Notification New Delhi, the 1st March 2006.
No.6/2006-Central Excise 10 Phalguna, 1927 (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 exempts the excisable goods of the description specified in column (3)
of the Table given below read with the relevant List appended hereto, as the case may be, and falling
within the Chapter, heading or subheading or tariff item of the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the
corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon
under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the
rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant
conditions specified in the Annexure to this notification, and condition number of which is referred to in
the corresponding entry in column (5) of the Table aforesaid:
Provided that nothing contained in this notification shall apply to goods specified against S.No.10 of the
said Table on or after the 1st day of May 2007.
Explanation.-For the purposes of this notification, the rates specified in columns (4) of the said Table are
ad valorem rates, unless otherwise specified.
TABLE
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)
1. 84 The Coir processing machinery specified in List 1,
supplied under Integrated Coir Development Project
being implemented by the Government of Kerala
Nil —
2. 84 Spinnerettes made, inter alia, of Gold, Platinum and
Rhodium or any one or more of these metals, when
cleared in exchange of worn-out or damaged
spinnerettes
16% 1
3. 84, 85, 90 or any
other Chapter
Machinery or equipment specified in List 2 Nil —
4. 84 or any other
Chapter
Machinery or equipment for use in silk textile industry
as specified in List 3
Nil —
5. 84 or any other
Chapter
Goods specified in List 4 intended to be used for the
installation of a cold storage, cold room or refrigerated
vehicle, for the preservation, storage or transport of
agricultural produce.
Nil 2 and 3
6. 8413 91 40 or
8414 90
Parts of hand pumps Nil —
(1) (2) (3) (4) (5)
7. 84 or any other
Chapter
The following goods, namely:-
(1) All items of machinery, including instruments,
apparatus and appliances, auxiliary equipment and
their components/ parts required for setting up of
water treatment plants;
(2) Pipes needed for delivery of water from its source
to the plant and from there to the storage facility.
Explanation.-For the purposes of this exemption, water
treatment plants includes a plant for desalination,
demineralization or purification of water or for
carrying out any similar process or processes
intended to make the water fit for human or animal
consumption, but does not include a plant
supplying water for industrial purposes.
Nil 4
8. 8414 90 12 Parts of bicycle pumps Nil —
9. 8430 or 8705 (i) Drilling rigs falling under heading 8430, mounted
on motor vehicle chassis manufactured from
chassis and compressor on which the duty of excise
leviable under the First Schedule has already been
paid;
(ii) Drilling rigs mounted on motor vehicle chassis
falling under heading 8705, manufactured from
chassis and compressor on which the duty of excise
leviable under the First Schedule has already been
paid.
Explanation.-For the purposes of entries (i) and (ii),
value of the drilling rig shall be its value, excluding
the value of the chassis and compressor used in
such drilling rig.
16%
16%
5
5
10.
84 or 85 Machinery or equipment, specified in List 32A
appended to notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No.21/2002-Customs, dated the 1st March, 2002,
[G.S.R. 118(E), dated the 1st March, 2002], for use in
the plantation sector
Nil —
11. 8434 All goods Nil —
12. 8443 High speed cold-set web offset rotary double width four
plate wide printing machines with a minimum speed of
70,000 copies per hour
Nil —
13. 8445, 8448, 8483
(except 8483 10
10)
8484
8485 90 00
Goods required by a jute mill for making jute textiles Nil 2
14. 8446 Automatic shuttle or shuttleless looms Nil —
15. 8452 Sewing machines, other than those with in-built motors Nil —
(1) (2) (3) (4) (5)
16. 8471 Computers
Explanation.-For the purposes of this exemption,
“computer” shall include central processing unit
(CPU) cleared separately; or CPU with monitor,
mouse and key board, cleared together as a set; but
shall not include input or output devices or accessories
such as monitor, key board, mouse, modem,
uninterrupted power supply system, or web camera
cleared separately
12% —
17. 8471 70 or 8473
30
The following goods, namely:-
(a) Microprocessor for computer, other than
motherboards;
(b) Floppy disc drive;
(c) Hard disc drive;
(d) CD-ROM drive
(e) DVD Drive;
(f) USB Flash memory
(g) Combo drive
Nil —
18. 8481 80 41 or
8481 90 10
All goods Nil —
19. 84 or 90 The following goods, namely:-
(i) Electronic milk fat tester; and
(ii) Electronic solid non-fat (SNF) tester.
8% —
20. 8512 Dynamos, head lamps, side lamps, tail lamps of
vehicles of heading 8712
Nil —
21. 8519 99 40,
8520 90 90 or
8521 90 90
MP3 Player or MPEG 4Player 8% —
22. 8524 The following goods, namely:-
(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs)
Nil —
23. 8524 Recorded video cassettes intended for television
broadcasting and supplied in formats such as Umatic,
Betacam or any similar format
Nil —
24. 8524 Audio cassettes Nil —
25. 8524 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) television and sound recording media such as video
tapes and video discs
Nil 6
(1) (2) (3) (4) (5)
26. 8524 CD-ROMs containing books of an educational nature,
journal, periodicals (magazines) or news paper
Nil —
27. 8524 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
Explanation.- For the purposes of this entry, “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
—
28. 8525 20 Cellular Phones and Radio trunking terminals Nil —
29. 8527 90 11 Portable receivers for calling, alerting or paging 8%
30. 8528 All goods 16% —
31. 8529 90 90 Parts, components and accessories of mobile handsets
including cellular phones
Nil 3
32. 8539 31 10 Compact Fluorescent Lamps (CFL) 8% -
33. 8601 to 8606 All goods (except Railway track machines falling under
tariff item 8604 00 00)
Nil 7
34. 87 The following goods:-
(i) Motor vehicles falling under headings 8702 and
8703 for transport of upto 13 persons, including the
driver (other than three wheeled motor vehicles for
transport of upto 7 persons), which after clearance has
been registered for use solely as ambulance;
(ii) Motor vehicles falling under heading 8703 for
transport of 7 persons, including the driver (other than
three wheeled motor vehicles), which after clearance
has been registered for use solely as taxi
16%
16%
8
8
35. 87 Electrically operated vehicles, namely, trolley buses,
platform trucks, works trucks, tow tractors, two or three
wheeled motor vehicles; and battery powered road
vehicles
Explanation.-For the purposes of this exemption,
“electrically operated trolley buses” means trolley
buses which are run solely on electrical energy derived
from an external source, and “electrically operated
platform trucks”, “electrically operated work trucks”
and “electrically operated tow tractors” respectively
means platform trucks, work trucks or tow tractors
which are run solely on electrical energy derived from
one or more electrical batteries which are fitted to such
vehicles and “battery powered road vehicles” means
road vehicles which are run solely on electrical energy
derived from one or more electrical batteries fitted to
such road vehicles.
8% —
(1) (2) (3) (4) (5)
36. 8706 00 21 or
8706 00 39
Chassis for use in the manufacture of battery powered
road vehicles
16% 3
37. 8706 00 43 or
8706 00 49
Chassis for use in the manufacture of battery powered
road vehicles
16% + Rs.
10,000/-
per chasis
3
38. 87 Motor vehicles fitted with diesel generating sets
intended for supply to the Ministry of Defence for
official purposes.
Explanation.-For the purposes of this exemption, value
of motor vehicle shall be deemed to be equal to the
value of the generating set fitted to such vehicle
Rate of
duty
applicable
on the
diesel
generating
set fitted
on the
motor
vehicle
—
39. 87 (i) Motor vehicles principally designed for the
transport of more than six persons, excluding the
driver, including station wagons; and
(ii) Motor vehicles for the transport of goods (other
than those specially designed for the transport of
compressed or liquefied gases), falling under
heading 8704; and
(iii) three wheeled motor vehicles
Nil 9
40. 8701 All goods (except road tractors for semi-trailers of
engine capacity more than 1800 cc)
Nil —
41. 8702,
8703,
8704 or
8716
(1) Motor vehicles manufactured by a manufacturer,
other than the manufacturer of the chassis-
(i) for the transport of more than six persons but
not more than twelve persons, excluding the
driver, including station wagons;
(ii) for the transport of more than twelve persons,
excluding the driver;
(iii) for the transport of not more than six persons,
excluding the driver, including station wagons;
(iv) for the transport of goods, other than petrol
driven;
(v) for the transport of goods, other than mentioned
against (iv) above.
(2) Vehicles of heading 8716 manufactured by a
manufacturer, other than the manufacturer of the
chassis.
Explanation.-For the purposes of entries (1) and (2),
the value of vehicle shall be the value of the vehicle
excluding the value of the chassis used in such vehicle.
24%
16%
24%
16%
24%
16%
10
—
—
—
—
—
10
(1) (2) (3) (4) (5)
42. 8702, 8703 Following motor vehicles of length not exceeding 4000
mm, namely:--
(i) Petrol driven vehicles of engine capacity not
exceeding 1200cc; and
(ii) Diesel driven vehicles of engine capacity not
exceeding 1500 cc
Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be determined
as per the Motor Vehicles Act, 1988 (59 of 1988) and
the rules made thereunder.
16% —
43. 8703 Three wheeled vehicles for transport of not more than 7
persons, including the driver
16% —
44. 8704 The following goods, namely:-
(i) Three wheeled motor vehicles
(ii) Motor vehicles, other than petrol driven
(iii) Dumpers designed,-
(a) for use off the highway;
(b) with net weight (excluding payload) exceeding
8 tonnes; and
(c) for maximum pay-load capacity not less than 10
tonnes
16% —
45. 8706 00 43 For dumpers, other than petrol driven, other than those
designed,-
(a) for use off the highway;
(b) with net weight (excluding payload) exceeding
8 tonnes; and
(c) for maximum pay-load capacity not less than 10
tonnes
16%+
Rs.10, 000
—
46. 8702,8703,8704 Three or more axled motor vehicles for transport of
goods or for transport of 8 or more persons, including
the driver (other than articulated vehicle)
Explanation.- For the purposes of this exemption,
“articulated vehicle” means a motor vehicle to which a
trailer is attached in such a manner that part of the
trailer is superimposed on, and a part of the weight of
the trailer is borne by the motor vehicle.
16% -
47. 8706 00 21 or
8706 00 39
Chassis for three or more axled motor vehicle (other
than chassis for articulated vehicle).
16% -
48. 8706 00 43 or
8706 00 49
Chassis for three or more axled motor vehicle (other
than chassis for articulated vehicle).
16% + Rs.
10,000/-
per chassis
-
49. 8703 Cars (for the transport of upto 7 persons, including the
driver) for physically handicapped persons
8% 11
50. 8705 Special purpose motor vehicles Nil 12
51. 8706 00 43 or
8706 00 49
Motor chassis for vehicles of heading 8704 (other than
petrol driven) fitted with engines, whether or not with
cab
16%+
Rs.10, 000
per chassis
—
(1) (2) (3) (4) (5)
52. 8709 Tractors of the type used on railway station platforms,
on which weightlifting or other specialised material
handling equipment is mounted, fitted or fixed
Explanation.-For the purposes of this exemption, the
value of tractors shall be the value of the tractors
excluding the value of weightlifting or other specialised
material handling equipment mounted, fitted or fixed
on them
16% —
53. 8714 Parts and accessories of vehicles of heading 8712 and
8713
Nil —
54. 8716 Trailers fitted with diesel generating sets intended for
supply to the Ministry of Defence for official purposes.
Explanation.-For the purposes of this exemption, value
of trailer shall be equal to the value of the generating
set fitted to such trailer.
Rate of
duty
applicable
on the
diesel
generating
set fitted
on the
trailer.
—
55.
9001 40
9001 50 00,
or
9001 90 90
Spectacle lenses and intraocular lenses Nil —
56. 9003 Frames and mountings for spectacles, goggles or the
like, of value below Rs 500 per piece.
8% —
57. 9004 All goods (other than sunglasses for correcting vision
and goggles)
Nil —
58. 9017 Parts of drawing and mathematical instruments, used in
the manufacture of such drawing and mathematical
instruments
8% 3
59. 9018 or
9019 or 9022
(i) Parts and accessories of goods of headings 9018 and
9019
(ii) Parts and accessories of apparatus for medical,
surgical, dental or veterinary use, falling under heading
9022
Nil
Nil
—
—
60. 90 or any other
Chapter
Parts and accessories of medical equipment and other
goods specified in List 1 annexed to notification No.
10 /2006-Central Excise, dated the 1
st
March, 2006
Nil —
(1) (2) (3) (4) (5)
61. 90 or any other
Chapter
The following goods, namely:-
(a) Medical equipment (excluding Foley Balloon
Catheters) and other goods, specified in List 37
appended to the notification of the Government of
India in the erstwhile Ministry of Finance
(Department of Revenue), No.21/2002-Customs,
dated the 1
st
March, 2002, (G.S.R. 118(E), dated
the 1
st
March, 2002)
(b) Accessories of the medical equipment at (A) above
(c) Parts required for the manufacture of the medical
equipment at (A) above
(d) Continuous Ambulatory Peritoneal Dialysis
(CAPD) Fluid contained in a solution bag with or
without tubing system
(e) Accessories of (d) above
(f) Parts required for the manufacture of (d) above
Nil
Nil
Nil
Nil
Nil
Nil
—
—
3
—
—
3
62. 90 or any other
Chapter
The following goods, namely:-
(A) Medical equipment and other goods, specified
in List 38 appended to the notification of the
Government of India in the erstwhile Ministry
of Finance (Department of Revenue),
No.21/2002-Customs, dated the 1
st
March,
2002, (G.S.R. 118(E), dated the 1
st
March,
2002);
(B) Parts required for the manufacture of the
medical equipment at (a) above;
Nil
Nil
—
3
63. 90 or any other
Chapter
The following goods, namely:-
(a) Medical equipment and other goods, specified
in List 39 appended to the notification of the
Government of India in the erstwhile Ministry
of Finance (Department of Revenue),
No.21/2002-Customs, dated the 1
st
March,
2002, (G.S.R. 118(E), dated the 1
st
March,
2002)
(b) Accessories of the medical equipment at (a)
above
(c) Parts required for the manufacture of the
medical equipment at (a) above
Nil
Nil
Nil
—
—
3
64. 90 or any other
Chapter
Goods required for Tubal Occlusion specified in List 40
appended to the notification of the Government of India
in the erstwhile Ministry of Finance (Department of
Revenue), No.21/2002-Customs, dated the 1
st
March,
2002, (G.S.R. 118(E), dated the 1
st
March, 2002)
Nil —
65. 90 or any other
Chapter
Blood Glucose Monitoring System (Glucometer) and
test strips
Nil —
(1) (2) (3) (4) (5)
66. 90 or any other
Chapter
Artificial kidney Nil —
67. 90 or any Chapter Parts of the following goods, namely:-
(i) Crutches
(ii) Wheel chairs
(iii) Walking frames
(iv) Tricycles
(v) Braillers
(vi) Artificial limbs
Nil —
68. 90 or any other
Chapter
Assistive devices, rehabilitation aids and other goods
for disabled, specified in List 41 appended to
notification of the Government of India in the Ministry
of Finance (Department of Revenue), No.21/2002-
Customs, dated the 1st March, 2002, [G.S.R. 118(E),
dated the 1
st
March, 2002]
Nil —
69. 9027 Kits manufactured by M/s. Hindustan Antibiotics
Limited, Pimpri, for testing narcotic drugs and
psychotropic substances
Explanation.-For the purposes of this exemption,-
(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.
Nil —
70. 9402 Medical, surgical, dental or veterinary furniture and
parts thereof
8% —
71. 9404 Coir products Nil —
72. 9405 91 00,
9405 92 00 or
9405 99 00
Parts of kerosene pressure lanterns including gas
mantles for use in kerosene pressure lanterns
Nil —
73. 9501, 9502 or
9503
Parts and accessories Nil —
74. 95 Sports goods
Explanation.- “Sports goods” for the purposes of this
entry do not cover articles and equipment for
general physical exercise.
Nil —
75. 9603 All goods other than tooth brushes Nil —
(1) (2) (3) (4) (5)
76. 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 (for ball point pens) of value not exceeding
Rs. 200 per piece
Nil —
77. 9608 Following goods, namely:-
(i) Parts of pens
(ii) Parts (excluding refills) of ball point pens
(iii) Parts of refills of ball point pens
Nil —
78. 9608 or 9609 Parts of pencils including clutch pencils used in the
manufacture of such pencils including clutch pencils
Nil 3
79. 9608 Pencils Nil —
80. Any Chapter Parts used within the factory of production for
manufacture of power tillers of heading 8432
Nil —
81. Any Chapter Goods supplied for,-
(a) the official use of foreign diplomatic or
consular missions in India;
(b) the personal use of diplomatic agents/ career
consular officers in India.
Nil
Nil
13
14
82. Any Chapter (i) Cement Bonded Particle Board
(ii) Jute Particle Board
(iii) Rice Husk Board
(iv) Glass-fibre Reinforced Gypsum Board (GRG)
(v) Sisal-fibre Boards
(vi) Bagasse Board
Nil —
83. Any Chapter Goods required for,–
(a) the substitution of ozone depleting substances
(ODS);
(b) the setting up of new projects with non-ozone
depleting substances (non-ODS) technologies.
Explanation.- “Goods” for the purposes of this
exemption means goods which are designed
exclusively for non-ozone depleting substances
(non-ODS) technology.
Nil 15
84. Any Chapter Non-conventional energy devices/ systems specified in
List 5
Nil —
85. 32,38,39,
44 or 70
Goods specified in List 6, for the manufacture of rotor
blades for wind operated electricity generators
Nil 16
86. Any Chapter Parts used within the factory of production or in any
other factory of the same manufacturer in the
manufacture of goods falling under headings 8601 to
8606 (except Railway track machines falling under
tariff item 8604 00 00)
Nil 2
(1) (2) (3) (4) (5)
87. Any Chapter All goods manufactured in a factory and used within
the same factory for building a body or fabrication or
mounting or fitting of structure or equipment on a
chassis falling under heading 8706 of a motor vehicle
of Chapter 87
Nil 17
88. Any Chapter Parts of aeroplanes or helicopters required for
manufacture or servicing of aeroplanes or helicopter
(other than rubber tyres and tubes for aeroplanes)
Explanation.-For the purposes of this exemption parts
of aeroplanes or helicopters shall include engines,
engine parts, wireless transmission apparatus, wireless
receivers, iron and steel washers and screws, ball and
roller bearings and other parts falling within the First
Schedule or the Second Schedule, as the case may be.
Nil —
89. Any Chapter Parts of hearing aids Nil —
90. Any Chapter All items of equipment including machinery and rolling
stock, procured by or on behalf of Delhi Metro Rail
Corporation Ltd. for use in the Delhi MRTS Project
Nil 18
91. Any Chapter All goods supplied against International Competitive
Bidding.
Nil 19
92. Any Chapter Parts, used within the factory of production for
manufacture of goods of heading 8701
Nil —
93. Any Chapter Monofilament long line system for tuna fishing Nil 20
ANNEXURE
Condition
No.
Conditions
1. The duty would be leviable as if the value of the spinnerettes were equal to-
(i) the cost of exchange, that is to say, the aggregate of-
(a) labour charges;
(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in
excess of the respective quantity of gold, platinum or rhodium contained in the
worn out or damaged spinnerettes; and
(c) any other charges paid for the exchange of such spinnerettes; and
(ii) the insurance and freight charges, both ways.
2. The exemption shall be allowed if it has been proved to the satisfaction of an officer not
below the rank of the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction, that such goods
are cleared for the intended use specified in column (3) of the Table.
3. Where such use is elsewhere than in the factory of production, the exemption shall be
allowed if the procedure laid down in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
4. If, a certificate issued by the Collector/ District Magistrate/ Deputy Commissioner of the
District in which the plant is located, is produced to the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction, to the effect that such goods are cleared for the intended use specified in
column (3) of the Table.
5. If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule
11 of the CENVAT Credit Rules, 2002.
6. If,-
(i) made from unrecorded articles falling under heading 8523; and
(ii) (a) not intended for sale; or
(b) intended for sale or supply to All India Radio or any other Department of
Government of India in the Ministry of Information and Broadcasting; or
(c) intended for sale or supply, in the form of U-matic video tapes formats of width
not less than 19 millimetres, to Doordarshan.
7. If,-
(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and
(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway
Corporation.
8. (a) The manufacturer pays duties of excise at the rate specified under the First Schedule
and the Second Schedule read with exemption contained in any notification of the
Government of India in the Ministry of Finance (Department of Revenue), at the time
of clearance of the vehicle;
(b) the manufacturer takes credit of the amount equal to the amount of duty paid in excess
of that specified under this exemption, in the Account Current, maintained in terms of
Part V of the Excise Manual of Supplementary Instructions issued by the Central
Board of Excise and Customs and thereafter files a claim for refund of the said
amount of duty before the expiry of six months from the date of payment of duty on
the said motor vehicle, with the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having jurisdiction,
along with the following documents, namely:-
(1) an intimation that the amount of refund of duty claimed has been credited by the
manufacturer in his Account Current, also stating the amount of credit so taken;
(2) a certificate from an officer authorized by the concerned State Transport Authority,
to the effect that the said motor vehicle has been registered for sole use as
ambulance or taxi, as the case may be, within three months, or such extended
period not exceeding a further period of three months as the said Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise,
as the case may be, may allow, from the date of clearance of the said motor
vehicle from the factory of the manufacturer;
(3) a copy of the document evidencing the payment of excise duty, as mentioned in
paragraph (a) above;
(4) where the manufacturer has collected an amount, as representing the duties of
excise, in excess of the duties payable under this exemption from the buyer, an
evidence to the effect that the said amount has been duly returned to the buyer;
and
(5) where the manufacturer has not collected an amount, as representing the duties of
excise, in excess of the duties payable under this exemption from the buyer, a
declaration by the manufacturer to that effect;
(c) Within seven days of the receipt of the said claim for refund, the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as
the case may be, after such verification, as may be necessary, shall determine the
amount refundable to the manufacturer and shall intimate the same to the
manufacturer. In case the credit taken by the manufacturer is in excess of the amount
so determined, the manufacturer shall, within five days from the receipt of the said
intimation, reverse the said excess credit from the said Account Current maintained by
him. In case the credit availed is lesser than the amount of refund determined, the
manufacturer shall be eligible to take credit of the balance amount; and
(d) The recovery of the credit availed irregularly or availed in excess of the amount of
credit so determined, and not reversed by the manufacturer within the period specified
under paragraph (c) above, shall be recovered as if it is a recovery of duty of excise
erroneously refunded. In case such irregular or excess credit is utilized for payment of
excise duty on clearance of excisable goods, the said goods shall be considered to
have been cleared without payment of duty to the e xtent of utilization of such
irregular or excess credit.
9. If manufactured out of chassis falling under heading 8706 on which duty of excise has
been paid and no credit of duty paid on such chassis and other inputs used in the
manufacture of such vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit
Rules, 2002:
Provided that this exemption is not applicable to a manufacturer of said vehicles-
(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer,
the ownership of which remains vested in the chassis manufacturer or the sale of the
vehicle so manufactured is made by such chassis manufacturer on his account; and
(b) who is manufacturing chassis and using such chassis for further manufacture of such
vehicle.
10. If no credit of duty paid on the chassis falling under heading 8706 has been taken under
rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
11. If,-
(i) an officer not below the rank of the Deputy Secretary to the Government of India in
the Department of Heavy Industries certifies that the said goods are capable of being
used by the physically handicapped persons; and
(ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period
of five years after its purchase.
12. If manufactured out of chassis and equipment, on which the duty of excise leviable under
the First Schedule or the additional duty leviable under section 3 of the Customs Tariff
Act, 1975 (51 of 1975), as the case may be, has already been paid.
13. If, before the clearance of the goods, the manufacturer produces to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, having jurisdiction over his factory-
(a) a certificate from the Protocol Division of the Ministry of External Affairs that the
concerned foreign diplomatic or consular mission is entitled to exemption from excise
duty based on the principle of reciprocity; and
(b) an undertaking from the head of the concerned diplomatic mission or consulate or by
an officer duly authorized by him, that–
(i) he will produce a certificate, within three months from the date of clearance of the
goods or such extended period as may be permitted by the Deputy Commissioner
of Central Excise or the Assistant Commissioner of Central Excise, as the case
may be, that the goods have been put to use, or are in the use, as the case may be,
of the mission or consulate;
(ii) the goods will not be sold or otherwise disposed of before the expiry of three years
from the date of clearance of the goods, and
(iii) in the event of non-compliance of sub-clause (i), the diplomatic or consular
mission will pay the duty which would have been leviable at the time of clearance
of goods, but for this exemption.
14. If,-
(a) the goods are purchased by diplomatic agents/ career consular officers directly from
the manufacturer;
(b) before the goods are cleared from the factory, the manufacturer produces to the
Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, having jurisdiction over his factory, a certificate from the
Protocol Division of the Ministry of External Affairs that the concerned diplomatic
agent/ career consular officer is entitled to exemption from excise duty on the
principle of reciprocity; and
(c) the concerned diplomatic agent/career consular officer availing of exemption gives an
undertaking to the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction over his
factory that the goods shall be put to his personal use.
15. If,-
(i) the project for the purpose of substitution of ozone depleting substances or for setting
up of new projects with non-ozone depleting substances (non-ODS) technologies has
been approved by the steering committee set up in the Ministry of Environment and
Forests of the Government of India for the clearance of such projects;
(ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not
below the rank of the Deputy Secretary to the Government of India in the Ministry of
Environment and Forests to the effect that the said goods are required for the said
purpose.
16. If , before clearance of the goods, the manufacturer produces to the Deputy Commissioner
of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a
certificate from an officer not below the rank of a Deputy Secretary to the Government of
India in the Ministry of Non-Conventional Energy Sources recommending the grant of
this exemption and the said officer certifies that the goods are required for the
manufacture of rotor blades for wind operated electricity generators.
17. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise
leviable under the Second Schedule or the additional duty leviable under section 3 of the
Customs Tariff Act, 1975(51 of 1975), as the case may be, has been paid.
18. If, before the clearance of the goods, the manufacturer produces to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, a certificate from the Chairman or the Managing Director or the Director
(Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail
Corporation Ltd., to the effect that-
(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for
use in the Delhi MRTS project; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation
Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
19. If the goods are exempted from the duties of customs leviable under the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section
3 of the said Customs Tariff Act when imported into India.
20. If, before clearance of goods, the manufacturer produces a certificate from an officer, not
below the rank of Director in the Marine Products Export Development Authority, in the
Ministry of Commerce and Industry, Government of India, to the effect that the goods
procured constitute monofilament long line system for tuna fishing and are intended to be
used for tuna fishing.
LIST 1
(See S.No.1 of the Table)
(1) Coconut husk crusher
(2) Coconut husk defibering mill
(3) Sifter or Siever (for separating coir fibre from pith)
(4) Turbo cleaner (for cleaning the fibre)
(5) Bailing press
(6) Willowing machine (for cleaning and preparing fibre for spinning)
(7) Motorised Spinning Ratts.
LIST 2
(See S.No.3 of the Table)
(1) Yarn / Fabric mercerising; machine
(2) Continuous bleaching plant
(3) Fabric dyeing machine complete with dye kitchen & accessories
(4) Wet fabric spreading and squeezing machine
(5) Relax drum/ conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum
dryer (v) Jet dryer (vi) Rapid dryer
(6) Compacting Machine
(7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories
(8) Soft package winders (dye package winders)
(9) Automatic dye weighing and dispensing machine
(10) Open width Tubular inspection machine
(11) Fastness testing equipment
(12) Shrinkage testing equipment
(13) Indigo dyeing range with/ without sizing plant
(14) Computer colour matching equipment
(15) High speed computer control padding mangle
(16) Powder dot coating machine
(17) Laser engraver
(18) Pre-shrinking range for flat and knitted goods
(19) Knit-tubular mercerising or bleaching-cum-mercerising machine
(20) Auto flame controlled, width controlled singeing machine for flat and knitted fabrics
(21) Milling and scouring machine
(22) Shearing and Polishing machine
(23) Kier Decatising/ Decatising machine
(24) Combined Contripress/ Decatising machine
(25) Auto fabric detwister
(26) Rotary/ Flat bed screen printing machine
(27) Curing/ Polymerising machine
(28) Continuous rope/ open width washing machine.
(29) Computerised embroidery pattern-making machine with plotter
(30) Combined contipress/ decatising machine
(31) Auto control type humidification plant
(32) Beam knotting machine
(33) High Speed Warping machine with yarn tensioning, pneumatic suction devices and accessories
(34) Computerised Pattern maker/ Pattern grading/ marker
(35) Carding Sets, for use in woollen textile industry
(36) Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultrafiltration
ozonisation facilities
(37) Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed needle)
(38) Fully fashioned high speed knitting machine
(39) Hydraulic Flat Paper Press/ continuous Hydraulic Flat paper Press/ Rotary Press
(40) Effluent treatment unit with automatic sensing devices, automatic controlled chemical dosing,
dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum
filters to deliver water for reuse.
LIST 3
(See S.No.4 of the Table)
(1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier (conveyor
type), continuous cocoon boiling machine (conveyor type) and automatic reeling machine with re-
reeling
(2) Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling
machine, two-for-one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin
to hank and Electronic jacquard weft knitting machine
(3) Arm dyeing machine for hank degumming dyeing
(4) Hank dryers (continuous type)
(5) Silk felt calender
(6) Clip stenter
(7) Silk calender
(8) Silk decasting machine
(9) Overflow machine for silk fabric dyeing
(10) Cone-chees degumming and dyeing machine
(11) Beam dyeing machine for silk fabric
(12) Semi-automatic screen-printing machine
(13) Loop agers
(14) Design studio equipment
(15) Colour kitchen equipment
(16) Colour matching computer.
LIST 4
(See S. No.5 of the Table)
(1) Gas Compressor, all types
(2) Flywheel and pulley
(3) Truck refrigeration unit
(4) Walk-in-coolers/walk-in-freezer
(5) Condensing unit
(6) Evaporator
(7) Oil separator
(8) Receiver
(9) Purger
(10) Air cooling unit/air handling unit, all types
(11) Evaporator coil, all types
(12) Plate freezer
(13) Blast freezer
(14) IQF freezer
(15) Cooling tower
(16) Condenser-atmospheric/shell and tube/ evaporative
(17) Valves and fittings
(18) Mobile pre-cooling equipment
(19) Stationary pre-cooling equipment
(20) Control equipment for control atmosphere/ modified atmosphere cold storage.
LIST 5
(See S. No.85 of the Table)
(1) Flat plate solar Collector
(2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes
(3) Concentrating and pipe type solar collector
(4) Solar cooker
(5) Solar water heater and system
(6) Solar air heating system
(7) Solar low pressure steam system
(8) Solar stills and desalination system
(9) Solar pump based on solar thermal and solar photovoltaic conversion
(10) Solar power generating system
(11) Solar photovoltaic module and panel for water pumping and other applications
(12) Solar crop drier and system
(13) Wind operated electricity generator, its components and parts thereof including rotor and wind
turbine controller
(14) Water pumping wind mill, wind aero-generator and battery charger
(15) Bio-gas plant and bio-gas engine
(16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device
producing energy
(17) Equipment for utilising ocean waves energy
(18) Solar lantern
(19) Ocean thermal energy conversion system
(20) Solar photovoltaic cell
(21) Parts consumed within the factory of production of such parts for the manufacture of goods
specified at S. Nos. 1 to 20 above.
LIST 6
(See S. No.86 of the Table)
(1) Injection resin, falling under tariff item 3907 30 90
(2) Hardener resin injection, falling under tariff item 3907 30 90
(3) Hand lay up resin, falling under tariff item 3907 30 90
(4) Infusion resin, falling under tariff item 3907 30 90
(5) Epoxy resin, falling under tariff item 3907 30 10
(6) Adhesive resin, falling under tariff item 3907 99 90
(7) Vinyl ester adhesives, falling under tariff item 3905 99 90
(8) Hardener for adhesive resin, falling under tariff item 3824 90 90
(9) Hardeners, falling under tariff item 3824 90 90
(10) Foam kit, falling under tariff item 3921 90 99
(11) PVC foam sheet and PS foam, falling under tariff item 3921 90 99
(12) Balsa kit, falling under tariff item 4421 90 90
(13) Glass fibre and articles thereof, falling under heading 7019
(14) PU painting system, falling under tariff item 3208 20 90
(15) Gel coat, falling under tariff item 3208 20 90”
(16) Resin binders, falling under heading 3824 90
[F.No.334/3/2006-TRU]
(Ajay)
Under Secretary to Government of India
