Notification New Delhi, the 1st March, 2008
No.6/2008-Central Excise 11 Phalguna, 1929 (Saka)
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 1st March, 2006 which was published in the Gazette of India, Extraordinary vide number
G.S.R. 96(E) of the same date, namely :-
In the said notification, -
(I) in the Table,-
(i) against S. No.2, for the entry in column (4), the entry “14%” shall be substituted;
(ii) after S. No. 8C and the entries relating thereto, the following S. No. and entries shall be
inserted, namely :-
S. No. Chapter or
heading or sub-
heading or tariff
item of the First
Schedule
Description of excisable goods Rate Condition
No.
(1) (2) (3) (4) (5)
“8D. 8421 21 Water filtration or purification equipment 8% -”;
(iii) against S. No.9, for the entries occurring in column (4) against items (i) and (ii) of column
(3), the entry “14%” shall respectively be substituted;
(iv) against S. No. 14, for the entry in column (3), the entry, “Automatic shuttle looms” shall be
substituted;
(v) after S. No. 17 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely:-
(1) (2) (3) (4) (5)
“ 17A. 8479 Composting Machines Nil -”;
(vi) for S. No. 21 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely :-
(1) (2) (3) (4) (5)
“21.
85
MP3/MP4 or MPEG 4 player, with or
without radio or video reception facility
8%
-”;
(vii) for S. No. 27 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely :-
(1) (2) (3) (4) (5)
“27. 8523 (a) Any customized software (that is
to say, any custom designed software,
developed for a specific user or client),
other than packaged software or canned
software
(b) Packaged Software
Explanation. – The expression “packaged
software or canned software” means a
software developed to meet the needs of
variety of users, and which is intended
for sale or capable of being sold, off the
shelf.
Nil
12%
-
-”;
(viii) after S. No. 28 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely :-
(1) (2) (3) (4) (5)
“ 28A. 8517 Wireless data modem cards with
PCMCIA or USB or PCI express ports
Nil -”;
(ix) S. No. 30 and the entries relating thereto shall be omitted;
(x) after S. No. 33 and the entries relating thereto, the following S. Nos. and entries shall be
inserted, namely :-
(1)
(2) (3) (4) (5)
“33A.
8702 10 91, 8702 10 92,
8702 10 99, 8702 90 91,
8702 90 92 and 8702 90 99
All goods 12% -
33B.
8706 00 29 Chassis fitted with engines, for
the goods mentioned at S. No.
33A
12% + Rs.10,000
per chassis
-”;
(xi)
against S. No.34, for the entries occurring in column (4) against items (i) and (ii) of column
(3), the entry “14%” shall respectively be substituted;
(xii) after S. No. 35 and the entries relating thereto, the following S. Nos. and entries shall be
inserted, namely :-
(1)
(2) (3) (4) (5)
“35A. 87 Battery powered car Nil -
Explanation.– For the purposes of
this entry, “battery powered car”
means a car which runs solely on
electrical energy derived from one
or more electrical batteries fitted
to such car.
35B.
Any Chapter The following goods for
manufacture of goods specified at
S. No. 35A, namely :-
(i) Battery Pack (EV Tubular
Lead Acid Batteries or EV
Sodium Nickel Chloride
Batteries)
(ii) AC or DC Motor Controller
(Less than 100V)
(iii) DC Motor (Less than 100V)
(iv) Battery Charger
(v) Chassis
(vi) 3-Phase AC Induction Motor
(Less than 100V)
Nil 3”;
(xiii)
against S. No.36, for the entry in column (4), the entry “14%” shall be substituted;
(xiv) against S. No.37, for the entry in column (4), the entry “14% + Rs.10,000 per chassis” shall
be substituted;
(xv) against S. No.41, for the entries occurring in column (4) against sub-items (ii) and (iv) of item
(1) and item (2) of column 3, the entry “14%” shall respectively be substituted;
(xvi) against S. No.42, for the entry in column (4), the entry “12%” shall be substituted;
(xvii) after S. No. 42 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely :-
(1)
(2) (3) (4) (5)
“42A.
8703 Hybrid motor vehicles 14% -”;
Explanation.- For the purposes 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 drive trains.
(xviii)
against S. No.43, for the entry in column (4), the entry “12%” shall be substituted;
(xix) against S. No.44, for the entry in column (4), the entry “14%” shall be substituted;
(xx) against S. No.45, for the entry in column (4), the entry “14% + Rs.10,000 per chassis” shall
be substituted;
(xxi) against S. No.46, for the entry in column (4), the entry “14%” shall be substituted;
(xxii) against S. No.47, for the entry in column (4), the entry “14%” shall be substituted;
(xxiii) against S. No.48, for the entry in column (4), the entry “14% + Rs.10,000 per chassis” shall
be substituted;
(xxiv)
against S. No.51, for the entry in column (4), the entry “14% + Rs.10,000 per chassis” shall
be substituted;
(xxv) against S. No.52, for the entry in column (4), the entry “14%” shall be substituted;
(xxvi) after S. No. 52 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely :-
(1)
(2) (3) (4) (5)
“52A.
8711 All goods 12% -”;
(II) In the Annexure, in List 4, after item (20), the following item shall be inserted, namely:-
“(21) Refrigeration equipment (including compressor, condensing units and evaporator)
having capacity of 2 Tonne Refrigeration and power rating 50 KW and above.”.
[F. No. 334/1/2008-TRU]
(S.Bajaj)
Under Secretary to the Government of India
Note: The principal notification No.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 1
st
March, 2006 and was
last amended vide notification No. 35/2007-Central Excise, dated the 20
th
September, 2007, which
was published in the Gazette of India, Extraordinary, vide number G.S.R. 610(E), dated the 20
th
September, 2007.
