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Notification New Delhi, the 1
st
March, 2011
No. 5 /2011-Central Excise


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. 5/2006-Central Excise, dated the 1
st
March, 2006 which was published in the
Gazette of India, Extraordinary, vide G.S.R. 95(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.2A and the entries relating thereto, the following shall be inserted,
namely:-
(1) (2) (3) (4) (5)
“2B
5307 1010,
5307 2000
Jute Yarn Nil -”;
(iii) S. No. 8 and the entries relating thereto shall be omitted;
(iv) S. No. 12 and the entries relating thereto shall be omitted;
(v) S. No. 13A and the entries relating thereto shall be omitted;
(vi) S. No. 14 and the entries relating thereto shall be omitted;
(vii) S. No. 16 and the entries relating thereto shall be omitted;
(viii) for S. No. 21A, and entries relating thereto, the following S.No. and entries shall be
substituted, namely:-
(1) (2) (3) (4) (5)
“21A 71 Gold bars, other than tola bars,
bearing Manufacturer‟s engraved
serial number and weight expressed
in metric units manufactured in a
factory starting from the stage of-
(a) gold ore or concentrate;
`200
per 10
gms
-”;

(b) gold dore bar
Explanation.- For the purposes of
this exemption, „gold dore bar‟ shall
mean dore bars having gold content
not exceeding 80% accompanied by
an assay certificate issued by the
mining company, giving details of
composition.

(ix) after S. No. 21A and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely:-
(1) (2) (3) (4) (5)
“21B 71 Silver arising in the manufacture of
gold bars, other than tola bars,
bearing the manufacturer‟s engraved
serial number and weight expressed
in metric units, starting from the
stage of gold ore/concentrate or gold
dore bars in the same factory.
`1500
per kg
-
21C 71 The following goods manufactured or
produced during the process of
copper smelting starting from the
stage of copper ore or concentrate in
the same factory:-
(i) gold bars, other than tola bars,
bearing manufacturer‟s or
refiner‟s engraved serial
number and weight expressed
in metric units and gold coin;

(ii) silver in any form





`300per
10 gm



`1500
per kg
-
21D 7106 10 00,
7106 91 00 or
7106 92 90
Silver, other than silver mentioned in
21B and 21C above
Nil -”;
(x) against S. No. 24, in column (3), item (I) and the entries relating thereto in column (4)
and (5) shall be omitted;
(xi) S. No. 26 and the entries relating thereto shall be omitted;
(xii) S.No.31 and the entries relating thereto shall be omitted;
(xiii) S.No.34 and the entries relating thereto shall be omitted;

(III) in the Annexure, Condition no. 6 and the entries relating thereto shall be omitted.

Note.- The principal notification No. 5/2006-Central Excise, dated the 1
st
March, 2006 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 95(E), dated the 1
st

March, 2006 and last amended vide notification no.11/2010-Central Excise, dated the 27
th

February, 2010, published vide number G.S.R.113 (E), dated the 27
th
February, 2010.