[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 1
st
March, 2011
NOTIFICATION
No. 1/2011-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 exempts the excisable goods of the
description specified in column (3) of the Table below and falling under Chapter, heading,
sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of
1986), specified in the corresponding entry in column (2) of the said Table, from so much of
the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the
amount calculated at the rate of 1% ad valorem:
Provided that nothing contained in this notification shall apply to the goods in respect
of which credit of duty on inputs or tax on input services has been taken under the provisions
of the CENVAT Credit Rules, 2004.
Table
S.No. Chapter or heading or sub-
heading or tariff item of the
First Schedule
Description of the excisable goods
(1) (2) (3)
1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL)
2 1404 90 50 Indian Katha
3 1501 00 00 All goods
4 1502 All goods
5 1503 00 00 All goods
6 1504, 1505, 1506 All goods
7 1516 10 00 All goods
8 151710 Margarine
9 16 All goods
10 1901 10 All goods put up in unit containers
11 1902 other than 1902 40 10
and 1902 40 90
All goods
12 1903 00 00 All goods
13 1904 10 20 Paws, Mudi and the like
14 20 All goods
15 2101 Coffee or tea pre-mixes
16 2103 Sauces, ketchup and the like and preparations
therefor
17 2104 Soups and broths and preparations thereof
18 2105 00 00 All goods
19 2106 90 All kinds of food mixes, including instant food
mixes
20 2106 90 30 Betelnut product known as ―supari‖
21 2106 90 92 Sterilized or Pasteurised miltone
22 2106 90 99 (i) Ready to eat packaged food,
(ii) Milk containing edible nuts with sugar or
other ingredients
23 2202 90 10 All goods
24 2202 90 20 All goods
25 2202 90 30 Flavoured Milk of Animal origin
26 2202 90 90 Tender coconut water
27 26 or any chapter Fly ash
28 2701 All goods
29 2702 All goods
30 2703 All goods
31 2704 All goods
32 2706 All goods
33 28 or 38 Silicon in all forms
34 2847 00 00 Medicinal grade hydrogen peroxide
35 28,29 or 30 Anaesthetics
36 28 Potassium Iodate
37 30 Medicaments (including those used in
Ayurvedic, Unani, Siddha, Homeopathic or
Bio-chemic systems), manufactured exclusively
in accordance with the formulae described in
the authoritative books specified in the First
Schedule to the Drugs and Cosmetics Act, 1940
(23 of 1940) or Homeopathic Pharmacopoeia of
India or the United States of America or the
United Kingdom or the German Homeopathic
Pharmacopoeia, as the case may be, and sold
under the name as specified in such books or
pharmacopoeia
38 30 Intravenous fluids, which are used for sugar,
electrolyte or fluid replenishment
39 3002 20 or 3002 30 00 Vaccines (other than those specified under the
National Immunisation Program)
40 31 All goods, other than those which are clearly
not to be used as fertilisers
41 3215 90 10 Fountain pen ink
42 3215 90 20 Ball pen ink
43 3215 90 40 Drawing ink
44 3306 10 10 Tooth Powder
45 3406 00 10 Candles
46 3824 50 10 Ready-mix concrete(RMC)
47 39 Products of jute and phenolic resins
manufactured by pultrusion process, containing
at least forty per cent. by weight of jute
48 3903 Unexpanded polystyrene beads purchased by
the Malaria Research Centre
49 3916 10 20, 3916 20 11, 3916
20 91 or 3916 90 10
Canes of polymers, plastics or vegetable
products
50 39 or 40 Nipples for feeding bottles
51 4015 Surgical rubber gloves or medical examination
rubber gloves
52 44 or any Chapter Resin bonded bamboomat board, with or
without veneer in between
53 4410 or 4411 Coir composite boards, coir matting boards, coir
boards
54 4601 All goods
55 4602 All goods
56 4701 00 00 All goods
57 4702 00 00 All goods
58 4703 All goods
59 4704 All goods
60 4705 All goods
61 4706 All goods
62 48 or any chapter Leather board
63 4802 Writing or printing paper for printing of
educational textbooks
64 4802 Paper or paperboard, in the manufacture of
which,-
(i) the principal process of lifting the pulp is
done by hand; and
(ii) if power driven sheet forming equipment is
used, the Cylinder Mould Vat does not exceed
40 inches
65 4817 Letters, envelops, lettercards and plain
postcards
66 4818 40 10 All goods
67 4818 40 90 All goods
68 4820 Notebooks and exercise books
69 4909 All goods
70 4910 All goods
71 5601 10 00 All goods
72 57 The following goods, namely:-
(a) Hand-made carpets, whether or not any
machines have been used to achieve better
finish during pre-weaving or post weaving
operations;
(b) Carpets and other textile floor coverings,
knotted, woven, tufted or flocked of coconut
fibres (coir) or jute, whether or not made up, in
or in relation to the manufacture of which any
process is ordinarily carried on with the aid of
machines; and
(c) Other carpets and other textile floor
coverings of coconut fibres(coir) or jute,
whether or not made up.
Explanation.- For the purpose of Chapter 57
the term ―machines‖ shall not include manually
operated implements, used independently by
hand, such as hooking guns, tufting guns and
knitted guns.
73 5805 All goods
74 5807 All goods
75 5906 10 00 Adhesive tapes of a width not exceeding 20 cm
76 6305 Laminated jute bags
77 6602 00 00 All goods
78 68 or 69 Sand lime bricks
79 69 Burnt Clay tiles conforming to IS specification
No.3367-1975
80 69 Ceramic tiles, 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 (51 of 1975) has
already been paid, subjected to the process of
printing, decorating or ornamenting in a factory
which does not have the facilities (including
plant and equipment) of producing ceramic
tiles.
81 6901 00 10 All Goods
82 6904 10 00 All goods
83 6905 10 00 Roofing tiles
84 70 Glassware produced by mouth –blown process
85 7015 10 Glasses for corrective spectacles and flint
buttons
86 7020 00 11, 7020 00 12 or
7020 00 21
All Goods
87 7104 10 00 All goods
88 7113 Articles of jewellery manufactured or sold
under a brand name
Explanation. - 1. For the purpose of this
exemption, ―brand name‖ means a brand name
or trade name, whether registered or not, that is
to say, a name or a mark, such as a symbol,
monogram, label, signature or invented words
or any writing which is used in relation to a
product, for the purpose of indicating, or so to
indicate, a connection in the course of trade
between the product and some person using
such name or mark with or without any
indication of the identity of that person.
2. Hallmarking of the jewellery shall not be
considered to be branding.
3. An identity put by a jeweller or the job
worker, commonly known as ‗house-mark‘
shall not be considered as brand name.
89 7114 Articles, other than jewellery, of—
(a) gold,
(b) silver,
(c) platinum,
(d) palladium,
(e) rhodium,
(f) iridium,
(g) osmium, or
(h) ruthenium,
manufactured or sold under a brand name.
Explanation. - 1. For the purpose of this
exemption, ―brand name‖ means a brand name
or trade name, whether registered or not, that is
to say, a name or a mark, such as a symbol,
monogram, label, signature or invented words
or any writing which is used in relation to a
product, for the purpose of indicating, or so to
indicate, a connection in the course of trade
between the product and some person using
such name or mark with or without any
indication of the identity of that person.
2. An identity put by a jeweller or the job
worker, commonly known as ‗house-mark‘
shall not be considered as brand name.
3.‖articles‖ in relation to gold shall mean
anything ( 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.
90 7310 or 7326 or any other
Chapter
Mathematical boxes, geometry boxes and
colour boxes, pencil sharpeners
91 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and wood
burning stoves of iron or steel, copper or copper
alloy
92 7319 Sewing needles
93 7323 or 7418 or 7615 All goods other than parts and pressure cookers
94 8215 All goods
95 8421 21 20 Water filters functioning without electricity and
replaceable kits thereof
96 844250 Printing blocks and printing types
97 8452 Sewing machines other than those with inbuilt
motors
98 8479 Briquetting plant and machinery using agri-
municipal waste
99 8479 Composting Machines
100 8517 or 8525 60 Mobile handsets including Cellular Phones and
Radio trunking terminals
101 8517 Wireless data modem cards with PCMCIA or
USB or PCI express ports
102 8523
The following goods, namely:-
(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);
103 8523
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) Recorded media for television and sound
recording such as video tapes and video discs;
(c) Recorded audio cassettes
104 8523 52 Recorded smart cards
105 8523 59 10 Recorded proximity cards and tags
106 8601 to 8606 All goods (except Railway track machines
falling under tariff item 8640 00 00)
107 8712 Bicycles and other cycles
108 8801 All goods
109 8804 All goods
110 8805 All goods
111 8901 All goods
112 8904 All goods
113 8905 All goods
114 8906 90 00 All goods
115 9001 40, 9001 50 00, or
9001 90 90
Spectacle lenses and intraocular lenses
116 9004 90 Spectacles
117 9017 Drawing instruments
118 9017, 8486 40 00 Mathematical calculating instruments and
pantographs
119 9017 Other drawing and marking out instruments
120 9027 Kits manufactured by M/s. Hindustan
Antibiotics Limited, Pimpri, for testing narcotic
drugs and psychotropic substances
Explanation.-For the purposes of this entry,-
(a) ―narcotic drugs‖ and ―psychotropic
substances‖ shall have the meanings
respectively assigned to them 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
121 9301 Military weapons, other than revolvers, pistols,
swords cut lasses, bayonets, lances etc.
122 9404 Coir products
123 9404 Products wholly made of quilted textile
materials
124 9405 Hurricane lanterns
125 9405 50 31 Kerosene pressure lantern
126 95 Sports goods other than articles and equipments
for general physical exercise
127 9606 Buttons of plastics or base metals, not covered
with textile materials; buttons of coconut shell
or wood; other buttons;
128 9608 Following goods, namely:-
(i) Pens of value not exceeding Rs. 200 per
piece;
(ii) Ball point pens of value not exceeding Rs.
200 per piece;
(iii) Refills of ball point pens specified in (ii)
above;
129 9608, 9609 Pencils, pencil leads
130 9609 Crayons, pastels, drawing charcoals, writing or
drawing chalks and tailor‘s chalk
