New Delhi, dated 1st March, 2000
11 Phalguna, 1921 (Saka)
Notification No. 6/2000-Central Excise
as amended by No.21/2000 dated 2-3-2000.,No.22/2000 dated 6-3-2000.,No.29/2000. dated 31-3-2000.,No 36/2000 dated
4-5-2000, No 38/2000 dated 12-5-2000, No. 50/2000-CE., dated 29-9-2000 and Notification No. 51/ 2000-Central Excise,
dated 9-10-2000.
.
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, -
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
from so much of the Special duty of excise leviable there on under 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 in respect of S. No. 65 of the said Table, nothing contained in this notification shall
apply on or after the first day of April, 2000. 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 or 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 - -
1A 1103.00Tapioca starch Nil - -
2. 13 Lac Nil - -
3. 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 - -
3A 1301.10Compounded Asafoetida ,commonly known as heeng Nil - -
4. 1703.90All goods, for use in the manufacture of goods other than alcohol Nil - -
5. 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
5A 1905.11
Biscuits put up in retail packs of weight not exceeding 100 gms.
and the retail sale price of each such pack not exceeding Rupees
Five
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 me price is the sole
consideration for such sale.
Fifty per
cent of the
duty of
excise
specified in
the First
Schedule
- -
6. 21.06
All goods containing not more than 10% betel nut by weight and
not containing tobacco in any proportion :
Provided that -
1. no other goods falling under heading No. 21.06 are
manufactured in the same factory, and
2. the goods do not bear a brand name which is used for any
other goods falling under heading No. 21.06
16% Nil -
7. 21.08.10
Preparations of a kind used in the manufacture of aerated
waters. if supplied directly to a
bottling plant (other than vending machines)
- Nil -
8. 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 - -
9
2201.20 or
2202.20
Aerated waters prepared and dispensed by vending machines Nil Nil -
10 24.04
Biris, other than paper rolled biris, manufactured without the aid
of machines, by a manufacturer by whose behalf no biris are sold
under a brand name (as defined in Note 1 to Chapter 24), in
respect of first clearances 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 - -
11 2404.99
Tobacco, used for smoking through "hookah" or "chilam",
commonly known as "hookah" tobacco or "gudaku"
Nil Nil -
12 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 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
- 3
12A
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 exceeds ten
horse power
Rs. 30 per
square
metre
- -
1326.01 to 26.17Ores Nil - -
14 27
Naphtha and Natural Gasoline Liquid for use in the manufacture
of fertiliser or ammonia
Nil - 4 and 5
15 27
Naphtha used in a fertiliser plant during shutdown and start-up
periods
Nil - 4 and 5
16 27
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
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 Tutocorin for
the manufacture of Heavy Water in such plants
Nil - 4 and 5
17 27
Furnace oil intended for use as feedstock in the manufacture of
fertilisers
Nil - 4 and 5
18 27 Bio-gas Nil - -
19 27 Lean gas obtained from natural gas Nil - -
20 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 No. 27.13
of First Schedule, intended for use as fuel for the generation of
electrical energy by electricity undertakings owned 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 not for sale but produce it for their own
consumption or for supply to their own undertakings.
Nil - 4 and 5
21 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 No. 27.13
of First Schedule, intended for use as feedstock in the
manufacture of fertilisers
Nil - 4 and 5
22 27.10
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-
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
sub-rule (2) of rule 140 of the Central Excise Rules, 1944 or
a warehouse, as the case may be;
"warehouse" means a warehouse approved under rule 140
of the Central Excise Rules, 1944.
Nil - 6
23 27.11
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 Liquefied Petroleum Gases (LPG) were
received.
Explanation.- For the purposes of the exemption, the amount of
Liquefied Petroleum Gases consumed in the manufacture of
propylene shall be calculated by subtracting from the quantity of
Liquefied Petroleum Gases received by the factory
manufacturing propylene the quantity of Liquefied Petroleum
Gases returned by the factory to the refinery, declared as such
under sub-rule (2) of rule 140 of the Central Excise Rules, 1944,
from which such Liquefied Petroleum Gases were received.
Nil - -
24 27.11
Liquefied Petroleum Gases and other gaseous hydrocarbons
other than natural gas, ethylene, propylene, butylene and
butadene
50% of the
duty of
excise
specified in
First
Schedule
- -
25 27.11
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 sub-rule (2) of rule 140 of the Central Excise Rules/ 1944,
which supplied the said gases.
Nil - -
26 27 or 28Synthesis gas, if used in the manufacture of Heavy Water Nil - -
27 27
Kerosene, that is to say, any hydrocarbon oil (excluding mineral
colza oil and white spirit) which has a smoke point of 18 mm or
more (determined in the apparatus known as smoke point lamp
in the manner included in the Bureau of Indian Standards
Specification ISI: 1448 (P.31) -1968 as in force for the time
being) and is ordinarily used as an illuminant in oil burning lamps.
50% of the
duty of
excise
specified in
First
Schedule
- -
27A 27.10 Motor spirit commonly known as petrol - Nil -
27B 27.10 High Speed Diesel Oil
Seventy five
per cent of
the duty of
excise
specified in
the First
Schedule
- -
28 28
Sulphuric acid, oleum, oxygen and ammonia used in the
manufacture of fertilisers
Nil - 5
29 28 Steam Nil - -
30 15
Sulphuric acid used in a fertiliser plant for demineralisation of
water
Nil - -
31 28
Ammonia used in a fertilizer plant in refrigeration and purification
processs
Nil - -
32
2808.10 or
2809.00
All goods used in the manufacture of fertilisers Nil - 5
33 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 - -
34 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
- -
35 28 Potassium Iodate Nil - -
36 28 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
- -
36A 28 or 38silicon, in all forms Nil - -
37 28 or 29All chemicals used in manufacture of centchroman Nil - -
38 28, 29 or 30Anaesthetics Nil - -
39 28
Gold potassium cyanide solution used within the factory of
production for manufacture of zari
Nil - -
40 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 - -
41 30
Formulations manufactured from the bulk drugs specified in List l.
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 - -
42 28 or 29
The goods specified in List 2, used for the manufacture of bulk
drugs as specified in List 1
Nil - 5
43 29 2-Cyanopyrazine Nil - -
44 29
Bulk drugs, namely :-
1. Insulin
2. Zidovudine
Nil - -
45 30 Insulin and Zidovudine Nil - -
46 30 Desferrioxamine injection Nil - -
47 30 Deferiprone Nil - -
47A 30 Intravenous fluids Nil - -
48 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 - -
49 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 - -
5032.04 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 - -
51 33.06 Tooth Powder Nil - -
52 33 Henna powder, not mixed with any other ingredient Nil Nil -
53 33 Shikakai Powder, not mixed with any other ingredient - Nil -
54
3401.11,
3401.12, or
3401.19
Soap, if manufactured under a scheme for the sale of Janata
soap
Nil - 7
55 3401.11All goods
50% of the
duty of
excise
specified in
the first
schedule
- -
56 36.05
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 by the
manufacturer and if such matches are -
(1) packed in boxes or packs of not exceeding 40 matches each
Re. 1.00
per hundred
boxes /
packs
- 8
(2) packed in boxes of 50 matches each
Re. 1.25
per hundred
boxes
- 8
(3) packed in boxes of 300 matches each
Rs. 7.50 per
hundred
boxes
- 8
57 36.05
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 -
1. the cardboard flats or strips, the configuration of a match
box including the outer slide or the inner slide, or
2. 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 by the
manufacturer and if such matches are -
(1) packed in boxes/packs of not exceeding 40 matches each
Re. 0.70
per hundred
boxes /
packs
- 8
(2) packed in boxes of 50 matches each
Re. 0.85
per hundred
boxes
- 8
(3) packed in boxes of 300 matches each
Rs. 5.10 per
hundred
boxes
- 8
58 36.05
Matches, in or in relation to the manufacture of which no process
is ordinarily carried on with the aid of power and when such
matches are -
-
(1) packed in boxes/packs of not exceeding 40 matches each
Re. 0.20
per hundred
boxes /
packs
- 9
(2) packed in boxes of 50 matches each
Re. 0.25
per hundred
boxes
- 9
(3) packed in boxes of 300 matches each
Rs. 1.50 per
hundred
boxes /
packs
- 9
59 36.05
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 by a manufacturer packed in -
- 4
(1) boxes or packs of not exceeding 40 matches each
Rs. 1.92 per
hundred
boxes /
packs
- -
(2) boxes of 50 matches each
Rs. 2.40 per
hundred
boxes
- -
(3) boxes of 300 matches each
Rs. 14.40
per hundred
boxes
- -
60 38
Concrete mix manufactured at the site of construction for use in
construction work at such site Nil - -
61 38.22 Chemical reagents Nil - 10
62 39
Products of jute and phenolic resins manufactured by pultrusion
process, containing at least forty per cent by weight of jute
Nil - -
6339.01 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
Nil - -
64 39.20
Strips and tapes of polypropylene used in the factory of its
production in the manufacture of polypropylene ropes
Nil - -
65
39.23, 39.24 or
39.26
All goods other than, -
(i) goods of polyurethanes;
(ii) insulated ware;
(iii) bags or sacks made out of fabrics (whether or not coated,
covered or laminated with any other material) woven from strips
or tapes of plastics; and fabrics for making such bags or sacks;
and
(iv) crates, -
11
(a) on aggregate value of clearances upto Rs. 100 lakhs, in a
financial year;
Nil -
(b) on aggregate value of clearances exceeding Rs. 100 lakhs, in
a financial year;
Explanation. - Any clearances for exports or any clearances of
goods exempted from duty or chargeable to "Nil" rate of duty
shall not be included in computing the aggregate value of
clearances.
50% of the
duty
specified in
the First
Schedule
read with
notification
No. 7/2000
- Central
Excise
dated
1.3.2000
66 39.04
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 - -
67 39.17 Lay flat tubing Nil - -
68 39.03
Unexpanded polystyrene beads purchased by the Malaria
Research Centre
Nil - 12
69 39 or 40Nipples for feeding bottles Nil - -
70
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 handcarfts.
Nil Nil 13
(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 13
71
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
72
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, 84.25, 84.29 and 84.30
and motor vehicles
- Nil 5
72A
4012.11,4012.19
or 4013.90
Tubes and flaps supplied to a manufacturer of tyer 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
73 40 Surgical rubber gloves or medical examination rubber gloves Nil - -
7444.06 or 44.07
100% wood free plain or pre-laminated particle or fibreboard,
made from sugarcane bagasse or other agro-waste
Nil - -
75 48
Paper splints for matches, whether or not waxed; Asphaltic
roofing sheets
Nil - -
76 48
Corrugated paper or paperboard or converted types of paper or
paperboard
Nil - 14
77 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.
Nil - 15
78 48.02
(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
Nil - -
(b) Intermediate products arising during the course of
manufacture of the security paper, and used within the factory of
its production for pulping
Nil - -
79 5105.10Carded wool used captively in the manufacture of yarn of wool Nil - -
80 5105.10
Carded wool, popularly known as "lefa" intended for making hand
spun yarn of upto 10 counts
Nil - -
81 5105.10Carded wool, other than "lefa"
50% of the
duty of
excise
specified in
the First
Schedule
- -
82
5105.21 or
5105.29
All goods
50% of the
duty of
excise
specified in
the First
Schedule
- -
83
5106.11,
5106.12 or
5106.13
Yarn of carded wool
50% of the
duty of
excise
specified in
the First
Schedule
- -
84
5107.11 or
5107.12
Yarn of combed wool
50% of the
duty of
excise
specified in
the First
Schedule
- -
8551.06 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 - 16
86 51.06
Yarn of wool of counts upto 10 in plain (straight) reel hanks,
whether single or multiple (folded) and intended for manufacturing
carpets
Nil - -
87
5, 52, 53, 54 or
53
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
organization approved by the Khadi and Village Industries
Commission for the purpose of processing such fabrics.
Nil - -
88
5110.10 or
5111.10
Woven fabrics of wool, if no credit under rule 57 AB or rule 57AK
of the Central Excise Rules, 1944, has been availed.
Nil - -
8951.10 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 - -
9051.10 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 - -
9151.10 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 - 17
92 5204.10Cotton sewing thread, not containing synthetic staple fibres
50% of the
duty of
excise
specified in
the First
Schedule
- -
93
5205.11,
5205.19,
5206.11 or
5206.12
Cotton yarn, not containing synthetic staple fibres -(i) supplied in
plain (straight) reel hanks; or
(ii) sent outside the factory of production for conversion into hank
yam in plain (straight) reel hanks under rule 96E of the Central
Excise Rules, 1944; or (iii) used captively in the factory of
production for conversion into hank yarn in plain (straight) reel
hanks
Nil - -
94
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 - 16
95
5205.11,
5205.19,
5206.11 or
5206.12
Cotton yarn, not containing synthetic staple fibres
50% of the
duty of
excise
specified in
the First
Schedule
- -
9652.05 or 52.06
Cotton yarn (not containing synthetic staple fibre), wound on
cones on doubling machine and produced out of cotton yarn, in
plain (straight) reel hanks, on which the appropriate duty of excise
has already been paid and meant for conversion into two fold
yarn and then reeling into plain (straight) reel hanks
Nil - -
97
5207.10,
5208.10 or
5209.10
Woven fabrics of cotton, other than those manufactured in a
factory belonging to a multi-locational composite mill and
supplied for processing to another factory owned by the same
multi-locational composite mill.
Explanation - For the purposes of this entry, multi-locational
composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along
with spinning of yarn from fibres and weaving or knitting or
crocheting of fabrics in one or more factories, owned by the
same public limited company.
Nil - -
98
5207.10,
5208.10 or
5209.10
Woven fabrics of cotton manufactured in a factory belonging to a
multi-locational composite mill and supplied for processing to
another factory owned by the same multi-locational composite
mill.
Explanation - For the purposes of this entry, multi-locational
composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along
with spinning of yarn from fibres and weaving or knitting or
crocheting of fabrics in one or more factories, owned by the
same public limited company.
Fifty per
cent of the
duty of
excise
specified in
the First
Schedule
- -
99 52, 54, or 55
Pleated or embossed fabrics manufactured out of processed
fabrics on which the appropriate duty of excise has already been
paid
Nil - -
100
52.07, 52.08 or
52.09
Cotton fabrics intended for use in the manufacture of cotton
absorbent lint
Nil - -
101
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 - -
102
52.07, 52.08 or
52.09
Poly Vastra, that is to say, any cloth, containing cotton and
polyester, woven on handloom from yarns handspun 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 - -
103
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 - -
104
52.07, 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 - -
105
52.07, 52.08 or
52.09
Woven fabrics of cotton when subjected to any one or more of the
following processes, namely :-(1) Calendering (other than
calendering with grooved rollers); (2) Flanellete raising; (3)
Stentering; (4) Damping on grey and bleached sorts; (5) Back
filling on grey and bleached sorts; (6) Singeing, that is to say,
burning away of knots and loose ends in the fabrics; (7) Scouring,
that is to say, removing yarn size and natural oil found in cotton;
(8) Cropping or butta cutting; (9) Curing or heat setting; (10)
Padding, that is to say, applying starch or fatty material on one or
both sides of the fabric; (11) Expanding; or (12) 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,
"calendaring" 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 yams of which are
unbleached, bleached, dyed grey or coloured a lighter shade of
the colour of the warp yarns.
Nil - 17
106
53.10, 5702.12,
5703.20, 58.01,
58.02, 58.06,
6305.10
Goods of Jute Nil - -
107 56.02 Jute felt Nil - -
108
53.04, 53.05 or
53.08
Sisal and manila fibre and yarn thereof, in relation to manufacture
of which no process is ordinarily carried on with the aid of power
Nil - -
109
5309.10 or
5311.10
The following goods, if no credit under rule 57AB or rule 57AK of
the Central Excise Rules, 1944 has been availed, namely :
(a) Woven fabrics of flax;
(b) Woven fabrics of ramie
Nil - -
110
5306.11,
5306.19 or
5308.14
The following goods, namely :-
(a) Flax yarn containing 85% or more by weight of flax;
(b) Ramie yarn containing 85% or more by weight of ramie
50% of the
duty of
excise
specified in
the First
Schedule
- -
111
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 - -
112 5404.10
Nylon monofilament yarn or of denierage
210,330,420,630,840,1050,1260 or 1680 with tolerance of 4 per
cent.
Nil - -
113 54.02
Polyester filament yarn (other than textured) of denierage above
750 and of tenacity exceeding 6.5 grams per denier
16% Nil -
114 54.02
Texturised yarn (including draw twisted and draw wound yarn) of
polyesters manufactured by an independent texturiser who does
not have the facilities in his factory (including plant and
equipment) for producing partially oriented yarn (POY) of
polyesters falling under sub-heading No. 5402.42
Rs. 2.50 per
kg.
Nil 17A
115
5402.32 or
5402.52
Twisted polyester filament yam manufactured out of textured or
draw-twisted polyester filament yarn falling within Chapter 54 of
the First Schedule on which the appropriate duty of excise under
the First Schedule, special duty of excise under the Second
Schedule to the Central Excise Tariff Act or as the case may be,
the additional duty leviable under the Customs Tariff Act, 1975
has already been paid
Nil Nil -
116
5402.31 or
5402.51
Twisted nylon filament yarn manufactured out of nylon filament
yarn including crimped or textured nylon filament yarn falling within
Chapter 54 of the First Schedule on which the appropriate duty of
excise under the First Schedule, or as the case may be, the
additional duty leviable under the Customs Tariff Act, 1975 has
already been paid
Nil - -
117
5403.20 or
5403.32
Twisted viscose filament yarn manufactured out of viscose
filament yarn including textured viscose filament yarn falling within
Chapter 54 of the First Schedule on which the appropriate duty of
excise under the First Schedule, or as the case may be, the
additional duty leviable under the Customs Tariff Act, 1975 has
already been paid
Nil - -
118
5402.39 or
5402.59
Twisted polypropylene filament yarn manufactured out of
polypropylene filament yarn on which appropriate duty of excise
under the First Schedule, or as the case may be, the additional
duty leviable under the Customs Tariff Act, 1975, has already
been paid
Nil - -
119 5404.10
Monofilament of high density polyethylene or polypropylene, if no
credit under rule 57AB or rule 57AK of the Central Excise Rules,
1944 has been availed
Nil - -
120
5404.20,
5403.31,
5403.32 or
5403.41
Viscose filament yarn 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
50% of the
duty of
excise
specified in
the First
Schedule
- 16
121
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 - -
122
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 - -
123
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 - -
124
5406.10 or
5407.10
Woven fabrics, other than those manufactured in a factory
belonging to multi-locational composite mill and supplied for
processing to another factory owned by the same multi-locational
composite mill.
Explanation. - For the purposes of this entry, multi-locational
composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along
with spinning of yarn from fibres and weaving or knitting or
crocheting of fabrics in one or more factories, owned by the
same public limited company.
Nil - -
125
5406.10 or
5407.10
Woven fabrics manufactured in a factory belonging to multi-
locational composite mill and supplied for processing to another
factory owned by the same multi-locational composite mill.
Explanation.-for the purposes of this entry, multi-locational
composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along
with spinning of yarn from fibres and weaving or knitting or
crocheting of fabrics in one or more factories, owned by the
same public limited company.
50% of the
duty of
excise
specified in
the First
Schedule
- -
126 5501.20
Polyester tow consumed within the factory of production in the
manufacture of polyester staple fibre
Nil - -
127 55.10
Yarn of artificial staple fibre in or in relation to the manufacture of
which no process is ordinarily carried on with the aid of power
Nil - -
128 55.10
Yarn of artificial staple fibre (not containing synthetic staple
fibres) -
a) supplied in plain (straight) reel hanks;
or
(b) used captively in the factory of production for conversion into
hank yarn in plain (straight) reel hanks
Nil - -
12955.09 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 - 16
130
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) or cabled yarn manufactured in a factory which
does not have the facilities (including plant and equipment) for
producing single yarn
Nil Nil 18
131
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 - 19
132
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) or cabled manufactured in a factory which does
not have the facilities (including plant and equipment) for
producing single yarn
Nil - 20
133
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) or
cabled, manufactured in a factory which does not have the
facilities (including plant and equipment) for producing single yarn
Rs. 2.50 per
kg.
- 21
134
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) or cabled, manufactured in a factory which does
not have the facilities (including plant and equipment) for
producing single yarn
Rs. 9 per
kg.
Nil 22
135
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) or cabled, manufactured in a factory which does
not have the facilities (including plant and equipment) for
producing single or draw twisted or texturised yarn
Nil Nil 23
136 55.10
Cellulosic spun yarn (not containing synthetic staple fibre)
produced out of cellulosic spun yarn (not containing synthetic
staple fibre) in plain (straight) reel hanks, on which the
appropriate duty of excise has already been paid, wound on
cones on doubling machine and meant for conversion into two
fold yarn and then reeling into plain (straight) reel hanks
Nil - -
137
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, with or without the aid of
power and produced out of yarn falling within Chapter 52, 54, or
55 of the First Schedule, on which the appropriate duty of excise
under the First Schedule, special duty of excise under the
Second Schedule to the Central Excise Tariff Act or as the case
may be, the additional duty leviable under section 3 of the
Customs Tariff Act, 1975, has already been paid
Nil Nil -
13852, 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 -
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 Co-
operative Society approved by Government of India for the
development of Handlooms, other than the following, namely :-
(a) fabrics containing only polyester and cotton in which the
proportion of polyester staple fibre is less than 70% by weight of
total fibre content; and
(b) fabrics containing only polyester staple fibre and any one or
more of the following fibres, namely, cotton, ramie and artificial
fibre in which the proportion of polyester staple fibre is more than
40% but less than 70% by weight of total fibre content.
Nil - -
141 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 organization approved by the Khadi and
Village Industries Commission for the purpose of processing of
Poly Vastra
Nil - -
142 55
Synthetic fabrics consumed within the factory in which it is
produced for the manufacture of shoddy blankets falling within
Chapter 63 of the First Schedule provided that such fabrics are
manufactured out of shoddy yarn and in respect of such blankets
exemption from the whole of the duty of excise leviable thereon, is
not availed of
Nil - -
143 55
Synthetic fabrics processed within the factory in which it is
produced for the manufacture of shoddy blankets falling within
Chapter 63 of the First Schedule provided that such fabrics are
manufactured out of shoddy yarn and the value of synthetic
shoddy blankets manufactured out of such fabrics does not
exceed one hundred and fifty rupees per square metre and the
procedure set out in Chapter X of the Central Excise Rules, 1944
is followed if the said fabrics are processed elsewhere than in the
factory of production.
Nil - -
144 54 or 55
Woven fabrics of man made fibres subjected to any one or more
of the following processes, namely :-
(1) Calendering with plain rollers;
(2) Singeing, that is to say, burning away of knots and loose ends
in the fabrics;
(3) Padding, that is to say, application of natural starch to one or
both sides of the fabrics;
(4) Back filling, that is to say, application of starch to one side of
the fabrics;
(5) Cropping, that is to say, cutting away mechanically of loose
ends from the fabrics;
(6) Hydro-extraction, that is to say, mechanically extracting, or
mechanically squeezing out water from the fabric; or
(7) The process of blowing (steam pressing) carried on woven
fabrics of acrylic fibre.
Nil - -
145
5511.10,
5512.10,
5513.10 or
5514.10
Unprocessed fabrics of synthetic or artificial staple fibres, other
than those manufactured in a factory belonging to multi-locational
composite mill and supplied for processing to another factory
owned by the same multi-locational composite mill.
Explanation. - For the purposes of this entry, multi-locational
composite mill means a public limited company which is
engaged in the processing of fabrics with the aid of power along
with spinning of yarn from fibres and weaving or knitting or
crocheting of fabrics in one or more factories, owned by the
same public limited company.
Nil - -
146
5511.10,
5512.10,
5513.10 or
5514.10
Unprocessed fabrics of synthetic or artificial staple fibres
manufactured in a factory belonging to multi-locational composite
mill and supplied for processing to another factory owned by the
same multi-locational composite mill Explanation. - For the
purposes of this entry, multi-locational composite mill means a
public limited company which is engaged in the processing of
fabrics with the aid of power along with spinning of yarn from
fibres and weaving or knitting or crocheting of fabrics in one or
more factories, owned by the same public limited company.
50% of the
duty of
excise
specified in
the First
Schedule
- -
14752, 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 - 24
14855.09 or 55.10Yarn of shoddy upto 10 counts, if made out of used or new rags
50% of the
duty of
excise
specified in
the First
Schedule
- -
149 56.05 Metallic Yarn (imitation zari) Nil - -
15056.07 or 56.09All goods made without the aid of power Nil - -
151 56.07
All goods (other than dipped cords falling under sub-heading
5607.90 of the First Schedule) made from yarn, monofilament,
tapes or strips on which the appropriate duty of excise leviable
under the First Schedule, the special duty of excise leviable under
the Second Schedule to the Central Excise Tariff Act or, as the
case may be, the additional duty leviable under section 3 of the
Customs Tariff Act, 1975, has already been paid
Nil - -
152 53 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 - -
153
5801.11,
5801.91,
5802.41,
5802.51,
5804.19,
5806.10 or
5806.39
Fabrics not subjected to any process, of wool or of fine animal
hair or of other textile material (other than cotton or man made
fibre or jute) if no credit under rule 57AB or rule 57AK of the
Central Excise Rules, 1944 has been availed
Nil - -
154
5806.31 or
5806.32
Narrow woven fabrics of cotton or man-made fibres Nil - -
155
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 - -
156 58.05 Embroidery, other than those not subjected to any process Nil - -
157 5806.39
The following goods, namely :-(a) Hair belting of wool; (b) Strips
of jute made from fabrics on which the appropriate duty of excise
under the First Schedule has already been paid and intended for
supply to the Indian Army.
Nil - -
158 59.03
Fabrics of jute, impregnated, coated, covered or laminated with
plastics, if appropriate duty of excise has already been paid on
such base fabrics of jute
Nil - -
159 5906.99
Rubberised textile fabrics, if no credit under rule 57AB or rule
57AK of the Central Excise Rules, 1944 has been availed
Nil - -
159A 5908.00
Tubular knitted gas mantle fabric, whether or not impregnated, for
use in incandescent gas mantles
Nil - 4
160 59.10 Unprocessed cotton belting, woven Nil - -
161 59
Printing frames intended for use either within the factory of
production or in any other factory of the same manufacturer, in
printing of textile fabrics and in respect of use in the said other
factory, the procedure set out in Chapter X of the Central Excise
Rules, 1944, is followed
Nil - -
16260.01 or 60.02
Knitted or crocheted fabrics processed without the aid of power
or steam
Nil - -
163
6001.11,
6001.21,
6001.91,
6002.42 or
6002.92
Knitted or crocheted fabrics of cotton Nil - -
164 60
All goods in or in relation to the manufacture of which any process
is ordinarily carried on with the aid of power (other than goods
falling under sub-heading No. 6002.10) of textile materials (other
than cotton or man made fibre) not subjected to any further
process, provided no credit under rule 57AB or rule 57AK the
Central Excise Rules, 1944 has been availed
Nil - -
165
6001.12,
6001.22,
6001.92,
6002.20,
6002.43 or
6002.93
Unprocessed knitted or crocheted fabrics Nil - -
166 63 Made up textile articles made out of handloom fabrics Nil - -
167 63.01
The following blankets, the value of which does not exceed Rs.
150 per square metre, namely :-
(a) blankets of wool;
(b) blankets of yarn of shoddy falling under heading No. 55.09 or
heading No. 55.10 of the First Schedule
Nil - -
168 6301.90Jute blankets Nil - -
16953, 59 or 63
Rot proofed jute products, laminated jute products and fire
resistant jute products, provided the appropriate duty of excise
under the First Schedule has already been paid on the
unprocessed jute manufactures used in the manufacture of such
jute products.
Nil - -
170 68.07
The following goods, namely :-
(i) Articles of mica;
(ii) Mosaic tiles, that is to say, tiles known commercially as
"mosaic tiles";
(iii) Goods manufactured at the site of construction for use in
construction work at such site;
(iv) Lightweight (solid or hollow) concrete building blocks
Nil - -
171 68.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras Nil - 25
172 68
Goods, in which not less than 25% by weight of fly-ash or
phospho-gypsum or both have been used
Nil - 26
173 68 or 69Stoneware, which are only salt gazed Nil - -
174 68 or 69Sand lime bricks Nil - -
175 69
Roofing tiles (including tiles used for roofing such as ridge tiles,
ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling
tiles)
Nil - -
176 6906.10
Glazed tiles manufactured by a manufacturer exclusively engaged
in the process of printing, decorating or ornamenting of the said
glazed tiles.
Explanation. - For the purposes of this entry, the value of glazed
tiles shall be the value charged for printing, decorating or
ornamenting of the said glazed tiles.
16% 8% 27
177 6906.10
Glazed tiles manufactured by a manufacturer exclusively engaged
in the process of printing, decorating or ornamenting of the said
glazed tiles on job work basis, by whom or on whose behalf no
glazed tiles are sold.
Nil - 28
178
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% - 27
179 70 Glassware produced by mouth-blown process Nil - -
180 70
Optical glass manufactured by the Central Glass and Ceramic
Research Institute, Calcutta and intended for use by any
Department of the Central Government
Nil - -
181
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% - 27
182 70.15 Table and Kitchenware of Glass Nil - -
183 70.15
All goods (other than Table and kitchenware of Glass)
manufactured by a manufacturer exclusively engaged in the
process of printing, decorating or ornamenting of the said goods.
Explanation. - For the purposes of this entry, the value of goods
shall be the value charged for printing, decorating or ornamenting
of the said goods.
16% - 27
184 71
Primary gold converted with the aid of power from any form of
gold Explanation. - For the purposes of the exemption, "primary
gold" means gold in any unfinished or semi-finished form and
includes ingots, bars, blocks, slabs, billets, shots, pellets, rods,
sheets, foils and wires.
Nil - -
185 71
(I) Articles of -(a) gold; (b) silver; (c) platinum; (d) palladium; (e)
rhodium; (f) iridium; (g) osmium; or (h) ruthenium;
Nil - -
(II) Ornaments and the like articles made of gold or silver or both,
whether or not set -(a) with stones or gems (real or artificial), or
with pearls (real, cultured or imitation); or (b) with stones, gems
and pearls of the kind mentioned at (a) or any combination
thereof;
Nil - -
(III) Strips, wires, sheets, plates and foils of gold, used in the
manufacture of articles of jewellery and parts thereof;
Nil - -
(IV) Precious and semi-precious stones, synthetic stones and
pearls
Explanation. - For the purposes of entries (I), (II) and (III), as the
case may be, -(i) "ornament" means a thing, in any finished form,
meant for personal adornment or for the adornment of any idol,
deity or any other object of religious worship, made of, or
manufactured from, gold or silver or both, 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 - -
186. 71
Silver, platinum, palladium, rhodium, iridium, osmium and
ruthenium in their primary forms, that is to say, any unfinished or
semi-finished form including ingots, bars, blocks, slabs, billets,
shots, pellets, rods, sheets, foils and wires.
Nil - -
187. 72
Stainless steel circles cut on job work, for use in the manufacture
of utensils
Nil - 29
188. 73
Forgings and forged products of iron or steel used in the
manufacture of parts and accessories of cycles and cycle
rickshaws falling under Chapter 40, 73,83, 85,87 or 95
Nil - 5
189. 73
Castings and forgings, cleared for manufacture of sewing
machines or chaff cutters (whether known as toka machine or by
any other name) used for cutting animal fodder.
Nil - 30
190.
40,73, 83, 85, 87
or 95
Parts and accessories of cycles and cycle rickshaws Nil - -
191. 73.10 Metal Containers Nil - 31
192.73.10 and 73.26Mathematical boxes, geometry boxes and colour boxes Nil - -
193.73.21 or 74.17
Kerosene burners, kerosene stoves and wood burning stoves of
iron or steel, copper or copper alloy.
Nil - -
194.73.21 and 94.05Bio-gas stoves and hot plates of iron or steel; bio-gas lights Nil - 32
195.73.23 or 7615.10
Table, kitchen or other household articles and parts thereof, other
than pressure cookers and parts of pressure cookers.
Nil - -
196.74.02 or 74.03
Unrefined copper and unwrought copper, intended for use in the
manufacture of utensils or handicrafts
Nil - 33
197.74.09 or 74.10
Copper strip and foil, intended to be used for manufacture of
imitation "Zari"
Nil - -
198. 74.09
All goods other than trimmed or untrimmed sheets or circles of
copper, intended for use in the manufacture of utensils or
handicrafts
Nil - 33
199. 74.09
Trimmed or untrimmed sheets or circles of copper, intended for
use in the manufacture of handicrafts or utensils
Rs. 3500
per metric
tonne
- 34
200. 76.01
Unwrought aluminium, whether or not alloyed, intended for use in
manufacture of utensils.
Nil - 35
201.
7604.21,
7604.29,
7604.30, 76.08
and 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
202.
76.06
Aluminium plates and sheets (other than circles), intended for use
in manufacture of utensils
Nil 36
203. 76.06 Aluminium circles
Rs. 2500
per metric
tonne
- 36
204.76.12
Metal containers, in or in relation to the manufacture of which no
process is ordinarily carried on with the aid of power
Nil - -
205.82.06 Tools put up in sets Nil - 37
206.82.11 or 82.14Knives Nil - -
207.82 Pencil sharpeners and blades thereof Nil - -
208.84 The Coir processing machinery specified in List 3 Nil - 38
209.84
Spinerettes made, inter alia, of Gold, Platinum and Rhodium or
any one or more of these metals, when cleared in exchange of
worn-out or damaged spinnerettes
16% - 39
210.84 or 87
Parts and components of motor vehicles, manufactured in a
factory and used within any other factory of the same
manufacturer in or in relation to the manufacture of goods, falling
under sub-heading Nos. 8702.90, 8704.20, 8706.29 and
8706.42.
Explanation. - For the purposes of this exemption, value of the
parts and components of motor vehicles shall be equal to sixty
per cent. of the value of such parts and components as
determined under section 4 of the Central Excise Act, 1944,
when sold by the manufacturer as spare parts or spare
components.
Rate of duty
applicable
on the said
parts and
components
of motor
vehicles
- -
211.84.08 Diesel engines upto 10 HP
Fifty percent
of the duty
of excise
specified in
the First
Schedule
- -
212.
8414.30,
8414.99 or 84.18
Goods specified in List 4 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 Nil 4 and 5
212A.84.15 Parts of air-conditioning machines --- Nil ---
213.Any chapter
Goods supplied for the official use of foreign diplomatic or
consular missions in India
Nil Nil 40
214.8452.19 Sewing machines, other than those with inbuilt motors. Nil - -
215.85.24
Recorded video cassettes intended for television broadcasting
and supplied in formats such as U-matic, Betacam or any similar
format
Nil - -
216.85.24
The following goods, namely :-
(a) sound recorded magnetic tapes of width not exceeding 6.5
millimeters, whether in spools, or reels or in other form of
packing;
(b) television and sound recording media such as video tapes
and video discs
Nil - 41
217.85.28
Colour television receivers, -
(i) where the retail sale price is declared on the package, at the
time of clearance from the factory of production, and the retail
sale price declared forms the sold consideration for sale to the
ultimate consumer;
(ii) in other cases of -
16%
- -
(a) screen size upto 36 cm
Rs. 1500
per set
(b) screen size exceeding 36 cm. but not exceeding 54 cm.
Rs. 2800
per set
(c) screen size exceeding 54 cm. but not exceeding 68 cm.
Rs. 4300
per set.
(d) screen size exceeding 68 cm. but not exceeding 74 cm.
Rs. 11200
per set
(e) screen size exceeding 74 cm but not exceeding 87 cm.
Rs. 12900
per set
(f) screen size exceeding 87 cm. but not exceeding 105 cm.
Rs. 17900
per set
(g) screen size exceeding 105 cm.
Explanation. - For the purposes of this entry, "retail sale price"
means the maximum price at which the excisable goods in
packaged form may be sold to the ultimate consumer and
includes all taxes local or otherwise, freight, transport charges,
commission payable to dealers, and all charges towards
advertisements, delivery, packing, forwarding and the like, as the
case may be, and the price is the sole consideration for such
sale.
Rs. 33000
per set
218.85.28 All goods other than colour television receivers 16% - -
219.85.28 All goods (monochrome) Nil - -
220.85.29
Television chassis (populated printed circuit board) used for the
manufacture of broadcast television receiver sets (monochrome)
other than video monitors, video projectors and projection
television sets.
Nil - 5
221.86.01 to 86.06All goods Nil - 42
222.87 Motor vehicle falling under - 43
(i) sub-heading No. 8702.10 or 8703.90, which after clearance
has been registered for use solely as ambulance; or
16% Nil
(ii) sub-heading No. 8703.90, which after clearance has been
registered for use solely as taxi
16% 8%
223.87
Electrically operated vehicles, namely, trolley buses, platform
trucks, works trucks, tow tractors, two or three wheeled motor
vehicles; and battery powered road vehicles
Explanation. - For the purposes of the exemption, "electrically
operated trolley buses" means trolley buses which are run solely
on electrical energy derived from an external source, and
"electrically operated platform trucks", "electrically operated work
trucks" and "electrically operated tow tractors", respectively,
means platform trucks, work trucks or tow tractors which are run
solely on electrical energy derived from one or more electrical
batteries which are fitted to such vehicles and "battery powered
road vehicles" means road vehicles which are run solely on
electrical energy derived from one or more electrical batteries
fitted to such road vehicles.
16% Nil -
224.87
Chassis for use in the manufacturing of battery powered road
vehicles
16% Nil 5
225.
87.02, 87.04 or
87.06
Three or more axled motor vehicles and chassis therefor (other
than articulated vehicles and chassis therefor)
Explanation. - For the purposes of this exemption, "articulated
vehicle" means a motor vehicle to which a trailer is attached in
such a manner that part of the trailer is superimposed on, and a
part of the weight of the trailer is borne by the motor vehicle.
16% Nil -
226.87.03 Cars for physically handicapped persons 16% Nil 44
227.87.05 Special purpose motor vehicles Nil - 45
228.87.06
Motor chassis for vehicles of heading No. 87.04 (other than petrol
driven) fitted with engines, whether or not with cab
16% Nil -
229.87.14 Parts and accessories of vehicles of heading No. 87.12 Nil - -
230.
87.02, 87.03 or
87.04
(i) All goods of heading No. 87.02;
(ii) Motor vehicles for the transport of goods (other than those
specially designed for the transport of compressed or liquefied
gases), falling under heading No. 87.04; and
(iii) three wheeled motor vehicles
Nil Nil 46
231.
45, 48, 68, 73,
85, or 87
Parts of main battle tanks intended to be used in manufacture of
such tanks
Nil- 5 and 47
232.87.01
Tractors of engine capacity exceeding 1800cc, on which
weightlifting or other specialized 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 specialized material handling equipment
mounted, fitted or fixed on them.
16% - -
233.87.09
Tractors of the type used on railway station platforms, on which
weightlifting or other specialized 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 specialized material handling equipment
mounted, fitted or fixed on them.
16% - -
234.
87.02, 87.03,
87.04 or 87.16
(1) Motor vehicles manufactured by a manufacturer, other than the
manufacturer of the chassis -
48
(i) for the transport of more than six persons but not more than
twelve persons, excluding the driver, including station wagons;
16% 16%
(ii) for the transport of more than twelve persons, excluding the
driver;
16% Nil
(iii) for the transport of not more than six persons, excluding the
driver, including station wagons;
16% 24%
(iv) for the transport of goods, other than petrol driven; 16% Nil
(v) for the transport of goods, other than mentioned against (iv)
above.
16% 24%
(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% - 48
235.84.30 87.05
(i) Drilling rigs falling under heading No. 84.30, mounted on motor
vehicle chassis manufactured from chassis and compressor on
which the duty of excise leviable under the First Schedule has
already been paid;
16% - 49
(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% - 49
236.87
Motor vehicles fitted with diesel generating sets intended for
supply to the Ministry of Defence for official purposes
Explanation. - For the purposes of this exemption, value of motor
vehicle shall be deemed to be equal to the value of the
generating set fined to such vehicle.
Rate of
duty
applicable
on the
diesel
generating
set fitted on
the motor
vehicle
Nil -
237.87.16
Trailers fitted with diesel generating sets intended for supply to
the Ministry of Defence for official purposes
Explanation. - For the purposes of this exemption, value of trailer
shall be equal to the value of the generating set fitted to such
trailer
Rate of duty
applicable
on the
diesel
generating
set fitted on
the trailer
- -
238.
9003.11 or
9003.19
Frames and mountings for spectacles, goggles or the like of
value below Rs. 500 per piece
Nil - -
239.90.17
Parts of drawing and mathematical instruments, used in the
manufacture of such drawing and mathematical instruments
Nil - 5
240.90.27
Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri,
for testing narcotic drugs and psychotropic substances
Explanation. - For the purposes of this exemption, -(a) "narcotic
drugs" and "psychotropic substances" shall have the meanings
respectively assigned to them as defined in clause (xiv) and
clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic
Substances Act, 1985 (61 of 1985); (b) "kits for testing narcotic
drugs and psychotropic substances" means kits consisting of
chemical reagents in small bottles for testing narcotic drugs and
psychotropic substances manufactured by M/s. Hindustan
Antibiotics Limited, Pimpri, including test tubes droppers, test
plates and similar other accessories supplied with such kits.
Nil - -
241.91
(i) Watches and Clocks falling under heading nos.
91.01,91.02,91.03 and 91.05 of retail sale price not exceeding
Rs. 500/- per piece
(ii) Parts and components falling under heading nos. 91.08,
91.09, 91.10, 91.11, 91.12, 91.13 and 91.14 used in the
manufacture of watches and clocks specified at (i) above
Explanation. - For the purposes of this exemption, "retail sale
price" means the maximum price at which the excisable goods in
package 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.
Nil
Nil
-
-
-
5
242.94.04 Rubberised coir mattresses Nil - -
243.95
Sports goods
Explanation. - "Sports goods" for the purposes of this entry do
not cover articles and equipment for general physical exercise.
Nil - -
244.96.08 Pens and parts thereof, of value not exceeding Rs. 100 per piece Nil - -
245.96.08
Ball point pens including refills for ball point pens and parts
thereof, of value not exceeding Rs. 100 per piece
Nil - -
246.96.08 or 96.09
Parts of pencils including clutch pencils used in the manufacture
of such pencils including clutch pencils
Nil - 5
247.96.08 Pencils Nil - -
248.Any Chapter
(i) Cement Bonded Particle Board
(ii) Jute Particle Board
(iii) Rice Husk Board
(iv) Glass-fibre Reinforced Gypsum Board (GRG)
(v) Sisal-fibre Boards
(vi) Bagasse Board
Nil . - -
249.Any Chapter
Goods required for, -
(a) the substitution of ozone depleting substances (ODS);
(b) the setting up of new projects with non-ozone depleting
substances (non-ODS) technologies.
Explanation. - "Goods" for the purpose of this exemption, means
goods which are designed exclusively for non-ozone depleting
substances (non-ODS) technology.
Nil Nil 50
250.Any Chapter
Goods other than the following, namely :-
(a) Electrical stampings and laminations;
(b) Bearings; and
(c) Winding wires.
Nil - 51
251.Any ChapterNon-conventional energy devices/systems specified in List 5 Nil - -
252.
Any Chapter
Parts of goods falling under heading Nos. 86.01 to 86.06 used
within the factory of production or in any other factory of the same
manufacturer in the manufacture of goods falling under heading
Nos. 86.01 to 86.06
Nil - 5
253.Any Chapter
All goods manufactured in a factory and used within the same
factory for building a body or fabrication or mounting or fitting of
structure or equipment on a chassis of a motor vehicle of heading
No. 87.02 or 87.04
Nil - 52
254.Any Chapter
Parts of aeroplanes or helicopters required for manufacture or
servicing of aeroplanes or helicopter (other than rubber tyres and
tubes for aeroplanes)
Explanation. - For the purposes of this exemption, parts of
aeroplanes or helicopters shall include engines, engine parts,
wireless transmission apparatus, wireless receivers, iron and
steel washers and screws, ball and roller bearings and other
parts falling within the First Schedule or the second Schedule, as
the case may be.
Nil - -
255.Any 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 - -
256.Any ChapterMedical equipment specified in List 6 Nil - -
257.Any Chapter
Medical equipment and other goods specified in List 7
Explanation. - For the purposes of this exemption, the items in
the list above shall not include Foley Balloon Catheters.
Nil - -
258.Any Chapter
Mixture of graphite and clay, used within the factory of production
in the manufacture of pencils or pencil leads falling under heading
No. 96.08 or 96.09
Nil - -
259.Any Chapter
Aluminium ferrules, used within the factory of production or in any
other factory, in the manufacture of pencils falling under heading
No. 96.08 or 96.09.
Nil - -
Annexure
Condition No.Conditions
1.
If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy
Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government
concerned to the effect that such food preparations have been distributed free to the economically weaker sections of
the society under a programme duly approved by the Central Government or the State Government concerned, within
five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of
Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in
this regard.
2.
If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of by the
manufacturer under rule 57AB or 57AK of the Central Excise Rules, 1944.
3.
(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 upto 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 clear ances 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.
350 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 (ii), "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 per- son.
4.
The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Assistant
Commissioner of Central Excise, having jurisdiction that such goods are cleared for the intended use specified in
column (3) of the said Table.
5.
Where such use is elsewhere than the factory of production, the exemption shall be allowed if the procedure set out in
Chapter X of the Central Excise Rules, 1944, is followed.
6.
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 he deems fit for the proper accountal for
kerosene cleared from the refinery and the payment of duty thereon.
7.
If,-
(i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in
this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies);
(ii) sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or
through such other organisation, as may be approved in this behalf by the said Department of Civil Supplies under the
scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed
from time to time by the Government of India in the Ministry of Industry (Department of Industrial Development).
8.
If,-
(i) bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased, by thirty
five paise per hunderd boxes;
(ii) the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rate of duty shall
be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in
boxes of 50s and if such packing in boxes of 50s is not done, it shall be fourth-fifths of the notionally determined rate
for matches packed in boxes of 50s:Provided that an officer not below the rank of the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case maybe, having jurisdiction, is satisfied that the
sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in
which the said goods, under clearance, are manufactured, is not more than twenty lakh rupees.
Explanation - While determining the sum total of the value of the capital investment, only the face value of the
investment at the time when such investment was made shall be taken into account, but the value of the investment
made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any
use shall be excluded from such determination.
9.
The exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120
million matches during a financial year and that clearances from the said factory during such financial year do not
exceed 150 million matches and also subject to the following other conditions, namely :-
(i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed
15 million matches;
(ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial
year, did not exceed 150 million matches:
Provided that -
(a) where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased
by thirty-five paise per hundred boxes of 50 matches;
(b) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the
rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory
but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the
notionally determined rate for matches packed in boxes of 50 matches. Provided further that the exemption available
shall not apply to the said matches where a manufacturer uses any other manufacturer"s label which is approved by
the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the
corresponding entry in column (4) of the Table.
Explanation - For the purpose of the matches mentioned in column (3), against S.No. 58 of the said Table/-(1) no
process other than the mechanical process employed for -
(a) filling of boxes with matches;
(b)dipping of splints in the composition for match heads;
(c) frame filling;
(d) affixing of central excise stamps;
(e) packing;
(f) the process of giving -
(i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or (ii) 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,
(g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on
with the aid of power;
(2) any other manufacturer referred to in the second proviso shall mean a manufacturer in respect of whom any one or
more of the following conditions relating to clearances of matches for home consumption from, or production of
matches by a factory, or the process of manufacture apply, namely :-
(i) such clearances exceed 150 million matches during the financial year;
(ii) such clearances during the preceding financial year had exceeded 150 million matches;
(iii) such production of matches in a calendar month during the financial year exceeds 15 million matches;
(iv) any process mentioned in clause (1) above is ordinarily carried on with the aid of power.
10.
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 as defined
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 drippers, test plates and similar other accessories supplied with such kits.
11.
If the manufacturer does not avail of credit of duty paid under rule 57A or 57B of the Central Excise Rules, 1944 on the
products mentioned in column(3) of the said Table or on any other product manufactured in the same factory.
12.
If the unexpected 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 proper
officer the circumstances leading to such sake or disposal; and 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.
13.
If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every
such tyre and tube bears a durable and prominent marking of the letters "ADV" of it.
14.
If intended for the manufacture of goods falling under sub-heading No. 4819.12 and not produced in a factory
manufacturing any paper or paperboard from pulp.
15.
1. This exemption shall apply only to the paper and paperboard cleared for home consumption from a factory -
(a) during the period from 1st March 2000 to 31st March 2000, upto first clearances of an aggregate quantity not
exceeding 210 Metric Tonnes ; and
(b) on or after 1st day of April 2000, in any subsequent financial year, upto first clearances of an aggregate quantity not
exceeding 3500 Metric Tonnes.
Explanation.- For removal of doubts it is clarified that if a manufacturer has already cleared, during the period
beginning with the 1st day of April, 2000 and ending with 3rd day of May, 2000 any quantity in excess of 2500 Metric
Tonnes but not exceeding 3500 Metric Tonnes, no refund of duty shall be granted on such clearance.
1. 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 (Department of Revenue) No. 8/2000 - Central
Excise, dated the 1st March, 2000 and No. 9/2000-Central Excise, dated the 1st march, 2000.
16.
If the manufacturer produces at the time of clearance a certificate from an authorised officer of the Handloom Co-
operative Society, National Handloom Development Corporation or State Government Handloom Development
Corporation, as the case maybe, that the yam is going to be used only on handlooms.
17.
The exemption shall not apply to woven fabrics of wool, cotton or woven fabrics of man-made fibres, if such fabrics are
processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or
any one or more of these processes with the aid of power or steam.
17A
If-
(i) Manufactured out of yarn falling under sub-heading No. 5402.42 of the First Schedule on which the appropriate duty
of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central
Excise Tariff Act, or as the case may be, the additional July leviable under the Customs Tariff Act, 1975, has already
been paid; and
(ii) no credit of duty paid has been taken under rule 57AB or rule 57AK of the Central Excise Rules,
1944.".
18.
If manufactured out of yam -(i) falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) on which the
appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to
the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975
has already been paid.
19.
If manufactured out of yam -(i) falling under Chapter 51 or 52 of the First Schedule; and (ii) on which the appropriate
duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff
Act, 1975 has already been paid.
20.
If,-(i) manufactured out of yam falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) manufactured out of
yam on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the
Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under the
Customs Tariff Act, 1975 has already been paid; and (iii) the dyeing, printing, bleaching or mercerising is done without
the aid of power or steam.
21.
If manufactured out of yam -(i) falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) on which the
appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to
the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975
has already been paid; and (iii) no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been
availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or
mercerised yam.
22.
If,-(i) manufactured out of textured or draw-twisted yam, falling under Chapter 54 of the First Schedule on which the
appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to
the Central Excise Tariff Act or as the case maybe, the additional duty leviable under the Customs Tariff Act, 1975 has
already been paid; and (ii) no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been availed in
the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised
yam.
23.
If/-(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and (ii) manufactured out
of yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule,
the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or as the case may be,
the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
24.
If,-(i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing
to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or
an officer duly authorised by him in this behalf in me Government of the State or the Union territory, as the case maybe;
(ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite
JariH; and (iii) the said independent processor or a composite mill produces a certificate or evidence to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within a
period of ninety days or such extended period as may be permitted by the Commissioner of Central Excise, to the
effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.
25.
If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy
Secretary to the Government of India in the .Ministry of Urban Development, to the effect that-(a) the said Nirman
.Kendra"or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods
manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses.
26.
If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise
having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the
manufacture of all goods falling under Chapter 68 of the First Schedule and files, a monthly return in the form and
maner as may be specified by such Commissioner, of Central Excise, with the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction.
27.If the credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944.
28.
If,-(i) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944; and
(ii) such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on
behalf of any manufacturer of glazed tiles.
29.
If/-(i) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944; and
(ii) such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron
ore or concentrate.
30.
If,-(a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or
chaff cutter; or
(b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of
sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in
the manufacture of sewing machines or chaff cutters.
31.
If,-(a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or
(b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been
tinned, printed, coated or lacquered by others with the aid of power.
32.If such appliances are specially designed to operate using bio-gas.
33.
If such goods are not produced or manufactured by a manufacturer
who produces or manufactures copper from copper ore or copper concentrate.
34.
If, -(a) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944;
(b) the entire amount of duty is paid in cash or through account - current; and
(c) such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from
copper ore or copper concentrate : Provided that the duty shall not be payable by a manufacturer who produces or
manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.
35.
If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from
aluminium ore or aluminium concentrate.
36.
If,-(a) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944; and
(b) such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from
aluminium ore or aluminium concentrate.
37.
If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule/ on which duty of excise
specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be,
has already been paid.
38.If supplied under Intergrated Coir Development Project being implemented by the Government of Kerala.
39.
The duty would be leviable as if the value of the spinneretttes were equal to -(i) the cost of exchange, that is to say, the
aggregate of -
(a) labour charges;
(b) price charged for that qauantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of
gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and
(c) any other charges paid for the exchange of such spinnerettes; and
(ii) the insurance and freight charges, both ways.
40.
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) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or
consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and
(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by
him, that (i) he will produce a certificate, within three months from the date of clearance of the goods or such extended
period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission
or consulate; ,
(ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance
of,the goods, and
(iii) in the event of non-compliance of clause
(i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of
goods, but for this exemption.
41.
If,-
(i) made from unrecorded articles falling under heading No. 85.23; and
(ii) (a) not intended for sale; or
(b) intended for sale or supply to, All India Radio or any other Department of Government of India in the Ministry of
Information and Broadcasting; or
(c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to
Doordarshan.
42.
If,-
(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and
(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
43.
(a) The manufacturer pays duties of excise at the rate of 16% ad valo-rem under the First Schedule and 16% ad
valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 and 16%
advalorem under the First Schedule and 24% ad valorem under the Second Schedule in the case of motor vehicle
falling under sub-heading No. 8703.90, as the case may be, at the time of clearance of the vehicle;
(b) the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, in the
proforma prescribed under rule 173S of the Central Excise Rules, 1944, with the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, before the expiry of
six months from the date of payment of duty on the said motor vehicle;
(c) the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, a certificate from an officer authorized by the concerned State Transport
Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case
maybe, within three months, or such extended period not exceeding a further period of three months as the said
Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise/as the case may be, may
allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;
(d) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties
payable under this exemption from the buyer, on receipt of a communication from the said Deputy Commissioner or
Assistant Commissioner, as the case maybe, that the claim is otherwise eligible for sanction, the manufacturer shall
return the excess amount so collected and submit evidence to the said Deputy Commissioner or Assistant
Commissioner to the effect that the said amount has been duly returned to the buyer; and
(e) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to -
(i) hospitals, nursing homes or sanatoriums, run by the Central Government or a State Government or a Union Territory
Administration or a local authority, or are registered as such with any Department of the Central Government, or a
State Government or a Union Territory Administration or a local authority; or
(ii) the India Red Cross Society.
44.
If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies
that the said goods are capable of being used by the physically handicapped persons.
45.
If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the
additional duty leviable under Section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid.
46.
If manufactured out of chassis on which duty of excise has been paid and no credit of duty paid on such chassis and
other inputs used in the manufacture of such vehicle has been taken under rule 57AB or rule 57AK of the Central
Excise Rules, 1944: Provided that this exemption is not applicable to a manufacturer of said vehicles-
(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which
remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis
manufacturer on his account; and
(b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
47
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 heading No. 87.10 of the First Schedule.
48
If no credit of the duty paid on the chassis has been taken under rule 57AB or rule 57AK of the Central Excise Rules,
1944.
49
If no credit of the duty paid on the chassis and compressor has been taken under rule 57AB or rule 57AK of the
Central Excise Rules, 1944.
50
If,-(i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-
ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the
Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the manufacturer
furnishes/ in each case/ a certificate duly signed by an officer not below the rank of the Deputy Secretary to the
Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the
said purpose.
51
If the goods are used/-(i) in the manufacture of the following power driven pumps primarily designed for handling water/
namely :-(a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tube-well turbine pumps; (c) Submersible
pumps; (d) Axial flow and mixed flow vertical pumps; and (ii) (a) within the factory of production; or (b) where such use
is elsewhere than in the factory of production/ the procedure set out in Chapter X of the Central Excise Rules/1944/ is
followed.
52
If duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second
Schedule to the Central Excise Tariff Act or the additional duty leviable under section 3 of the Customs Tariff Act/1975/
as the case may be has been paid.
List 1 (see S.No. 40 of the said Table )
1Streptomycin 2Isoniazid 3Thiacetazone
4Ethambutol 5Sodium PAS, 6Pyrazinamide
7Dapsone 8Clofazamine 9Tetracycline Hydrochloride
10Pilocarpine 11Hydrocortisone12Idoxuridine
13Acetazolamide 14Atropine 15Homatropin
16Chloroquine 17Amodiaquine 18Quinine
19Pyrimethamine 20Sulfamethopyrezine21Diethyl Carbamazine.
22E-MAL (Alpha-beta Arteether)
List 2 (see S.No. 42 of the said Table)
1 Meta aminophenol 2Para Nitrocholorobenzene (PNBCB)3Picolines
4 Novaldiamine 5Ethoxy methylene diethylmalonate6Hydrazine Hydrate
7 DL-2 Amino-1 butanol 8Guanidine Nitrate 9Citric Acid
104, 7-DCQ (Dicholoroquinoline)11N-methyl Piperazine 12O--Aminobutanol
13Diethyl Carbamyl Chloride 144-Cyanopyridine 15Isonicotinic acid
16Thiosemicarbazide 171-Nitropropane 184-Amino-4 Nitrodiphenyl sulphide
19
N-(4-Chlorophenyl)-0-Phenylene
diamine
205-Iodouracil 21l-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.
List 3 (see S.No. 208 of the said Table)
1Coconut husk crushers 2 Coconut husk defibering mills3
Sifter or
Siever (for
separating
coir fibre
from pith)
4Turbo cleaner (for cleaning the fibre) 5 Bailing presses 6
Willowing
machines
(for
cleaning
and
preparing
fibre for
spinning)
7Motorised Spinning Ratts.
LIST 4 (see S.No. 212 of the said Table)
1Gas Compressors, all types 2Flywheels and pulley3Truck refrigeration units
4Walk-in-coolers/walk-in-freezers 5Condensing units 6Evaporators
7Oil separators 8Receivers 9Purgers
10Air cooling units/air handling units, all types 11Evaporator coils, all types12Plate freezers
13Blast freezers 14IQF freezers 15Cooling towers
16Condensors-atmospheric/shell and tube/evaporative17Valves and fittings
LIST 5 (see S. No. 251 of the said Table)
1Flat plate solar collector 2
Black continuously plated solar
selective coating sheets (in cut
lengths or in coils) and fins and
tubes
3
Concentrating and pipe type solar
collectors
4Solar cookers 5 Solar water heaters and systems6 Solar air heating systems
7Solar low pressure steam systems8 Solar stills and desalination systems9
Solar pumps based on solar
thermal and solar photovoltaic
conversion
10Solar power generating systems11
Solar photovoltaic modules and
panels for water pumping and other
applications
12Solar crop driers and systems
13
Wind operated electricity
generators, their components and
parts thereof
14
Water pumping wind mills, wind
aero-generators and battery
chargers
15
Bio-gas plants and bio-gas
engines
16
Agricultural, forestry, agro-
industrial, industrial, municipal and
urban waste conversion devices
producing energy
17
Equipment for utilising ocean waves
energy
18Solar lantern
19
Ocean thermal energy conversion
systems
20
Parts consumed within the factory of
production of such parts for the
manufacture of goods specified at
S. Nos. 1 to 19 above
21Solar Photovoltaic cells.
LIST 6 (see S. No. 256 of the said Table)
( (26) (27) (28) (29) (30) (31) (32) (33) (34) (35) (3 (38) (39)
1Argon/Krypton laser 2
Aspiration -
irrigation -
equipment
3Automatic keratometer
4Automatic refractometer 5C.A.M. stimulator6Colour vision testing equipment
7
Complete refraction unit with
phoropter/projectochart
8
Contact lens
lathes
9Contact lens polishing machines
10Contact lens thickness measuring gauge 11
Corneal
Anesthesiomete
12Cryo-lathe
13Dark adaptometer 14
Diathermy
equipment
15Exophthalmometer
16
Fluorescein angiography equipment including
fundus camera
17
Glare testing
equipment
18
Gonioscope, 3 mirror lens, special lenses -for
laser delivery, special diagnostic lenses (14D,
20D, 90D), Endo lens
19
Intraocular lenses/Keratoprosthesis/orbital
implants
20Keratometer21Laser Interferometer
22Lensometer/Projection lensometer 23
Low visual aids
and sets
(telescopic
glasses)
24
Microsurgical needles, cannuals, blades,
trephine blades, membrane peelers,
diathermy probes, vitreous cutters atraumatic
needles and sutures, intra ocular scissors and
forceps
25
Ocular electro physiological testing equipment
(Electrorettnography/Electroculography/Visually
evoked response equipment (ERG, EOG and
VER)
26
Operating
glasses (2X, 4X,
6X) / Binomag
27Ophthalmic cryo equipment
28Ophthalmic hydraulic chair 29
Ophthalmic
operating lights
and fibre optic
lights
30Ophthalmic/Xenon Arc
31Ophthalmoscope - Direct/Indirect 32
Ophthaimo
dynamometer
33Pachhy meter-Optical/Electronic
34Pantoscope 35
Phaco-
emulsification
system
(fragmentome)
36
Photoelectric Keratoscope and
Thermokeratoscope
37Photo slit lamp 38Prism bars 39
Projection magnifier for contact lens inspection
and verification
40Pseudo-isochromatic chart book/Ishaire 41
Radiuscope
base curve (for
measurement of
contact lenses)
42Refractometer
43Retinoscope Streak/spot 44
Roper Hall
foreign Body
Locator
45
Silicone Sponges/rubber/bands/ for Retinal
Detachment Surgery
46Slit lamp biomicroscope 47
Softometer for
measurement of
the base curve of
soft contact
lenses
48
Specular microscope with monitor and
recorder
49
Stereozoom microscope for inspection of
contact lenses
50
Sterilisers (high
speed/ethylene)
51Surgical Operating Microscope Manual
52
Surgical Operating Zoom Microscope with
close circuit T.V. Camera
53Synoptophore54Tonometer (Schtotz / Applensation / Pheumo)
55
Ultrasonography A.B.M.
Scan/Pacchymeter/cleaners
56
Visual field
recording
equipment
57Vitrectomy equipment (Ocutome system)
58Yag Laser 59Diode Laser60Excimer Laser.
LIST 7 (See S. No. 257 of the said Table)
1Australia Antigen RIA Kit 2Cardiac catheters with guidewires3
Clips for aneurysms and clips
applying forceps in Neuro-Surgery
4Cardio vascular sutures 5
Cadiovascular special instruments,
namely :- (i) Coronary perfusion
cannulae (ii) Electrical or gas operated
stemal cutter (iii) High pressure stop
cocks and connectors for pressure
recording (iv) Vascular bull-dog
clamps (v) Vascular clamps (vi)
Vascular needle holder (vii) Vascular
scissors straight or angled (viii)
Vascular tissue forceps
6
Compressed air breathing apparatus
complete
7
D.C. Difibrilators for internal use and
pace makers
8Endotracheal tube 9Haemodialysors
10Heart lung machine 11
Heart valve prosthesis including valve
frame
12Nebulized humidifier
13Hydrocephalus shunts 14Hyper-baric oxygen chamber 15Fogarty and embolectomy catheters
16Implantable cardiac pacemakers17
Intra-arterial catheters and guidewires
and material for intervention radiology
18Intra-cardiac patches
19
Nebulizers excluding:- (i) Ultrasonic
nebulizers (ii) Heat nebulizers
20
Omayya reservoirs for intraventricular
investigation/therapy
21
Operating set for Percutaneous
Nephrostomy and Percutaneous
removal of kidney stones with
continuous irrigation and suction with
ultrasonic Lithotrite, etc.
22
Ostomy products (Appliances) for
managing Colostomy, Illcostomy,
Ureterostomy, Illeal Conduit
Urostomy Stoma cases such as
bags, belts, adhesives seals or
discs or rolls adhesive remover, skin
barriers micropore surgical tapes,
bag closing clamps karaya seals
paste or powder, irrigation sets,
plastic or rubber faceplates, flanges,
male or female urinary incontinency
sets, skin gels, in parts or sets
23Oxygenator 24Plastic disposable 3-way connectors
25
Portable intermittent positive,
pressure breathing apparatus
26Pulmoflator 27Respirators including ventimeters
28Sengstaken tubes 29Tracheostomy tubes 30
Ventilator used with anaesthesia
apparatus
31Vascular grafts 32
Tracheostomy tube of plain PVC, low
pressure PVC, Red Rubber Plain, and
Red Rubber cuffed
33
Various types of Cardiac catheters
including balloon tipped, double
Lumen and PTCA catheters, balloon
dilatation catheters and
Endomyocardial biopsy forceps
34
Disposable and non-disposable
cannula for aorta, vena cavae and
similar veins and blood vessels and
cannula for intra corporal spaces
35Programmer for pacemaker 36
Ancillaries for blood component
therapy required for the treatment of
cancer, namely, Y type blood solution
recipient set; Transfer pack 1000 ml.
and 300 ml.;disposable pherasis
bowl 225 ml. and 373 ml.; hydroxy
ethyl starch solution (Plasma Sterile);
wasting harness with bypass; and
waste bags
37
AIDS (Acquired Immune Deficiency
Syndrome) test kits; Enhanced
luminescence analysers for AIDS,
Hepatitis and other Analyses
38Indium wire 39Anti-HLA sera (AB-CDR)
40
T.P.H.A. Kits and AIDS diagnostic
kits
41Gamma knife 42
Bone Marrow Transplant Equipment
including silastic long standing
intravenous catheters for
Chemotherapy
43Cell Separator 44
Pressure Transducer and Pressure
Amplifier
45Cell Saver
46
Continuous Ambulatory Peritoneal
Dialysis Fluid
47
Craniotome (Pneumatic and Electric
Equipment) and Drills
48Binocular Loupes
49Intra Aortic Balloon Pump 50
Remote After Loading Brachy Therapy
Equipment
51Dosimetry System
52Cell Saver Equipment 53Cell Washer 54
Thawer Equipment for Blood
Warming
55Mammography Unit 56O
2 Concentrator 57Ventricular Assist Device
58Pace Maker 59Activated Clot Time Machine 60Cobalt Therapy Unit
61Colour Doppler Ultrasound Scanner62SPECT Gamma Camera 63Deep Therapy Unit
64
Cardiac and Vascular Angiography
System including Digital
substraction Angiography
65Pulse Oximeter 66Blood Gas Analyser
67Sodium Potassium Analyser 68Ultrasonic Surgical Aspirator 69
Intra Cranial Pressure Monitoring
Equipment
70Radio Therapy Simulator 71Treatment Planning System 72Angiography Contrast Agent
73Mobile Image Intensifier 74Magnetic Resonance Imaging System75Surgical Laser
76
Electro/Hydraulic Operating Table
for Cardio Thoracic and Neuro
Surgery
77
Auto Analyser for Enzymes, Drug
Levels and Biochemical investigations
78
Implants for pain relief and bladder
control
79
Artificial electronics larynx
instruments
80
Ventilators other than those used with
anaesthesia
81Digital Video EEG System
82
Instruments and implants for
severely physically handicapped
patients and joints replacement and
spinal instruments and implants
including bone cement
83Linear accelerator 84
Small portable pumps used for giving
slow infusion of anti-cancer drugs or
thalassaemic drugs
