic purposes
40%
76.85.17 Telephone sets including telephones with cordless handsets; video phones; facsimile machines40%
77.
85.19 and
85.20
All goods 40%
78.85.21 All goods 40%
79.8523.12Unrecorded audio cassettes 40%
80.
8523.14
and
8524.34
Video cassettes 40%
81.
8523.20
and
8524.40
Magnetic discs 40%
82.85.25 Pagers, cellular or mobile phones 40%
83.8527.10
Radio sets including transistor sets, having the facility of receiving radio signals and converting
the same into audio output with no other additional facility like sound recording or reproducing or
clock in the same housing or attached to it
5%
84.8527.90
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with
sound recording or reproducing apparatus or a clock
40%
85.85.28
Television receivers (including video monitors and video projectors) other than monochrome,
whether or not incorporating radio broadcast receivers or sound or video recording or
reproducing apparatus
35%
86.85.36 All goods 40%
87.85.39
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-
red lamps; Arc lamps
40%
88.90.06 Photographic (other than cinematographic) cameras 35%
89.
9101.90
and
9102.90
(a) Watches of retail sale price, exceeding Rs. 500 per piece;
(b) Watches of retail sale price, not exceeding Rs 500 per piece on which duty is paid at the rate
specified in the First Schedule to the Central Excise Tariff Act,1985 (5 of 1986) and the
manufacturer does not avail of the exemption under any notification of Government of India in the
Ministry of Finance (Department of Revenue), for the time being in force, in respect of such
watches
35%
90.
91.03 and
91.05
(a) Clocks of retail sale price, exceeding Rs. 500 per piece;
(b) Clocks of retail sale price, not exceeding Rs 500 per piece on which duty is paid at the rate
specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and the
manufacturer does not avail of the exemption under any notification of Government of India in the
Ministry of Finance (Department of Revenue), for the time being in force, in respect of such clocks
45%
91.96.12 All goods 35%
92.96.17 Vacuum flasks 40%
Explanation .- For the purposes of this notification, "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.
T.R. Rustagi
Joint Secretary to the Government of India
F. No. 334/1/2002-TRU
