Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 27th February, 2010
Notification No.12/2010 – Central Excise
Amends NTF. NO. 06/2006-CE, DT. 01/03/2006 reg. excisable goods of
the First ScheduleG.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, published in the Gazette of
India, Extraordinary vide number G.S.R. 96(E) dated 1st March, 2006, namely:-
In the said notification, -
(I) in the opening paragraph, for the proviso, the following shall be
substituted, namely:-“Provided that nothing contained in this notification shall
apply to the–
(a) goods specified against S. No. 10 of the said Table before the 27th day of
February, 2010 and after the 31st day of March, 2011; and
(b) goods specified against S. No. 35A of the said Table after the 31st day of
March, 2013”;
(II) in the Table,-
(i) against S. No. 2, for the entry in column (4), the entry “10%” shall be
substituted;
(ii) against S. No. 5, for the entry in column (3), the entry “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, transport or processing
of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine
produce and meat” shall be substituted;
(iii) for S. No. 8C and the entries relating thereto, the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “8C. |
84212120 |
(i) Water filters functioning without electricity and pressurised
tap water, and replaceable kits thereof; |
Nil |
- |
| (ii) Replaceable kits of all water filters except those operating on
reverse osmosis technology |
4% |
-”; |
(iv) against S. No. 9, for the entries in column (4) against items (i) and (ii)
of column (3), the entries “10%” shall respectively be substituted;
(v) against S. No. 16, for the entry in column (4), the entry “10%” shall be
substituted;
(vi) for S. No. 17 and the entries relating thereto, the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “17. |
847170 or 847330 or 85235100 |
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 /DVD Writers;
(f) Flash memory;
(g) Combo drive,-
(i) meant for fitment inside the CPU housing/laptop body only; |
Nil |
- |
| (ii) meant for external use with a computer or laptop as a plug-in
device |
4% |
-”; |
(vii) against S. No. 19, for the entry in column (4), the entry “10%” shall be
substituted;
(viii) against S. No. 21, for the entry in column (4), the entry “10%” shall be
substituted;
(ix) against S. No. 27, for the entry in column (4) against item (b) of column
(3), the entry “10%” shall be substituted;
(x) against S. No. 31, for the entry in column (3), the following shall be
substituted, namely:-
“(a) Parts, components and accessories;
(b) Parts, components of battery chargers and hands-free headphones; of mobile
handsets including cellular phones”;
(xi) against S. No. 33A, for the entry in column (4), the entry “10%” shall be
substituted;
(xii) against S. No. 33B, for the entry in column (4), the entry “10% + Rs.
10,000 per chassis” shall be substituted;
(xiii) against S. No. 34, for the entries in column (4) against items (i) and
(ii) of column (3), the entry “10%” shall respectively be substituted;
(xiv) for S. No. 35 and the entries relating thereto, the following shall be
substituted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “35. |
87 |
Electrically operated vehicles, including two and three wheeled
electric motor vehicles
Explanation.- For the purposes of this exemption, “electrically operated
vehicles” means vehicles which are run solely on electrical energy
derived from an external source or from one or more electrical batteries
fitted to such road vehicles and shall include electric motor-assisted
cycle rickshaws driven by rechargeable solar batteries, also known as
‘soleckshaw’ |
4% |
-”; |
(xv) for S. No. 35A and the entries relating thereto, the following shall be
substituted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “35A. |
Any Chapter |
The following goods for use in the manufacture of goods specified
against S.No.35, namely:-
(i) Battery Pack;
(ii) Battery Charger ;
(iii) AC or DC Motor; and
(iv) AC or DC Motor Controller |
4% |
3”; |
(xvi) S. No. 35B and the entries relating thereto shall be omitted;
(xvii) against S. No. 36, for the entry in column (4), the entry “10%” shall be
substituted;
(xviii) against S. No. 37, for the entries in column (4), the entries “10%+ Rs.
10,000 per chassis” shall be substituted;
(xix) against S. No. 41, in column (4),-
a. for the entry “20%”, wherever it occurs, the entry “22%” shall be
substituted;
b. for the entry “8%”, wherever it occurs, the entry “10%” shall be substituted;
(xx) against S. No. 41A, for the entries in column (4), against items (i) and
(ii) of column (3), the entries “22%” and “22% + Rs.15,000 per unit” shall
respectively be substituted;
(xxi) against S. No. 42, for the entry in column (4), the entry “10%” shall be
substituted;
(xxii) against S. No. 42A, for the entry in column (4), the entry “10%” shall be
substituted;
(xxiii) against S. No. 43, for the entry in column (4), the entry “10%” shall be
substituted;
(xxiv) against S. No. 44, for the entry in column (4), the entry “10%” shall be
substituted;
(xxv) against S. No. 45, for the entry in column (4), the entry “10% + Rs.10,000
per chassis” shall be substituted;
(xxvi) against S. No. 46, for the entry in column (4), the entry “10%” shall be
substituted;
(xxvii) against S. No. 47, for the entry in column (4), the entry “10%” shall be
substituted;
(xxviii) against S. No. 48, for the entries in column (4), the entry “10% +
Rs.10,000 per chassis” shall be substituted;
(xxix) against S. No. 51, for the entries in column (4), the entry “10%+ Rs.
10,000 per chassis” shall be substituted;
(xxx) against S. No. 51A, for the entries in column (4), the entry “10%+ Rs.
10,000 per chassis” shall be substituted;
(xxxi) against S. No. 52, for the entry in column (4), the entry “10%” shall be
substituted;
(xxxii) against S. No. 52A, for the entry in column (4), the entry “10%” shall
be substituted; (xxxiii)after S. No. 53 and the entries relating thereto, the
following shall be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “53A. |
87162000 |
All goods |
Nil |
-”; |
(xxxiv)against S. No. 57, for the entry in column (3), the entry “Spectacles”
shall be substituted;
(xxxv) against S. No. 58, for the entry in column (4), the entry “10%” shall be
substituted; (xxxvi)S. Nos. 60, 61 and 62 to 64 and the entries relating thereto
shall be omitted;
(xxxvii) against S. No. 65, for the entry in column (4), the entry “4%” shall be
substituted;
(xxxviii) against S. No. 68A, for the entry in column (4), the entry “4%” shall
be substituted;
(xxxix)after S. No. 71 and the entries relating thereto, the following shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “71A. |
9404 |
Products wholly made of quilted textile materials |
Nil |
- |
| 71B. |
9405 |
LED lights or fixtures |
4% |
-”; |
(xl) against S. No. 75, for the entry in column (4), the entry “10%” shall be
substituted;
(xli) against S. No. 75A, for the entry in column (4), the entry “10%” shall be
substituted; (xlii) after S. No. 91A and the entries relating thereto, the
following shall be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “91B. |
Any Chapter |
Goods supplied to mega power projects from which the supply of power
has been tied up through tariff based competitive bidding or a mega
power project awarded to a developer on the basis of such bidding. |
Nil |
28”; |
(III) in the Annexure,-
A. after condition No. 27 and the entries relating thereto, the following
condition No. and the entries relating thereto shall be inserted, namely:-
| Condition No. |
Conditions |
| “28. |
If,-
(a) such 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;
(b) an officer not below the rank of a Joint Secretary to the Government
of India, in the Ministry of Power certifies that the goods are required
for a project of the nature specified in column (3) against S. No. 91B
of the table;
(c) the manufacturer of such goods furnishes an undertaking to the
Deputy Commissioner of Central Excise or the Assistant Commissio ner of
Central Excise, as the case may be, having jurisdiction, to the effect
that-
(i) the said goods will be used only in the said project and not for any
other use; and
(ii) in the event of failure to observe sub-clause (i) above, the
manufacturer will pay the duty which would have been leviable at the
time of clearance of goods, but for this exemption.”;
|
B. in List 6, after item N o. (16) and the entries relating thereto, the
following shall be added, namely:-
“(17) Polyester based inf usion resin and hand layup resin (both falling under
tariff item 3907 91 90
(18) Gel coat and harde ner (both falling under tariff item 3208 10 0) used with
such polyester based res ins specified against item No. 17.”
[F. No. 334/1/2010- TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note: The principal notification No.6/2006-Central Excise dated the 1st March,
2006, published in the Gazette of ndia, Extraordinary, vide number G.S.R. 9
6(E), dated the 1st March, 2006 was last amended vide notification No.
26/2009-Central Excise, dated the 4th December, 2009, published vide number
G.S.R. 860(E), dated the 4th December, 2009.