Notification New Delhi, the 1st March 2006.
No. 4 /2006-Central Excise 10 Phalguna, 1927 (Saka)
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, on 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 read with the relevant List appended hereto, as the case may be, and falling within the Chapter,
heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in
column (2) of the said Table, from so much of the duty of excise specified thereon under the First
Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in
the corresponding entry in column (4) of the said Table and subject to the relevant conditions specified in
the Annexure to this notification, and the Condition number of which is referred to in the corresponding
entry in column (5) of the Table aforesaid.
Explanation.-For the purposes of this notification, the rates specified in column (4) of the said Table are
ad valorem rates, unless otherwise specified.
Table
S. No. Chapter or
heading or
sub-heading or
tariff item of
the First
Schedule
Description of excisable goods Rate
Condition
No.
(1) (2) (3) (4) (5)
1. 2523 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. 250 per
tonne
1
2. 2515 12 20,
2515 12 90
or
6802 21 10
Marble slabs and tiles Rs. 30 per
square metre
—
3. 2503 00 10 All goods for manufacture of fertilizers Nil 2
4. 2601 to 2617 Ores Nil —
5. 2616 90 10 Gold concentrates for refining Nil —
6. 2619 Slag arising in the manufacture of iron and steel Nil —
7. 27 Naphtha and Natural Gasoline Liquid for use in the
manufacture of fertiliser or ammonia
Nil 2 and 3
(1) (2) (3) (4) (5)
8. 27 Naphtha used in a fertiliser plant during shut-down
and start-up periods
Nil 2 and 3
9. 27 Naphtha and Natural Gasoline Liquid i ntended for
use-
(i) within the Heavy Water Plant at Vadodara or
Tuticorin or Hazira or Thal for the manufacture
of Synthesis gas or ammonia or steam, which are
to be utilised in the manufacture of Heavy Water
in such plants;
(ii) by M/s Gujarat State Fertilizers and Chemicals
Ltd., Vadodara or M/s Southern Petro Chemicals
Industrial Corporation, Tuticorin, or M/s Krishak
Bharati Co-operatives Ltd. (KRIBHCO), Hazira
or M/s Rashtriya Chemicals and Fertilizers Ltd.
(RCF), Thal for the manufacture of synthesis gas
or ammonia or steam and if the synthesis gas or
ammonia or steam so manufactured is supplied
respectively to the Heavy Water Plants at
Vadodara or Tuticorin or Hazira or Thal for the
manufacture of Heavy Water in such Plants.
Nil 2 and 3
10. 27 Furnace oil intended for use as feedstock in the
manufacture of fertilisers
Nil 2 and 3
11. 27 Bio-gas Nil —
12. 27 Lean gas obtained from natural gas. Nil —
13. 27 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 2713 of the First Schedule,
intended for use as feedstock in the manufacture of
fertilisers
Nil 2 and 3
14. 27 or 28 Synthesis gas, if used in the manufacture of Heavy
Water
Nil —
(1) (2) (3) (4) (5)
15. 2710 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 a lkyl benzene or heavy
alkylate, the quantity of mineral oil, falling under
heading 2710 of the said Schedule, generated in
such manufacture and returned by the factory to a
refinery, or a warehouse, as the case may be;
(b) “warehouse” means a warehouse approved under
rule 20 of the Central Excise Rules, 2002;
(c) “refinery” means a unit which makes kerosene
either from crude petroleum oil or natural gas.
Nil 4
16. 2710 Avgas Nil —
17. 2710 11 Motor spirit commonly known as petrol 8% plus
Rs.5.00 per
litre
—
18. 2710 11 All goods (other than motor spirit commonly known
as petrol)
32% —
19. 2710 19 30 High Speed Diesel (HSD) 8% plus
Rs.1.25 per
litre
—
20. 2710 Kerosene for ultimate sale through Public
Distribution System
Nil —
21. 2710 19 40 Light Diesel Oil 16% plus
Rs.2.50 per
litre
—
22. 2710 19 20 Aviation turbine fuel 8% —
23. 2710 Food grade hexane 16% —
(1) (2) (3) (4) (5)
24. 2710 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 —
25. 2711 11 00 Liquefied natural gas Nil —
26. 2711 12 00
2711 13 00
2711 19 00
Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied Petroleum
Gases (LPG) for supply to household domestic
consumers at subsidized prices under the Public
Distribution System (PDS) Kerosene and Domestic
LPG Subsidy Scheme, 2002 as notified by the
Ministry of Petroleum and Natural Gas, vide
notification No.P-20029/18/2001-PP, dated 28
th
January, 2003
Nil —
27. 2711 12 00
2711 13 00
2711 19 00
Liquefied Petroleum Gases (LPG) 8% —
(1) (2) (3) (4) (5)
28. 2711 Liquified 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 —
29. 2711 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 the 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 —
30. 2711 21 00 Natural Gas (other than Compressed Natural Gas) Nil —
31. 28 Steam Nil —
32. 28 Sulphuric acid, oleum, oxygen and ammonia used in
the manufacture of fertilizers
Nil 2
33. 28 Sulphuric acid used in a fertiliser plant for
demineralisation of water
Nil —
34. 28 Ammonia used in a fertiliser plant in refrigeration and
purification process
Nil —
35. 28 Ammonium chloride and manganese sulphate
intended for use–
(a) as fertilisers; or
(b) in the manufacture of fertilisers, 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 —
(1) (2) (3) (4) (5)
36. 28 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
—
37. 28 Potassium iodate Nil —
38. 28 Gold potassium cyanide solution used within the
factory of production for manufacture of zari
Nil —
39. 28 Gold potassium cyanide used within the factory of
production for the manufacture of gold jewellery
Nil —
40. 28 All goods used within the factory of production for
the manufacture of goods falling under Chapter 71
Nil —
41. 28 Thorium oxalate Nil —
42. 28 or 29 All chemicals used in the manufacture of
centchroman
Nil —
43. 28 or 29 The bulk drugs specified in List 1
Explanation.-For the purposes of this notification, the
expression “bulk drugs”, means any pharmaceutical,
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 —
44. 28 or 29 The goods specified in List 2, used for the
manufacture of bulk drugs specified in List 1
Nil 2
45. 28, 29 or 30 Anaesthetics Nil —
(1) (2) (3) (4) (5)
46. 28 or 38 The following goods–
(a) Supported catalysts of any o f 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
—
47. 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)
(B) Bulk drugs used in the manufacture of the
drugs or medicines at (A) above
Nil
Nil
—
2
48.
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 —
49. 28 or 38 Silicon in all forms Nil —
50. 2805 11 Nuclear grade sodium Nil 5
51. 2808 00 10
2809 10 00
2809 20 10 or
2809 20 20
All goods used in the manufacture of fertilisers Nil 2
52. 29 2-Cyanopyrazine Nil —
53. 28 or 31 Gibberellic acid Nil —
(1) (2) (3) (4) (5)
54. 28, 29 or 30 The bulk drugs or formulations specified in List 3 Nil —
55. 30 Diagnostic kits for detection of all types of hepatitis Nil —
56. 30 All types of contraceptives Nil —
57. 30 Desferrioxamine injection or Deferiprone Nil —
58. 30 Intravenous fluids, which are used for sugar,
electrolyte or fluid replenishment
Nil —
59. 30 Formulations manufactured from the bulk drugs
specified in List 1.
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 pharmaceuticals
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 (23 of 1940) do not
apply.
Nil —
60. 30 Cyclosporin Nil —
61. 30 or any
Chapter
Nicotine polacrilex gum Nil —
62. 30 or any
Chapter
Drugs and materials Nil 6
63. 31 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 —
64. 32 Wattle extract, Quebracho extract, Chestnut extract Nil —
65. 32 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 —
66. 33 Henna powder, not mixed with any other ingredient 8% —
67. 3204 or
3809
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 —
68. 3215 90 40 Drawing ink Nil —
(1) (2) (3) (4) (5)
69. 3306 Tooth Powder Nil —
70. 3504 00 91 Isolated soya protein 8% —
71. 3605 Matches (other than Bengal lights) 12% —
72. 3605 00 10 or
3605 00 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 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 —
73. 3507 90 40 Pectin esterase pure used in food processing sector Nil —
74. 38 Concrete mix manufactured at the site of construction
for use in construction work at such site
Nil —
75. 3822 Chemical reagents 8% 7
76. 39 Products of jute and phenolic resins manufactured by
pultrusion process, containing at least forty per cent.
by weight of jute
Nil —
77. 39 or 40 Nipples for feeding bottles Nil —
78. 3901 to 3914 Plastic materials reprocessed in India out of the scrap
or the waste of goods falling within Chapter 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 —
79. 3903 Unexpanded polystyrene beads purchased by the
Malaria Research Centre
Nil 8
80. 3904 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 —
81. 40 Surgical rubber gloves or medical examination rubber
gloves
Nil —
(1) (2) (3) (4) (5)
82. 4007 00 10 Heat resistant latex rubber thread 8% —
83. 4011 or 4012
or 4013
Tyres, flaps and tubes used in the manufacture of-
(a) power tillers of heading 8432 of the First
Schedule;
(b) two-wheeled or three-wheeled motor vehicles
specially d esigned for use by handicapped
persons
Nil 2
84. 4011 50, 4011
69 00,
4011 99 00,
4013 20 00
or
4013 90 50
Pneumatic tyres and inner tubes, of rubber, of a kind
used on/in bicycles, cycle-rickshaws and three
wheeled powered cycle rickshaws
Nil —
85. 4016 Rice rubber rolls for paddy de-husking machine Nil —
86. 4301 or 4302 Raw, tanned or dressed fur skins 8% —
87. 4410 or 4411 100% wood free plain or pre-laminated particle or
fibreboard, made from sugarcane bagasse or other
agro-waste
8% —
88. 45, 48, 68, 73,
85 or 87
Parts of main battle tanks intended to be used in the
manufacture of such tanks
Nil 2 and 9
89. 48 Paper splints for matches, whether or not waxed,
Asphaltic roofing sheets.
Nil —
90. 48 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.
8% 10
91. 48 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.
12% 11
92. 4801 00 Newsprint, in reels Nil —
93. 4802, 4804,
4805, 4807,
4808 or 4810
All goods 12% —
(1) (2) (3) (4) (5)
94. 4802 (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, H yderabad, 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
—
—
95. 4802 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 R eserve Bank Note Mudran Limited,
Mysore, or the Bhartiya Reserve Bank Note Mudran
Limited, Salbony
Nil —
96. 4810 Light weight coated paper weighing upto 70 g/m2,
procured by actual users for printing of magazines
Nil —
97. 4820 Notebooks and exercise books Nil —
ANNEXURE
Condition
No.
Conditions
1. (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of
Central Excise or the Assistant Commissioner of Central Excise, as the case may be,
having jurisdiction regarding the installed capacity of the factory before availing of
exemption under this notification or wherever there is a change in the said capacity,
and furnishes such information or documents, if any, as may be required by the
Deputy Commissioner or the Assistant Commissioner, as the case may be, for his
satisfaction in this regard.
(ii) The exemption shall be applicable up to a maximum quantity of ninety-nine thousand
tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes
in a financial year, the clearances of cement effected under any other notification shall
be included. However, the clearances of cement effected on payment of duty at the
rate of Rs. 400 per tonne shall not be taken into account for computing the above
mentioned quantity of ninety-nine thousand tonnes.
(iii) The exemption under this notification shall not be applicable to,-
(a) cement manufactured from such clinker which is not manufactured within the same
factory; and
(b) cement bearing a brand name or trade name (whether registered or not) of another
person.
Explanation.-For the purposes of condition (iii), “brand name” or “trade name” means a
brand name or trade name, whether registered or not, that is to say, a name or a mark, such
as a symbol, monogram, signature, or invented words or any 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 the identity of that person.
2. Where such use is elsewhere than in the factory of production, the exemption shall be
allowed if the procedure laid down in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
3. The exemption shall be allowed if it has been proved to the satisfaction of an officer not
below the rank of the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction that such goods
are cleared for the intended use specified in column (3) of the Table.
4. The Commissioner of Central Excise, having jurisdiction over the refinery, permits the
kerosene to be cleared to the said warehouse for the purpose of this exemption on such
conditions as he deems fit for the proper accountal for kerosene cleared from the refinery
and the payment of duty thereon.
5. If supplied by the Heavy Water Board (HWB), a constituent unit of Department of Atomic
Energy (DAE) to Bhartiya Nabhikiya Vidyut Nigam Limited (BHAVINI), a Public Sector
Enterprise under the administrative control of DAE for the 500MWe Prototype Fast
Breeder Reactor (PFBR), at Kalpakkam, Tamil Nadu.
6. If before the clearance of the goods, the manufacturer produces to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, having jurisdiction over his factory a certificate from the Licensing Authority
to the effect that specified quantity of such drugs or materials are required for being used in
a clinical trial for which permission has been granted by the Licensing Authority under the
provisions of the Drugs and Cosmetics Rules, 1945.
7. If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of
production in the manufacture of kits for testing narcotic drugs and psychotropic
substances.
Explanation.-For the purposes of this condition,-
(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively
assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs
and Psychotropic Substances Act, 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.
8. If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New
Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare,
for use in malaria control activities and the said Malaria Research Centre gives an
undertaking-
(a) to produce a certificate from the Ministry of Health and Family Welfare to the effect
that the said unexpanded polystyrene beads shall be used in malaria research activities
within one month from the date of such purchase or within such extended period as
the proper officer may allow; and
(b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay
duty which would have been levied thereon but for the exemption contained herein:
Provided that the said Malaria Research Centre may sell or otherwise dispose of the
unexpanded polystyrene beads so purchased, subject to the condition that it shall,
within a month of such sale or disposal,-
(i) intimate to the Central Excise Officer the circumstances leading to such sale or
disposal; and
(ii) pay the duty which would have been levied thereon but for the exemption
contained in this notification:
Provided further that the proper officer may accept the said intimation after the expiry
of the specified time of one month, if he is satisfied that the said Malaria Research Centre
was prevented by sufficient cause from furnishing such information or from payment of the
said duty of excise within the specified time.
9. If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the
parts are intended to be used as original equipment parts in the manufacture of main battle
tanks falling under tariff item 8710 00 00 of the First Schedule.
10. (1) This exemption shall apply only to the paper and paperboard or articles made
therefrom cleared for home consumption from a factory, in any financial year, up to
first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails
of the exemption under the notification of the Government of India in the Ministry of
Finance and Company Affairs (Department of Revenue) No. 8/2003-Central Excise,
dated the 1st March, 2003.
Explanation.-For removal of doubts, it is hereby clarified that the first clearances of an
aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any
paper and paperboard or articles made therefrom which attract nil rate of duty or are
exempt from the whole of excise duty under any other notification.
11. (1) The exemption shall not be applicable if the factory in which the said goods are
manufactured has a plant attached thereto for making bamboo or wood pulp.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails
of the exemption under the notification of the Government of India in the erstwhile
Ministry of Finance and Company Affairs (Department of Revenue) No. 8/2003-
Central Excise, dated the 1st March 2003.
LIST 1
(See S. Nos.43, 44 and 59 of the Table)
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PAS
(6) Pyrazinamide
(7) Dapsone
(8) Clofazamine
(9) Tetracycline Hydrochloride
(10) Pilocarpine
(11) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atropine
(15) Homatroprn
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfamethopyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
LIST 2
(See S.No. 44 of the Table)
(1) Meta Aminophenol
(2) Para Nitrochlorobenzene (PNCB)
(3) Picolines
(4) Novaldiamine
(5) Ethoxy methylene diethyl-malonate
(6) Hydrazine Hydrate
(7) DL-2 Amino-1 butanol
(8) Guanidine Nitrate
(9) Citric Acid
(10) 4,7-DCQ (Dichloroquinoline)
(11) N-methyl Piperazine
(12) D-2-Aminobutanol (O-Aminobutanol)
(13) Diethyl Carbamyl Chloride
(14) 4-Cyanopyridine
(15) Isonico-tinic acid
(16) Thiosemicarbazide
(17) 1-Nitropropane
(18) 4-Amino-4 Nitrodiphenyl sulphide
(19) N-(4-Chlorophenyl)-O-Phenylene diamine
(20) 5-Iodouracil
(21) l-Acetyl-5-Iodouracil
(22) 2-Amino-5-Mercapto-l,2,4-Thiadiazole
(23) 2-Amino-5-Amino-Sulfomyl-l,3,4-Thiadiazole
(24) 2-Acetylamino-5-Mercapto-l,3,4-Thiadiazole
(25) Tetra Urea Complex.
LIST 3
(See S.No.54 of the Table)
(1) Insulin
(2) Lamivudine
(3) Ritonavir
(4) Saquinavir
(5) Zidovudine.
[F.No.334/3/2006-TRU]
(Ajay)
Under Secretary to Government of India
