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Date:

24-02-2005

Notification No:

Central Excise Notification No 03/2005

Issuing Authority:

Central Excise

Type:

Tariff

File No:

Subject:

Exempts milk products

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, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act (hereinafter referred to as the First Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

S. No.	Chapter or heading or sub-heading or tariff item	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
[OMITTED- 1.	0402 91 10 or 0402 99 20	Concentrated (condensed) milk, whether sweetened or not (other than put up in unit containers and ordinarily intended for sale)	Nil ]
[OMITTED- 2.	13	All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil ]
[OMITTED- 3.	16	All goods (other than ut up in unit containers and bearing a brand name)	Nil ]
4	1701	Sugar (other than Khandsari sugar),- (a) Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955)	Rs. 38 per quintal
4	1701	(b) Other	Rs. 71 per quintal
"Pre-Revised- 4.	1701	The following goods, namely : (a) Sugar, in or in relation o the manufacture of which no process is ordinarily carried on with the said of power (b) Sugar (other than Khandsari sugar), (i) Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) (ii) Other	Nil Rs. 17 per quintal Rs. 34 per quintal"
5.	1901 90 90	All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in nay proportion)	Nil
6.	1902	The Following goods, namely : (a) Seviyan (Vermicelli) (b) all goods, other than put in unit containers	Nil
7.	1904	All goods which are not put up in unit containers	Nil
[OMITTED- 8.	1905	Biscuits, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil ]
[OMITTED- 9.	20	All goods (other than put up in unit containers and bearing a brand name)	Nil ]
[OMITTED- 10.	2103 or 2104	All goods (other than put up in unit containers and bearing a brand name)	Nil ]
11	2106	Prasad and Prasadam	Nil
"Pre-Revised- 11.	2106 10 00, 2106 90 70,2106 90 80,2106 90 91 or 2106 90 99	The following goods, namely : (a) Prasad or Prasadam (b) all goods not bearing a brand name	Nil "
[OMITTED- 12.	2106 90 40 or 2106 90 60	All goods not bearing a brand name (excluding preparations for lemonades or other beverages intended for use in the manufacture of aerated waters)	Nil ]
[OMITTED- 13.	2201 10 10, 2201 90 90, 2202 10 90, 2202 90 30 or 2202 90 90	All good not bearing a brand name	Nil ]
14.	2207 20 00	All spirits (other than denatured ethyl alcohol of any strength)	Nil
15.	2401	Un-manufactured tobacco or tobacco refuse, other than bearing a brand name	Nil
[OMITTED- 16.	2403 91 00 or 2403 99 90	All goods not bearing a brand name (other than Pan masala containing tobacco)	Nil ]
[OMITTED- 17.	2515 12 20 or 2515 12 90	Marble in slabs or tiles (other than marble in slabs or tiles, 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)	Nil ]
18.	2804 10 00	Hydrogen, consumed within factory of production	Nil
19.	2804 30 00	Nitrogen, - (i) for use in the manufacture of heavy water; (ii) in liquid form, for use in processing and storage of semen for artificial insemination of cattle; or (iii) consumed within factory of production	Nil
20.	2804 40 90	Oxygen, for use in the manufacture of heavy water	Nil
21.	2805 19 00	Potassium metal for use in a heavy water plant	Nil
22.	2811 23 00 or 2811 29 50	Sulphur dioxide and sulphur trioxide, consumed in the manufacture of suphuric acid, within factory of production	Nil
23.	2814	Ammonia (anhydrous or in aqueous solution), for use in the manufacture of heavy water	Nil
24.	28	Nuclear fuel	Nil
25.	2847 00 00	Medicinal grade hydrogen peroxide	Nil
26.	2851 00 10	Distilled or conductivity water and water of similar purity used within factory of production	Nil
27.	2851 00 20	Liquid air (whether or not any fraction has been removed), used within the factory of production	Nil
28.	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia	Nil
29.	30	Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name	Nil
30.	30	Chemical contraceptives	Nil
31.	30	Oral re-hydration salts	Nil
32.	3307 90	Kumkum (including sticker kumkum), kajal, sindur, alta or mahavar	Nil
[OMITTED- 33.	3401	Soap, in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam	Nil ]
35.	3401 19 42	Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any Organization approved by the said commission for the purpose of manufacture of such soaps	Nil
[OMITTED- 36.	3805	Turpentine oil, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil ]
[OMITTED- 37.	3806	Rosin, in or in relation to manufacture of which no process is ordinarily carried on with the aid of power	Nil ]
38.	4005	The following goods, namely:- (a) Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no Cenvat credit of the duty paid on inputs used has been availed; or (b) Used within factory of production for the manufacture of excisable goods falling within First Schedule	Nil
39.	4008 11 10	Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear	Nil
40.	4401, 4402, 4403 or 4404	All goods	Nil
41	4408	Veneer sheets and sheets for Plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421.	Nil
42	4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, champhered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger jointed used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421.	Nil
"Pre-Revised- 41	4408	Veneer sheets and sheets for Polywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm: (i) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or (ii) used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421	Nil
42.	4409	Wood (including strips and friezes for parquet flooring, not assembled) continously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger jointed: (i) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or (ii) used within factory of production for the manufacture of goods falling under headings 4419,4420 or 4421	Nil ]
43.	4707	Recovered (waste and scrap) paper or paper board, arising from writing or printing paper, in the course of printing of educational textbooks	Nil
44.	4802	Writing or printing paper for printing of educational textbooks	Nil
45.	4802	Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp s done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches	Nil
46.	4802 or 4804	Maplitho paper or kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	Nil
[OMITTED- 47.	5004, 5005 or 5006	All goods, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, (except the goods containing less than 85% by weight of silk or silk waste)	8% ]
[OMITTED- 48.	5106 or 5107	Yarn of carded wool or combed wool, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil ]
[OMITTED- 49.	5205 or 5206 or 5207	Cotton yarn (other than sewing thread), in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil ]
[OMITTED- 50.	5306 or 5308	All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power	Nil ]
51.	57	The following goods namely:- (a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations; (b) Carpets and other textile floor coverings, knotted, woven, tufted, or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; [OMITTED- (c) Carpets and other textile floor coverings, knotted, woven tufted, flocked, whether or not made up, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power;] (d) Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up Explanation.- For the purposes of chapter 57 the term �machines� shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns.	Nil
(Column (2) at S. No. 49 amended & Explanation added in column (3) at S.No. 51 vide Notification No. : 15/2005-CE, DT. 02/05/2005)
[OMITTED- 52.	5804	All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam	Nil ]
53.	5808	All goods, not subjected to any process	Nil
54.	5810	All goods manufactured without the aid of vertical type automatic shuttle embroidery machines operated with power	Nil
[OMITTED- 55.	5907	Textile fabrics, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power (other than fabrics covered partially or fully with textile flocks or with preparations containing textile flocks)	Nil ]
(Sl.No. 1 to 3, 8 to 10, 12,13, 16, 17, 33, 36, 37, 47 to 50, 51-Column (3) item(c), 52, 55 - Omitted and Sl.No. 4, 11, 41, 42 - Substituted vide Notification No. : 07/2006-CE, DT. 01/03/2006)
56.	63	Indian National Flag	Nil
57.	64	The following goods, namely:- (a) Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather; or (b) Parts of the hawai chappals, of materials other than leather	Nil
58.	68	Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used	Nil
59.	69	Burnt Clay tiles conforming to IS specification No.3367-1975	Nil
60.	7106	Strips, wires, sheets, plates and foils of silver	Nil
61.	7204 21 90	Waste and scrap arising out of manufacture of cold rolled stainless steel patties or patta	Nil
62.	7219 or 7220	Pettis or pattas when subjected to any process other than cold rolling	Nil
63.	7222	Circles used within the factory of production in the manufacture of utensils	Nil
64.	7308	All goods fabricated at site of work for use in construction work at such site	Nil
65.	7319	Sewing needles	Nil
66.	7404.	Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts	Nil
67.	7408	Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari	Nil
68.	7602	Aluminum waste and scrap used within the factory of production for the manufacture of unwrought Aluminum plates and sheets	Nil
69.	8401	Nuclear fuel	Nil
70.	8424 90 00	Parts of mechanical appliances of a kind used in agriculture or horticulture	Nil
71.	8442 50 20	Lithographic plates used within the factory of its production for printing purposes	Nil
72.	8502	Diesel generating sets assembled, at site of installation, from duty paid engine and generators	Nil
73	9001	Intraocular lenses	8%
74.	9101 or 9102	Braille watches	Nil
75.	7 or 13	Guar meal or Guar gum refined split	Nil
76.	1801 or 1802 or 1803	Following goods, namely:- (a) Cocoa beans whole or broken, raw or roasted; (b) Cocoa shells, husks, skins and other cocoa waste; and (c) Cocoa paste whether or not de-fatted	Nil
77.	2403	Unbranded hooka or Godaku Tobacco	Nil
78.	4301 or 4302	Raw furskin or Tanned and dressed furskin	Nil
79.	63 or 66	Umbrella cloth panels	Nil
80.	9017	Drawing instruments	Nil
(S.No. 75. to 80. has been inserted vide Notification No. : 15/2005-CE, DT. 02/05/2005)

Explanation: for the purposes of S.Nos. 9, 10, 11, 12, 13, 15, 16, and 29 of this of notification, 'brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name of mark with or without any indication of the identity of that person.

This notification shall come into force on the 28th day of February, 2005.

F. No.4/3/2004-CX.1 (pt.VI)

(V. Sivasubramanian)
Deputy Secretary to the Government of India)

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