CENTRAL EXCISE
The Concessional central excise duty rate of 4% is being increased to 5% and
thus all goods
currently attracting 4% duty will now attract 5% unless otherwise specified.
Chapter 1 to 12
No change
Chapter 13
The exemption from excise duty on Cashew shell liquid (CNSL) is being
withdrawn and
consequently it will now attract a concessional rate of 1% without CENVAT credit
facility. (S.
No. 6 of Notification No. 3/2006 – C.E dated 1st March, 2006, is being omitted
by Notification
No. 3 /2011-C.E dated the 1st March 2011, S. No. 1 of Notification No.
1/2011-C.E &2 /2011-
C.E both dated the 1st March 2011 refers)
Chapter 14
The exemption from basic excise duty on Indian Katha falling under tariff
item 1404 90
50 is being withdrawn. Thus while a Tariff rate of 5% is being prescribed on
Indian Katha, it
would attract a concessional rate of 1% without CENVAT credit facility ( Finance
bill 2011 & S.
No. 2 of Notification No. 1 /2011-C.E dated the 1st March 2011 refers)
Chapter 15
15.1 The exemption from basic excise duty provided to Margarine is being
withdrawn. A
Tariff rate of 5% is being prescribed for the tariff items falling under heading
1501 00 00, 1502
00 10, 1502 00 20, 1502 00 30, 1502 00 90, 1503 00 00, 1504 10 10, 1504 10 91,
1504 10 99,
1504 20 10, 1504 20 20, 1504 20 30, 1504 20 90, 1504 30 00, 1505 00 10, 1505 00
20, 1505 00
90 1506 00 10, 1506 00 90, 1516 10 00. However these items would attract the
concessional rate
of 1% without CENVAT credit facility (Finance bill 2011 , S. No.3,4,5,6,7 & 8 of
Notification
No. 1 /2011-C.E and S. No. 2 of Notification No. 2 /2011-C.E both dated the 1st
March 2011
refers. (S.No. 12 of Notification No. 3/2006 – C.E dated 1st March, 2006, is
being omitted by
Notification No. 3 /2011-C.E dated the 1st March 2011)
15.2 Chapter note 5 is being amended to declare that in relation to products
falling under
headings1501, 1502, 1503, 1504, 1505, 1506 and tariff item 1516 10 00, the
process of labeling
or relabeling of containers or repacking from bulk packs to retail packs or the
adoption of any
other treatment to render the product marketable to the consumer shall amount to
“manufacture”
(Finance bill 2011 refers)
Chapter 16
A Tariff rate of 5% has been prescribed for all the tariff items of chapter
16. However
these goods would also a concessional rate of 1% without CENVAT credit facility.
(Finance bill
2011 and S .No.9 of Notification No. 1 /2011-C.E dated the 1st March 2011
refers)
Chapter 17 and 18
No change
Chapter 19
The exemption from basic excise duty on paws, mudis and the like is being
withdrawn
and a Tariff rate of 5% is being prescribed for the tariff items falling under
tariff heading 1901
10 10, 1901 10 90, 1902 (other than 1902 40 10 and 1902 40 90) and 1903 00 00.
However a
concessional rate of 1% without CENVAT credit facility is being imposed on items
of tariff
heading 1901 10 which are put up in unit containers and pasta, sphagetti,
macaroni, noodles
etc., tapioca and substitutes. (Finance bill 2011 and S .No.10,11,12,13 of
Notification No. 1
/2011-C.E dated the 1st March 2011 refers. S. No. 17B of Notification No. 3/2006
– C.E dated
1st March, 2006, is being omitted by Notification No. 3 /2011-C.E dated the 1st
March 2011)
Chapter 20
The exemption from basic excise duty provided to the goods of chapter 20 is
being
withdrawn. However a concessional rate of 1% without CENVAT credit facility is
being
imposed on these goods. (S. No. 22 of Notification No. 3/2006 – C.E dated 1st
March, 2006, is
being omitted by Notification No. 3 /2011-C.E dated the 1st March 2011, Also
refer S. No. 14 of
Notification No.1 /2011-C.E dated the 1st March 2011 and S. No. 4 of
Notification No. 2/2011-
C.E dated the 1st March 2011 )
Chapter 21
21.1 The exemption from basic excise duty on coffee or tea pre mixes, sauces,
ketchup and
the like, soups and broths and preparations, all kinds of food mixes, including
instant food mixes,
betel nut product known as “ supari”, ready to eat packaged food, milk
containing edible nuts
with sugar or other ingredients is being withdrawn. However these goods would be
subject to the
concessional rate of 1% without CENVAT credit facility (S. Nos. 15, 16, 17, 18,
19, 20, 21, 22 of
Notification No. 1/2011 – C.E dated 1st March, 2011 and S. Nos. of 5,6,7,8,9,10
of Notification
No. 2/2011 – C.E dated 1st March, 2011 refers. Further S. No. 24, 25, 26, 27,
30, 30 A, 30 B of
Notification No. 3/2006 – C.E dated 1st March, 2006, is being omitted by
Notification No. 3
/2011-C.E dated the 1st March 2011 )
21.2 A Tariff rate of 5% has been prescribed for the tariff items falling
under tariff heading
2105 00 00, 2106 90 92 while keeping the effective rate at 1% with Cenvat
credit.
Chapter 22
22.1 A Tariff rate of 5% has been prescribed on tariff item 2202 90 10 which
would however
attract the concessional rate of 1% without CENVAT facility.
22.2 A concessional rate of 1% without CENVAT credit facility is being
imposed on fruit pulp
or fruit juice based drinks, Flavoured milk of animal origin, Tender coconut
water. ( S.no. 23, 24,
25, 26 of Notification No. 1/2011 – C.E dated 1st March, 2011 and S. Nos. of 11,
12, 13 of
Notification No. 2/2011 – C.E dated 1st March, 2011 refers. Entry 11A of
notification no.
3/2005-CE dated 24.02.2005 is being omitted by notification no. 15/2011-CE dated
1st March,
2011
22.3 A chapter note has been added so as to make the process of labeling or
relabeling of
containers or repacking from bulk packs to retail packs or the adoption of any
other treatment to
render the product marketable to the consumer shall amount to “manufacture” in
relation to the
products of this chapter.
Chapter 23 and 24
No change
Chapter 25
Central excise duty rates on cement and cement clinker are being revised as
follows:
| I |
Mini Cement Plant: |
Existing duty rate |
New duty rate |
| |
All goods cleared in packaged form,-
(i) of retail sale price
not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price
not exceeding Rs. 3800;
(ii) of retail sale price exceeding Rs. 190 per 50 kg
bag or of per tonne equivalent retail sale price exceeding Rs. 3800;
(iii) All goods other than those cleared in packaged form;
|
Rs 185 per tonne
Rs . 315 per tonne
Rs 375 per tonne |
10% ad valorem
10% ad valorem + Rs 30 per MT
10% ad valorem |
| II |
Other than Mini Cement plant |
|
|
| |
All goods cleared in packaged form,-
(i) of retail sale price not exceeding Rs. 190
per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs.
3800;
(ii) of retail sale price exceeding Rs. 190 per 50 kg bag or of per tonne
equivalent retail sale price exceeding Rs. 3800;
(iii) All goods other than
those cleared in packaged form; Rs |
Rs
290 per tonne
10% of retail sale price
10% or Rs 290 per tonne whichever
is higher |
10% ad valorem + Rs 80 per MT
10% ad valorem + Rs
160 per MT
10% ad valorem |
| III |
Cement clinker |
Rs 375 per tonne |
10% ad valorem + Rs 200 per MT |
[S.No.1, 1A, 1B, 1C and 1D of Notification No.4/2006-CE dated the 1st March
2006 as amended by Notification No. 4 /2011-CE dated the 1st March 2011 refers]
Chapter 26
26.1 A Chapter note No. 4 is being inserted prescribing that in relation to
products of this chapter, the process of converting Ores to concentrates shall
amount to manufacture.[Finance
Bill, 2011 refers]
26.2 Current exemption on Fly ash is being withdrawn. It will now attract 1%
duty without CENVAT credit facility. [S. No. 15 of Notification No.76/86-CE as
superseded by Notification
No. 17 /2011-CE dated the 1st March 2011 read with S. No. 27 of Notification No.
1/2011-CE & S.No.14 of Notification No. 2/2011-CE refers]
Chapter 27
27.1 A Tariff rate of 5% has been prescribed for all tariff items falling
under headings 2701,
2702, 2703, 2704 and 2706 [Coal, Lignite, Peat, Coke, Tar etc.]. However these
items would
attract the concessional rate of 1% without CENVAT credit facility. [S.No.28 to
32 of
Notification No. 1 /2011-CE refers]
Chapter 28
28.1 Existing Exemptions from excise duty on following goods are being
withdrawn and
excise duty of 1% without Cenvat credit facility is being imposed on such goods.
- Potassium Iodate,
- Silicon in all forms (also falling under chapter 38),
- Medicinal grade hydrogen peroxide and Anaesthetics (also falling under 29
or 30) 2004.
- Anaesthetics( also falling under chapter 29 or 30)
(S. Nos.33, 34, 35, 36 of notification No.1 /2011-Central Excise, dated 1st
March, 2011 refers).
However, a genral effective rate of 5% is also being prescribed without any
condition. (S.
Nos.15, 16, 17, 18 of notification No.2 /2011-Central Excise, dated 1st March,
2011 refers)
Chapter 29
No change
Chapter 30
30.1 Exemptions from excise duty on following goods are being withdrawn and
excise duty of
1% without Cenvat credit facility is being imposed on such goods :
- Medicaments (including those used in Ayurvedic, Unani, Siddha,
Homeopathic or Biochemic
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
- Intravenous fluids, which are used for sugar, electrolyte or fluid
replenishment
S. Nos.37, 38 of notification No.1 /2011-Central Excise, dated 1st March,
2011 refers). A general
effective rate of 5% is also being prescribed without any condition(S. Nos.19,
20 of notification
No.2 /2011-Central Excise, dated 1st March, 2011 refers)
30.2 While a tariff rate of 5% is being prescribed on Vaccines (other than
those included in
National Immunisation Program) they would be subject to the concessional duty of
1% without
CENVAT credit facility. (S. No.39 of notification No.1 /2011-Central Excise
refers)
Chapter 31
31.1 Exemptions from excise duty on all goods, other than those specified
under than those
which are clearly not be used as fertiliser, are being withdrawn and
concessional duty of 1%
without CENVAT credit facility is being imposed on such goods(S. Nos.40 of
notification No.1
/2011-Central Excise, dated 1st March, 2011 refers). However, the general
effective rate is being
reduced to 5% on the said goods (S. Nos.21 of notification No.2 /2011-Central
Excise, dated 1st
March, 2011 refers)
Chapter 32
32.1 Enzymatic preparations falling under sub heading 3202 90 30 of Central
Excise Tariff
Act, 1975 is being fully exempted from Central Excise duty (S.No.64A of
notification No.
4/2006-CE as amended vide notification No. 4/2006-CE refers)
32.2 Exemption from excise duty on Drawing ink is being withdrawn and
concessional duty
of 1% without CENVAT credit facility is being imposed on such good [S. Nos.43 of
notification
No.1 /2011-Central Excise, dated 1st March, 2011 refers). A general effective
rate of 5% without
any condition is being prescribed on such goods (S. Nos.22 of notification No.2
/2011-Central
Excise, dated 1st March, 2011 refers)
33.3 A tariff rate of excise duty of 5% on Fountain pen ink and Ball pen ink
is being
prescribed though these items would attract the concessional duty of 1% without
CENVAT
credit facility is being imposed on such goods. (S. No.41,42 of notification
No.1 /2011-Central
Excise refers)
Chapter 33
33.1 Exemptions from excise duty on Tooth Powder, is being withdrawn and
concessional
duty of 1% without CENVAT credit facility is being imposed on such good (S.
Nos.44 of
notification No.1 /2011-Central Excise, dated 1st March, 2011 refers). However,
duty the general
effective rate of 5% without any condition is also being prescribed. (S. Nos.23
of notification
No.2 /2011-Central Excise, dated 1st March, 2011 refers)
33.2 Notification is being issued to exempt payment of duty at the time of
removal of
traditional perfumes commonly known as „Attar‟ from the retail shops if the
manufacturers pays
the duty on such goods at the retail sale price at the time of clearance of such
goods in bulk from
the factory. (Notification No. 5/2011-Central Excise (NT), dated 1st March, 2011
refers)
Chapter 34
34.1 Exemptions from excise duty on Candles, is being withdrawn and
concessional duty of
1% without CENVAT credit facility is being imposed on such good (S. Nos.45 of
notification
No.1 /2011-Central Excise, dated 1st March, 2011 refers). A general effective
rate of 5% is also
being prescribed without any condition (S. Nos.24 of notification No.2
/2011-Central Excise,
dated 1st March, 2011 refers)
Chapter 35 and 36
No change
Chapter 37
37.1 Colour, unexposed cinematographic film in jumbo rolls of 400 ft and 1000
ft is being
fully exempted from Central Excise duty so that imports of this item are not
required to pay
CVD [additional duty of customs]. (S.No.73A of notification No. 4/2006-Central
Excise, as
amended vide notification No. 4/2011-CE refers)
Chapter 38
38.1 A tariff rate of 5% excise duty is being prescribed on Ready-mix
concrete (RMC).
However these goods would attract the concessional 1% duty without CENVAT credit
facility.
(S. No.46 of notification No.1 /2011-Central Excise, dated 1st March, 2011
refers)
Chapter 39
39.1 Exemptions from excise duty on following goods are being withdrawn and
these goods
would attract a concessional excise duty of1% without CENVAT credit facility (S.
Nos.47, 48
and 50 of notification No.1 /2011-Central Excise, dated 1st March, 2011 refers).
However, a
general effectiove rate of 5% is also being prescribed on these items without
any condition.
Products of jute and phenolic resins manufactured by pultrusion process,
containing at least forty
percent. by weight of jute.
- Unexpanded polystyrene beads purchased by Malaria Research Centre.
- Nipples for feeding bottles( also falls under chapter 40)
(S. Nos.25, 26, 27 of notification No.2 /2011-Central Excise, dated 1st
March, 2011 refers).
39.2 A tariff rate of 5% excise duty is being prescribed on canes of
polymers, plastics or
vegetable products. However these goods would attract a concessional duty of 1%
ad valorem
without CENVAT credit facility (S. No. 49 of notification No. 1/2011-Central
Excise, dated 1st
March,2011 refers)
Chapter 40
40.1 The existing exemption on surgical rubber gloves or medical examination
gloves is being
withdrawn and would now attract 1% duty without CENVAT credit facility. A
general effective
rate of 5% is also being prescribed without any condition [S.No. 81 of
Notification No. 4/2006-
CE dated the 1st March 2006 as amended by Notification No. 4/2011-CE dated the
1st March
2011 read with S.No.51 of Notification No. 1/2011-CE& S.No. 28 of Notification
No. 2/2011-CE refers]
Chapter 41 to 43
No changes
Chapter 44
44.1 The existing exemption on resin bonded bamboo mat board is being
withdrawn. Now
such goods will attract 1% duty without CENVAT credit facility. A general
effective rate of 5%
is also being prescribed without any condition [S.No. 86A of Notification
No.4/2006-CE dated
the 1st March 2006 as amended by Notification No. 4/2011-CE dated the 1st March
2011 read
with S.No. 52 of Notification No. 1/2011-CE & S.No.29 of Notification No.
2/2011-CE refers]
44.2 The existing exemption Coir composite boards, coir matting boards, coir
bords is being
withdrawn. These goods would now attract 1% duty without CENVAT credit facility
A general
effective rate of 5% is also being prescribed without any condition [S.No. 87A
of Notification
No.4/2006-CE dated the 1st March 2006 as amended by Notification No. 4/2011-CE
dated the
1st March 2011 read with S.No.53of Notification No. 1 /2011-CE& S.No.30 of
Notification No.
2/2011-CE refers]
Chapter 45
No changes
Chapter 46
46. A Tariff rate of 5% is being prescribed for all tariff items falling
under headings 4601 and
4602. However, these goods would attract the concessional rate of 1% without
CENVAT credit
facility [S. No. 54 and 55 of Notification No. 1/2011-CE refers]
Chapter 47
47.1 A Tariff rate of of 5% is being prescribed for all tariff items falling
under headings 4701,
4702, 4703, 4704 4705 and 4706 {all sorts of wood pulp} However these goods
would attract the
concessional c rate of 1% without CENVAT credit facility [S. No. 56 to 61 of
Notification No. 1
/2011-CE refers]
Chapter 48
48.1 The benefit of concessional excise duty is being extended to such
cartons, boxes and cases
of corrugated paper or corrugated board made out from the stage of kraft paper
etc. whether or
not pasted with duplex sheets on the outer surface. [S.No. 96E of Notification
No.4/2006-CE
dated the 1st March 2006 as amended by Notification No. 4 /2011-CE dated the 1st
March 2011
refers]
48.2 The benefit of concessional excise duty rate of 5% is being extended to
greaseproof
paper and glassine paper falling under Tariff items 4806 20 00 and 4806 40 10
respectively
[S.No. 98 of Notification No.4/2006-CE dated the 1st March 2006 as amended by
Notification
No. 4/2011-CE dated the 1st March 2011 refers]
48.3 Particle Boards made of Cotton stalk are being fully exempted from
payment of central
excise duty [S.No.82 of Notification No.6/2006-CE dated the 1st March 2006 as
amended by
Notification No. 6/2011-CE dated the 1st March 2011 refers]
48.4 The central excise duty exemption available to clearances of paper
manufactured from
non-conventional material upto 3500 MT is being withdrawn. [S.No. 90 of
Notification
No.4/2006-CE dated the 1st March 2006 is being omitted by Notification No.
4/2011-CE dated
the 1st March 2011 refers]
48.5 Excise duty on Baby and clinical diapers & adult diapers falling under
Tariff item no.
4818 40 10 and Sanitary napkins falling under Tariff item no. 4818 40 90 is
being reduced to
1% without cenvat credit facility. The general effective rate of 5% is also
being prescribed on
these goods without any conditions [S.No. 96B, 96C and 96D of Notification
No.4/2006-CE
dated the 1st March 2006 as amended by Notification No. 4/2011-CE dated the 1st
March 2011
read with S.No. 66, 67 and 71 of Notification No. 1 /2011-CE & & S.No.34 and 35
of
Notification No. 2/2011-CE refers]
48.6 The existing exemption on Notebooks & exercise note books is being
withdrawn. Now
they will attract 1% duty without CENVAT credit facility. The general effective
rate of 5% is
also being prescribed on these goods without any conditions [S.No. 97 of
Notification No.4/2006-
CE dated the 1st March 2006 as omitted by Notification No. 4 /2011-CE dated the
1st March
2011 read with S.No. 68 of Notification No. 1/2011-CE& S.No. 36 of Notification
No. 2 /2011-
CE refers]
48.7 A Tariff rate of 5% is being prescribed on Letters, envelops,
lettercards and postcards
However, they would attract 1% duty without CENVAT credit facility The general
effective rate
of 5% is also being prescribed on these goods without any conditions Letters,
envelops,
lettercards and postcards of Department of Posts are fully exempted from central
excise duty
[S.No. 99 of Notification No.4/2006-CE dated the 1st March 2006 as inserted by
Notification No.
4/2011-CE dated the 1st March 2011 read with S.No. 65 of Notification No. 1
/2011-CE refers]
48.8 The existing exemption on Leather board is being withdrawn and such
goods would now
attract 1% duty without CENVAT credit facility. The general effective rate of 5%
is also being
prescribed on these goods without any conditions [S. No. 20 of Notification
No.76/86-CE as
superseded by Notification No. 17/2011-CE dated the 1st March 2011 read with S.
No. 62 of
Notification No. 1/2011-CE& S.No.31 of Notification No. 2 /2011-CE refers]
48.9 The existing exemption on writing or printing paper for printing of
educational text books
is being withdrawn and would now attract 1% duty without CENVAT credit facility
.The general
effective rate of 5% is also being prescribed on these goods without any
conditions [S. No. 44 of
Notification No.4/2006-CE dated the 1st March 2006 as amended by Notification
No. 4/2011-CE
dated the 1st March 2011 read with S. No.63 of Notification No. 1/2011-CE & S.No.
32 of
Notification No. 2/2011-CE refers]
48.10 The existing exemption on Paper or paper board made from hand lifted
pulp etc. is being
withdrawn and would now will attract 1% duty without CENVAT credit facility. A
general
effective rate of 5% is also being prescribed on these goods without any
conditions. [S.No. 45 of
Notification No.3/2005-CE dated the 1st March 2005 as amended by Notification
No. 15/2011-
CE dated the 1st March 2011 read with S.No.64 of Notification No. 1 /2011-CE &
S.No. 33 of
Notification No. 2/2011-CE refers]
Chapter 49
49.1 A Tariff rate of 5% is being prescribed on all goods falling under 4909
(Greeting cards
or wedding cards etc.). However they will attract 1% duty without CENVAT credit
facility. A
general effective rate of 5% is also being prescribed on these goods without any
conditions.
[S.No.69 of Notification No. 1/2011-CE refers]
49.1 A Tariff rate of 5% is being prescribed on all goods falling under 4910
(Calendars etc.).
However they will attract 1% duty without CENVAT credit facility. A general
effective rate of
5% is also being prescribed on these goods without any conditions [S.No. 70 of
Notification No.
1/2011-CE refers]
Chapter 50
No change
Chapter 51 and 52
No change
Chapter 53
53.1 A tariff rate of 10% is being prescribed on Jute yarn falling under
tariff items 53071010
and 53072000 while simultaneously exempting them from Central Excise Duty.
(S.No.2B of
notification No. 5/2006-Cenatral Excise, dated 1st March, 2006 as amended vide
notification
No5/2011-CE , dated 1st March,2011 refers)
Chapter 54 and 55
No Change
Chapter 56
56.1 A tariff rate of 5% excise duty is being prescribed on goods falling
under sub-heading
5601 10 00. However it will attract the concessional rate of 1% without CENVAT
credit facility
(S. No. 71 of notification No. 1/2011-Central Excise, dated 1st March, 2011
refers)
Chapter 57
57.1 Exemptions from excise duty on hand-made carpets, carpets and other
textile floor
coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute,
whether or not made
up are being withdrawn and would now attract a concessional duty of 1% without
Cenvat credit
facility (S. Nos.72 of notification No.1 /2011-Central Excise, dated 1st March,
2011 refers). A
general effective duty rate of 5% is also being prescribed on the said goods
without any
conditions. (S. Nos.37 of notification No.2 /2011-Central Excise, dated 1st
March, 2011 refers).
Chapter 58
58.1 A tariff rate of 5% excise duty is being prescribed on all goods falling
under heading
5805 and 5807 However these goods would attract a concessional rate of 1%
without Cenvat
credit facility.(S. Nos.73 and 74 of notification No. /2011-Central Excise
refers)
Chapter 59
59.1 Exemptions from excise duty on adhesive tapes of a width not exceeding
20 cm is being
withdrawn and would now attract 1% without CENVAT credit facility (S. Nos.72 of
notification
No.1 /2011-Central Excise, dated 1st March, 2011 refers). However, a general
effective rate of
5% is being prescribed on these goods without any condition. (S. Nos.38 of
notification No.2
/2011-Central Excise, dated 1st March, 2011 refers).
Chapter 60
No change
Chapter 61 to 63
61.1 Exemptions from excise duty on laminated jute bags is being withdrawn
and such goods
would now be subject to excise duty of 1% without CENVAT credit facility (S.
No.76 of
notification No.1 /2011-Central Excise, dated 1st March, 2011 refers). However,
a general
effective rate of 5% is being prescribed without any condition (S. Nos.39 of
notification No.2
/2011-Central Excise, dated 1st March, 2011 refers).
61.2 The optional scheme for payment of excise duty on readymade garments and
textile made
up, which bear a brand name or are sold under a brand name would no longer be
available. An
excise duty @10% is being imposed on such goods without Cenvat credit facility.
(S.No. of
notification No. 30/2004-CE as amended vide notification no.12 /2011-Central
Excise refers).
The general SSI exemption has been extended to such goods. (Notification No.
8/2003-Central
Excise as amended vide notification No.8 /2011-Central Excise dated 1st March,
2011 refers).
61.3 The tariff value for charging duty on readymade garments and textile
made-ups would be
@ 60% of the retail sale price. (Notification No.20/2001- Central Excise (NT) as
amended vide
notification No.7 /2011-Central Excise (NT) refers).
CHAPTER 64 TO 65
64.1. No change
CHAPTER 66
66.1. The Concessional rate of excise duty at the rate of 1% without Cenvat
credit is being
imposed on walking sticks, seat-sticks, whips, riding crops falling under
heading 6602. (S. No. 78
of notification No. 1/2011-CE and S. No. 40 of notification No. 2/2011-CE both
dated 01.03.2011
refers).
CHAPTER 67
67.1. No change
CHAPTER 68 AND 69
68.1. A Tariff rate of 5% excise duty on Bricks of siliceous fossil meals or
similar siliceous
earths falling under heading 6901 00 10 is being prescribed. However, these
goods would be
subject to the concessional duty of 1% without CENVAT credit facility. (S. No.
81 of notification
No. 1/2011-CE dated 01.03.2011 refers)
68.2. Concessional excise duty at the rate of 1%, without CENVAT credit
facility, is being
imposed on the following goods, namely:-
- Sandlime bricks falling under Chapter 68 0r 69
- Ceramic building bricks falling under CETH 6904 10 00
- Roofing tiles falling under CETH 6905 10 00
- Burnt Clay tiles conforming to IS specification No.3367-1975
- 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
(S. Nos. 78, 82, 83, 79 and 80 of notification No. 1/2011-CE and S. No. 41,
44, 45, 42 and 43 of
ExN11notification No. 2/2011-CE both dated 01.03.2011 refers).
CHAPTER 70
70.1. A tariff rate of 5% excise duty on Glass chimneys for lamps and
lanterns, Globes for
lamps and lanterns and Founts for kerosene wick lamps is being prescribed.
However these goods
would be subject to the concessional rate of 1% excise without CENVAT credit
facility (S. No.
86 of notification No. 1/2011-CE dated 01.03.2011 refers)
70.2. The Concessional excise duty of 1% without CENVAT credit of duty or tax
is being
imposed on Glassware produced by mouth –blown process and Glasses for corrective
spectacles
and flint buttons
(S. Nos. 84 and 85 of notification No. 1/2011-CE and S. No. 46 and 47 of
notification No.
2/2011-CE both dated 01.03.2011 refers).
CHAPTER 71
71.1. A chapter note in Chapter 71 has been inserted stating that the process
of “refining of
gold dore bar into standard gold bar” amounts manufacture.
71.2. A tariff rate of 5% excise duty on Piezo-electric quartz falling under
CETH 7104 10 00
has been imposed. However a concessional excise duty at the rate of 1% is being
provided
without CENVAT credit facility. (S. No. 87 of notification No. 1/2011-CE dated
01.03.2011
refers).
71.3. The tariff rate of excise duty on Silver powder, Silver unwrought and
semi-manufactured
silver in forms other than sheets, plates, strips, tubes and pipes (falling
under CETH 7106 10 00,
7106 91 00 and 7106 92 90) is being increased from NIL to 10%. However the
effective excise
duty on these products (except when produced during gold ore/concentrate
refining, dore bar
refining and copper smelting) would be nil. (S. No. 21D of notification No.
5/2006-CE dated
01.03.06 as inserted by notification no 5/2011-CE dated 01.03.2011 refers).
71.4. The Concessional excise duty of 1% without CENVAT credit facility is
being imposed on
the following goods, namely:-
- Articles of jewellery manufactured or sold under a brand name
- Branded articles of gold, silver, platinum, palladium, rhodium, iridium,
osmium,
or ruthenium
(S. Nos. 88 and 89 of notification No. 1/2011-CE dated and S. No. 48 and 49
of notification No.
2/2011-CE both dated 01.03.2011 refers).
71.5. Excise duty is being reduced on serially numbered gold bars, other than
tola bars, made
starting from the ore/concentrate stage in the same factory from „Rs.280 per 10
grams‟ to „Rs.200
per 10 grams‟. (S. No. 21A of notification No. 5/2006-CE dated 01.03.06 as
amended by
notification no 5/2011-CE dated 01.03.2011 refers).
71.6. A concessional excise duty rate of Rs.200 per 10 grams is being
extended to serially
numbered gold bars manufactured by refining of gold dore bar also.
(S. No. 21A of notificationNo. 5/2006-CE dated 01.03.06 as amended by
notification no 5/2011-CE dated 01.03.2011
refers)
71.7. Excise duty of „Rs.300 per 10 gram‟ is being imposed on serially
numbered gold bars,
other than tola bars, and gold coins manufactured during the process of copper
smelting. (S. No.
21C of notification No. 5/2006-CE dated 01.03.06 as inserted by notification no
5/2011-CE
dated 01.03.2011 refers)
71.8. Excise duty of „Rs.1500 per Kg.‟ is being imposed on silver
manufactured during gold
refining starting from ore/concentrate stage or from gold dore bar or during the
process of copper
smelting. (S. No. 21B of notification No. 5/2006-CE dated 01.03.06 as inserted
by notification no
5/2011-CE dated 01.03.2011 refers)
Chapter 72
A chapter note is being inserted to provide that in relation to goods of this
chapter, the process of
galvanization shall amount to manufacture. (Finance Bill,2011 refers)
Chapter 73
73.1 The exemption from excise duty on goods falling under heading 7310 or
7326
(Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners) is
being withdrawn
and a concessional duty @ 1% without CENVAT credit facility is being imposed on
such goods.
(S.No. 31 of the notification No.05/2006-C.E. is omitted vide notification No.
05/2011-C.E dated
01.03.2011 refers. S.No. 90 of the notification No.1/2011-C.E dated 01.03.2011
and S.No. 50 of
the notification No.2/2011-C.E dated 01.03.2011 refers).
73.2 The exemption from excise duty on goods falling under heading 7319
(Sewing needles) is
being withdrawn and a concessional duty @ 1% without CENVAT credit facility is
being
imposed on such goods. (S.No. 65 of the notification No.03/2005-C.E. is omitted
vide notification
No. 15/2011-C.E dated 01.03.2011 refers. S.No. 92 of the notification
No.1/2011-C.E dated
01.03.2011 and S.No. 52 of the notification No.2/2011-C.E dated 01.03.2011
refers).
73.3 The exemption from excise duty on goods falling under heading 7321
(Kerosene burners,
kerosene stoves and wood burning stoves of iron or steel,) is being withdrawn. A
concessional
duty @ 1% without CENVAT credit facility is being imposed of such goods. (S.No.
34 of the
notification No.05/2006-C.E. is omitted vide notification No. 05/2011-C.E dated
01.03.2011
refers. S.No. 91 of the notification No.1/2011-C.E dated 01.03.2011 and S.No. 51
of the
notification No.2/2011-C.E dated 01.03.2011 refers).
73.4 The exemption from excise duty on goods falling under heading 7323 (All
goods other
than parts and pressure cookers) is being withdrawn and a concessional duty @ 1%
without
CENVAT credit facility if being imposed on all goods in the above mentioned
category. (S.No.
11 of the notification No.10/2006-C.E. is omitted vide notification No.
10/2011-C.E dated
01.03.2011 refers. S.No. 93 of the notification No.1/2011-C.E dated 01.03.2011
and S.No. 53 of
the notification No.2/2011-C.E dated 01.03.2011 refers).
Chapter 74
74.1 The exemption from excise duty on goods falling under heading 7418 (All
goods other
than parts and pressure cookers) is being withdrawn and a concessional duty @ 1%
without
CENVAT credit facility on all goods in the above mentioned category. (S.No. 34
of the
notification No.05/2006-C.E. and S.No. 13 of the notification No.10/2006-C.E is
omitted vide
notification No. 05/2011-C.E dated 01.03.2011 and notification No.10/2011-C.E
dated
01.03.2011 refers. S.No. 91 & 93 of the notification No.1/2011-C.E dated
01.03.2011 and S.No.
51 & 53 of the notification No.2/2011-C.E dated 01.03.2011 refers).
74.2 The exemption from excise duty on goods falling under heading 7419
(Kerosene burners
,kerosene stoves and wood burning stoves of copper or copper alloy) is being
withdrawn and a
concessional duty @ 1% without CENVAT credit facility on such goods is being
imposed.
(S.No. 34 of the notification No.05 /2006-C.E. is omitted vide notification No.
05/2011-C.E dated
01.03.2011 refers. S.No. 91 of the notification No.1/2011-C.E dated 01.03.2011
and S.No. 51 of
the notification No.2/2011-C.E dated 01.03.2011 refers).
Chapter 75.
No change.
Chapter 76.
76.1 The exemption from excise duty on goods falling under heading 7615 (All
goods other
than parts and pressure cookers) is being withdrawn and a concessional duty @ 1%
without
CENVAT credit facility is being imposed on such goods (S.No. 14 of the
notification No.10
/2006-C.E. is omitted vide notification No. 10/2011-C.E dated 01.03.2011 refers.
S.No. 93 of the
notification No.1/2011-C.E dated 01.03.2011 and S.No. 53 of the notification
No.2/2011-C.E
dated 01.03.2011 refers).
Chapter 77 to 81.
No change.
Chapter 82
82. The exemption from excise duty on all goods falling under heading 8215
(Spoons, forks,
ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and
similar kitchen or
tableware) is being withdrawn and a concessional duty of 1% without CENVAT
credit facility
on such goods is being imposed. (S.No. 16 of the notification No.10 /2006-C.E.
is omitted vide
notification No. 10/2011-C.E dated 01.03.2011 refers. S.No. 94 of the
notification No.1/2011-
C.E dated 01.03.2011 and S.No. 54 of the notification No.2/2011-C.E dated
01.03.2011 refers).
Chapter 83
No Change
Chapter 84 & 85
84.1 Full exemption from excise duty is being extended to parts of power
tillers when cleared
to another factory of the same manufacturers for manufacturing power tillers. (
Notification No.
32/2007-C.E. dated 30.07.2007 as superseded vide notification No. 16/2011-C.E
dated
01.03.2011 refers).
84.2 Full exemption from excise duty is being extended to pipe fittings such
as joints, elbows
couplings etc used for delivery of drinking water from its source to the plant
and from there to
the first storage plant is being extended to. (S.No. 7 of the notification No.
6/2006-Central Excise
as amended vide S.No. 7 of the notification No.06/2011-C.E dated 01.03.2011
refers).Water
filters functioning without electricity but with pressurized tap water as well
as without
pressurised water and replaceable kits thereof are being subject to 1% duty
without Cenvat
credit facility [S. No. 57 of notification No. 2/2011-CE refers].
84.3 Excise duty has been reduced on parts of 40 specified Textile machinery
and equipments
(List 2) of Notification No. 6/2006-CE dated 01.03.2006 from 10% to 5%. [list 2
amended vide
notification No. 6/2011-CE refers].
84.4 Full Central Excise duty exemption for air conditioning equipment & panels
of 3 Tonne
air-conditioning capacity and above, and refrigeration panels required for the
installation of a
cold storage, cold room or refrigerated vehicle for the preservation, storage,
transport or
processing of agricultural, apiary, horticultural, dairy, poultry, aquatic &
marine produce is being
provided. [List 4 of notification No. 6/2006-CE amended vide notification No.
6/2011-CE
refers].
84.5 Conveyer Belt Systems used in cold storage facilities for the
preservation, storage,
transport or processing of agricultural, apiary, horticultural, dairy, poultry,
aquatic & marine
produce and meat and in Mandis & Warehouses for storage of Food grains and Sugar
are being
fully exempted from Central Excise duty. [S. No. 5A of notification No.
6/2006-CE inserted vide
notification No. 6/2011-CE refers].
84.6 The concessional rate of duty of 5% BCD, 5% Excise Duty/CVD & Nil SAD
presently
applicable to High speed machinery (>70000 copies per hour) is being extended to
mailroom
equipment viz. overhead conveyor gripper, stacker, wrapper, labeler, strapper,
inserters and
delivery conveyors designed for use with high speed printing machines with a
minimum speed of
70000 copies per hour, imported by newspapers registered with Registrar of
Newspapers of India
(RNI). [S. No. 12B of notification No. 6/2006-CE inserted vide notification No.
6/2011-CE
refers].
84.7 Excise duty of 5% has been imposed on automatic looms and projectile
looms. [S. No.14
and14A of notification No. 6/2006-CE amended vide notification No. 6/2011-CE
refers].
84.8 Full Central Excise duty exemption is provided to the crank shaft/arm
shaft used for
manufacture of sewing machines- other than those with in-built motors [S. No.
15A of
notification No. 6/2006-CE inserted vide notification No. 6/2011-CE refers].
84.9 An Excise Duty @ 5% has been imposed on specified IT products viz
microprocessor
other than motherboards, floppy disc drives, CD-Rom drive etc when these items
are meant for
internal use in the CPU housing/laptop body. These items meant primarily for
external use with a
computer or laptop will also be liable for 5% excise duty/ CVD. [S. No. 17 of
notification No.
6/2006-CE substituted vide notification No. 6/2011-CE refers].
84.10 Excise duty/ CVD has been reduced to 5% and SAD to NIL on parts of
inkjet & laser-jet
printers imported by actual users for manufacture of printers [S. No. 17C of
notification No.
6/2006-CE inserted vide notification No. 6/2011-CE refers].
84.11 Full exemption has been provided for parts/ components of PC
connectivity cable
imported for its manufacture. [S. No. 31 of notification No. 6/2006-CE suitably
amended vide
notification No. 6/2011-CE refers].
84.12 Full exemption are also being provided for sub parts of parts &
components of battery
charger, hands free headphones & PC connectivity cable imported for manufacture
of these parts
of mobile handsets including cellular phones. [S. No. 31 of notification No.
6/2006-CE suitably
amended vide notification No. 6/2011-CE refers].
84.13 Duty on the parts of optical disc drives viz CD drives, DVD Drives/
Writers and Combo
Drives is being reduced to 5%CVD / excise duty and NIL SAD subject to actual
user condition.
[S. No. 17B of notification No. 6/2006-CE inserted vide notification No.
6/2011-CE refers].
84.14 Excise duty/CVD is being reduced from 10% to 5% and Special Additional
Duty of
customs leviable under Section 3(5) of the Customs Tariff Act, 1975 is being
fully exempted on
LEDs used for manufacture of LED lights and light fixtures with actual user
condition.[S. No.
71C of notification No. 6/2006-CE inserted vide notification No. 6/2011-CE
refers].
Chapter 86
86. The exemption from excise duty on all goods falling under heading 8601 to
8606 (except
Railway track machines falling under tariff item 8604 00 00) is being withdrawn
and a
concessional duty of 1% without CENVAT credit facility is being imposed on such
goods
(S.No. 33 of the notification No.06 /2006-C.E. is omitted vide notification No.
06/2011-C.E dated
01.03.2011 refers. S.No. 106 of the notification No.1/2011-C.E dated 01.03.2011
and S.No. 65 of
the notification No.2/2011-C.E dated 01.03.2011 refers).
Chapter .87
87.1 A Concessional rate of excise duty @ 10% is being given to the Hydrogen
Vehicles
based on fuel cell technology. (Inserted vide S.No. 42B of the notification No.
6/2011-Central
Excise dated 28.02.2011 refers).
87.2 Excise duty is being reduced from 10% to 5% on Hybrid kits for
conversion of fossil
fuel vehicles to hybrid vehicles. (Inserted vide S.No. 42C of the notification
No.6 /2011-Central
Excise dated 01.03.2011 refers).
87.3 A Concessional rate of excise duty @ 10% is being extended to factory
built ambulances,
other vehicles retrofitted as ambulances subsequent to their removal from the
factory shall
continue to be eligible for refund based concession. (S.No. 34 of the
notification No. 6/2006-
Central Excise as amended vide S.No. 34 of the notification No. 6/2011-Central
Excise dated
01.03.2011 refers).
87.4 The scope for Taxis is being extended to include vehicles carrying 13
persons including
driver. Concessional excise duty structure for Taxis is also being rationalized
to provide refund
of 20% of the excise duty paid on such vehicles, if they are registered as taxi
subsequent to
removal. (S.No. 34 of the notification No. 6/2006-Central Excise as amended vide
S.No. 34 of the
notification No. 6/2011-Central Excise dated 01.03.2011 refers).
87.5 The definition for “Hybrid Motor Vehicle” is being modified to exclude
micro-hybrid
motor vehicles with start & stop technology using battery powered electric motor
only for idling.
(S.No. 42A of the notification No. 6/2006-Central Excise as amended vide S. No.
42A of the
notification No. 6/2011-Central Excise dated 01.03.2011 refers).
87.6 The exemption from excise duty on all goods falling under heading 8712
(Bicycles and
other cycles [including delivery tricycles], not motorized) is being withdrawn
and a concessional
duty @ 1% without CENVAT credit facility is being imposed on such goods. (S.No.
24 of the
notification No.10/2006-C.E. is omitted vide notification No. 10/2011-Central
Excise dated
01.03.2011 refers. S.No. 107 of the notification No.1/2011-C.E dated 01.03.2011
and S.No. 66 of
the notification No.2/2011-C.E dated 01.03.2011 refers).
87.7 A concessional rate of excise duty @ 5% is being extended to specified
part of Hybrid
motor vehicles, namely, battery pack, battery charger, AC/DC electric motors and
motor
controllers till 31.03.2013. (S.No. 35A of the notification No. 6/2006-Central
Excise as amended
vide S.No. 35A of the notification No.6/2011-Central Excise dated 01.03.2011
refers).
Chapter 88
88.1 A Tariff rate of 5% is being prescribed for all goods falling under
tariff heading 8801
(Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft).
However these
goods would be subject to the concessional duty @ 1% without CENVAT credit
facility.
(Finance bill 2011 and S.No. 108 of the notification No. 1/2011-Central Excise
dated 01.03.2011
refers).
88.2 A Tariff rate of 5% is being prescribed for all goods falling under
tariff heading 8804
(Parachutes [including dirigible parachutes and par gliders] and rotochutes;
parts thereof and
accessories thereto). However these goods would be subject to the concessional
duty @ 1%
without CENVAT credit facility. (Finance bill 2011 and S.No. 109 of the
notification No.
1/2011-Central Excise 01.03.2011 refers).
88.3 A Tariff rate of 5% is being prescribed for all goods falling under
tariff heading 8805
(Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers;
parts of the
foregoing articles). However these goods would be subject to the concessional
duty @ 1%
without CENVAT credit facility. (Finance bill 2011 and S.No. 110 of the
notification No.
1/2011-Central Excise 01.03.2011 refers).
Chapter 89
89.1 A Tariff rate of 5% is being prescribed for all goods falling under
tariff heading 8901 (Cruise ships, excursion boats, ferry-boats, cargo ships barges and similar
vessels for the transport
of persons or goods). However these goods would be subject to the concessional
duty @ 1%
without CENVAT credit facility. (Finance bill 2011 and S.No. 111 of the
notification No. 1/2011
-Central Excise dated 01.03.2011 refers).
89.2 A Tariff rate of 5% is being prescribed for all goods falling under
tariff heading 8904
(Tugs and pusher craft). However these goods would be subject to the
concessional duty @ 1%
without CENVAT credit facility. (Finance bill 2011 and S.No. 112 of the
notification No.
1/2011-Central Excise dated01.03.2011 refers).
89.3 A Tariff rate of 5% is being prescribed for all goods falling under
tariff heading 8905
(Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the
navigability of which is
subsidiary to their main function; floating docks; floating or submersible
drilling or production
platforms). However these goods would be subject to the concessional duty @ 1%
without
CENVAT credit facility. (Finance bill 2011 and S.No. 113 of the notification No.
01/2011-
Central Excise dated 01.03.2011 refers).
89.4 A Tariff rate 5% is being prescribed for all goods falling under tariff
heading 8906 90 00 (other vessels , including warships and lifeboats other than rowing boats) except
warships.
However these goods would be subject to the concessional duty @ 1% without
CENVAT credit
facility. (Finance bill 2011 and S.No. 114 of the notification No.
01/2011-Central Excise dated
01.03.2011 refers).
89.5 The availment of CENVAT credit by the ship breakers is being restricted
to 85% of the
CVD paid at the time of importation of the ships for breaking. (S.No. 3 (1) (b)
of the notification
No. 3/2011-Central Excise (NT) dated 01.03.2011 refers)
CHAPTER 90
No change