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) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), 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. 49/2003-Central Excise, dated the 10th June, 2003, which was published in the Gazette of India, Extraordinary, vide number G.S.R. 471(E), dated the 10th June, 2003, namely:-
In the said notification,-
(a) for the SCHEDULE, the following SCHEDULE shall be substituted, namely:-
“SCHEDULE
SI.
No.
Goods or Activity to be exempted
Excise
classification
Heading / Subheading
/tariff
item
Sub-class
under NIC
classification
1998
ITC (HS),
classification
4/6/8 digit
(1) (2) (3) (4) (5)
1. Floriculture – – 0603/060120/
06029020/
06024000
2. Medicinal herbs and aromatic herbs-processing – –
3. Honey – – 040900
4. Horticulture and Agro based industries such as 15135-15137
and 15139
(a) Sauces, Ketchup and the other goods of
heading 2103
2103
(b) Fruit Juices and fruit pulp 2202 90 20
(c) Jams, Jellies, vegetable juices, puree,
pickles and other goods of Chapter 20
20
(d) Preserved fruits and vegetables
(e) Processing of fresh fruits and vegetables
including packaging
(f) Processing, preservation, packaging of
mushrooms.
5. Food processing industry excluding those
included in the negative list as per Annexure
1901 to 1904
6. Sugar and its by products – – 17019100
7. Silk and silk products 5004, 5005,
5006 or 5007
17116
8. Wool and wool products 5101 to 5113 17117
9. Woven fabrics (Excisable ga rments) – – 6101 to 6117
10. Sports goods and articles and equipments for
general physical exercise and equipment for
adventure sports/activities, tourism
9506
11. Paper and paper products excluding those in
negative list as per Annexure
– – –
12. Pharmaceutical products 3003 to 3006
13. Information and Communication Technology
Industry Computer hardware Call centres
8471 30006/7
14. Bottling of Mineral water 2201
15. Eco-tourism Hotels, resorts, spa, entertainment/
amusement parks and ropeways
– 55101
16. Industrial gases (based on atmosphere fraction)
17. Handicrafts
18. Non-timber forest product based industries.”;
(b) for the ANNEXURE, the following ANNEXURE shall be substituted, namely:-
“ANNEXURE
SI.
No.
Good or Activity not to be exempted
Excise
classification
Chapter/ heading/
sub-heading
/tariff item
Sub-class
under NIC
Classific ation
1998
(1) (2) (3) (4)
1. Tobacco and tobacco products including cigarettes and pan
masala
2401 to 2403 and
2106
1600
2. Thermal Power Plant (coal and oil based) 40102/40103
3. Coal washeries or dry coal processing
4. Inorganic chemicals, excluding medicinal grade oxygen (2804 40
10), medicinal grade hydrogen peroxide (2847 00 00),
compressed air (2851 00 30)
28
5. Organic chemicals excluding Provitamins or vitamins, hormones
(2936 or 2937), Glycosides (2938), sugars (2940 00 00) Sugar
reproduction by synthesis not allowed as also downstream
industries for sugar
29 24117
6. Tanning and dyeing extracts, tanins and their derivatives, dyes,
colours, paints and varnishes, putty, fillers and other mastics,
inks
32 24113/24114
7. Marble and mineral substances not classified elsewhere 2502 00 00
2503 to 2522,
2525 to 2530
14106/14107
8. Flour mill or rice mill 1101 00 00 15311
9. Foundries using coal
10. Mineral fuels, mineral oils and products of their distillation;
Bituminous substances: Mineral waxes
27
11. Synthetic rubber products 4002 24131
12. Cement clinkers and asbestos, raw including fibre 2523 10 00, 2524
13. Explosive (including industrial explosives, detonators and fuses,
fireworks, matches, propellant powders and other goods of
heading 3601 to 3606)
3601 to 3606 24292
14. Mineral and chemical fertilizers 3102 to 3105 2412
15. Insecticides, fungicides, herbicides and pesticides
(basic manufacture and formulation)
3808 24211/24219
16 Fibre glass and articles thereof 7019 26102
17. Manufacture of pulp-wood pulp, mechanical or chemical
(including dissolving pulp)
47 21011
18. Branded aerated water or soft drinks (non-fruit based) 2201 10 20
2202 10 10
15541/15542
19. Paper 4801 21011to
21019
Writing or printing paper for printing of educational textbooks 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
4802
Maplitho paper supplied to a Braille press against an indent
placed by the National Institute for Visually Handicapped,
Dehradun
4802
Newsprint, in rolls or sheets 4801
Kraft paper supplied to a Braille press against an indent placed
by the National Institute for Visually Handicapped, Dehradun
4804
Sanitary towel and tampons, napkins and napkin liners for babies
and similar sanitary articles
4818
Cigarette paper, whether or not cut to size or in the form of
booklets or tubes
4813
Grease -proof paper 4806 20 00
Toilet or facial tissues and other goods 4803
Paper and paper board, laminated internally with bitumen, tar or
asphalt
4807
Carbon or similar copying paper 4809 10
Products consisting of sheets of paper or paperboard,
impregnated, coated or covered with plastics and other goods of
tariff item 4811 41 00, 4811 49 00, 4811 51 00 or 4811 59 00
4811 41 00,
4811 49 00,
4811 51 00, or
4811 59 00
Paper and paper board, coated, impregnated or covered with wax
and other goods of tariff item 4811 60 00
4811 60 00
20. Plastics and articles thereof 3909 to 3915
21. Industries, notified under the Doon Valley notification [S.O.
102(E), dated the 1st February, 1989] as amended from time to
time, issued by the Ministry of Environment and Forests, in the
Doon Valley area of the State of Uttranchal.”.
[F.No. 334/3/2006-TRU]
(Ajay)
Under Secretary to the Government of India
Note:- The principal notification No. 49/2003-Central Excise, dated the 10th June, 2003, was published in
the Gazette of India, Extraordinary, vide number G.S.R. 471(E), dated the 10th June, 2003 and was last
amended by notification No. 27/2004-Central Excise, dated the 9th July, 2004 [G.S.R 418 (E), dated the
9th July, 2004].