Notification New Delhi, the 1
st
March, 2006
No.2/2006-Central Excise (N.T) 10 Phalguna, 1927 (Saka)
G.S.R… (E). - In exercise of the powers conferred by sub-sections (1) and sub-section (2)
of section 4 A of the Central Excise Act, 1944 (1 of 1944) and in supercession of the notification
of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2002-
Central Excise (N.T.), dated the 1
st
March, 2002, published in the Gazette of India Extraordinary,
vide number G.S.R 152(E), dated the 1
st
March, 2002, except as respects things done or omitted
to be done before such supercession, the Central Government hereby specifies the goods
mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading
or tariff item of the First Schedule to the Central Excise Tariff Act, 1986 (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
or sub heading of
the First Schedule
Description of goods Abatement as
a percentage
of retail sale
price
(1) (2) (3) (4)
1. 0402 91 10 or
0402 99 20
Concentrated (condensed) milk, whether
sweetened or not, put up in unit containers and
ordinarily intended for sale
-
2. 17 or 21 Preparations of other sugars 40%
3. 1702 Sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or
not mixed with natural honey; caramel
40%
4.
1704 Gums, whether or not sugar coated (including
chewing gum, bubblegum and the like)
40%
5. 1704 90 All goods, other than white chocolate 35%
6. 1704 90 White chocolate 40%
7. 1805 00 00 or
1806 10 00
Cocoa powder, whether or not containing added
sugar or other sweetening matter
35%
8. 1806 Chocolates in any form, whether or not
containing nuts, fruit kernels or fruits, including
drinking chocolates
35%
9. 1806 Other food preparations containing cocoa 35%
10. 1901 20 00
or 1901 90
All goods 35%
11. 1902 All goods -
12. 1904 All goods 35%
13. 1905 31 00
or 19051920
Biscuits 35%
14. 1905 32 11 or
1905 32 90
Waffles and wafers, coated with chocolate or
containing chocolate
35%
15. 1905 32 90 All goods, other than wafer biscuits 40%
16. 1905 32 19 or Wafer biscuits 35%
1905 32 90
17. 2101 11 or
2101 12 00
Extracts, essences and concentrates, of coffee,
and preparations with a basis of these extracts,
essences or concentrates or with a basis of
coffee
35%
18. 2102 All goods 35%
19. 2105 00 00 Ice cream and other edible ice, whether or not
containing cocoa
-
20. 2106 90 20, 2403 Pan masala and Pan Masala containing tobacco 50%
21. 2106 90 30 All goods 35%
22. 2106 Ready to eat packaged food, texturised
vegetable proteins (Soya bari), and instant food
mixes such as Pongal mix, Vadai mix, Pacoda
mix, Payasam mix, Gulab jamun mix, Rava
Dosa mix, Idli mix, dosai mix, Murruku mix,
and Kesari mix.
37%
23. 2106 90 11 Sharbat 35%
24. 2106 10 00,
2106 90 50, 2106 90
70, 2106 90 80, 2106
90 91 or 2106 90 99
All goods (other than S.No 22 above) 40%
25. 2201 10 10, 2201 90
90, 2202 10 90, 2202
90 90
Mineral waters 50%
26. 2201 10 20 or
2202 10 10
Aerated waters 42.5%
27. 2209 Vinegar and substitutes for vinegar obtained
from acetic acid
40%
28. 2403 99 10 or
2403 99 20
All goods 50%
29. 2523 21 00 or
2523 29
White cement, whether or not artificially
coloured and whether or not with rapid
hardening properties
35%
30. 2710 Lubricating oils and Lubricating preparations 40%
31. 3204 20 Synthetic organic products of a kind used as
fluorescent brightening agents or as a
luminophores
35%
32. 3206 All goods other than pigments and inorganic
products of a kind used as luminophores
35%
33. 3208, 3209, 3210 All goods 40%
34. 3212 90 20 Dyes and other colouring matter put up in forms
or small packing of a kind used for domestic or
laboratory purposes
40%
35. 3213 All goods 40%
36. 3214 All goods 40%
37. 3303, 3304, 3305 or
3307
All goods 40%
38. 3306 10 20 Toothpaste 35%
39. 3401 19 or
3401 20 00
Soap (other than paper, wadding, felt and non-
wovens, impregnated, coated or covered with
35%
soap or detergent)
40. 3401 11,
3401 19, 3402 except
3402 90 20
Organic surface active products and
preparations for use as soap in the form of bars,
cakes, moulding pieces or shapes
35%
41. 3403 Lubricating preparations (including cutting-oil
preparations, bolt or nut release preparations,
anti-rust or anti-corrosion preparation and
mould release preparations based on lubricants)
35%
42. 3405 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. 3404
35%
43. 3506 Prepared glues and other prepared adhesives,
not elsewhere specified or included
40%
44. 3702 All goods (other than for X-ray and unexposed
cinematographic films)
40%
45. 3808 Insecticides, fungicides, herbicides, weedicides
and pesticides
35%
46. 3808 40 00 or
3808 90 90
Disinfectants and similar products 40%
47. 3814 00 10 Thinners
40%
48. 3819 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%
49. 3820 00 00 Anti-freezing preparations and prepared de-
icing fluids
40%
50. 3824 90 24 or
3824 90 90
Stencil correctors and other correcting fluids,
ink removers put up in packings for retail sale
40%
51. 3919 Self adhesive tapes of plastics 40%
52. 3923, 3924 Insulated ware 45%
53. 4816 Carbon paper, self-copy paper, duplicator
stencils, of paper
40%
54. 4818 except
481840, 4818 50 00
Cleansing or facial tissues, handkerchiefs and
towels, of paper pulp, paper, cellulose wadding
or webs of cellulose fibres.
40%
55. 6401 to 6405 The following goods, namely:-
(i) Footwear of retail sale price
exceeding Rs 250/- and not
exceeding Rs 750/- per pair
(ii) All other footwear
37%
40%
56. 6506 10 Safety headgear 40%
57. 6907 10 10, 6907 90
10
Vitrified tiles, whether polished or not 45%
58. 6908 Glazed tiles 45%
59. 7321 Cooking appliances and plate warmers, other
than LPG gas stoves (with burners only, without
other functions such as, grills or oven
40%
60. 7321 LPG gas stoves ( with burners only, without
other functions such as, grills or oven)
35%
61. 7323, 7615 19 10 Pressure Cookers 30%
62. 7324 Sanitary ware of iron or steel 40%
63. 7418 20 10 Sanitary ware of copper 40%
64. 8212 Razors and razor blades (including razor blade
blanks in strips)
40%
65. 8305 20 00,
8305 90 20
Staples in strips, paper clips, of base metal 40%
66. 8414 51, 8414 59 Electric fans 40%
67. 8415 Window room air-conditioners and split air-
conditioners of capacity upto 3 tonnes
30%
68. 8418 Refrigerators 40%
69. 8421 21 Water filters and water purifiers, of a kind used
for domestic purposes
40%
70. 8422 11 00,
8422 19 00
Dish washing machines 35%
71. 8450 Household or laundry type washing machines,
including machines which both wash and dry
40%
72. 8469 Typewriters 35%
73. 8470 (except
8470 40, 8470 50,
847090)
Calculating machines and pocket-size data
recording, reproducing and displaying machines
with calculating functions
40%
74. 8472 90 10 Stapling machines 40%
75. 8506 except
8506 90 00
Primary cells and primary batteries 40%
76. 8509 except
8509 90 00
Electro-mechanical domestic appliances with
self-contained electric motor
40%
77. 8510 except
8510 90 00
Shavers, hair clippers and hair-removing
appliances, with self contained electric motor
40%
78. 8513 except
8513 90 00
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. 8512
35%
79. 8516 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)
40%
and hand dryers; electric smoothing irons; other
electro-thermic appliances of a kind used for
domestic purposes
80. 8517 11, 8517 19 or
8517 21 00
Telephone sets including telephones with
cordless handsets; video phones; facsimile
machines
40%
81. 8519, 8520 All goods 40%
82. 8521 All goods 40%
83. 8523 Unrecorded audio cassettes 40%
84. 8523, 8524 Video cassettes 40%
85. 8523 20, 8524 Magnetic discs 40%
86. 8525 Pagers, cellular or mobile phones 40%
87. 8527 Radio sets including transistors 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
35%
88. 8527 Reception apparatus for radio-broadcasting,
whether or not combined, in the same housing,
with sound recording or reproducing apparatus
or a clock (other than goods covered at S.No.
86)
40%
89. 8528 Television receivers (including video monitors
and video projectors) whether or not
incorporating radio broadcast receivers or sound
or video recording or reproducing apparatus
35%
90. 8536 All goods 40%
91. 8539 The following goods, namely:-
(i) Compact Fluorescent Lamp (CFL)
falling under tariff item 8539 31 10
(ii) All other goods
37%
40%
92. 9006 Photographic (other than cinematographic)
cameras
35%
93. 9101, 9102 All goods, other than braille watches 35%
94. 9103, 9105 Clocks 45%
95. 9612 All goods 35%
96. 9617 00 11,
9607 00 12
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.
[F.No 334/3/2006-TRU]
(Ajay)
Under Secretary to the Government of India
