G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied
that it is
necessary in the public interest so to do, hereby exempts the excisable goods of
the
description specified in column (3) of the Table below and falling under
Chapter, heading,
sub-heading or tariff item of the First Schedule to the Central Excise Tariff
Act, 1985 ( 5 of
1986), specified in corresponding entry in column (2) of the said Table, from so
much of the
duty of excise leviable thereon under the said Central Excise Act, as is in
excess of the
amount calculated at the rate of 5% ad valorem:
| S.No. |
Chapter or heading or subheading
or tariff item of the
First Schedule |
Description of the excisable goods |
| (1) |
(2) |
(3) |
| 1 |
1302 19 20, 1302 19 30 |
Cashew shell liquid (CNSL) |
| 2 |
151710 |
Margarine |
| 3 |
1904 10 20 |
Paws, Mudi and the like |
| 4 |
20 |
All goods |
| 5 |
2101 |
Coffee or tea pre-mixes |
| 6 |
2103 |
Sauces, ketchup and the like and preparations therefor |
| 7 |
2104 |
Soups and broths and preparations therefor |
| 8 |
2106 90 |
All kinds of food mixes, including instant food
mixes |
| 9 |
2106 90 30 |
Betelnut product known as ―supari" |
| 10 |
2106 90 99 |
(i) Ready to eat packaged food,
(ii) Milk containing edible nuts with sugar or
other ingredients |
| 11 |
2202 90 20 |
All goods |
| 12 |
2202 90 30 |
Flavoured Milk of Animal origin |
| 13 |
2202 90 90 |
Tender coconut water |
| 14 |
26 or any chapter |
Fly ash |
| 15 |
28 or 38 |
Silicon in all forms |
| 16 |
2847 00 00 |
Medicinal grade hydrogen peroxide |
| 17 |
28,29 or 30 |
Anaesthetics |
| 18 |
28 |
Potassium Iodate |
| 19 |
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 |
| 20 |
30 |
Intravenous fluids, which are used for sugar,
electrolyte or fluid replenishment |
| 21 |
31 |
All goods, other than those which are clearly
not to be used-
(a) as fertilizers; or
(b) in the manufacture of other fertilizers,
whether directly or through the stage of an
intermediate product. |
| 22 |
3215 90 40 |
Drawing ink |
| 23 |
3306 10 10 |
Tooth Powder |
| 24 |
3406 00 10 |
Candles |
| 25 |
39 |
Products of jute and phenolic resins
manufactured by pultrusion process, containing
at least forty per cent. by weight of jute |
| 26 |
3903 |
Unexpanded polystyrene beads purchased by
the Malaria Research Centre |
| 27 |
39 or 40 |
Nipples for feeding bottles |
| 28 |
4015 |
Surgical rubber gloves or medical examination
rubber gloves |
| 29 |
44 or any Chapter |
Resin bonded bamboomat board, with or
without veneer in between |
| 30 |
4410 or 4411 |
Coir composite boards, coir matting boards, coir
boards |
| 31 |
48 or any chapter |
Leather board |
| 32 |
4802 |
Writing or printing paper for printing of
educational textbooks |
| 33 |
4802 |
Paper or paperboard, in the manufacture of which,-
(i) the principal process of lifting the pulp is
done by hand; and
(ii) if power driven sheet forming equipment is
used, the Cylinder Mould Vat does not exceed
40 inches |
| 34 |
4818 40 10 |
All goods |
| 35 |
4818 40 90 |
All goods |
| 36 |
4820 |
Notebooks and exercise books |
| 37 |
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; and
(c) Other carpets and other textile floor
coverings of coconut fibres(coir) or jute,
whether or not made up.
Explanation.- For the purpose of Chapter 57
the term ―machines" shall not include manually
operated implements, used independently by
hand, such as hooking guns, tufting guns and
knitted guns. |
| 38 |
5906 10 00 |
Adhesive tapes of a width not exceeding 20 cm |
| 39 |
6305 |
Laminated jute bags |
| 40 |
6602 00 00 |
All goods |
| 41 |
68 or 69 |
Sand lime bricks |
| 42 |
69 |
Burnt Clay tiles conforming to IS specification
No.3367-1975 |
| 43 |
69 |
Ceramic tiles, 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 (51 of 1975) has
already been paid, 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. |
| 44 |
6904 10 00 |
All goods |
| 45 |
6905 10 00 |
Roofing tiles |
| 46 |
70 |
Glassware produced by mouth –blown process |
| 47 |
7015 10 |
Glasses for corrective spectacles and flint
buttons |
| 48 |
7113 |
Articles of jewellery manufactured or sold
under a brand name
Explanation. - 1. For the purpose of this
exemption, ―brand name" means a brand name
or trade 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 to
indicate, a connection in the course of trade
between the product and some person using
such name or mark with or without any
indication of the identity of that person.
2. Hallmarking of the jewellery shall not be
considered to be branding.
3. An identity put by a jeweller or the job
worker, commonly known as ‗house-mark‘
shall not be considered as brand name.
|
| 49 |
7114 |
Articles, other than jewellery, of—
(a) gold,
(b) silver,
(c) platinum,
(d) palladium,
(e) rhodium,
(f) iridium,
(g) osmium, or
(h) ruthenium,
manufactured or sold under a brand name.
Explanation. - 1. For the purpose of this
exemption, ―brand name" means a brand name
or trade 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 to
indicate, a connection in the course of trade
between the product and some person using
such name or mark with or without any
indication of the identity of that person.
2. An identity put by a jeweller or the job
worker, commonly known as ‗house-mark‘
shall not be considered as brand name.
3."articles" in relation to gold shall mean
anything ( other than ornaments), in a finished
form, made of, or manufactured from or
containing, gold and includes any gold coin and
broken pieces of an article of gold but does not
include primary gold, that is to say, gold in any
unfinished or semi-finished form including
ingots, bars, blocks slabs, billets, shots, pellets,
rods, sheets, foils and wires. |
| 50 |
7310 or 7326 or any other
Chapter |
Mathematical boxes, geometry boxes and
colour boxes, pencil sharpeners |
| 51 |
7321 or 7418 19 or 7419 99 |
Kerosene burners, kerosene stoves and wood
burning stoves of iron or steel, copper or copper
alloy |
| 52 |
7319 |
Sewing needles |
| 53 |
7323 or 7418 or 7615 |
All goods other than parts and pressure cookers |
| 54 |
8215 |
All goods |
| 55 |
8445, 8448, 8483 (except 8483
10 10) 8484 [8487 90 00] |
Goods required by a jute mill for making jute
textiles |
| 56 |
8421 21 20 |
Water filters functioning without electricity and
replaceable kits thereof |
| 57 |
844250 |
Printing blocks and printing types |
| 58 |
8452 |
Sewing machines other than those with inbuilt
motors |
| 59 |
8479 |
Composting Machines |
| 60 |
8517 or 8525 60 |
Mobile handsets including Cellular Phones and
Radio trunking terminals |
| 61 |
8517 |
Wireless data modem cards with PCMCIA or
USB or PCI express ports |
| 62 |
8523 |
The following goods, namely:-
(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);
(d) Sound recorded magnetic tapes of width not
exceeding 6.5 millimeters, whether in spools, or
reels or in other form of packing;
(e) Recorded media for television and sound
recording such as video tapes and video discs;
(f) Recorded audio cassettes |
| 63 |
8523 52 |
Recorded smart cards |
| 64 |
8523 59 10 |
Recorded proximity cards and tags |
| 65 |
8601 to 8606 |
All goods (except Railway track machines
falling under tariff item 8640 00 00) |
| 66 |
8712 |
Bicycles and other cycles |
| 67 |
9001 40, 9001 50 00, or
9001 90 90 |
Spectacle lenses and intraocular lenses |
| 68 |
9004 90 |
Spectacles |
| 69 |
9017, 8486 40 00 |
Mathematical calculating instruments and
pantographs |
| 70 |
9017 |
Other drawing and marking out instruments |
| 71 |
9027 |
Kits manufactured by M/s. Hindustan
Antibiotics Limited, Pimpri, for testing narcotic
drugs and psychotropic substances
Explanation.-For the purposes of this entry,-
(a)―narcotic drugs" and ―psychotropic
substances" shall have the meanings
respectively assigned to them in clause (xiv)
and clause (xxiii) of section 2 of the Narcotic
Drugs and Psychotropic Substances Act, 1985
(61 of 1985);
(b) ―kits for testing narcotic drugs and
psychotropic substances" means kits consisting
of chemical reagents in small bottles for testing
narcotic drugs and psychotropic substances
manufactured by M/s. Hindustan Antibiotics
Limited, Pimpri, including test tubes droppers,
test plates and similar other accessories supplied
with such kits |
| 72 |
9404 |
Coir products |
| 73 |
9404 |
Products wholly made of quilted textile
materials |
| 74 |
9405 50 31 |
Kerosene pressure lantern |
| 75 |
95 |
Sports goods other than articles and equipments
for general physical exercise |
| 76 |
9608 |
Following goods, namely:-
(i) Pens of value not exceeding Rs. 200 per
piece;
(ii) Ball point pens of value not exceeding Rs.
200 per piece;
(iii) Refills of ball point pens specified in (ii)
above;
(iv) Pencils |