Notification New Delhi, the 1st March, 2008
No.14/2008-Central Excise (N.T)
11 Phalguna, 1929 (Saka)
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4
A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the
notifications of the Government of India in the Ministry of Finance (Department of Revenue) No.
2/2005-Central Excise (N.T.), dated the 7
th
January, 2005, published in the Gazette of India
Extraordinary, vide number G.S.R.10(E) of the same date and No. 2/2006-Central Excise (N.T.),
dated the 1
st
March, 2006, published in the Gazette of India Extraordinary, vide number
G.S.R.113(E) of the same date, except as respects things done or omitted to be done before such
supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling
under Chapter or heading or sub-heading or tariff item, as the case may be, 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 sub-section (2) of said
section 4A 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,
heading, sub-
heading or tariff
item of the First
Schedule
Description of goods Abatement
as a
percentage
of retail sale
price
(1) (2) (3) (4)
1. 17 or
21
Preparations of other sugars 38
2. 1702 Sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not
mixed with natural honey; caramel
38
3. 1704 Gums, whether or not sugar coated (including
chewing gum, bubblegum and the like)
38
4. 1704 90 All goods, other than white chocolate 35
5. 1704 90 White chocolate 38
6. 1805 00 00 or
1806 10 00
Cocoa powder, whether or not containing added
sugar or other sweetening matter
33
7. 1806 Chocolates in any form, whether or not containing
nuts, fruit kernels or fruits, including drinking
chocolates
31.5
8. 1806 Other food preparations containing cocoa 33
9. 1901 20 00 or
1901 90
All goods 31.5
10. 1904 All goods, other than goods falling under tariff item
1904 20 00
33
11. 1904 20 00 All goods 35
12. 1905 31 00 or
1905 90 20
Biscuits 35
13. 1905 32 11 or Waffles and wafers, coated with chocolate or 33
1905 32 90 containing chocolate
14. 1905 32 90 All goods, other than wafer biscuits 38
15. 1905 32 19 or
1905 32 90
Wafer biscuits 35
16. 2101 11 or
2101 12 00
Extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts, essences
or concentrates or with a basis of coffee
33
17. 2102 All goods 33
18. 2106 90 20 All goods, other than pan masala containing not more
than 15% betel nut
44
19. 2106 90 20 Pan masala containing not more than 15% betel nut 22
20. 2403 Pan masala containing tobacco 50
21. 2106 90 30 All goods 33
22. 2106 90 11 Sharbat 28
23. 2106 10 00,
2106 90 50,
2106 90 70,
2106 90 80,
2106 90 91 or
2106 90 99
All goods 38
24. 2201 or
2202
Mineral waters 48
25. 2201 or
2202
Aerated waters 40.5
26. 2209 Vinegar and substitutes for vinegar obtained from
acetic acid
38
27. 2403 99 10,
2403 99 20 or
2403 99 30
All goods 50
28. 2523 21 00 or
2523 29
White cement, whether or not artificially coloured
and whether or not with rapid hardening properties
33
29. 2710 Lubricating oils and Lu bricating preparations 38
30. 30 Medicaments, other than those which are exclusively
used in Ayurvedic, Unani, Siddha, Homeopathic or
Bio-chemic systems
35.5
31. 3204 20 Synthetic organic produ cts of a kind used as
fluorescent brightening agents or as a luminophores
33
32. 3206 All goods other than pigments and inorganic products
of a kind used as luminophores
33
33. 3208,
3209 or
3210
All goods 35
34. 3212 90 20 Dyes and other colouring matter put up in forms or
small packing of a kind used for domestic or
laboratory purposes
38
35. 3213 All goods 38
36. 3214 All goods 38
37. 3303,
3304,
3305 or
3307
All goods 38
38. 3306 10 20 Toothpaste 33
39. 3401 19 or
3401 20 00
Soap (other than paper, wadding, felt and non-
wovens, impregnated, coated or covered with soap or
detergent)
33
40. 3401 11,
3401 19 or
3402
Organic surface active products and preparations for
use as soap in the form of bars, cakes, moulding
pieces or shapes, other than goods falling under tariff
item 3402 90 20
31.5
41. 3403 Lubricating preparatio ns (including cutting-oil
preparations, bolt or nut release preparations, anti-
rust or anti-corrosion preparation and mould release
preparations based on lubricants)
33
42. 3405 All goods 33
43. 3506 Prepared glues and othe r prepared adhesives, not
elsewhere specified or included
38
44. 3702 All goods, other than for X-ray and unexposed
cinematographic films
38
45. 3808 Insecticides, fungicides, herbicides, weedicides and
pesticides
33
46. 3808 Disinfectants and similar products 38
47. 3808 93 40 Plant growth regulator 28
48. 3814 00 10 Thinners 38
49. 3819 All goods 38
50. 3820 00 00 Anti-freezing preparations and prepared de-icing
fluids
38
51. 3824 90 24 or
3824 90 90
Stencil correctors and other correcting fluids, ink
removers put up in packings for retail sale
38
52. 3919 Self adhesive tapes of plastics 38
53. 3923 or
3924
Insulated ware 43
54. 4816 Carbon paper, self-copy pape r, duplicator stencils, of
paper
38
55. 4818 Cleansing or facial tissues, handkerchiefs and towels,
of paper pulp, paper, cellulose wadding or webs of
cellulose fibres, other than goods falling under tariff
item 4818 50 00
38
56. 6401
6402
6403
6404 or
The following goods, namely:-
(i) Footwear of retail sale price exceeding Rs.250/-
and not exceeding Rs.750/- per pair
(ii) All other footwear
37
40
6405
57. 6506 10 Safety headgear 38
58. 6907 Vitrified tiles, whether polished or not 43
59. 6908 Glazed tiles 43
60. 7321 Cooking appliances and pl ate warmers, other than
LPG gas stoves (with burners only, without other
functions such as, grills or oven)
38
61. 7321 LPG gas stoves (with bu rners only, without other
functions such as, grills or oven)
33
62. 7323 or
7615 19 10
Pressure Cookers 28
63. 7324 Sanitary ware of iron or steel 38
64. 7418 20 10 Sanitary ware of copper 38
65. 8212 Razors and razor blades (including razor blade blanks
in strips)
38
66. 8305 20 00 or
8305 90 20
Staples in strips, paper clips, of base metal
38
67.
8414 51 or
8414 59
Electric fans 38
68. 8415 Window room air-conditioners and split air
conditioners of capacity upto 3 tonnes
28
69. 8418 Refrigerators 38
70. 8421 21 Water filters and water purifiers, of a kind used for
domestic purposes
33
71. 8422 11 00 or
8422 19 00
Dish washing machines 33
72. 8443 Facsimile machines 38
73. 8443 31 00 or
8443 32
Printer whether or not combined with the functions of
copying or facsimile transmission
23
74. 8443 99 51 Ink cartridges, with print head assembly 23
75. 8450 Household or laundry-type washing machines,
including machines which both wash and dry
38
76. 8469 Typewriters
33
77. 8470 Calculating machines and pocket-size data recording,
reproducing and displaying machines with
calculating functions, other than goods falling under
sub-heading 8470 50 and 8470 90
38
78. 8471 30 All goods 22.5
79. 8471 60 All goods 23
80. 8472 90 10 Stapling machines 38
81. 8506 All goods, other than pa rts falling under tariff item
8506 90 00
36.5
82. 8508 All goods, other than pa rts falling under tariff item
8508 70 00
38
83. 8509 All goods, other than parts falling under tariff item
8509 90 00
36.5
84. 8510 All goods, other than parts falling under tariff item
8510 90 00
36.5
85. 8513 All goods, other than parts falling under tariff item
8513 90 00
33
86. 8516 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.
36.5
87. 8517 Telephone sets including telephones with cordless
handsets; video phones;
38
88. 8517 62 30 Modems (modulators – demodulators) 23
89. 8517 69 60 Set top boxes for gaining access to internet 22
90. 8519 All goods, other than MP3 player or MPEG 4 player 38
91. 8521 All goods, other than MP3 player or MPEG 4 player 38
92. 85 MP3 player or MPEG 4 player 33
93. 8523 Unrecorded audio cassett es; recorded or unrecorded
video cassettes; recorded or unrecorded magnetic
discs
38
94. 8527 Pagers 33
95. 8527 Radio sets including tr ansistors 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
33
96. 8527 Reception apparatus for radio-broadcasting, whether
or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock (other
than goods covered at S.No. 93)
38
97. 8528 Television receivers (inc luding video monitors and
video projectors) whether or not incorporating radio
broadcast receivers or sound or video recording or
reproducing apparatus
33
98. 8528 Monitors of a kind solely or principally used in an
automatically data processing machine
23
99. 8528 71 00 Set top boxes for television sets 22
100. 8536 All goods, other than goods falling under tariff item
8536 70 00
38
101. 8539 The following goods, other than lamps for
automobiles, namely:-
(i) Compact Fluorescent Lamp (CFL) falling
37
under tariff item 8539 31 10
(ii) All other goods
38
102. 9006 Photographic (other than cinematographic) cameras 33
103. 9101 or
9102
All goods, other than braille watches 33
104. 9103 or
9105
Clocks 43
105. 9612 All goods 33
106. 9617 Vacuum flasks 38
107. Any heading Parts, components and assemblies of automobiles 31.5
108. 9603 21 00 Toothbrush 28.5
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.
[F. No. 334/1/2008-TRU]
(S.Bajaj)
Under Secretary to the Government of India
