Prescribes effective rates wherever duty rate has been reduced in the Tariff.
1st March, 2002
Notification No.10/2002-Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the
description specified in column (3) of the Table below 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 (hereinafter referred to as the said goods), from so much of
the duty of excise leviable 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, subject to the following conditions,
namely:-
(i) no credit of the duty paid on
(a) inputs; or
(b) Capital goods exclusively,
used in the manufacture of these goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002; and
(ii) the duty is paid in cash or through account current.
Explanation I .- For the removal of doubts, it is clarified that a manufacturer who has availed of full exemption under notification
No. 8/2001-Central Excise, dated the 1st March, 2001 or notification No. 8/2002-Central Excise, dated the 1st March, 2002, as
the case may be, in any financial year, is permitted to avail this exemption in the same financial year.
Explanation II.- For the purposes of this notification the "retail sale price" means the maximum price at which the excisable
goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport
charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as
the case may be, and the price is the sole consideration for such sale.
Explanation III.- For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates,
unless otherwise specified.
Table
S.No.
Chapter or heading No.
or sub-heading No.
Description of goods
Rate under
the First
Schedule
(1) (2) (3) (4)
3406.10 Candles 8%
70.15 Tableware and kitchenware of glass 8%
7101.50 Imitation jewellery 8%
85.28 Monochrome television receivers 8%
8539.10 Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb8%
9004.90 Sunglasses for correcting vision 8%
91 Watches and clocks of retail sale price not exceeding Rs 500 per piece 8%
96 Toothbrushes 8%
3004.10 All goods 4%
4011.10 All goods 4%
4013.10 All goods 4%
4410.19 or 4410.90 All goods 4%
4820.00 All goods, other than notebooks and exercise books 4%
4821.00 All goods 4%
4823.20 All goods 4%
56.05 Metallic yarn (imitation zari) 4%
5906.10 All goods 4%
59.08
Tubular knitted gas mantle fabric, whether or not impregnated, for use in
incandescent gas mantles
4%
66.01 All goods 4%
66.02 All goods 4%
68.07 Articles of mica 4%
68.07 Mosaic tiles, that is to say, tiles known commercially as 'mosaic tiles' 4%
68.07 Lightweight (solid or hollow) concrete building blocks 4%
6807.20 All goods 4%
6903.10 All goods 4%
7011.10 All goods 4%
7012.10 All goods 4%
7323.90 All goods 4%
7326.19
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
4%
7326.21 All goods 4%
7418.10 All goods 4%
7615.10 All goods 4%
82.11 or 82.14 Knives 4%
82.15 All goods 4%
8413.11, 8413.12,
8413.13, 8413.14,
8413.20 or 8413.91
All goods 4%
8414.10, 8414.20 or
8414.91
All goods 4%
8481.20 or 8481.92 All goods 4%
8483.10 All goods 4%
8524.32 All goods 4%
87.12 All goods 4%
87.14 Parts and accessories of vehicles of heading No. 87.12 4%
90 or any other Chapter
Medical equipment and other goods specified in List 1 annexed to this
notification
Explanation. - For the purposes of this exemption the items in the list above
shall not include Foley Balloon Catheters.
4%
90.18 All goods 4%
90.19 All goods 4%
9022.10 All goods 4%
9405.10 All goods 4%
94.06 All goods 4%
95.01 All goods 4%
95.02 All goods 4%
95.03 All goods 4%
LIST 1 ( See S.No. 42 of the Table )
(1) Argon/Krypton laser
(2) Aspiration - irrigation - equipment
(3) Automatic keratometer
(4) Automatic refractometer
(5) C.A.M. stimulator
(6) Colour vision testing equipment
(7) Complete refraction unit with phoropter/
projectochart
(29) Ophthalmic operating lights and fibre optic
lights
(30) Ophthalmic/Xenon Arc
(31) Ophthalmoscope - Direct/ Indirect
(32) Ophthalmo dynamometer
(33) Pachhy meter-
Optical/Electronic
(34) Pantoscope
(35) Phaco-emulsification system
(57) Vitrectomy
equipment (Ocutome
system)
(58) Yag Laser
(59) Diode Laser
(60) Excimer Laser
(61) Australia Antigen
RIA Kit
(62) Cardiac catheter
with guidewire
(63) Clips for
aneurysms and clips
applying forceps in
Neuro-surgery
(64) Cardio vascular
suture
(65) Cadiovascular
special instruments,
namely:-
(i) Coronary perfusion
cannulae
(ii) Electrical or gas
operated
(8) Contact lens lathe
(9) Contact lens polishing machine
(10) Contact lens thickness measuring gauge
(11) Corneal Anesthesiometer
(12) Cryo-lathe
(13) Dark adaptometer
(14) Diathermy equipment
(15) Exophthalmometer
(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
(20) Keratometer
(21) Laser Interferometer
(22) Lensometer/Projection lensometer.
(23) Low visual aids and sets (telescopic glasses)
(24) Microsurgical needle, 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
(Electroretinography / Electroculography/ Visually
evoked response equipment (ERG, EOG and VER))
(26) Operating glasses (2X, 4X, 6X)/ Binomag
(27) Ophthalmic cryo equipment
(28) Ophthalmic hydraulic chair
(fragmentome)
(36) Photoelectric Keratoscope and
Thermokeratoscope
(37) Photo slit lamp
(38) Prism bars
(39) Projection magnifier for contact lens
inspection and verification
(40) Pseudo-isochromatic chart book/Ishaire
(41) Radiuscope base curve (for measurement
of contact lenses)
(42) Refractometer
(43) Retinoscope Streak/spot
(44) Roper Hall foreign Body Locator
(45) Silicone Sponges/rubber/ bands, for
Retinal Detachment Surgery
(46) Slit lamp biomicroscope
(47) Softometer for measurement of the base
curve of soft contact lens
(48) Specular microscope with monitor and
recorder
(49) Stereozoom microscope for inspection of
contact lens
(50) Sterilisers (high speed/ ethylene)
(51) Surgical Operating Microscope Manual
(52) Surgical Operating Zoom Microscope with
close circuit T.V. Camera
(53) Synoptophore
(54) Tonometer (Schtotz/
Applensation/Pheumo)
(55) Ultrasonography A.B.M. Scan/
Pacchymeter/cleaner
(56) Visual field recording equipment
sternal cutter
(iii) High pressure stop
cock and connector 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
(66) Compressed air
breathing apparatus
complete
(67) D.C. Defibrillator
for internal use and
pace makers
(68) Endotracheal tube
(69) Haemodialysor
(70) Heart lung machine
(71) Heart valve
prosthesis including
valve frame
(72) Nebulized
humidifier
(73) Hydrocephalus
shunt
(74) Hyper-baric oxygen
chamber
(75) Fogarty and
embolectomy catheter
(76) Implantable cardiac
pacemaker
(77) Intra-arterial
catheter and guidewire
and material for
intervention radiology
(78) Intra-cardiac
patches
(79) Nebulizer
excluding:-
(i) Ultrasonic nebulizer
(ii) Heat nebulizer
(80) Omayya reservoir
for intraventricular
investigation/ therapy
(120) Cobalt Therapy
Unit
(81) Operating set for Percutaneous Nephrostomy and
Percutaneous removal of kidney stone with continuous
irrigation and suction with ultrasonic Lithotrite, etc.
(82) Ostomy product (Appliance) for managing
Colostomy, Illcostomy, Ureterostomy, Illeal Conduit
Urostomy Stoma cases such as bag, belt, adhesives
seal or disc or roll adhesive remover, skin barrier
micropore surgical tape, bag closing clamp karaya
seal paste or powder, irrigation set, plastic or rubber
faceplate, flanges, male or female urinary
incontinency set, skin gel, in parts or sets
(83) Oxygenator
(84) Plastic disposable 3-way connector
(85) Portable intermittent positive, pressure breathing
apparatus
(86) Pulmoflator
(87) Respirator including
ventimeter
(88) Sengstaken tube
(89) Tracheostomy tube
(90) Ventilator used with anaesthesia apparatus
(91) Vascular graft
(92) Tracheostomy tube of plain PVC, low pressure
PVC, Red Rubber Plain, and Red Rubber cuffed
(93) Various types of Cardiac catheter including
balloon tipped, double Lumen and PTCA
catheter, balloon dilatation catheter and
Endomyocardial biopsy forcep
(94) Disposable and non-disposable cannula for
aorta, vena cavae and similar veins and blood
vessels and cannula for intra corporal spaces
(95) Programmer for pacemaker
(96) 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.; hydoxy ethyl starch
solution (Plasma Sterile); wasting harness with
bypass; and waste bags
(97) AIDS (Acquired Immune Deficiency
Syndrome) test kits; Enhanced luminescence
analysers for AIDS, Hepatitis and other
Analyses
(98) Iridium wire
(99) Anti-HLA sera (AB-CDR)
(100) T.P.H.A. Kits and AIDS diagnostic kits
(101) Gamma knife
(102) Bone Marrow Transplant Equipment
including silastic long standing intravenous
catheters for
Chemotherapy
(103) Cell Separator
(104) Pressure Transducer and Pressure
Amplifier
(105) Cell Saver
(106) Continuous Ambulatory Peritoneal
Dialysis (CAPD) Fluid contained in a solution
bag with or without tubing system
(107) Craniotome (Pneumatic and Electric
Equipment) and Drills
(108) Binocular Loupes
(109) Intra Aortic Ballon Pump
(110) Remote After Loading Brachy Therapy
Equipment
(111) Dosimetry System
(112) Cell Saver Equipment
(113) Cell Washer
(114) Thawer Equipment for Blood Warming
(115) Mammography Unit
(116) O
2 Concentrator
(121) Colour Doppler
Ultrasound
Scanner
(122) SPECT Gamma
Camera
(123) Deep Therapy
Unit
(124) Cardiac and
Vascular Angiography
System including Digital
substraction
Angiography (125)
Pulse Oximeter
(126) Blood Gas
Analyser
(127) Sodium
Potassium Analyser
(128) Ultrasonic
Surgical Aspirator
(129) Intra Cranial
Pressure
Monitoring Equipment
(130) Radio Therapy
Simulator
(131) Treatment
Planning System
(132) Angiography
Contrast Agent
(133) Image Intensifier
(134) Magnetic
Resonance Imaging
System
(135) Surgical Laser
(136) Electro/Hydraulic
Operating Table for
Cardio Thoracic and
Neuro Surgery
(137) Auto Analyser for
Enzymes, Drug Levels
and Biochemical
investigations
(138) Implants for pain
relief and bladder
control
(139) Artificial
electronics larynx
instruments
(140) Ventilators other
than those used with
anaesthesia
(141) Digital Video
(117) Ventricular Assist Device
(118) Pace Maker
(119) Activated Clot Time Machine
EEG System
(142) Instruments and
implants for severely
physically handicapped
patient and joint
replacement and spinal
instrument and implant
including bone cement
(143) Linear
accelerator.
(144) Small portable
pump used for giving
slow infusion of anti-
cancer drug or
thalassaemic drug.
T.R. Rustagi
Joint Secretary to the Government of India
F. No. 334/1/2002-TRU
