Notification
No. 6 /2011- Central Excise
New Delhi, the 1
st
March, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No.
6/2006-Central Excise, dated the 1
st
March, 2006 , published in the Gazette of India,
Extraordinary, vide number G.S.R. 96(E), dated the 1
st
March, 2006, namely:-
In the said notification,-
(I) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted;
(II) in the Table, -
(i) in column (4) for the entry “4%, wherever it occurs, the entry “5% shall be
substituted;
(ii) after S. No. 5 and the entries relating thereto, the following shall be inserted, namely:-
(1) (2) (3) (4) (5)
“5A. 8428 20 11 Conveyor belt system used in-
(i) cold storage facilities for the
preservation, storage, transport or
processing of agricultural, apiary,
horticultural, dairy, poultry,
aquatic and marine produce and
meat; and
(ii) Mandis and Warehouses for
storage of Food grains and Sugar
Nil 2 and 3”;
(iii) against S. No. 7, in the entry in column (3), in item 2 and item3 for the words
“Pipes”, the words “Pipes and pipe fittings” shall be substituted;
(iv) against S.No.8C, in column (3), item (i) and the entries relating thereto shall be
omitted;
(v) after S. No. 12A and the entries relating thereto, the following S. No. and entries shall
be inserted, namely :-
(1) (2) (3) (4) (5)
“12B Any chapter Mailroom equipment, namely- :-
(i) Overhead Conveyor Gripper;
(ii) Stacker;
(iii) Wrapper;
(iv) Labeler;
(v) Strapper;
(vi) Inserter ;
5% -
(vii) Delivery Conveyor
compatible for use with the printing
machines specified at S. No. 12 and 12A.
12C Any chapter Parts of DVD Drive, DVD Writer, Combo
drive, CD-ROM drive
5% -
12D 844399 Parts of inkjet and laser-jet printers 5% -”;
(vi) against S. No. 14, for the entry in column (4), the entry “5%” shall be substituted;
(vii) against S. No. 14A, for the entry in column (4), the entry “5%” shall be substituted;
(viii) S. No.15 and the entries relating thereto shall be omitted;
(ix) after S. No. 16 and the entries relating thereto, the following S. No. and entries shall
be inserted, namely:-
(1) (2) (3) (4) (5)
“16A. 84831010 Crank shafts for sewing machines,
other than those with in-built motors
Nil -”;
(x) for S. No. 17 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely:-
(1) (2) (3) (4) (5)
“17. 8471 70 or 8473
30 or 8523
The following goods, namely:-
(a) Microprocessor for computer, other
than motherboards;
(b) Floppy disc drive;
(c) Hard disc drive;
(d) CD-ROM drive;
(e) DVD Drive or DVD Writer;
(f) Flash memory;
(g) Combo drive.
5% -”;
(xi) S. No. 17A and the entries relating thereto shall be omitted;
(xii) S. Nos.22, 22A and 22B and the entries relating thereto shall be omitted;
(xiii) S. No. 24 and the entries relating thereto shall be omitted;
(xiv) S. No. 25 and the entries relating thereto shall be omitted;
(xv) S. Nos. 28 and 28A and the entries relating thereto shall be omitted;
(xvi) against S. No. 31, for the entry in column (3), the following shall be substituted,
namely:-
“(a) Parts, components and accessories of mobile handsets including cellularphones
(b) Parts, components of battery chargers, hands-free headphones and PC connectivity
cable of mobile handsets including cellular phones;
(c) Sub-parts of (a) and (b) above,”;
(xvii) S. No. 33 and the entries relating thereto shall be omitted;
(xviii) for S. No. 34 and the entries relating thereto, the following S. No. and entries shall be
substituted , namely:-
(xix) against S. No. 35A, in the entry in column (3), for the letters and figures “S. No. 35”,
the letters and figures “S. No. 35 and 42A” shall be substituted;
(xx) against S. No. 42A, in the entry in column (3), for the explanation, the following
shall be substituted, namely:-
“ Explanation.- For the purpose of this entry, “hybrid motor vehicles” means a motor
vehicle, which uses a combination of battery powered electric motor and an internal
combustion engine to power the vehicle to drive trains, but does not include such
micro-hybrid motor vehicle with start and stop technology using battery powered
electric motor only while in static condition”.
(xxi) after S.No.42A and the entries relating thereto, the following S. Nos. and entries shall
be inserted, namely:-
(1) (2) (3) (4) (5)
34 87 The following goods:-
(i) Motor vehicles falling under the heading
8702 and 8703 cleared as ambulances
duly fitted with all fitments, furniture and
accessories necessary for an ambulance
from the factory manufacturing such
motor vehicles;
(ii) Motor vehicles falling under headings
8702 and 8703 for transport of up to 13
persons, including the driver (other than
three wheeled motor vehicles for
transport of up to 7 persons), which after
clearance has been registered for use
solely as ambulance;
(iii) Motor vehicles falling under heading
8703 for transport of up to 13 persons,
including the driver (other than three
wheeled motor vehicles), which after
clearance has been registered for use
solely as taxi.
10%
10%
80% of the
excise duty
paid at the
time of
clearance
-
8
8”;
(1) (2) (3) (4) (5)
“42 B 8702,8703 Hydrogen vehicles based on fuel cell
technology.
Explanation.- For the purpose of this
10% -;
(xxii) S.No. 55 and the entries relating thereto shall be omitted;
(xxiii) S.No. 57 and the entries relating thereto shall be omitted;
(xxiv) S.No. 69 and the entries relating thereto shall be omitted;
(xxv) S.Nos. 71 and 71A and the entries relating thereto shall be omitted;
(xxvi) after S. No. 71B and the entries relating thereto, the following S. No. and entries shall
be inserted, namely :-
(1) (2) (3) (4) (5)
“71C 85414020 Light emitting diodes (electro luminescent)
for the manufacture of goods specified at S.
No. 71B.
5% 2”;
(xxvii) S. No. 74 and the entries relating thereto shall be omitted;
(xxviii) S. No. 76 and the entries relating thereto shall be omitted;
(xxix) S. No. 79 and the entries relating thereto shall be omitted;
(xxx) against S. No. 82, in column (3), after the entry “ Bagasse Board”, the entry “(vii)
Cotton stalk particle Board” shall be inserted.
(xxxi) for S. No. 91A and the entries relating thereto, the following S. No. and entries shall
be substituted, namely :-
(1) (2) (3) (4) (5)
“91A Any
Chapter
All items of machinery, including prime movers,
instruments, apparatus and appliances, control gear and
transmission equipments, power cables used within the
power generation plant, auxiliary equipment (including
those required for research and development purposes,
testing and quality control), as well as all components
(whether finished or not) or raw materials for the
manufacture of aforesaid items and their components,
required for setting up of an ultra-mega power project
based on super-critical thermal technology, with installed
capacity of 3960MW or above, from which power
Nil 26
entry, “Hydrogen vehicle” means a motor
vehicle, that converts the chemical energy
of hydrogen to mechanical energy by
reacting hydrogen with oxygen in a fuel
cell to run electric motor to power the
vehicle drive trains.
42C. Any
Chapter
(a) Kits for conversion of fossil fuel
vehicles to hybrid motor vehicles
(b) Parts of such kits specified at (a) above
Explanation.- For the purpose of this
entry, “hybrid motor vehicle” shall have
the same meaning as specified in
S.No.42A.
5%
5%
-”;
procurement has been tied up through tariff based
competitive bidding.
Explanation. - For the removal of doubts, it is clarified
that goods required for setting up of “Mega Power
Project” or “Ultra Mega Power Projects” include the
goods required for development of facilities such as ash
disposal system including ash dyke, water intake
including treatment and storage facilities and coal
transportation facilities for such a project,
notwithstanding the fact that such facilities are set up
inside or outside the power plant’s designated boundary.
(xxxii) for S. No. 91B and the entries relating thereto, the following S. No. and entries shall
be substituted, namely :-
(1) (2) (3) (4) (5)
“91B Any
Chapter
All items of machinery, including prime movers,
instruments, apparatus and appliances, control gear and
transmission equipments, power cables used within the
power generation plant, auxiliary equipment (including
those required for research and development purposes,
testing and quality control), as well as all components
(whether finished or not) or raw materials for the
manufacture of aforesaid items and their components,
supplied to mega power projects from which the supply
of power has been tied up through tariff based
competitive bidding or a mega power project awarded to
a developer on the basis of such bidding.
Explanation. - For the removal of doubts, it is clarified
that goods required for setting up of “Mega Power
Project” or “Ultra Mega Power Projects” include the
goods required for development of facilities such as ash
disposal system including ash dyke, water intake
including treatment and storage facilities and coal
transportation facilities for such a project,
notwithstanding the fact that such facilities are set up
inside or outside the power plant’s designated boundary.
Nil 28
(xxxiii) after S. No. 91B and the entries relating thereto, the following S. No. and entries shall
be inserted, namely :-
(1) (2) (3) (4) (5)
“91C Any
Chapter
All items of machinery, including prime movers,
instruments, apparatus and appliances, control gear and
Nil 29”;
transmission equipments, power cables used within the
power generation plant, auxiliary equipment (including
those required for research and development purposes,
testing and quality control), as well as all components
(whether finished or not) or raw materials for the
manufacture of aforesaid items and their components,
required for expansion of an existing mega power project
so certified by an officer not below the rank of a Joint
Secretary to the Government of India in the Ministry of
Power.
Explanation- For the purposes of this exemption, “Mega
Power Project” means:-
(a) an inter-State thermal power plant of a capacity of
1000 MW or more; or
(b) an inter-State hydel power plant of a capacity of 500
MW or more.
(III) in the Annexure,
(i) for condition No. 26 and the entries relating thereto, the following shall be
substituted, namely:-
Condition
No.
Conditions
26. If,-
(a) an officer not below the rank of Chief Engineer in the Central
Electricity Authority certifies that the said goods are required for the
setting up of the said ultra mega power project under the Government
of India initiative, indicating the quantity, description, and
specification thereof; and
(b) the Chief Executive Officer of the project furnishes an undertaking to
the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, having
jurisdiction, to the effect that -
(i) the said goods will be used only in the said project and not for
any other use; and
(ii) in the event of non compliance of sub-clause (i) above, the
project developer will pay the duty which would have been
leviable at the time of clearance of goods, but for this
exemption.
(ii) Condition no. 27 and the entries relating thereto shall be omitted;
(iii) for condition No. 28 and the entries relating thereto, the following shall be
substituted, namely :-
Condition
No.
Conditions
28.
If,-
(a) an officer not below the rank of Chief engineer in the Central
Electricity Authority certifies that the said goods are required for the
setting up of the said mega power project under Government of India
initiative, indicating the quantity, description, and specification
thereof; and
(b) the Chief executive officer of the project furnishes an undertaking to
the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, having
jurisdiction, to the effect that -
(i) the said goods will be used only in the said project and not for
any other use; and
(ii) in the event of non compliance of sub-clause (i) above, the
project developer will pay the duty which would have been
leviable at the time of clearance of goods, but for this
exemption.
(iv) after condition No. 28 and the entries relating thereto, the following condition No. and
the entries relating thereto shall be inserted, namely :-
Condition
No.
Conditions
29. If,-
(a) an officer not below the rank of a Joint Secretary to the Government of
India in the Ministry of Power certifies that –
(i) the power purchasing state has constituted the Regulatory
Commission with full powers to fix the tariffs;
(ii) the power purchasing States shall undertake to carry out distribution
reforms as laid down by the Ministry of Powe;
(b) in the case of procurement by a Central Public Sector Undertaking, the
quantity, total value, description and specifications of the domestically procured
goods are certified by the Chairman and Managing Director of the said Central
Public Sector Undertaking; and
(c) in the case of procurement by a Private Sector Project, the quantity, total
value, description and specifications of the domestically procured goods are
certified by the Chief Executive Officer of such project; and
(d) the Chairman and Managing Director of the said Central Public Sector
Undertaking or the Chief Executive Officer of such project, as the case may be,
furnishes an undertaking to the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction, to the effect that –
(i) the said goods will be used only in the said project and not for any
other use; and
(ii) in the event of non compliance of sub-clause (i) above, the project
developer will pay the duty which would have been leviable at the
time of clearance of goods, but for this exemption.”
(v) in List 2, after item no. 40 and the entries relating thereto, the following shall be
added, namely:-
“(41) Parts or components of the machinery specified at item nos. (1) to (40)
above”;
(vi) in List 4, in item no. 21:-
(a) for the words “compressor, condensing units”, the words “compressor, panels,
condensing units” shall be substituted;
(b) after item no. 21 and the entries relating thereto, the following shall be added,
namely:-
“(22) air conditioning equipment and panels having capacity of 3 Tonne air-
conditioning and above”.
Note.- The principal notification number 6/2006-Central Excise, dated the 1
st
March, 2006 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March,
2006, and last amended vide notification No. 32/2010-Central Excise, dated the 28
th
September,
2010, published vide number G.S.R. 782 (E), dated the 28
th
September, 2010.
