ConditionsLists
Seeks to prescribe effective rates for specified goods falling under the Central Excise Tariff Act, 1985
1st March, 2001
Notification No. 3 /2001- C.E.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central
Government, 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, -
(a) 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
(b) from so much of the Special duty of excise leviable thereon 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;
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 of 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 - -
2. 1103.00 Tapioca starch, Maize Starch Nil - -
3. 13 Lac Nil - -
4. 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 - -
5. 1301.10 Compounded Asafoetida, commonly known as 'heeng' Nil - -
6. 1703.90 All goods, for use in the manufacture of goods other than alcohol Nil - -
7. 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
8. 20, 21 or 22
Ice-cream and non-alcoholic beverages, prepared and dispensed
by vending machine
Nil - -
9. 2001.10 All goods Nil - -
10. 2103.10 Sauces, ketchup and the like and preparations therefor Nil - -
11. 2104.10 Soups and broths and preparations therefor Nil - -
12. 21.06
All goods containing not more than 10% betel nut by weight and
not containing tobacco in any proportion:
Provided that -
(a) no other goods falling under heading No. 21.06 are
manufactured in the same factory, and
(b) the goods do not bear a brand name which is used for any
other goods falling under heading No. 21.06
16% Nil -
13. 2108.10
Preparations of a kind used in the manufacture of aerated waters,
if supplied directly to a bottling plant (other than vending machines)
- Nil -
14. 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 - -
15.2201.20 or 2202.20Aerated waters prepared and dispensed by vending machines Nil Nil -
16. 2202.40 All goods Nil - -
17. 24.04
Biris, other than paper rolled biris, manufactured without the aid of
machines, by a manufacturer by whom or on whose behalf no biris
are sold under a brand name (as defined in NOTE 1 to Chapter
24), in respect of first clearances of such biris for home
consumption 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 - -
18. 2404.99
Tobacco, used for smoking through "hookah" or 'chilam',
commonly known as "hookah" tobacco or 'gudaku'
Nil Nil _
19. 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
the total clearances of cement produced by the factory, in a
financial year, shall not exceed 1,09,500 tonnes;
(II) factory using rotary kiln, with installed capacity not exceeding
900 tonnes per day or 2,97,000 tonnes per annum and the total
clearances of the cement produced by the factory, in a financial
year, shall not exceed 3,00,000 tonnes
Rs. 200 per
tonne
- 2
20.2504.21 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 used exceeds ten
horse power
Rs. 30 per
square
metre
- -
21.26.01 to 26.17Ores Nil - -
22. 27
Naphtha and Natural Gasoline Liquid for use in the manufacture of
fertiliser or ammonia
Nil - 3 and 4
23. 27
Naphtha used in a fertiliser plant during shut-down and start-up
periods
Nil - 3 and 4
24. 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 Tuticorin for
the manufacture of Heavy Water in such Plants
Nil - 3 and 4
25. 27
Furnace oil intended for use as feedstock in the manufacture of
fertilisers
Nil - 3 and 4
26. 27 Bio-gas Nil - -
27. 27 Lean gas obtained from natural gas Nil - -
28. 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 the
First Schedule, intended for use as fuel for the generation of
electrical energy by electricity undertakings owned by 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, except those who produce electrical
energy not for sale but produce it for their own consumption or for
supply to their own undertakings
Nil - 3 and 4
29. 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 the
First Schedule, intended for use as feedstock in the manufacture
of fertilisers
Nil - 3 and 4
30. 27 or 28 Synthesis gas, if used in the manufacture of Heavy Water Nil - -
31. 27.10
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
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
- -
32. 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 -
(a) the quantity of kerosene consumed in the manufacture of
linear alkyl benzene or heavy alkylate shall be calculated by
subtracting from the quantity of kerosene received by the factory
manufacturing linear 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;
(b) "warehouse" means a warehouse approved under rule 140 of
the Central Excise Rules, 1944.
Nil - 5
33. 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 Liquified Petroleum Gases (LPG) were
received
Explanation.- For the purposes of the exemption, the amount of
Liquified Petroleum Gases consumed in the manufacture of
propylene shall be calculated by subtracting from the quantity of
Liquified Petroleum Gases received by the factory manufacturing
propylene the quantity of Liquified Petroleum Gases returned by
the factory to the refinery, declared as such under sub-rule (2) of
rule 140 of the Central Excise Rules, 1944, from which such
Liquified Petroleum Gases were received.
Nil - -
34. 27.11
Liquefied Petroleum Gases and other gaseous hydrocarbons
other than natural gas, ethylene, propylene, butylene and butadene
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
- -
35. 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 - -
36. 2711.21 Natural Gas Nil - -
37. 2711.21 Compressed Natural Gas (CNG)
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
- -
38. 28
Sulphuric acid, oleum, oxygen and ammonia used in the
manufacture of fertilisers
Nil - 4
39. 28 Steam Nil - -
40. 28
Sulphuric acid used in a fertiliser plant for demineralisation of
water
Nil - -
41. 28
Ammonia used in a fertiliser plant in refrigeration and purification
process
Nil - -
42. 28
Ammonium chloride and manganese sulphate intended for use-
(a) as fertilisers; or
(b) in the manufacture of fertlisers, 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 - -
43. 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
- -
44. 28 Potassium iodate Nil - -
45. 28
Gold potassium cyanide solution used within the factory of
production for manufacture of zari
Nil - -
46. 28 or 29 All chemicals used in the manufacture of centchroman Nil - -
47. 28 or 29
The bulk drugs specified in List 1
Explanation.- For the purposes of this notification, the expression
"bulk drugs" means any pharamaceutical, 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 - -
48. 28 or 29
The goods specified in List 2, used for the manufacture of bulk
drugs specified in List 1
Nil - 4
49.28, 29 or 30Anaesthetics Nil - -
50. 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
- -
51. 28 or 38 Silicon, in all forms Nil - -
52.2808.10 or 2809.00All goods used in the manufacture of fertilisers Nil - 4
53. 29 2-Cyanopyrazine Nil - -
54. 29
Bulk drugs, namely :-
(i) Insulin
(ii) Zidovudine
Nil - -
55. 30 Desferrioxamine injection, Deferiprone, Insulin and Zidovudine Nil - -
56. 30
Intravenous fluids, which are used for sugar, electrolyte or fluid
replenishment
Nil - -
57. 30
Formulations manufactured from the bulk drugs specified in List 1
Explanation.- For the purposes of this notification, the expression
"formulation" means medicaments processed out of or containing
one or more bulk drugs, with or without the use of any
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 - -
58. 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 - -
59. 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 - -
60.32.04 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 - -
61. 33 Henna Powder, not mixed with any other ingredient Nil Nil -
62. 33 Shikakai Powder, not mixed with any other ingredient. - Nil -
63. 33.06 Tooth Powder Nil - -
64.
3401.11, 3401.12
or 3401.19
Soap, if manufactured under a scheme for the sale of Janata soap Nil - 6
65. 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 packed in boxes of 50
matches each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Rs. 2.00 per
hundred
boxes/
packs
- 7
66. 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 -
(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 packed in boxes of 50
matches each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Re. 1.00 per
hundred
boxes/packs
- 7
67. 36.05
Matches, in or in relation to the manufacture of which no process is
ordinarily carried on with the aid of power and cleared for home
consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Re. 0.50 per
hundred
boxes/packs
- 8
68. 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 packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing
any number other than 50 matches shall be calculated on pro-rata
basis.
Rs. 3.00 per
hundred
boxes/
packs
- -
69. 38
Concrete mix manufactured at the site of construction for use in
construction work at such site
Nil - -
70. 38.22 Chemical reagents Nil - 9
71. 39
Products of jute and phenolic resins manufactured by pultrusion
process, containing atleast forty per cent. by weight of jute
Nil - -
72. 39 or 40 Nipples for feeding bottles Nil - -
73.39.01 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 - -
74. 39.03
Unexpanded polystyrene beads purchased by the Malaria
Research Centre
Nil - 10
75. 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 - -
76. 39.17 Lay flat tubing Nil - -
77. 39.20
Strips and tapes of polypropylene used in the factory of its
production in the manufacture of polypropylene rope
Nil - -
78. 40 Surgical rubber gloves or medical examination rubber gloves Nil - -
79.
40, 73, 83, 85, 87 or
95
Parts and accessories of cycles and cycle rickshaws Nil - -
80.4011.90 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 handcarts
(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
-
Nil
Nil
11
11
81.
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 4
82.
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, 84.28, 84.29 and 84.30 and
motor vehicles
- Nil 4
83.
4012.11, 4012.19
or 4013.90
Tubes and flaps supplied to a manufacturer of tyres 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 4
84.44.06 or 44.07
100% wood free plain or pre-laminated particle or fibreboard,
made from sugarcane bagasse or other agro-waste
Nil - -
85.
45, 48, 68, 73, 85 or
87
Parts of main battle tanks intended to be used in the manufacture
of such tanks
Nil - 4 and 12
86. 48
Paper splints for matches, whether or not waxed; Asphaltic roofing
sheets
Nil - -
87. 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 - 13
88. 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
(b) Intermediate products arising during the course of manufacture
of the security paper, and used within the factory of its production
for pulping
Nil
Nil
-
-
-
-
89.51, 52, 53, 54 or 55
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
organisation approved by the Khadi and Village Industries
Commission for the purpose of processing such fabrics
Nil - -
90. 5105.10 Carded wool used captively in the manufacture of yarn of wool Nil - -
91. 5105.10
Carded wool, popularly known as 'lefa' intended for making hand
spun yarn of upto 10 counts
Nil - -
92. 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 - -
93.51.06 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 - 14
94.
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), cabled or air-mingled yarn manufactured in a
factory which does not have the facilities (including plant and
equipment) for producing single yarn
Nil Nil 15
95.
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 - 16
96.
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), cabled or air-mingled, manufactured in a factory
which does not have the facilities (including plant and equipment)
for producing single yarn
Nil - 17
97.
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), cabled
or air-mingled, manufactured in a factory which does not have the
facilities (including plant and equipment) for producing single yarn
Rs.2.50 per
Kg
- 18
98.5110.10 or 5111.10Woven fabrics of wool Nil - 19
99.51.10 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 - -
100.51.10 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 - -
101.51.10 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 - 20
102.52, 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 - 21
103.52, 54 or 55
Pleated or embossed fabrics manufactured out of processed
fabrics on which the appropriate duty of excise has already been
paid
Nil - -
104.52, 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 -
105. 5204.10 Cotton sewing thread, not containing synthetic staple fibres
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
- -
106.52.05 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 - -
107.
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 -
108.
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
yarn 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 - -
109.
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 - 14
110.
5205.11, 5205.19,
5206.11 or 5206.12
Cotton yarn, not containing synthetic staple fibres
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
- -
111.
52.07, 52.08 or
52.09
Cotton fabrics intended for use in the manufacture of cotton
absorbent lint
Nil - -
112.
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 - -
113.
52.07, 52.08 or
52.09
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 organisation approved by the Khadi and
Village Industries Commission for the purpose of processing of
Poly Vastra
Nil - -
114.
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 - -
115.
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 - -
116.
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,
"calendering" 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 yarns of which are unbleached,
bleached, dyed grey or coloured a lighter shade of the colour of
the warp yarns .
Nil - 20
117.
5207.20, 5208.20
or 5209.10
Woven fabrics of cotton, not subjected to any process,
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
- -
118.
5207.20, 5208.20
or 5209.10
Woven fabrics of cotton (excluding denim), not subjected to any
process, 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 - -
119. 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 - -
120.53, 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 - -
121.
53.04, 53.05 or
53.08
Sisal and manila fibre and yarn thereof, in relation to the
manufacture of which no process is ordinarily carried on with the
aid of power
Nil - -
122.5309.10 or 5311.10
The following goods, namely :-
(a) Woven fabrics of flax;
(b) Woven fabrics of ramie
Nil - 19
123.
53.10, 5702.12,
5703.20, 58.01,
58.02,
58.06, 6305.10
Goods of jute Nil - -
124. 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 - 20
125. 54.02
Polyester filament yarn (other than textured) of denierage above
750 and of tenacity exceeding 6.5 grams per denier
16% Nil -
126. 54.02
Textured 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 22
127.
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 - -
128.5402.32 or 5402.52
Twisted polyester filament yarn 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 -
129.5402.31 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 - -
130.5403.20 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 - -
131.
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), cabled or air-mingled, manufactured in a factory
which does not have the facilities (including plant and equipment)
for producing single yarn
Rs. 9 per kg.Nil 23
132.
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), cabled or air-mingled, 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 24
133.
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 - -
134. 5404.10 Monofilament of high density polyethylene or polypropylene Nil - 19
135. 5404.10
Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840,
1050, 1260 or 1680, with tolerance of 4 per cent.
Nil - -
136.
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 - -
137.5406.10 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.
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
- -
138.
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 - -
139.
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 - -
140.
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 - -
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 organisation 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. 5501.20
Polyester tow consumed within the factory of production in the
manufacture of polyester staple fibre
Nil - -
145.55.09 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 - 14
146. 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 - -
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 hank
Nil - -
148. 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 - -
149.
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 - -
150.
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
Cooperative 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 - -
151.
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 multilocational 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 - -
152.
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 multilocational 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
- -
153. 56.02 Jute felt Nil - -
154. 56.05 Metallic yarn (imitation zari) Nil - -
155. 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 - -
156.56.07 or 56.09All goods made without the aid of power Nil - -
157.
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 - -
158.
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 on inputs under rule 57AB or 57AK of the
Central Excise Rules, 1944 has been availed
Nil - -
159. 58.05 Embroidery, other than those not subjected to any process Nil - -
160.5806.31 or 5806.32Narrow woven fabrics of cotton or man-made fibres Nil - -
161. 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 - -
162. 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 - -
163. 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 - -
164. 5906.99 Rubberised textile fabrics Nil - 19
165. 5908.00
Tubular knitted gas mantle fabric, whether or not impregnated, for
use in incandescent gas mantles
Nil - 3
166. 59.10 Unprocessed cotton belting, woven Nil - -
167. 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
Nil - 19
168.60.01 or 60.02
Knitted or crocheted fabrics processed without the aid of power or
steam.
Nil - -
169.
6001.11, 6001.21,
6001.91, 6002.42
or 6002.92
Knitted or crocheted fabrics of cotton Nil - -
170.
6001.12, 6001.22,
6001.92, 6002.20
6002.43 or 6002.93
Unprocessed knitted or crocheted fabrics Nil - -
171. 63 Made up textile articles made out of handloom fabrics Nil - -
172. 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 - -
173. 6301.90 Jute blankets Nil - -
174. 68
Goods, in which not less than 25% by weight of fly-ash or
phospho-gypsum or both have been used
Nil - 25
175. 68 or 69 Stoneware, which are only salt glazed Nil - -
176. 68 or 69 Sand lime bricks Nil - -
177. 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 - -
178. 68.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras Nil - 26
179. 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 - -
180. 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% - 19
181. 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 -19 and 27
182.
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% - 19
183. 70 Glassware produced by mouth-blown process Nil - -
184. 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 - -
185.
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% - 19
186. 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% - 19
187. 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 - -
188. 71
(I) Articles of -
(a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f)
iridium; (g) osmium; or (h) ruthenium;
(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;
(III) Strips, wires, sheets, plates and foils of gold, used in the
manufacture of articles of jewellery and parts thereof;
(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
Nil
Nil
Nil
-
-
-
-
-
-
-
-
189. 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 - -
190. 72
Stainless steel circles cut on job work, for use in the manufacture
of utensils
Nil -19 and 28
191. 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 - 4
192. 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 - 29
193. 73.02
Railway or tramway track construction material of iron and steel
Explanation.- For the purposes of this exemption, the value of
goods shall be the value of goods excluding the value of rails.
16% - 30
194. 73.10 Metal containers Nil - 31
195.73.10 or 73.26Mathematical boxes, geometry boxes and colour boxes Nil - -
196.73.21 or 74.17
Kerosene burners, kerosene stoves and wood burning stoves of
iron or steel, copper or copper alloy
Nil - -
197.73.21 or 94.05
Bio-gas lights, bio-gas stoves and hot plates of iron or steel,
specially designed to operate using bio-gas
Nil - -
198.73.23 or 7615.10
Table, kitchen or other household articles and parts thereof, other
than pressure cookers and parts of pressure cookers
Nil - -
199.74.02 or 74.03
Unrefined copper and unwrought copper, intended for use in the
manufacture of utensils or handicrafts
Nil - 32
200. 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 - 32
201. 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
- 33
202.74.09 or 74.10
Copper strip and foil, intended to be used for manufacture of
imitation "Zari"
Nil - -
203. 76.01
Unwrought aluminium, whether or not alloyed, intended for use in
manufacture of utensils
Nil - 34
204.
7604.21, 7604.29,
7604.30, 76.08 or
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:-
1. 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 - 4
205. 76.06
Aluminium plates and sheets (other than circles), intended for use
in manufacture of utensils
Nil -19 and 34
206. 76.06 Aluminium circles
Rs. 2500
per metric
tonne
-19 and 34
207. 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 - -
208. 82 Pencil sharpeners and blades thereof Nil - -
209. 82.06 Tools put up in sets Nil - 35
210.82.11 or 82.14Knives Nil - -
211. 84
The Coir processing machinery specified in List 3, supplied under
Integrated Coir Development Project being implemented by the
Government of Kerala
Nil - -
212. 84
Spinnerettes made, interalia, of Gold, Platinum and Rhodium or
any one or more of these metals, when cleared in exchange of
worn-out or damaged spinnerettes
16% - 36
213. 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
- -
214. 84.08 Diesel engines upto 10 HP
Fifty per
cent. of the
duty of
excise
specified in
the First
Schedule
- -
215.
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 Nil3and 4
216. 84.15 Parts of air-conditioning machines - Nil -
217.84.30 or 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;
(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%
16%
-
-
37
37
218. 8452.19 Sewing machines, other than those with in-built motors Nil - -
219. 85.24
Recorded video cassettes intended for television broadcasting
and supplied in formats such as U-matic, Betacam or any similar
format
Nil - -
220. 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 - 38
221. 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 sole consideration for sale to the ultimate
consumer;
(ii) in other cases of -
(a) screen size upto 36 cm
(b) screen size exceeding 36 cm but not exceeding 54 cm
(c) screen size exceeding 54 cm but not exceeding 68 cm
(d) screen size exceeding 68 cm but not exceeding 74 cm
(e) screen size exceeding 74 cm but not exceeding 87 cm
(f) screen size exceeding 87 cm but not exceeding 105 cm
(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.
16%
Rs.1500
per set
Rs. 2800
per set
Rs. 4300
per set
Rs. 11200
per set
Rs. 12900
per set
Rs. 17900
per set
Rs. 33000
per set
-
-
-
-
-
-
-
-
-
222. 85.28 All goods other than colour television receivers 16% - -
223. 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 - 4
224.86.01 to 86.06All goods Nil - 39
225. 87
Motor vehicle falling under -
(i) sub-heading No. 8702.10 or 8703.90, which after clearance has
been registered for use solely as ambulance; or
(ii) sub-heading No. 8703.90, which after clearance has been
registered for use solely as taxi
16%
16%
Nil
Nil
40
226. 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 -
227. 87
Chassis for use in the manufacture of battery powered road
vehicles 16% Nil 4
228. 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 fitted to such vehicle.
Rate of duty
applicable
on the diesel
generating
set fitted on
the motor
vehicle
Nil -
229. 87
(i) Motor vehicles principally designed for the transport of more
than six persons, excluding the driver, including station wagons;
(ii) Motor vehicles for the transport of goods (other than those
specially designed for the transport of compressed or liquiefied
gases), falling under heading No. 87.04; and
(iii) three wheeled motor vehicles
Nil Nil 41
230. 87.01
Tractors of engine capacity exceeding 1800cc, on which
weightlifting or other specialised 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 specialised material handling equipment
mounted, fitted or fixed on them.
16% - -
231.
87.02, 87.03, 87.04
or 87.16
(1) Motor vehicles manufactured by a manufacturer, other than the
manufacturer of the chassis -
(i) for the transport of more than six persons but not more than
twelve persons, excluding the driver, including station wagons;
(ii) for the transport of more than twelve persons, excluding the
driver ;
(iii) for the transport of not more than six persons, excluding the
driver, including station wagons ;
(iv) for the transport of goods, other than petrol driven ;
(v) for the transport of goods, other than mentioned against (iv)
above.
(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%
16%
16%
16%
16%
16%
16%
Nil
16%
Nil
16%
-
42
42
232.
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 -
233. 87.03 Cars for physically handicapped persons 16% Nil 43
234. 87.05 Special purpose motor vehicles Nil - 44
235. 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 -
236. 87.09
Tractors of the type used on railway station platforms, on which
weightlifting or other specialised 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 specialised material handling equipment
mounted, fitted or fixed on them.
16% - -
237. 87.14 Parts and accessories of vehicles of heading No. 87.12 Nil - -
238. 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
- -
239.9003.11 or 9003.19
Frames and mountings for spectacles, goggles or the like, of value
below Rs. 500 per piece
Nil - -
240. 9004.90 All goods other than sunglasses for correcting vision Nil - -
241. 90.17
Parts of drawing and mathematical instruments, used in the
manufacture of such drawing and mathematical instruments
Nil - 4
242. 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 - -
243.
91.08, 91.09, 91.10,
91.11, 91.12, 91.13
or 91.14
Parts and components used in the manufacture of watches and
clocks of retail sale price not exceeding Rs. 500/- per piece.
Explanation.- For the purposes of this exemption, "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.
Nil - 4
244. 95
Sports goods
Explanation .- "Sports goods" for the purposes of this entry do not
cover articles and equipment for general physical exercise.
Nil - -
245. 96.03 All goods other than tooth brushes Nil - -
246. 96.08 Pens and parts thereof, of value not exceeding Rs. 100 per piece Nil - -
247. 96.08
Ball point pens including refills for ball point pens and parts
thereof, of value not exceeding Rs. 100 per piece
Nil - -
248.96.08 or 96.09
Parts of pencils including clutch pencils used in the manufacture of
such pencils including clutch pencils
Nil - 4
249. 96.08 Pencils Nil - -
250.Any Chapter
Goods supplied for the official use of foreign diplomatic or
consular missions in India
Nil Nil 45
251.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 - -
252.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 purposes of this exemption means
goods which are designed exclusively for non-ozone depleting
substances (non-ODS) technology.
Nil Nil 46
253.Any Chapter
Goods other than the following, namely:-
(a) Electrical stampings and laminations;
(b) Bearings; and
(c) Winding wires.
Nil - 47
254.Any ChapterNon-conventional energy devices/ systems specified in List 5 Nil - -
255.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 - 4
256.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 falling under heading No.
87.06 of a motor vehicle of Chapter 87
Nil - 48
257.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 - -
258.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 - -
259.Any Chapter
Medical equipment and other goods specified in List 6
Explanation. - For the purposes of this exemption the items in the
list above shall not include Foley Balloon Catheters.
Nil - -
260.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 - -
261.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 - -
262.Any Chapter
The following goods, namely:-
a) Candles;
b) Footwear of a retail sale price not exceeding Rs
125 per pair;
c) Tableware and kitchenware of glass;
d) Imitation jewellery;
e) Monochrome television receivers;
f) Vacuum and gas filled bulbs of retail sale price not
exceeding Rs 20 per bulb;
g) Sunglasses for correcting vision;
h) Watches and clocks of retail sale price not
exceeding Rs 500 per piece;
i) Rubberised coir mattresses; and
j) Toothbrushes.
Explanation: .- "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.
Four per
cent.
ad valorem
- 49
ConditionsLists
