S. No.

Chapter or heading No. or sub-heading No.

Description of goods

Rate under the First Schedule

Rate under the Second Schedule

Condition No.

1.

09.02

Tea, including tea waste

Nil

-

-

2.

1103.00

Tapioca starch, Maize Starch

Nil

-

-

3.

13

Lac

Nil

-

-

4.

13

Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems

Nil

-

-

5.

1301.10

Compounded Asafoetida, commonly known as �heeng�

Nil

-

-

6.

1703.90

All goods, for use in the manufacture of goods other than alcohol

Nil

-

-

7.

1901.19

Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government

Nil

-

1

8.

20, 21 or 22

Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines

Nil

-

-

9.

2001.10

All goods

Nil

-

-

10.

2103.10

Sauces, ketchup and the like and preparations therefore

Nil

-

-

11.

2104.10

Soups and broths and preparations therefore

Nil

-

-

12.

21.06

All goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion:

Provided that �

(a) no other goods falling under heading No. 21.06 are manufactured in the same factory, and

(b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06

-

Nil

-

13.

2108.10

Preparations of a kind used in the manufacture of aerated waters, if supplied directly to a bottling plant (other than vending machines)

-

Nil

-

14.

2108.99

Sweetmeats (known as �misthans� or �mithai� or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad

Nil

-

-

15.

2201.20 or 2202.20

Aerated waters prepared and dispensed by vending machines

Nil

Nil

-

16.

2202.40

All goods

Nil

-

-

17.

24.04

Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year

Nil

-

-

18.

2404.99

Tobacco, used for smoking through �hookah� or �chilam�, commonly known as �hookah� tobacco or �gudaku�

Nil

Nil

�

19.

2502.29

All goods manufactured in, -

(I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes;

(II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes

Rs. 250 per tonne

-

2

20.

2504.21 or 2504.31

Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power

Rs. 30 per square metre

-

-

21

26.01 to 26.17

Ores

Nil

-

-

22

27

Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia

Nil

-

4 and 5

23

27

Naphtha used in a fertiliser plant during shut-down and start-up periods

Nil

-

4 and 5

24

27

Naphtha and Natural Gasoline Liquid intended for use -

(i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of Heavy Water in such plants;

(ii) by M/s. Gujarat State Fertilizers and Chemicals Limited, Vadodara or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for the manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tuticorin for the manufacture of Heavy Water in such Plants

Nil

-

4 and 5

25

27

Naphtha when supplied to the power plants specified in List 1

Nil

-

3

26

27

Furnace oil intended for use as feedstock in the manufacture of fertilisers

Nil

-

4 and 5

27

27

Bio-gas

Nil

-

-

28

27

Lean gas obtained from natural gas

Nil

-

-

29

27

Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No.27.13of the First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a generating company or a person licensed under Part II of the Indian Electricity Act, 1910 to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own undertakings.

Nil

-

4 and 5

30

27

Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilisers

Nil

-

4 and 5

31

27 or 28

Synthesis gas, if used in the manufacture of Heavy Water

Nil

-

-

32

27.10

Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery

Nil

-

6

32A.

27.10

Avgas

-

Nil

-

32B.

27.10

Motor Spirit commonly known as Petrol

-

14

-

32C.

27.10

High Speed Diesel Oil

14

-

-

32D.

27.10

5% ethanol blended petrol that is a blend, -

a)������� consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 5% ethanol on which the appropriate duties of excise have been paid, and

b)������� conforming to Bureau of Indian Standards specification 2796.

Nil

Nil

-

33

27.11

Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquefied Petroleum Gases (LPG) were received

Nil

-

-

34

27.11

Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received

Nil

-

-

35

2711.21

Natural Gas

Nil

-

-

36

28

Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers

Nil

-

5

37

28

Steam

Nil

-

-

38

28

Sulphuric acid used in a fertiliser plant for demineralisation of water

Nil

-

-

39

28

Ammonia used in a fertiliser plant in refrigeration and purification process

Nil

-

-

40

28

Ammonium chloride and manganese sulphate intended for use-

(a) as fertilisers; or

(b) In the manufacture of fertilisers, whether directly or through the stage of an intermediate product

Nil

-

-

41

28

Gold potassium cyanide, manufactured from gold and used in the electronics industry

16% of the value of such gold potassium cyanide excluding the value ofgold used in the manufacture of such goods

-

-

42

28

Potassium Iodate

Nil

-

-

43

28

Gold potassium cyanide solution used within the factory of production for manufacture of zari

Nil

-

-

44

28

Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery

Nil

-

-

44A

28

All goods used within the factory of production for the manufacture of goods falling under Chapter 71

Nil

-

-

45

28

Thorium oxalate

Nil

-

-

46

28 or 29

All chemicals used in the manufacture of centchroman

Nil

-

-

47

28 or 29

The bulk drugs specified in List 2

Nil

-

-

47A.

Omitted

48

28 or 29

The goods specified in List 3, used for the manufacture of bulk drugs specified in List 2

Nil

-

5

49

28, 29 or 30

Anaesthetics

Nil

-

-

50

28 or 38

The following goods-

(a) Supported catalysts of any of the following metals, namely: -

(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium;

(b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely: -

�(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium.

16% of the value of material, if any, added and the amount charged for such manufacture

-

-

51

28 or 38

Silicon, in all forms

Nil

-

-

52

2808.10 or 2809.00

All goods used in the manufacture of fertilisers

Nil

-

5

53

29

2-Cyanopyrazine

Nil

-

-

54

28, 29 or 30

The bulk drugs or formulations specified in List 4

Nil

-

-

55

30

Desferrioxamine injection or Deferiprone

Nil

-

-

56

30

Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment

Nil

-

-

57

30

Formulations manufactured from the bulk drugs specified in List 2

Nil

-

-

58

31

All goods, other than those which are clearly not to be used-

(a) as fertilisers; or

(b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product.

Nil

-

-

59

32

Wattle extract

Nil

-

-

60

32

Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments

Nil

-

-

61

32.04 or 38.09

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles

Nil

-

-

62

33

Henna powder, not mixed with any other ingredient

Nil

-

-

63

33.06

Tooth powder

Nil

-

-

64

3401.11, 3401.12 or 3401.19

Soap, if manufactured under a scheme for the sale of Janata soap

Nil

-

7

65

Omitted

66

Omitted

67

Omitted

68

Omitted

69

38

Concrete mix manufactured at the site of construction for use in construction work at such site

Nil

-

-

70

38.22

Chemical reagents

8%

-

10

71

39

Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute

Nil

-

-

72

39 or 40

Nipples for feeding bottles

Nil

-

-

73

39.01 to 39.14

Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96

Nil

-

-

74

39.03

Unexpanded polystyrene beads purchased by the Malaria Research Centre

Nil

-

11

75

39.04

Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to �Nil� rate of duty

Nil

-

-

76

39.17

Lay flat tubing

8%

-

-

77

39.20

Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes

Nil

-

-

78

40

Surgical rubber gloves or medical examination rubber gloves

Nil

-

-

79

Omitted

80

40.11, 40.12 or 40.13

Tyres, flaps and tubes used in the manufacture of -

(a) power tillers of heading No. 84.32 of the First Schedule;

(b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons

Nil

Nil

5

80A.

4011.10 or 4013.10

All goods

Nil

-

-

80B.

Omitted

81

4011.90,4012.11, 4012.19, 4012.90 or 4013.90

Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

-

Nil

5

82

4012.11, 4012.19 or 4013.90

Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

-

Nil

5

83

44.06 or 44.07

100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagassee or other agro-waste

8%

-

-

84

45, 48, 68, 73, 85 or 87

Parts of main battle tanks intended to be used in the manufacture of such tanks

Nil

-

5 and 13

85

48

Paper splints for matches, whether or not waxed; Asphaltic roofing sheets

Nil

-

-

86

48

Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

8%

-

14

87

48.02

(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony

(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping

Nil

Nil

-

-

-

-

88

48.20

Notebooks and exercise books

Nil

-

-

89

51, 52, 53, 54 or 55

Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics. (To be omitted from 01-04-2003)

Nil

-

-

90

5105.10

Carded wool used captively in the manufacture of yarn of wool (To be omitted from 01-04-2003)

Nil

-

-

91

5105.10

Carded wool, popularly known as �lefa� intended for making hand spun yarn of upto 10 counts (To be omitted from 01-04-2003)

Nil

-

-

92

51.06

Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets (To be omitted from 01-04-2003)

Nil

-

-

93

51.06 or 51.07

Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account (To be omitted from 01-04-2003)

Nil

-

15

94

51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90

Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn (To be omitted from 01-04-2003)

Nil

Nil

16

95

51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12

Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn (To be omitted from 01-04-2003)

Nil

-

17

96

51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn (To be omitted from 01-04-2003)

Nil

-

18

97

51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn (To be omitted from 01-04-2003)

Rs.2.50 per Kg

-

19

98

51.10 or 51.11

Fabrics woven on handlooms, namely: -

(a) certified as �khadi� by the Khadi and Village Industries Commission; or

(b) processed without the aid of power or steam;

(c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or

(d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.

(To be omitted from 01-04-2003)

Nil

-

-

99

51.10 or 51.11

Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square metre (To be omitted from 01-04-2003)

Nil

-

-

100

51.10 or 51.11

Woven fabrics of wool when subjected to any one or more of the following processes, namely: -

(a) Calendering with plain rollers;

(b) Blowing (steam pressing).

(To be omitted from 01-04-2003)

Nil

-

21 (a)

101

52, 54 or 55

Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill. (To be omitted from 01-04-2003)

Nil

-

22

102

52, 54 or 55

Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid (To be omitted from 01-04-2003)

Nil

-

-

103

52, 54 or 55

Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account (To be omitted from 01-04-2003)

Nil

Nil

-

104

Omitted

105

52.05, 52.06, 54.02, 54.03, 55.09 or 55.10

Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes (To be omitted from 01-04-2003)

Nil

Nil

23

106

5205.11, 205.19, 5206.11 or 5206.12

The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely: -

(a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or

�(b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content. (To be omitted from 01-04-2003)

Nil

-

15

107

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by cheque drawn by KVIC or such organization approved by KVIC, as the case may be, on its own bank account. (To be omitted from 01-04-2003)

Nil

-

24

108

Omitted

108A.

52.05 or 52.06

Cotton waste yarn of upto 2 counts manufactured from cotton waste on condenser card machines, in plain (straight) reel hanks

Nil

-

-

109

52.07, 52.08 or

52.09

Cotton fabrics intended for use in the manufacture of cotton absorbent lint (To be omitted from 01-04-2003)

Nil

-

-

110

52.07, 52.08 or

52.09

Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission (To be omitted from 01-04-2003)

Nil

-

-

111

52 or 55

Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra (To be omitted from 01-04-2003)

Nil

-

-

112

52.07, 52.08 or

52.09

Cotton fabrics processed without the aid of power or steam (To be omitted from 01-04-2003)

Nil

-

-

113

52.07, 52.08 or 52.09

Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms (To be omitted from 01-04-2003)

Nil

-

-

114

52

Woven fabrics of cotton or man-made fibres when subjected to any one or more of the following processes, namely: -

(1) Calendering (other than calendering with grooved rollers);

(2) Scouring, that is to say, removing yarn size and natural oil found in cotton;

(3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

(4) Flanellete raising;

(5) Damping on grey and bleached sorts;

(6) Back filling on grey and bleached sorts;

(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.

(To be omitted from 01-04-2003)

Nil

-

21 (b)

115

53 or 56

Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the First Schedule (To be omitted from 01-04-2003)

Nil

-

-

116

53, 59 or 63

Rot proofed jute products, laminated jute products and fire resistant jute products (To be omitted from 01-04-2003)

Nil

-

25

117

53.04, 53.05 or 53.08

Sisal and manila fibre and yarn thereof (To be omitted from 01-04-2003)

Nil

-

26

118

53.10, 5702.12, 5703.20, 58.01, 58.02,

58.06, 6301.90 or 6305.10

Goods of jute (To be omitted from 01-04-2003)

Nil

-

-

118A.

54 or 55

Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely: -

(1) Calendering with plain rollers;

(2) Padding, that is to say, application of starch to one or both sides of the fabrics;

(3) Back filling, that is to say, application of starch to one side of the fabrics;

(4) Hydro-extraction, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

(To be omitted from 01-04-2003)

Nil

-

21 (c)

119

54

Fabrics subjected to the process of dew drop and manufactured out of processed fabrics on which the appropriate duty of excise has already been paid (To be omitted from 01-04-2003)

Nil

-

-

120

54.02

Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier (To be omitted from 01-04-2003)

16%

Nil

-

121

54.02

Textured yarn (including draw twisted and draw wound yarn) of polyesters manufactured by an independent texturiser who does not have the facilities in his factory (including plant and equipment) for producing partially oriented yarn (POY) of polyesters falling under sub-heading No. 5402.42 (To be omitted from 01-04-2003)

Rs. 2.50 per kg.

Nil

27

122

5402.10, 5402.41,

5402.49, 5402.51, 5402.59, 5402.61

or 5402.69

Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent (To be omitted from 01-04-2003)

Nil

-

20

123

5402.32 or 5402.52

Twisted polyester filament yarn (To be omitted from 01-04-2003)

Nil

Nil

28

124

5402.31 or 5402.51

Twisted nylon filament yarn (To be omitted from 01-04-2003)

Nil

-

29

125

5403.20 or 5403.32

Twisted viscose filament yarn (To be omitted from 01-04-2003)

Nil

-

30

126

5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31,5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49

Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn (To be omitted from 01-04-2003)

Rs. 9 per kg.

Nil

31

127

5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49

Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn (To be omitted from 01-04-2003)

Nil

Nil

32

128

5402.39 or 5402.59

Twisted polypropylene filament yarn (To be omitted from 01-04-2003)

Nil

-

33

129

5404.10

The following goods, namely: -

(a) Monofilament of high density polyethylene or polypropylene; and

(b) Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent

(To be omitted from 01-04-2003)

Nil

-

20

130

5406.21, 5406.22,

5406.23 or

5406.29

Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms (To be omitted from 01-04-2003)

Nil

-

-

131

5406.21, 5406.22,

5406.23, 5406.29,

5407.21, 5407.22,

5407.23 or

5407.29

Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, but with or without the use of machines (To be omitted from 01-04-2003)

Nil

-

-

132

5406.21, 5406.22,

5406.23, 5406.29,

5407.21, 5407.22,

5407.23 or

5407.29

Fabrics, woven on handlooms and, -

(a) processed without the aid of power or steam; or

(b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms.

(To be omitted from 01-04-2003)

Nil

-

-

133

55

Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of (To be omitted from 01-04-2003)

Nil

-

-

134

55

Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed one hundred and fifty rupees per square metre and the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is followed if the said fabrics are processed elsewhere than in the factory of production (To be omitted from 01-04-2003)

Nil

-

-

135

5501.20

Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre (To be omitted from 01-04-2003)

Nil

-

-

136

55.09 or 55.10

The following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely: -

(a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks;

(b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content;

(c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content; or

(d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.

(To be omitted from 01-04-2003)

Nil

-

15

136A

5506.20

Polyester staple fibres, carded, combed or otherwise processed for spinning, containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content manufactured by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission (To be omitted from 01-04-2003)

Nil

-

23A

137

55.09

Yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content, manufactured or purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission (To be omitted from 01-04-2003)

Nil

-

24

138

55.10

Yarn of artificial staple fibre (To be omitted from 01-04-2003)

Nil

-

26

139

55.11, 55.12, 55.13 or 55.14

Fabrics of man made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely: -

(a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and

(b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

(To be omitted from 01-04-2003)

Nil

-

-

140

55.11, 55.12, 55.13 or 55.14

Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Cooperative Society approved by Government of India for the development of Handlooms, other than the following, namely: -

(a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and

(b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

(To be omitted from 01-04-2003)

Nil

-

-

141

56.02

Jute felt (To be omitted from 01-04-2003)

Nil

-

-

142

56.07

All goods (other than dipped cords falling under sub-heading 5607.90 of the First Schedule) (To be omitted from 01-04-2003)

Nil

-

34

142A

56.07

Nylon twine used within the factory of production (To be omitted from 01-04-2003)

Nil

-

-

143

56.07 or 56.09

All goods made without the aid of power (To be omitted from 01-04-2003)

Nil

-

-

144

58.01, 58.02 or

58.06

All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam (To be omitted from 01-04-2003)

Nil

-

-

145

58.05

Embroidery, other than those not subjected to any process (To be omitted from 01-04-2003)

Nil

-

-

146

5806.31 or 5806.32

Narrow woven fabrics of cotton or man-made fibres (To be omitted from 01-04-2003)

Nil

-

-

147

5806.39

The following goods, namely: -

(a) Hair belting of wool;

(b) Strips of jute made from fabrics on which the appropriate duty of excise under the First Schedule has already been paid and intended for supply to the Indian Army.

(To be omitted from 01-04-2003)

Nil

-

-

148

59

Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics (To be omitted from 01-04-2003)

Nil

-

5

149

59.03

Fabrics of jute, impregnated, coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute (To be omitted from 01-04-2003)

Nil

-

-

150

5906.91 or 5906.99

Rubberised textile fabrics (To be omitted from 01-04-2003)

Nil

-

20

151

59.10

Unprocessed cotton belting, woven (To be omitted from 01-04-2003)

Nil

-

-

152

60.01 or 60.02

Knitted or crocheted fabrics, processed without the aid of power or steam (To be omitted from 01-04-2003)

Nil

-

-

153

61 or 62

The following goods, namely: -

(i) Raincoats;

(ii) Undergarments including brassieres, panties, briefs, girdles, corsets, slips, vests, singlets, petticoats, braces, suspenders, garters and similar articles;

(iii) Clothing accessories, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow ties, cravats, gloves, mittens and mitts.

(To be omitted from 01-04-2003)

Nil

-

-

154

62.01

Articles of apparel, not knitted or crocheted, made out of handloom fabrics (To be omitted from 01-04-2003)

Nil

-

35

155

63

Made up textile articles made out of handloom fabrics (To be omitted from 01-04-2003)

Nil

-

-

156

63.01

The following blankets, the value of which does not exceed Rs.150 per square metre, namely: -

(a) blankets of wool;

(b) blankets of yarn of shoddy falling under heading No.55.09 or heading No.55.10 of the First Schedule

(To be omitted from 01-04-2003)

Nil

-

-

157

64.01

Footwear of retail sale price not exceeding Rs. 125 per pair

Nil

-

-

157A.

66.01

Parts of umbrellas and sun umbrellas

Nil

-

-

157B.

66.02

Parts of walking-sticks, seat-sticks, whips, riding-crops and the like

Nil

-

-

157C.

6807.20

All goods

Nil

-

-

157D.

6903.10

All goods

Nil

-

-

158

68

Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used

Nil

-

36

159

68 or 69

Stoneware, which are only salt glazed

Nil

-

-

160

68 or 69

Sand lime bricks

Nil

-

-

161

68.07

Goods manufactured at the site of construction for use in construction work at such site

Nil

-

-

162

68.07

Goods manufactured by Nirman Kendra and Nirmithi Kendra

Nil

-

37

163

6906.10

Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles (To be omitted from 01-04-2003)

16%

-

20

164

6906.10

Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold (To be omitted from 01-04-2003)

Nil

-

20 and 38

164

69

Ceramic tiles subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles (To be applicable from 01-04-2003)

Nil

-

20 and 38

165

6906.90, 69.07, 69.09, 69.10 or 69.11

All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.

16%

-

20

166

70

Glassware produced by mouth-blown process

Nil

-

-

167

70

Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government

Nil

-

-

168

70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90

All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods

16%

-

20

169

70.15

All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods

16%

-

20

170

71

Primary gold converted with the aid of power from any form of gold

Nil

-

-

171

71

(I) Articles of -

(a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f) iridium; (g) osmium; or (h) ruthenium;

(II) Ornaments and the like articles made of gold or silver or platinum or any one or more of them, whether or not set -

(a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or

(b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof;

(III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof;

(IV) Precious and semi-precious stones, synthetic stones and pearls

Nil

Nil

Nil

Nil

-

-

-

-

-

-

-

-

172

71

Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires

Nil

-

-

173

72

Hot rolled/cold rolled sheets and strips cut or slit on job work

Nil

-

20 and 39

174

73

Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder

Nil

-

40

175

73.02

Railway or tramway track construction material of iron and steel

16%

-

41

176

73.10

Metal containers

Nil

-

42

177

73.10 or 73.26

Mathematical boxes, geometry boxes and colour boxes

Nil

-

-

178

73.21 or 74.17

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy

Nil

-

-

179

73.21 or 94.05

Bio-gas lights, bio-gas stoves and hot plates of iron or steel, specially designed to operate using bio-gas

Nil

-

-

179A.

7323.90

Parts of all goods, other than parts of pressure cookers

Nil

-

-

179B.

7326.19

Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95

Nil

-

-

179C.

7326.21

All goods

Nil

-

-

180

74.02 or 74.03

Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts

Nil

-

43

181

74.09

All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts

Nil

-

43

182

74.09

Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils

Rs. 3500 per metric tonne

-

43 and 44

183

74.09 or 74.10

Copper strip and foil, intended to be used for manufacture of imitation �Zari�

Nil

-

-

183A.

7418.10

Parts of all goods

Nil

-

-

184

76.01

Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils

Nil

-

45

185

7604.21, 7604.29, 7604.30, 76.08 or 76.09

Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of, -

(1) artificial limbs; or

(2) any of the following rehabilitation aids, namely: -

(i) Somi brace

(ii) Ash brace

(iii) Taylor brace

(iv) Four post collars

(v) Thumb splint

(vi) Finger splint

(vii) Axilla crutches

(viii) Elbow crutches

(ix) Walking frames

(x) Wheel chair or Tricycle components

(xi) Braille shorthand machine

(xii) Folding cane for blind

Nil

-

5

186

76.06

Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils

Nil

-

20 and 45

187

76.06

Aluminium circles

Rs. 2500 per metric tonne

-

20 and 45

188

76.12

Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

-

-

188A.

7615.10

Parts of all goods, other than parts of pressure cookers

Nil

-

-

189

82

Pencil sharpeners and blades thereof

Nil

-

-

190

82.06

Tools put up in sets

Nil

-

46

191

84

The Coir processing machinery specified in List 5, supplied under Integrated Coir Development Project being implemented by the Government of Kerala

Nil

-

-

192

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%

-

47

193

84, 85, 90 or any other Chapter

Machinery or equipment specified in List 6

Nil

-

-

194

84 or 87

Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42

Rate of duty applicable on the said parts and components of motor vehicles

-

-

195

84 or any other Chapter

Machinery or equipment for use in silk textile industry as specified in List 7

Nil

-

-

196

84 or any other chapter

Goods specified in List 8 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

-

4 and 5

196A.

8413.91 or 8414.99

Parts of hand pumps

Nil

-

-

196B.

8414.91

All goods

Nil

-

-

197

84.15

Parts of air-conditioning machines (other than condensing units and cooling units of split air-conditioning machines)

-

Nil

-

198

84.30 or 87.05

(i) Drilling rigs falling under heading No. 84.30, 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 No. 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid.

16%

16%

-

-

48

48

199

84.45, 84.48,

8483.90, 84.84,

8485.90

Goods required by a jute mill for making jute textiles

Nil

-

4

200

84.46

Automatic shuttle looms

Nil

-

-

201

8452.19

Sewing machines, other than those with in-built motors

Nil

-

-

201A.

8481.20 or 8481.92

All goods

Nil

-

-

202

85.24

Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format

Nil

-

-

202A.

8524.32

All goods

Nil

-

-

203

85.24

The following goods, namely: -

(i) sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools, or reels or in other form of packing;

(ii) television and sound recording media such as video tapes and video discs

Nil

-

49

204

85.28

Colour television receivers, -

(i) where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer;

(ii) in other cases of -

(a) screen size upto 36 cm

(b) screen size exceeding 36 cm but not exceeding 54 cm

(c) screen size exceeding 54 cm but not exceeding 68 cm

(d) screen size exceeding 68 cm but not exceeding 74 cm

(e) screen size exceeding 74 cm but not exceeding 87 cm

(f) screen size exceeding 87 cm but not exceeding 105 cm

(g) screen size exceeding 105 cm

16%

Rs.1500

per set

Rs. 2800

per set

Rs. 4300

per set

Rs. 11200

per set

Rs. 12900

per set

Rs. 17900

per set

Rs. 33000

per set

-

-

-

-

-

-

-

-

-

205

85.28

All goods other than colour television receivers

16%

-

-

206

85.29

Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets.

8%

-

-

207

86.01 to 86.06

All goods

Nil

-

50

208

87

Motor vehicle falling under -

(i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or

(ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi

16%

16%

Nil

Nil

51

209

87

Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehicles

8%

Nil

-

210

87

Chassis for use in the manufacture of battery powered road vehicles

16%

Nil

5

211

87

Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes

Rate of duty applicable on the diesel generating set fitted on the motor vehicle

Nil

-

212

87

(i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons;

(ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquiefied gases), falling under heading No. 87.04; and

(iii) three wheeled motor vehicles

Nil

Nil

52

213

87.01

Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed

16%

-

-

214

87.02, 87.03, 87.04 or 87.16

(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 No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis.

16%

16%

16%

16%

16%

16%

16%

Nil

16%

Nil

16%

-

53

53

215

87.02, 87.04 or 87.06

Three or more axle motor vehicles and chassis therefore (other than articulated vehicles and chassis therefore)

16%

Nil

-

216

87.03

Cars for physically handicapped persons

16%

Nil

54

217

87.05

Special purpose motor vehicles

Nil

-

55

218

87.06

Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab

16%

Nil

-

219

87.09

Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed

16%

-

-

219A.

87.14

Parts and accessories of vehicles of heading No. 8712 and 8713

Nil

-

-

219B.

7315.00

Chains of Vehicles of heading No. 87.12

Nil

-

-

219C.

8512.00

Dynamos, Head Lamps, Side lamps, Tail Lamps of vehicles of heading No. 87.12

Nil

-

-

220

87.16

Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes

Rate of duty applicable on the diesel generating set fitted on the trailer

-

-

221

9003.11 or 9003.19

Frames and mountings for spectacles, goggles or the like, of value below Rs. 500 per piece

Nil

-

-

222

9004.90

All goods other than sunglasses for correcting vision

Nil

-

-

223

90.17

Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical instruments

Nil

-

5

223A.

90.18, 90.19 or 9022.10

Parts and accessories

Nil

-

-

223B.

90 or any other Chapter

Parts and accessories of medical equipment and other goods specified in List I annexed to Notification No. 10/ 2002-Central Excise, dated the 1^st March, 2002

Nil

-

-

224

90.27

Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances

Nil

-

-

225

91.08, 91.09, 91.10, 91.11, 91.12, 91.13 or 91.14

Parts and components used in the manufacture of watches and clocks of retail sale price not exceeding Rs. 500/- per piece.

Nil

-

5

226

94.04

Rubberised coir mattresses

Nil

-

-

226A.

9405.10

Parts of kerosene pressure lanterns including gas mantles for use in kerosene pressure lanterns

Nil

-

-

226B

95.01, 95.02 or 95.03

Parts and accessories

Nil

-

-

227

95

Sports goods

Nil

-

-

228

96.03

All goods other than tooth brushes

Nil

-

-

229

96.08

Pens and parts thereof, of value not exceeding Rs. 100 per piece

Nil

-

-

230

96.08

Ball point pens including refills for ball point pens and parts thereof, of value not exceeding Rs. 100 per piece

Nil

-

-

231

96.08 or 96.09

Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils

Nil

-

5

232

96.08

Pencils

Nil

-

-

233

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

Nil

Nil

56

56A

234

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) Bagassee Board

Nil

-

-

235

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.

Nil

Nil

57

236

Any Chapter

Goods other than the following, namely: -

(a) Electrical stampings and laminations;

(b) Bearings; and

(c) Winding wires.

Nil

-

58

237

Any Chapter

Non-conventional energy devices/ systems specified in List 9

Nil

-

-

238

Any Chapter

Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06

Nil

-

5

239

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 No. 87.06 of a motor vehicle of Chapter 87

Nil

-

59

240

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

-

-

241

Any Chapter

Parts of hearing aids

Nil

-

-

242

Any Chapter

Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09

Nil

-

-

243

Any Chapter

Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09

Nil

-

-

244

15.02 or 15.03

All goods (other than refined edible oils, bearing a brand name and put up in unit containers for retail sale)

Nil

-

-

245

15.04

All goods (other than (a) partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as �Vanaspati�, and (b) bakery shortening, bearing a brand name and put up in unit containers for retail sale)

Nil

-

-

246

1508.90

All goods (other than margarine and other similar edible preparations, bearing a brand name and put up in unit containers for retail sale)

Nil

�-

-

247

1704.90

Sugar confectionery (excluding white chocolate), not containing cocoa

8%

-

-

248

1905.11

Biscuits

8%

-

-

249

21.07

Scented supari

8%

-

-

250

26.19

Slag arising in the manufacture of iron and steel

Nil

-

-

251

30

Cyclosporin

Nil

�-

-

252

28, 29, 30 or 38

The following goods, namely: -

(A)������ Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 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)������ Bulk drugs used in the manufacture of the drugs or medicines at (A) above

Nil

Nil

-

-

-

5

253

28, 29 or 30

All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from excise duty

Nil

-

�-

254

24 or 30

Nicotine Polacrilex gum

8%

-

-

255

30 or any other Chapter

Drugs and materials

Nil

-

60

256

3605.10 or 3605.90

Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely: -

(i) the process of giving -

(a) the card board flats or strips, the configuration of a match box including the outer slide or the inner slide, or

���������� (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;

(ii) frame filling;

(iii) dipping of splints in the composition for match heads;

(iv) filling of boxes with matches;

(v) pasting of labels on match boxes or veneers or cardboards;

(vi) packaging

Nil

-

-

257

3605.10 or 3605.90

Matches

8%

-

-

258

70.11

Rough ophthalmic blanks, for manufacture of optical lenses

8%

-

-

259

7101.39

Gold arising in the course of manufacture of copper or zinc by smelting

Nil

-

-

260

7323.10 or 7615.20

Pressure cooker

8%

-

-

261

84.71

Computer

16%

-

-

262

8524.90

Recorded audio CDs

Nil

-

-

263

85.24

CD-ROMs containing books of an educational nature, journal, periodicals (magazines) or news paper

Nil

-

-

264

8525.20

Cellular Phones and Radio Trunking Terminals

Nil

-

-

265

8527.90

Portable receivers for calling, alerting or paging

Nil

-

-

266

8529.90 any Chapter

Parts, components and accessories of mobile handsets including cellular phones

Nil

-

5

267

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 1st March, 2002)

Nil

-

-

(B) Accessories of the medical equipment at (A) above

Nil

-

-

(C) Parts required for the manufacture of the medical equipment at (A) above

Nil

-

5

(D) Continuous Ambulatory Peritoneal Dialysis (CAPD) Fluid contained in a solution bag with or without tubing system

Nil

-

-

(E) Accessories of (D) above

Nil

-

-

(F) Parts required for the manufacture of (D) above

Nil

-

5

268

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);

Nil

-

-

(B) Parts required for the manufacture of the medical equipment at (A) above;

Nil

-

5

269

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)

Nil

-

-

(B) Accessories of the medical equipment at (A) above

Nil

-

-

(C) Parts required for the manufacture of the medical equipment at (A) above

Nil

-

5

270

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

-

-

271

90 or any other Chapter

Blood Glucose Monitoring System (Glucometer) and test strips

Nil

-

-

272

94.02

Dentists� chairs

8%

-

Condition

No.

Conditions

1.

If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.

2.

(i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner, as the case may be, for his satisfaction in this regard.

(ii) The exemption shall be applicable upto a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 400 per tonne shall not be taken into account for computing the above-mentioned quantity of ninety-nine thousand tonnes.

(iii) The exemption under this notification shall not be applicable to, -

(a) cement manufactured from such clinker which is not manufactured within the same factory; and

(b) cement bearing a brand name or trade name (whether registered or not) of another person.

3.

If, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate to the effect that the Liquefied Natural Gas (LNG) terminal which is to supply LNG to the power project for which the supply is being made, has not been commissioned.

4.

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.

5.

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.

6.

The Commissioner of Central Excise, having jurisdiction over the refinery, permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon.

7.

If, -

(i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in this behalf by the Government of India in the Ministry of Consumer Affairs, Food and Public Distribution (Department of Food and Public Distribution);

(ii) sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food and Public Distribution under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Commerce and Industry (Department of Industrial Policy and Promotion).

8.

Omitted

9.

Omitted

10.

If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances.

11.

If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking �

(a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and

(b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein:

Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal, -

(i) intimate to the Central Excise Officer the circumstances leading to such sale or disposal; and

(ii) pay the duty which would have been levied thereon but for the exemption contained in this notification:

Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.

12.

Omitted

13.

If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the First Schedule.

14.

(2)   This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, upto first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes.

(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2001- Central Excise, dated the 1^st March, 2001 published in the Gazette of India vide number G.S.R. 133(E), dated the 1^st March, 2001, 9/2001- Central Excise, dated the 1^st March 2001, published in the Gazette of India vide number G.S.R.134 (E), dated the 1^st March, 2001, published in the Gazette of India vide 8/2002- Central Excise, dated the 1^st March, 2002 and 9/2002- Central Excise, dated the 1^st March 2002.

14.

The exemption shall not be applicable to a manufacture of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1^st March, 2003 or 9/2003-Central Excise, dated the 1^st March, 2003. (To be applicable from 01-04-2003)

15.

If the manufacturer produces at the time of clearance a certificate from an authorized officer of the Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case may be, that the yarn is going to be used only on handlooms.(To be omitted from 01-04-2003)

16.

If manufactured out of yarn -

(i) falling under Chapter 51,52, 54 or 55 of the First Schedule; and

(ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid. (To be omitted from 01-04-2003)

17.

If manufactured out of yarn -

(i) falling under Chapter 51 or 52 of the First Schedule; and

(ii) on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid. (To be omitted from 01-04-2003)

18.

If, -

(i) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the First Schedule; and

(ii) manufactured out of yarn on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and

(iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam. (To be omitted from 01-04-2003)

19.

If manufactured out of yarn -

(i) falling under Chapter 51,52,54 or 55 of the First Schedule; and

(ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and

(iii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn. (To be omitted from 01-04-2003)

20.

If no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002, has been taken in respect of the inputs or capital goods used in the manufacture of these goods.

21

The exemption shall not apply to, -

(a) woven fabrics of wool, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam; (To be omitted from 01-04-2003)

(b) woven fabrics of cotton, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any one or more of these processes with the aid of power or steam; (To be omitted from 01-04-2003)

(c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or more of these processes with the aid of power or steam.

22

If, -

(i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union territory, as the case may be;

(ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill; and

(iii) the said independent processor or a composite mill produces a certificate or evidence to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within a period of ninety days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received. (To be omitted from 01-04-2003)

23

If produced out of yarn -

(i) falling under Chapter 52, 54 or 55 of the First Schedule; and

(ii) on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule, or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid. (To be omitted from 01-04-2003)

23A

If the manufacturer produces at the time of clearance a certificate from an officer authorized in this behalf by the Khadi and Village Industries Commission, that these fibres shall be hand spun into yarns by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission, for use only in the manufacture of Poly Vastra, that is to say, any cloth containing cotton and polyester, woven on handloom from yarns hand spun in India. (To be omitted from 01-04-2003)

24.

If, -

(i) these goods are purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for such goods is made by cheque drawn by the Khadi and Village Industries Commission or such organization approved by the Khadi and Village Industries Commission, as the case may be, on its own bank account; and

(ii) the manufacturer produces at the time of clearance a certificate from an officer authorized in this behalf by the Khadi and Village Industries Commission, that the yarn shall be used only in the manufacture of Poly Vastra, that is to say, any cloth containing cotton and polyester, woven on handloom from yarns hand spun in India. (To be omitted from 01-04-2003)

25

If the appropriate duty of excise under the First Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of these jute products.(To be omitted from 01-04-2003)

26

If, in or in relation to the manufacture of which, no process is ordinarily carried on with the aid of power. (To be omitted from 01-04-2003)

27

If, -

(i) manufactured out of yarn falling under sub-heading No. 5402.42 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid; and

(ii) no credit of duty paid on inputs has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. (To be omitted from 01-04-2003)

28

If manufactured out of textured or draw-twisted polyester filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.(To be omitted from 01-04-2003)

29

If manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.(To be omitted from 01-04-2003)

30

If manufactured out of viscose filament yarn including textured viscose filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.(To be omitted from 01-04-2003)

31

If, -

(i) manufactured out of textured or draw-twisted yarn, falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule, or as the case maybe, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and

(ii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn. (To be omitted from 01-04-2003)

32

If, -

(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and

(ii) manufactured out of yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid. (To be omitted from 01-04-2003)

33

If manufactured out of polypropylene filament yarn on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.(To be omitted from 01-04-2003)

34

If made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the First Schedule, the special duty of excise leviable under the Second Schedule or, as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid.(To be omitted from 01-04-2003)

35

(1)������ The manufacturer intending to avail this exemption shall, at the beginning of every financial year, or in the case of a new factory, prior to availing of this exemption, intimate in writing to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, about the distinctive profile of the goods in respect of which he intends to avail this exemption;

(2)������ The manufacturer shall maintain records pertaining to quantity, value and other relevant details relating to procurement and daily stock account of handloom fabrics along with the distinctive profile of the goods made there from;

(3)������ At the time of clearance, the manufacturer shall -

(i)������� declare in the invoice that these goods have been made out of handloom fabrics; and

(ii)������ affix a label on these goods declaring that such goods have been made out of handloom fabrics;

(4)������ The Commissioner of Central Excise shall authorize, an audit team consisting of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and an authorized officer of the Textiles Committee to undertake audit of the records of the manufacturer once in every financial year, sample testing, etc. and the audit so conducted reveals that these goods have been made out of handloom fabrics. (To be omitted from 01-04-2003)

36

If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction.

37

If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Urban Development, to the effect that-

(a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and

(b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses.

38

If such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on behalf of any manufacturer of glazed tiles.

38

(To be applicable from 01-04-2003) If, manufactured out of ceramic tiles, falling under chapter 69 of the First Schedule, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.

39

If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate.

40

If, -

(60)                     the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or

(ii) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters.

41

If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.

42

If, -

(60)                     in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or

(b) such containers are produced by the manufacturer thereof without the aid of power from sheets, which had been tinned, printed, coated or lacquered by others with the aid of power.

43

If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate.

44

If, -

(60)                     no credit of duty paid on inputs under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been taken;

(60)                     the entire amount of duty is paid in cash or through account � current:

Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.

45

If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.

46

If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid.

47

The duty would be leviable as if the value of the spinnerettes were equal to �

(60)                     the cost of exchange, that is to say, the aggregate of-

(60)labour charges;

(60)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

(60)�any other charges paid for the exchange of such spinnerettes; and

(ii) the insurance and freight charges, both ways.

48

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.

49

If, -

(60)                     made from unrecorded articles falling under heading No. 85.23; and

(ii)

(60)not intended for sale; or

(60)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

� intended for sale or supply, in the form of U-matic videotapes formats of width not less than 19 millimeters, to Doordarshan.

50

If, -

(60)                     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.

51

(60)                     The manufacturer pays duties of excise at the rate of 16% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90, at the time of clearance of the vehicle;

(60)                     the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle;

(60)                     �the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely 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;

(60)                     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, on receipt of a communication from the said Deputy Commissioner or Assistant Commissioner, as the case may be, that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Deputy Commissioner or Assistant Commissioner to the effect that the said amount has been duly returned to the buyer; and

(e) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to �

(60)hospitals, nursing homes or sanatoriums, run by the Central Government or a State Government or a Union territory Administration or a local authority, or are registered as such with any Department of the Central Government, or a State Government or a Union territory Administration or a local authority; or

(ii) the Indian Red Cross Society.

52

If manufactured out of chassis falling under heading No. 87.06 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-

(60)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.

53

If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.

54

If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons.

55

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, as the case may be, has already been paid.

56

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 �

(60)                     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

(60)                     an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that �

(60)                     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.

56A

If, -

(60)the goods are purchased by diplomatic agents/ career consular officers directly from the manufacturer;

(60)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

� 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.

57

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.

58

If the goods are used, -

(i) in the manufacture of the following power driven pumps primarily designed for handling water, namely: -

(a) Centrifugal pumps (horizontal or vertical pumps);

(b) Deep tube-well turbine pumps;

(c) Submersible pumps;

(d) Axial flow and mixed flow vertical pumps; and

(ii)

(a) within the factory of production; or

(b) where such use is elsewhere than in the factory of production, the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.

59

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, as the case may be, has been paid.

60.

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 certificate from the Licensing Authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.