Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 27th February, 2010
Notification No.10/2010 – Central Excise
Amends Exempts excisable goods of the First Schedule
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 makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.
4/2006-Central Excise, dated the 1st March, 2006 , published in the Gazette of
India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006,
namely:-
In the said notification,-
(I) in the Table, -
(i) against S.No. 1, in column (4),-
(a) for the entry relating to item (i) of column (3), the entry “Rs.185 per
tonne” shall be substituted;
(b) for the entry relating to item (ii) of column (3), the entry “Rs.315 per
tonne” shall be substituted;
(ii) against S.No. 1A, in column (4),-
(a) for the entry relating to item (i) of column (3), the entry “Rs.290 per
tonne” shall be substituted;
(b) for the entry relating to item (ii) of column (3), the entry “10% of retail
sale price” shall be substituted;
(iii) against S. No. 1B, for the entry in column (4), the entry “Rs.215 per
tonne” shall be substituted;
(iv) against S. No. 1C, for the entry in column (4), the entry “10% or Rs.290
per tonne, whichever is higher” shall be substituted;
(v) against S. No. 1D, for the entry in column (4), the entry “Rs.375 per tonne”
shall be substituted;
(vi) against S. No. 16, for the entry in column (4), the entry “4%” shall be
substituted ;
(vii) against S. No. 17, in column (4),-
(a) for the entry relating to item (i) of column (3), the entry “Rs. 6.35 per
litre” shall be substituted;
(b) for the entry relating to item (ii) of column (3), the entry “Rs. 7.50 per
litre” shall be substituted;
(viii) against S. No. 19, in column (4),-
(a) for the entry relating to item (i) of column (3), the entry “Rs. 2.60 per
litre” shall be substituted;
(b) for the entry relating to item (ii) of column (3), the entry “Rs. 3.75 per
litre” shall be substituted;
(ix) against S. No. 36, in the entry in column (4), for the figure and symbol,
“8%” ,the figure and symbol “10%” shall be substituted;
(x) against S. No. 46, in the entry in column (4), for the figure and symbol,
“8%” ,the figure and symbol “10%” shall be substituted;
(xi) against S. No. 52B, for the entry in column (4), the entry “10%” shall be
substituted;
(xii) against S. No. 52C, for the entry in column (4), the entry “10%” shall be
substituted;
(xiii) against S. No. 52D, for the entry in column (4), the entry “10%” shall be
substituted;
(xiv) against S. No. 52E, for the entry in column (4), the entry “10%” shall be
substituted;
(xv) against S. No. 52F, for the entry in column (4), the entry “10%” shall be
substituted;
(xvi) against S. No. 52G, for the entry in column (4), the entry “10%” shall be
substituted;
(xvii) after S.No.65 and the entries relating thereto, the following shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “65A |
32 |
Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh)
and supplied to -
(i) Bank Note Press, Dewas
(ii) Currency Note Press, Nasik
(iii) India Security Press Nasik and
(iv) Security printing press, Hyderabad
(v) Bhartiya Reserve Bank Note Mudran Limited, Mysore
(vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony. |
Nil |
-”; |
(xviii) after S.No. 66 and the entries relating thereto, the following shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “66A |
330124, 3301 25, 33019051, 33019059, 33019060 |
(i)Fractionated/ De-terpenated Mentha oil (DTMO),
(ii) De-mentholised Oil (DMO),
(iii)Spearmint oil,
(iv)Mentha Piperita oil
(v) Any intermediate or by-products arising in the manufacture of
Menthol , other than (i) to (iv) above. |
Nil |
-”; |
(xix) against S. No. 68A, for the entry in column (4), the entry “10%” shall be
substituted;
(xx) against S. No. 71, for the entry in column (4), the entry “10%” shall be
substituted;
(xxi) against S. No. 80A, for the entry in column (4), the entry “10%” shall be
substituted;
(xxii) against S. No. 80B, for the entry in column (4), the entry “10%” shall be
substituted;
(xxiii) for S. No. 82 and the entries relating thereto, the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “82 |
4007 00 10 |
Latex rubber thread |
4% |
-”; |
(xxiv) against S. No. 82A, for the entry in column (4), the entry “10%” shall be
substituted;
(xxv) after S.No. 85 and the entries relating thereto, the following shall be in
serted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “85A. |
4016 95 90 |
Toy balloons made of natural rubber latex |
Nil |
-”; |
(xxvi) against S. No. 86, for the entry in column (4), the entry “10%” shall be
substituted;
(xxvii) against S. No. 86B, for th e entry in column (4), the entry “10%” shall
be substituted;
(xxviii) against S. No. 87, for the entry in column (4), the entry “10%” shall
be substituted;
(xxix) against S. No. 87B, for th e entry in column (4), the entry “10%” shall
be substituted;
(xxx) against S. No. 87C, for th e entry in column (4), the entry “10%” shall be
substituted;
(xxxi) after S.No. 96A and the entries relating thereto, the following shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “96B. |
48184010 |
Baby and clinical diapers |
10% |
- |
| 96C |
48184090 |
Sanitary napkins |
10% |
- |
| 96D |
48184090 |
All goods other than sanitary napkins |
Nil |
- |
| 96E |
481910 |
Cartons, boxes and cases, of corrugated paper or paperboard |
4% |
12”; |
(II) in the Annexure, after Con dition No.11, the following shall be inserted,
namely:-
| Condition No. |
Conditions |
| “12. |
The exemptio n shall be applicable to units manufacturing cartons,
boxes or cases, as the case may be, starting from the stage of bought
out Kraft paper and not having the facility to manufacture Kraft paper
in t he same factory.”. |
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal notification number 4/2006-Central Excise, dated the 1st
March, 2006 was published in the Gazette of India, Extraordinary, vide number
G.S.R. 94(E), dated the 1st March, 2006, and last amended vide notification No.
23/2009-Central Excise, dated the 12th August, 2009, published vide number
G.S.R. 571(E), dated the 12th Augus t, 2009.