New Delhi, dated the 1
st
March, 2000
11 Phalguna, 1921 (Saka)
NOTIFICATION
No. 9/2000-CENTRAL EXCISE (N.T.), dated 1-3-2000. as amended by 43/2000 C.E.(N.T.) dated 22-6-2000.
In exercise of the powers conferred by sub-section (1), read with sub-section (2), of section 4A of the Central Exercise Act,
1944 (1 of 1944), and in suppression of the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 20/99-Central Excise (N.T.), dated the 28
th
February, 1999 [G.S.R. 181 dated the 28
th
February, 1999], the
Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or
heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the
corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply,
and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said
Table.
TABLE
S.
No.
Chapter or
heading
No. or sub-
heading
No.
Description
Abatement
as a
percentage
of retail sale
price
(1)(2) (3) (4)
1.0401.14
Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and
ordinarily intended for sale
35%
2.1704.10Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 40%
3.1802.00Cocoa powder, whether or not containing added sugar or other sweetening matter 35%
4.1803.00
Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking
chocolates
35%
5.1804.00Other food preparations containing cocoa 35%
6.
1901.19 and
1901.92
All goods 35%
7.1902.19All goods 35%
8.1904.10All goods 35%
9.1905.11
Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with
the aid of power
40%
10.1905.31Waffles and wafers, coated with chocolate or containing chocolate 35%
11.1905.39All goods 40%
12.2001.10All goods 35%
13.2101.10
Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee
35%
14.2102.10All goods 35%
15.2103.10All goods 40%
16.2104.10All goods 35%
17.2105.00Ice cream and other edible ice, whether or not containing cocoa 45%
18.2106.00
Pan masala, in retail packs containing ten grams or more per pack, other tan the goods
containing not more than 10% betel nut by weight and not containing tobacco in any proportion
50%
19.2107.00Betel nut powder known as "Supari" 35%
20.2108.20Sharbat 35%
21.2108.99All goods 40%
22.
2201.19 and
2202.19
All goods 50%
23.
2201.20 and
22020.20
Aerated waters 55%
24.2202.40Fruit pulp or fruit juice based drinks 40%
25.2203.00Vinegar and substitutes for vinegar obtained from acetic acid 40%
26.2710.90Lubricating oils and Lubricating preparations 40%
27.3204.30
Synthetic organic products of a kind used as fluorescent brightening agents or as a
luminophores
35%
28.
3208, 32.09
and 32.10
All goods 40%
29.
3303.00,
3304.00,
33.05 and
33.07
All goods 50%
30.3306.10Tooth paste 35%
31.3401.19All goods 35%
32.
3401.20 and
3402.90
All goods 35%
33.3403.10Lubricating preparations 35%
34.34.05
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal; scouring pastes
and powders and similar preparation (whether or not in the form of paper, wadding, felt, non-
wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such
preparations), excluding waxes of heading No. 34.04
35%
35.35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included 45%
36.3702.90All goods 40%
37.3808.10Mosquito coils, mats and other mosquito repellents 35%
38.3808.90Disinfectants and similar products 40%
39.3924.10Insulated ware 40%
40.64.01 Footwear 40%
41.6501.10Safety headgear 40%
42.6906.10Glazed tiles 50%
43.7321.10Cooking appliances and plate warmers 40%
44.
7323.10 and
7615.20
Pressure Cookers 35%
45.8212.00Razors and razor blades (including razor blade blanks in strips) 40%
46.8414.40Electric fans 35%
47.8415.00Room air-conditioners 40%
48.8418.10Refrigerators 40%
49.8422.10Dish washing machines 35%
50.8450.10Household or laundry type washing machines, including machines which both wash and dry40%
51.8469.90Typewriters 35%
52.8470.00
Calculating machines and pocket-size data recording, reproducing and displaying machines
with calculating functions
40%
53.8506.00Primary cells and primary batteries 40%
54.8509.00Electro-mechanical domestic appliances with self-contained electric motor 40%
55.8510.00Shavers, hair clippers and hair-removing appliances, with self contained electric motor 40%
56.8513.00
Portable electric lamps designed to function by their own sources of energy (for example, dry
batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12
35%
57.8516.00
Electric instantaneous or storage water heaters and immersion heaters; electric space heating
apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example,
hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other
electro-thermic appliances of a kind used for domestic purposes
40%
58.8517.00Telephone sets including telephones with cordless handsets; video phones; facsimile machines40%
59.
8519 and
85.20
All goods 40%
60.8525.00Pagers, cellular or mobile phones 40%
61.8527.10
Radio sets including transistor sets, having the facility of receiving radio signals and converting
the same into audio output with no other additional facility like sound recording or reproducing
or clock in the same housing or attached to it
35%
62.8527.90
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock
40%
63.85.28
Television receivers (including video monitors and video projectors) other than monochrome,
whether or not incorporating radio broadcast receivers or sound or video recording or
reproducing apparatus
30%
64.85.39
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-
red lamps; Arc lamps
40%
65.9006.00Photographic (other than cinematographery) cameras 35%
66.
9101.90 and
9102.90
Watches of retail sale price, exceeding Rs. 500 per piece 35%
67.
91.03 and
91.05
Clocks of retail sale price, exceeding Rs. 500 per piece 45%
68.9612.00All goods 35%
69.9617.00Vacuum flasks 40%
Explanation.- For the purposes of this notification, "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.
(T.R. Rustagi)
Joint Secretary to the Government of India
F. No. 334/1/2000-TRU
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