GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Notification No. 59/2008-Central Excise
dated 7.12.2008
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), as are specified in column (2) of the Table below, from so much of the duty of excise leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the Table aforesaid.
Explanation. - For the purposes of this notification, the rates specified in column (3) of the said Table are ad valorem rates, unless otherwise specified.
Table
S.No. |
Chapter or heading or sub-heading or tariff item of the First Schedule |
Rate |
(1) |
(2) |
(3) |
1. |
1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514, 1515, 1516 (excluding 1516 10 00), 1517 (excluding 1517 10 22) and 1518 |
4% |
2. |
19053100, 19053219, 19059010 and 19059020 |
4% |
3. |
5004, 5005, 5006 and 5007 |
4% |
4. |
5105, 5106, 5107, 5108, 5109, 5110, 5111, 5112 and 5113 |
4% |
5. |
5204, 5205, 5206, 5207, 5208, 5209, 5210, 5211 and 5212 |
4% |
6. |
5302, 5305, 5306, 5308 (excluding 5308 10 10 and 5308 10 90), 5309, 5310 and 5311 |
4% |
7. |
5401, 540490, 54050000, 5407 (excluding 54071015, 54071025, 54071035, 54071045, 54071095, 54072010, 54072020, 54072030, 54072040, 54072090, 54073010, 54073020, 54073030, 54073040, 54073090, 54074119, 54074129, 54074290, 54074300, 54074490, 54077110, 5407 71 20, 5407 72 00, 5407 73 00, 5407 74 00, 5407 81 19, 5407 81 29, 5407 82 90, 5407 83 00, 5407 84 90, 5407 91 10, 5407 91 20, 5407 92 00, 5407 93 00 and 5407 94 00) and 5408 |
4% |
8. |
54071015, 54071025, 5407 10 35, 540710 45, 5407 10 95, 5407 20 10, 5407 20 20, 5407 20 30, 5407 20 40, 5407 20 90, 5407 30 10, 5407 30 20, 5407 30 30, 5407 30 40, 5407 30 90, 5407 41 19, 5407 41 29, 5407 42 90, 5407 4300, 5407 44 90, 5407 71 10, 5407 71 20, 5407 72 00, 5407 73 00, 5407 74 00, 5407 81 19, 5407 81 29, 5407 82 90, 5407 83 00, 5407 84 90, 5407 91 10, 5407 91 20, 5407 92 00, 5407 93 00 and 5407 94 00 |
8% |
9. |
5508, 5509, 5510, 5511, 5512, 5513, 5514, 5515 and 5516 |
4% |
10. |
5601 (excluding 5601 10 00 and 5601 22 00), 5602, 5603, 5604, 5605, 5606, 5607 (excluding 5607 50 10), 5608 (excluding 5608 11 10 and 5608 11 90) and 5609 |
4% |
11. |
5607 50 10, 5608 11 10 and 5608 11 90 |
8% |
12. |
57 |
4% |
13. |
5801 (excluding 5801 22 10 and 5801 35 00), 5802, 5803, 5804 (excluding 5804 30 00), 5806, 5808, 5809, 5810 and 5811. |
4% |
14. |
5901, 5902 (excluding 5902 10 10 and 5902 10 90), 5903, 5904, 5905, 5906, 5907, 5908, 5909, 5910 and 5911. |
4% |
15. |
60 |
4% |
16. |
61 |
4% |
17. |
62 |
4% |
18. |
63 (excluding 6309 00 00 and 6310) |
4% |
19. |
8523 80 20 |
8% |
20. |
8702 10 11, 8702 10 12, 8702 10 19, 8702 90 11, 8702 90 12, 8702 90 19, 8703 23 10, 8703 23 91, 8703 23 92, 8703 23 99, 8703 24 10, 8703 24 91, 8703 24 92, 8703 24 99, 8703 32 10, 8703 32 91, 8703 32 92, 8703 32 99, 8703 33 10, 8703 33 91, 8703 33 92, 8703 33 99, 8703 90 90. |
20% + Rs 20,000 per unit |
21. |
8702 90 13, 8703 (excluding 8703 23 10, 8703 23 91, 8703 23 92, 8703 23 99, 8703 24 10, 8703 24 91, 8703 24 92, 8703 24 99, 8703 32 10, 8703 32 91, 8703 32 92, 8703 32 99, 8703 33 10, 8703 33 91, 8703 33 92, 8703 33 99, 8703 90 90), 8704 10 90, 8704 31 10, 8704 31 90, 8704 32, 8704 90, 8706 00 21, 8706 00 39 |
20% |
22. |
8706 00 43, 8706 00 49 |
20% + Rs 10,000 per chassis |
23. |
9001 30 00, 9001 40 10, 9001 40 90, 9001 50 00 |
4% |
24. |
9504 40 00 |
4% |
F. No. 354/210/2008-TRU (Unmesh Wagh) Under Secretary to the Government of India
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