Notification
No. 6 /2011- Central Excise
New Delhi, the 1st March, 2011
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 , published in the Gazette of
India,
Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006, namely:-
In the said notification,-
- for the letters “Rs.”, wherever they occur, the symbol “`” shall be
substituted;
- in the Table, -
- in column (4) for the entry “4%, wherever it occurs, the entry “5% shall be
substituted;
- after S. No. 5 and the entries relating thereto, the following shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “5A. |
8428 20 11 |
Conveyor belt system used in-
(i) cold storage facilities for the
preservation, storage, transport or
processing of agricultural, apiary,
horticultural, dairy, poultry,
aquatic and marine produce and
meat; and
(ii) Mandis and Warehouses for storage of Food grains and Sugar
|
Nil |
2 and 3”; |
- against S. No. 7, in the entry in column (3), in item 2 and item3 for the
words
“Pipes”, the words “Pipes and pipe fittings” shall be substituted;
- against S.No.8C, in column (3), item (i) and the entries relating thereto
shall be
omitted;
- after S. No. 12A and the entries relating thereto, the following S. No. and
entries shall
be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “12B |
Any chapter |
Mailroom equipment, namely- :- (i) Overhead
Conveyor Gripper; (ii) Stacker; (iii) Wrapper; (iv) Labeler; (v)
Strapper; (vi) Inserter ; (vii) Delivery Conveyor compatible for use
with the printing machines specified at S. No. 12 and 12A.
|
5% |
-”; |
| “12B |
Any chapter |
Parts of DVD Drive, DVD Writer, Combo drive,
CD-ROM drive |
5% |
- |
| 12C |
844399 |
Parts of inkjet and laser-jet printers
|
5% |
-”; |
- against S. No. 14, for the entry in column (4), the entry “5%” shall be
substituted;
- against S. No. 14A, for the entry in column (4), the entry “5%” shall be
substituted;
- S. No.15 and the entries relating thereto shall be omitted;
- after S. No. 16 and the entries relating thereto, the following S. No. and
entries shall
be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “16A. 84831010 Crank shafts for sewing machines,
other than those with in-built motors |
Nil |
-”; |
- for S. No. 17 and the entries relating thereto, the following S. No. and
entries shall be
substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “17. |
8471 70 or 8473 30 or 8523 |
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 or DVD Writer;
(f) Flash memory;
(g) Combo drive. |
5% |
-”; |
- S. No. 17A and the entries relating thereto shall be omitted;
- S. Nos.22, 22A and 22B and the entries relating thereto shall be omitted;
- S. No. 24 and the entries relating thereto shall be omitted;
- S. No. 25 and the entries relating thereto shall be omitted;
- S. Nos. 28 and 28A and the entries relating thereto shall be omitted;
- against S. No. 31, for the entry in column (3), the following shall be
substituted,
namely:-
- “Parts, components and accessories of mobile handsets including cellularphones
- Parts, components of battery chargers, hands-free headphones and PC
connectivity
cable of mobile handsets including cellular phones;
- Sub-parts of (a) and (b) above,”;
- S. No. 33 and the entries relating thereto shall be omitted;
- for S. No. 34 and the entries relating thereto, the following S. No. and
entries shall be
substituted , namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| 34 |
87 |
The following goods:-
(i) Motor vehicles
falling under the heading 8702 and 8703 cleared as ambulances duly
fitted with all fitments, furniture and accessories necessary for an
ambulance from the factory manufacturing such motor vehicles;
(ii) Motor
vehicles falling under headings 8702 and 8703 for transport of up to 13
persons, including the driver (other than three wheeled motor vehicles
for transport of up to 7 persons), which after clearance has been
registered for use solely as ambulance;
(iii) Motor vehicles falling
under heading 8703 for transport of up to 13 persons, including the
driver (other than three wheeled motor vehicles), which after clearance
has been registered for use solely as taxi. |
10%
10%
80% of the excise duty paid at the time of
clearance |
-
8
8”;
|
- against S. No. 35A, in the entry in column (3), for the letters and
figures “S. No. 35”,
the letters and figures “S. No. 35 and 42A” shall be substituted;
- against S. No. 42A, in the entry in column (3), for the explanation, the
following
shall be substituted, namely:-
“ Explanation.- For the purpose 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 to drive trains, but does not include
such
micro-hybrid motor vehicle with start and stop technology using battery powered
electric motor only while in static condition”.
- & after S.No.42A and the entries relating thereto, the following S. Nos. and
entries shallbe inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “42B |
8702,8703 |
Hydrogen vehicles based on fuel cell
technology.
Explanation.- For the purpose of this entry, “Hydrogen
vehicle” means a motor vehicle, that converts the chemical energy of
hydrogen to mechanical energy by reacting hydrogen with oxygen in a fuel
cell to run electric motor to power the vehicle drive trains.
|
10% |
-; |
| 42C. |
Any Chapter |
(a) Kits for conversion of fossil fuel vehicles to
hybrid motor vehicles
(b) Parts of such kits specified at (a) above
Explanation.- For the purpose of this entry, “hybrid motor vehicle”
shall have the same meaning as specified in S.No.42A. |
5% 5% |
-”; |
- & S.No. 55 and the entries relating thereto shall be omitted;
- S.No. 57 and the entries relating thereto shall be omitted;
- S.No. 69 and the entries relating thereto shall be omitted;br />
- S.Nos. 71 and 71A and the entries relating thereto shall be omitted;
- after S. No. 71B and the entries relating thereto, the following S. No.
and entries shall
be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “71C |
85414020 |
Light emitting diodes (electro luminescent) for
the manufacture of goods specified at S. No. 71B. |
5% |
2”; |
- S. No. 74 and the entries relating thereto shall be omitted;
- S. No. 76 and the entries relating thereto shall be omitted;
- S. No. 79 and the entries relating thereto shall be omitted;
- against S. No. 82, in column (3), after the entry “ Bagasse Board”, the
entry “(vii)
Cotton stalk particle Board” shall be inserted.
- for S. No. 91A and the entries relating thereto, the following S. No. and
entries shall
be substituted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “91A |
Any Chapter |
All items of machinery, including prime movers,
instruments, apparatus and appliances, control gear and transmission
equipments, power cables used within the power generation plant,
auxiliary equipment (including those required for research and
development purposes, testing and quality control), as well as all
components (whether finished or not) or raw materials for the
manufacture of aforesaid items and their components, required for
setting up of an ultra-mega power project based on super-critical
thermal technology, with installed capacity of 3960MW or above, from
which power procurement has been tied up through tariff based
competitive bidding. Explanation. - For the removal of doubts, it is
clarified that goods required for setting up of “Mega Power Project” or
“Ultra Mega Power Projects” include the goods required for development
of facilities such as ash disposal system including ash dyke, water
intake including treatment and storage facilities and coal
transportation facilities for such a project, notwithstanding the fact
that such facilities are set up inside or outside the power plant’s
designated boundary. |
Nil |
26 |
- for S. No. 91B and the entries relating thereto, the following S. No.
and entries shall
be substituted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “91B |
Any Chapter |
All items of machinery, including prime movers,
instruments, apparatus and appliances, control gear and transmission
equipments, power cables used within the power generation plant,
auxiliary equipment (including those required for research and
development purposes, testing and quality control), as well as all
components (whether finished or not) or raw materials for the
manufacture of aforesaid items and their components, 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.
Explanation. - For the removal
of doubts, it is clarified that goods required for setting up of “Mega
Power Project” or “Ultra Mega Power Projects” include the goods required
for development of facilities such as ash disposal system including ash
dyke, water intake including treatment and storage facilities and coal
transportation facilities for such a project, notwithstanding the fact
that such facilities are set up inside or outside the power plant’s
designated boundary. |
Nil |
28 |
- after S. No. 91B and the entries relating thereto, the following S. No.
and entries shall
be inserted, namely :-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “91C |
Any Chapter |
All items of machinery, including prime movers,
instruments, apparatus and appliances, control gear and transmission
equipments, power cables used within the
power generation plant, auxiliary equipment (including
those required for research and development purposes,
testing and quality control), as well as all components
(whether finished or not) or raw materials for the
manufacture of aforesaid items and their components,
required for expansion of an existing mega power project
so certified by an officer not below the rank of a Joint
Secretary to the Government of India in the Ministry of
Power.
Explanation- For the purposes of this exemption, “Mega
Power Project” means:-
(a) an inter-State thermal power plant of a capacity of
1000 MW or more; or
(b) an inter-State hydel power plant of a capacity of 500 MW or more.
|
Nil |
29”; |
- in the Annexure,
- for condition No. 26 and the entries relating thereto, the following shall
be
substituted, namely:-
| Condition No. |
Conditions |
| 26. |
If,-
(a) an officer not below the rank of Chief
Engineer in the Central Electricity Authority certifies that the said
goods are required for the setting up of the said ultra mega power
project under the Government of India initiative, indicating the
quantity, description, and specification thereof; and
(b) the Chief
Executive Officer of the project furnishes an undertaking 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 -
(i) the said goods will be used only in the said project and not for
any other use; and
(ii) in the event of non compliance of sub-clause (i) above, the
project developer will pay the duty which would have been
leviable at the time of clearance of goods, but for this
exemption. |
- Condition no. 27 and the entries relating thereto shall be omitted;
- for condition No. 28 and the entries relating thereto, the following shall
be
substituted, namely :-
| Condition No. |
Conditions |
| 28. |
If,-
(a) an officer not below the rank of Chief
engineer in the Central Electricity Authority certifies that the said
goods are required for the setting up of the said mega power project
under Government of India initiative, indicating the quantity,
description, and specification thereof; and
(b) the Chief executive
officer of the project furnishes an undertaking 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 -
(i) the said goods will be used only in the said project and not for
any other use; and
(ii) in the event of non compliance of sub-clause (i) above, the
project developer will pay the duty which would have been
leviable at the time of clearance of goods, but for this
exemption. |
- after condition No. 28 and the entries relating thereto, the following
condition No. and
the entries relating thereto shall be inserted, namely :-
| Condition No. |
Conditions |
| 29. |
If,-
(a) an officer not below the rank of a
Joint Secretary to the Government of India in the Ministry of Power
certifies that –
(i) the power purchasing state has constituted the Regulatory
Commission with full powers to fix the tariffs;
(ii) the power purchasing States shall undertake to carry out distribution
reforms as laid down by the Ministry of Powe;
(b) in the case of procurement by a Central Public Sector Undertaking, the
quantity, total value, description and specifications of the domestically
procured
goods are certified by the Chairman and Managing Director of the said Central
Public Sector Undertaking; and
(c) in the case of procurement by a Private Sector Project, the quantity, total
value, description and specifications of the domestically procured goods are
certified by the Chief Executive Officer of such project; and
(d) the Chairman and Managing Director of the said Central Public Sector
Undertaking or the Chief Executive Officer of such project, as the case may be,
furnishes an undertaking 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 –
(i) the said goods will be used only in the said project and not for any
other use; and
(ii) in the event of non compliance of sub-clause (i) above, the project
developer will pay the duty which would have been leviable at the
time of clearance of goods, but for this exemption.” |
- in List 2, after item no. 40 and the entries relating thereto, the following
shall be
added, namely:-
“(41) Parts or components of the machinery specified at item nos. (1) to (40)
above”;
- in List 4, in item no. 21:-
- for the words “compressor, condensing units”, the words “compressor, panels,
condensing units” shall be substituted;
- after item no. 21 and the entries relating thereto, the following shall be
added,
namely:-
“(22) air conditioning equipment and panels having capacity of 3 Tonne
airconditioning
and above”.
Note.- The principal notification number 6/2006-Central Excise, dated the 1st
March, 2006 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E),
dated the 1st March,
2006, and last amended vide notification No. 32/2010-Central Excise, dated the
28th September,
2010, published vide number G.S.R. 782 (E), dated the 28th September, 2010.
|