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Government of India Ministry of Finance Notification No. 12 /2012-Central Excise
January, 19th 2015
[TOBE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

                                 GOVERNMENT OF INDIA
                                  MINISTRY OF FINANCE
                               (DEPARTMENT OF REVENUE)

                                                                New Delhi, the 17th March, 2012

                          Notification No. 12 /2012-Central Excise

    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) and in supersession of (i) notification of the Government of
India in the Ministry of Finance ( Department of Revenue), No. 3/2005-Central Excise, dated the
24th February,2005 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 95(E), dated the 24th February,2005,(ii) notification No. 3/2006-
Central Excise, dated the1st March,2006, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 93 (E), dated the1st March,2006,(iii) notification
No. 4/2006-Central Excise, dated the 1st March,2006 , published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 94 (E) dated the 1st
March,2006,(iv) notification No. 5/2006-Central Excise, dated the1st March,2006 , published in
the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i), vide number G.S.R 95 (E)
dated the1st March,2006,(v) notification No. 6/2006-Central Excise, dated the 1st March, 2006,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 96 (E) dated the1st March,2006, and (vi) notification No. 10/2006-Central Excise, dated
the1st March,2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 100 (E) dated the 1st March,2006, except as respects things done
or omitted to be done before such supersession, the Central Government, 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 read with relevant List appended hereto and
falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Excise Tariff Act), as
are given in the corresponding entry in column (2) of the said Table, from so much of the duty
of excise specified thereon under the First Schedule to the Excise Tariff Act, as is in excess of
the amount calculated at the rate specified in the corresponding entry in column (4) of the said
Table and subject to the relevant conditions annexed to this notification, if any, specified in the
corresponding entry in column (5) of the Table aforesaid:
    Provided that nothing contained in this notification shall apply to the-
    goods specified against serial number 296 and 297 of the said Table after the 31st day of
March, 2013.
        Explanation 1.- For the purposes of this notification, the rates specified in column (4)
of the said Table are ad valorem rates, unless otherwise specified.
        Explanation 2.- For the purposes of this notification, brand name means a brand 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 as to indicate, a connection in the course of trade between the product and a
person using such name or mark with or without any indication of the identity of that person.






                                             Table
    Sl.     Chapter or          Description of excisable goods                Rate       Condition
    No.     heading or                                                                     No.
            sub-heading
            or tariff item
            of the First
            Schedule
     (1)          (2)                            (3)                           (4)           (5)
      1     040291 10        Condensed milk                                    Nil            -
            04029920
      2     0902             Tea, including tea waste                          Nil            -
      3     1108 12 00,      Maize starch, potato starch, tapioca starch       6%             -
            1108 13 00,
            1108 14 00,
            or 11 08 19
      4     1301 90 13       Compounded asafoetida, commonly                   Nil            -
                             known as 'heeng'
      5     1301 90 99       Lac                                               Nil            -
      6     1302 20 00       All goods                                         Nil            -
      7     1302             Vegetable saps and extracts, used within          Nil            -
                             the factory of their production for the
                             manufacture of medicaments which are
                             exclusively used in Ayurvedic, Unani or
                             Siddha systems
      8     7 or 13          Guar meal or guar gum refined split               Nil            -
      9     1507 to 1515     All goods other than crude palm stearin           Nil            -
     10     1516 (except     All goods                                         Nil            -
            1516 10 00)
     11     1517 90          All goods (other than margarine and
            or 1518          similar edible preparations)                      Nil            -
     12     16 or 19 -       Food preparations, including food
            (except                                                            Nil            -
            1905)            preparations containing meat, which are
                             prepared or served in a hotel, restaurant
                             or retail outlet whether or not such food is
                             consumed in such hotel, restaurant or
                             retail outlet
13   20             Food preparations, including food              Nil      -
                    preparations containing fruits and
                    vegetables , which are prepared or served
                    in a hotel, restaurant or retail outlet
                    whether or not such food is consumed in
                    such hotel, restaurant or retail outlet
14   1701           Sugar (other than khandsari sugar),-
                     (a) Required by the Central Government      `38 per    -
                                                                  quintal
                    to be sold under clause (f) of sub-section
                    (2) of section 3 of the Essential
                    Commodities Act, 1955 (10 of 1955)                      -
                    (b) Other sugar                              ` 71 per
                                                                 quintal
15   1701 13 20,    All goods                                      Nil      -
     1701 14 20
16   1701 91 00     Bura, makhana,      mishri,   hardas   or      Nil      -
                    battasa(patashas)

17   1703           Molasses (Other than produced in the           Nil      -
                    manufacture of sugar by the vacuum pan
                    process), for use in the manufacture of
                    goods other than alcohol
18   1703           All goods                                    `750 per   -
                                                                   MT
19   1704 90        Sugar confectionery (excluding white           6%       -
                    chocolate and bubble gum)
20   1801 or 1802   Following goods, namely:-                      Nil      -
     or 1803        (a)     Cocoa beans whole or broken,
                    raw or roasted;
                    (b)     Cocoa shells, husks, skins and
                    other cocoa waste; and
                    (c)     Cocoa paste whether or not de-
                    fatted

21   1901           Food preparations put up in unit                 Nil        5
                    containers and intended for free dis-
                    tribution to economically weaker sections
                    of the society under a programme duly
                    approved by the Central Government or
                    any State Government.
22   1901 20 00     Dough for preparation of bakers' wares of      Nil      -
                    heading 1905
23   1901 10 90    All goods, which are not put up in unit         Nil   -
     or            containers (other than food preparations
     1901 90 90
                   containing malt or malt extract or cocoa
                   powder in any proportion)
24   1902          The following goods, namely :-                  Nil   -
                   (a) Seviyan (vermicelli)
                   (b) all goods, other than put up in unit
                   containers
25   1904          All goods which are not put up in unit          Nil   -
                   containers
26   1904 10 10,   All goods                                       6%    -
     1904 10 30,
     1904 10 90,
     1904 30 00
     and
     1904 90 00
27                 Biscuits cleared in packaged form, with         Nil   -
     1905 31 00
     or            per kg. retail sale price equivalent not
     1905 90 20    exceeding `100
                    Explanation 1. ­ For the purposes of this
                   entry, "retail sale price" means the
                   maximum price at which the excisable
                   goods in packaged form may be sold to
                   the ultimate consumer and includes all
                   taxes, local or otherwise, freight, transport
                   charges, commission payable to dealers,
                   and all charges towards advertisement,
                   delivery, packing, forwarding and the
                   like, as the case may be, and the price is
                   sole consideration for such sale.
                   Explanation 2. - For the purposes of this
                   entry, per kg. retail sale price equivalent`
                   shall be calculated in the following
                   manner, namely :-
                   If the package contains X gm of biscuits
                   and the declared retail sale price on it
                   is ` Y, then, the per kg. retail sale
                   price equivalent = (Y*1000)/X
                   Illustration.- If the package contains 50
                   gm of biscuits and the declared retail sale
                   price on it is `2, then, per kg. retail sale
                   price equivalent = ` (2*1000)/50 = `40
28   1905 32 19    Wafer biscuits                               6%        -
        or
     1905 32 90
29   18, 19, 20,   Ice-cream and non-alcoholic beverages,       Nil       -
     21 or 22      prepared and dispensed by vending
                   machines.
30   2102          Yeast                                        Nil       -
31   Any           Processed food products of soya              6%        -
     Chapter
32   2106          Texturised vegetable proteins (soya bari).   Nil   -

33   2106          Prasad and Prasadam                          Nil   -
34   2106 90 11    All goods                                    6%        -

35   2106 90 20    All goods                                    12%   -
36   2106 90 20    All goods containing not more than 15%       6%    6
                   betel nut
37   2106 90       Sweetmeats (known as 'misthans' or           Nil   -
                   'mithai' or by any other name), namkeens,
                   bhujia, mixture, chabena and       similar
                   edible preparations in ready for
                   consumption form, papad and jaljeera
38   2106 90 99    Food preparations not cleared in sealed      Nil   -
                   containers
39   2201 90 90    Waters not cleared in sealed containers      Nil   -

40   2207 20 00    All spirits (other than denatured ethyl      Nil   -
                   alcohol of any strength)
41   2401          Unmanufactured tobacco or tobacco            Nil   -
                   refuse, other than bearing a brand name

42   2402 10 10    Hand-rolled cheroots with per cheroot        12%   -
                   retail sale price equivalent not exceeding
                   ` 3.
                   Explanation 1 .- For the purposes of this
                   entry, "hand-rolled cheroot" means a
                   tobacco product manufactured by
                   manually rolling tobacco leaves
                   wrapped in an outer covering of tobacco
                   leaf without the aid of power or
                   machine, with both ends cut flat
                   Explanation 2. - For the purposes of this
                   entry, "retail sale price" shall have the
                   same meaning as given in Explanation
                  1 at Sl. No. 27

43   2403 11 10   Tobacco, used for smoking through              12%      -
                  'hookah' or 'chilam', commonly known as
                  'hookah' tobacco or 'gudaku'
44   2403 11 10   Hookah or gudaku tobacco, not bearing a         Nil     -
                  brand name

45   2403 11 90   Other smoking tobacco, not bearing a           12%      -
     or           brand name
     2403 19 90
46   2403 19 21   Biris, other than paper rolled biris,           Nil     7
                  manufactured without the aid of
                  machines, by a manufacturer by whom or
                  on whose behalf no biris are sold under a
                  brand name, in respect of first clearances
                  of such biris for home consumption by or
                  on behalf of such manufacturer from one
                  or more factories up to a quantity not
                  exceeding 20 lakhs cleared on or after the
                  1st day of April in any financial year
47   2403 19 21   All goods                                     `10 per   -
                                                               thousand
48   2403 19 90   All goods                                     `21 per   -
                                                               thousand
49   2403 91 00   All goods, not bearing a brand name              Nil    -
50   2403 99 90   Other manufactured tobacco and                  12%     -
                  manufactured tobacco substitutes, not
                  bearing a brand name
51   2523 29      All goods, manufactured and cleared in
                  packaged form,-                              6%+` 120   1
                  (i)    from a mini cement plant               PMT

                  (ii)    other than from a mini cement 12%+` 120         -
                  plant                                    PMT

52   2523 29      All goods, whether or not manufactured         12%      -
                  in a mini cement plant, other than those
                  cleared in packaged form:
                  Provided that where the retail sale price
                  of the goods are not required to be
                  declared under the Legal Metrology
                  (Packaged Commodity) Rules,2011 and
                  thus not declared the duty shall be
                  determined as in the case of goods cleared
                    in other than packaged form
                    Explanation.- For the purposes of Sl.
                    Nos. 51 and 52,-
                    mini cement plant means-
                    (i)     a factory using vertical shaft kiln,
                    with installed capacity not exceeding 300
                    tonnes per day or 99,000 tonnes per
                    annum and the total clearances of cement
                    produced by the factory, in a financial
                    year, shall not exceed 1,09,500 tonnes; or
                    (ii)    a factory using rotary kiln, with
                    installed capacity not exceeding 900
                    tonnes per day or 2,97,000 tonnes per
                    annum and the total clearances of cement
                    produced by the factory, in a financial
                    year, shall not exceed 3,00,000 tonnes

53   2523 10 00     All goods                                       12%       -

54   2515 12 20     Marble slabs and tiles                          `30       -
     2515 12 90                                                      per
     6802 21 10                                                    square
     or                                                            meter
     6802 21 90
55   2503 00 10     All     goods     for   manufacture     of     Nil        2
                    fertilizers
56   2601 to 2617   Ores                                           Nil         -
57   2619           Slag arising in the manufacture of iron        Nil         -
                    and steel
58   27             Naphtha or natural gasoline liquid for use     Nil      2 and 3
                    in the manufacture of fertilizer, if such
                    fertilizer is cleared as such from the
                    factory of production
59   27             Naphtha or natural gasoline liquid for         Nil      2 and 3
                    use in the manufacture of ammonia:
                    Provided that such ammonia is used in
                    the manufacture of fertilizers and the
                    fertilizer so manufactured is cleared as
                    such from the factory of production
60   27             Naphtha used in a fertilizer plant during      Nil      2 and 3
                    shut-down and start-up periods
61   27             Naphtha and natural gasoline liquid            Nil      2 and 3
                    intended              for            use-
                    (i) within the heavy water plant at
                Vadodara or Tuticorin or Hazira or Thal
                for the manufacture of synthesis gas or
                ammonia or steam, which are to be
                utilised in the manufacture of heavy water
                in such plants;
                (ii) by M/s Gujarat State Fertilizers and
                Chemicals Ltd., Vadodara or M/s
                Southern Petro Chemicals Industrial
                Corporation, Tuticorin, or M/s Krishak
                Bharati Co-operatives Ltd. (KRIBHCO),
                Hazira or M/s Rashtriya Chemicals and
                Fertilizers Ltd. (RCF), Thal for the
                manufacture of synthesis gas or ammonia
                or steam and if the synthesis gas or
                ammonia or steam so manufactured is
                supplied respectively to the heavy water
                plants at Vadodara or Tuticorin or Hazira
                or Thal for the manufacture of heavy
                water in such Plants
62   27         Furnace oil intended for use as feedstock     Nil   2 and 3
                in the manufacture of fertilizers
63   27         Bio-gas                                       Nil      -
64   27         Lean gas obtained from natural gas.           Nil      -
65   27         Residues of petroleum oils or of oils         Nil   2 and 3
                obtained from bituminous minerals,
                including heavy petroleum stock, low
                sulphur heavy stock and other residual
                fuel oils falling under heading 2713 of the
                First Schedule, intended for use as
                feedstock in the manufacture of fertilizers
66   27 or 28   Synthesis gas, if used in the manufacture     Nil      -
                of heavy water
67   2701       All goods                                     1%      25
68   2710       Kerosene received by the factory from the     Nil      4
                refinery intended for use in the
                manufacture of linear alkyl benzene or
                heavy alkylate and returned by the factory
                to the refinery from where such kerosene
                is received, or to a warehouse of such
                refinery
                Explanation.-For the purposes of this
                entry,-
                (a) the quantity of kerosene consumed in
                    the manufacture of linear alkyl benzene
                    or heavy alkylate shall be calculated by
                    subtracting from the quantity of kerosene
                    received by the factory manufacturing
                    linear alkyl benzene or heavy alkylate, the
                    quantity of mineral oil, falling under
                    heading 2710 of the said Schedule,
                    generated in such manufacture and
                    returned by the factory to a refinery, or a
                    warehouse, as the case may be;
                    (b) warehouse means a warehouse
                    approved under rule 20 of the Central
                    Excise Rules, 2002;
                    (c) refinery means a unit which makes
                    kerosene either from crude petroleum oil
                    or natural gas
69    2710          Avgas                                           6%        -
70    2710          Motor spirit commonly known as petrol,-
                    (i) intended for sale without a brand         `6.35 per   -
                    name;                                           litre
                    (ii) other than those specified at (i)        `7.50 per   -
                                                                    litre

70A   2710 12 11,   All goods, other than goods at serial No.        14%      -;
      2710 12 12,   70
      2710 12 13,
      2710 12 20,
      2710 12 90
71    2710 19 30    High speed diesel (HSD),-
                    (i) intended for sale without a brand           Nil       -
                    name;
                    (ii) other than those specified at (i)        `` 3.75     -
                                                                  per litre

72    2710          Kerosene for ultimate sale through public       Nil       -
                    distribution system
73    2710          The following goods, namely:-                   14%       -
                    (a)Food grade hexane
                    (b) Naptha
74    2710          5% ethanol blended petrol that is a blend,-     Nil       -
                    (a) consisting, by volume, of 95% motor
                    spirit, (commonly known as petrol), on
                    which the appropriate duties of excise
            have been paid and of 5% ethanol on
            which the appropriate duties of excise
            have been paid; and
            (b) conforming to Bureau of Indian
            Standards        specification      2796.
            Explanation.-For the purposes of this
            entry appropriate duties of excise shall
            mean the duties of excise leviable under
            the First Schedule and Second Schedule
            to the Central Excise Tariff Act, 1985 (5
            of 1986), the additional duty of excise
            leviable under section 111 of the Finance
            (No.2) Act, 1998 (21 of 1998) and the
            special additional excise duty leviable
            under section 147 of the Finance Act,
            2002 (20 of 2002), read with any relevant
            exemption notification for the time being
            in force
75   2710   10% ethanol blended petrol that is a         Nil   -
            blend,-
            (a) consisting, by volume, of 90% Motor
            spirit, (commonly known as petrol), on
            which the appropriate duties of excise
            have been paid and of 10% ethanol on
            which the appropriate duties of excise
            have been paid; and
            (b) conforming to Bureau of Indian
            Standards        specification      2796.
            Explanation.-For the purposes of this
            entry,  appropriate duties of excise shall
            mean the duties of excise leviable under
            the First Schedule and Second Schedule
            to the Central Excise Tariff Act, 1985 (5
            of 1986), the additional duty of excise
            leviable under section 111 of the Finance
            (No.2) Act, 1998 (21 of 1998) and the
            special additional excise duty leviable
            under section 147 of the Finance Act,
            2002 (20 of 2002), read with any relevant
            exemption notification for the time being
            in force.
76   2710   High speed diesel oil blended with alkyl     Nil   -
            esters of long chain fatty acids obtained
                    from vegetable oils, commonly known as
                    bio-diesels, up to 20% by volume, that is,
                    a blend, consisting 80% or more of high
                    speed diesel oil, on which the appropriate
                    duties of excise have been paid and, up to
                    20% bio-diesel on which the appropriate
                    duties of excise have been paid.

                    Explanation.- For the purposes of this
                    entry, appropriate duties of excise shall
                    mean the duties of excise leviable under
                    the First Schedule and Second Schedule
                    to the Central Excise Tariff Act, 1985 (5
                    of 1986), the additional duty of excise
                    leviable under section 133 of the Finance
                    Act, 1999 (27 of 1999) and the special
                    additional excise duty leviable under
                    section 147 of the Finance Act, 2002 (20
                    of 2002), read with any relevant
                    exemption notification for the time being
                    in force.
 77   2710 19 20    Aviation turbine fuel                           8%       -
 78   2710 19 40    Light diesel oil                              14% +      -
                                                                 `2.50 per
                                                                   litre
78A    2710 20 00   All goods                                        14%     -;


 79   2711 11 00    Liquefied natural gas                          Nil       -
 80   2711 12 00,   Liquefied petroleum gases (LPG)                8%        -
      2711 13 00,
      2711 19 00
 81   2711 12 00,   Liquefied Propane and Butane mixture,          Nil       -
      2711 13 00,   Liquefied Propane, Liquefied Butane and
      2711 19 00    Liquefied Petroleum Gases (LPG) for
                    supply to household domestic consumers
                    at subsidised prices under the public
                    distribution system Kerosene and
                    Domestic LPG Subsidy Scheme, 2002 as
                    notified by the Ministry of Petroleum and
                    Natural Gas, vide notification No.P-
                    20029/18/2001-PP, dated the 28th
                    January, 2003
82   2711         Liquefied petroleum gases (LPG)               Nil   -
                  received by the factory from the refinery
                  intended for use in the manufacture of
                  Propylene or Di-butyl Para Cresol
                  (DBPC) and returned by the factory to the
                  refinery from where such liquefied
                  petroleum gases (LPG) were received.

                  Explanation.-For the purposes of this
                  entry, the amount of Liquefied Petroleum
                  Gases consumed in the manufacture of
                  propylene shall be calculated by
                  subtracting from the quantity of Liquefied
                  Petroleum Gases received by the factory
                  manufacturing propylene the quantity of
                  Liquefied Petroleum Gases returned by
                  the factory to the refinery, declared as
                  such under rule 20 of the Central Excise
                  Rules, 2002, from which such Liquefied
                  Petroleum Gases were received
83   2711         Petroleum gases and other gaseous             Nil   -
                  hydrocarbons received by the factory
                  from the refinery intended for use in the
                  manufacture of polyisobutylene or
                  Methyl Ethyl Ketone (MEK) and returned
                  by the factory to the refinery from where
                  such petroleum gases and other gaseous
                  hydrocarbons are received

                  Explanation.-For the purposes of this
                  entry, the quantity of the petroleum gases
                  and     other    gaseous      hydrocarbons
                  consumed in the manufacture of
                  polyisobutylene shall be calculated by
                  subtracting from the quantity of the said
                  gases     received    by     the    factory
                  manufacturing      polyisobutylene      the
                  quantity of the said gases returned by the
                  factory to the refinery, declared as such
                  under rule 20 of the Central Excise Rules,
                  2002, which supplied the said gases
84   2711 21 00   Natural gas (other than compressed            Nil   -
                  natural gas)
85   28   Steam                                              Nil      -
86   28   Sulphuric acid, oleum, oxygen and                  Nil      2
          ammonia used in the manufacture of
          fertilizers
87   28   Sulphuric acid used in a fertilizer plant for      Nil      -
          demineralisation of water
88   28   Ammonia used in a fertilizer plant in              Nil      -
          refrigeration and purification process
89   28   Ammonium chloride and manganese                    Nil      -
          sulphate         intended     for       use­
          (a) as fertilizers; or
          (b) in the manufacture of fertilizers,
          whether directly or through the stage of
          an intermediate product
          Explanation.-For the purposes of this
          entry, fertilizers shall have the meaning
          assigned to it under the Fertilizer
          (Control) Order, 1985
90   28   Gold potassium cyanide manufactured 12% of the              -
          from gold and used in the electronics value of
          industry                                      such gold
                                                        potassium
                                                          cyanide
                                                        excluding
                                                         the value
                                                          of gold
                                                        used in the
                                                        manufactu-
                                                        re of such
                                                           goods

91   28   The following goods namely-,                      Nil       -
          (i)     Gold potassium cyanide solution
          used within the factory of production for
          manufacture of -,
                  (a)    Zari
                  (b)    gold jewellery
          (ii)    All goods used within the factory
          of production for manufacture of goods
          falling under Chapter 71

92   28   Thorium oxalate                                   Nil       -
93    28             The following goods-                          Nil   8
                     (a) Enriched KBF4 (enriched potassium
                     fluroborate);
                     (b) Enriched elemental boron
94    28              Nuclear fuel                                 Nil   -
95    2801 20 00     Iodine                                        6%    -
96    2804 10 00     Hydrogen, consumed within the factory         Nil
                     of production
97    2804 30 00     Nitrogen-                                     Nil   -
                     (i) for use in the manufacture of heavy
                     water;
                     (ii) in liquid form, for use in processing
                     and storage of semen for artificial
                     insemination of cattle; or
                    (iii)consumed within factory of production
98    2804 40 90     The following goods, for use in the           Nil   -
      or             manufacture of heavy water, namely:-
      2814           (i) Oxygen
                     (ii) Ammonia(anhydrous or in aqueous
                           solution)

99    2805 11       Nuclear grade sodium                           Nil   9

100   2805 19 00    Potassium metal for use in a heavy water       Nil   -
                    plant
101   2808 00 10,   All goods used in the manufacture of           Nil   2
      2809 10 00,   fertilizers
      2809 20 10
      or
      2809 20 20
102   2811 29 50    Sulphur dioxide and sulphur trioxide,          Nil   -
       or
      2811 29 90    consumed in the manufacture of sulphuric
                    acid, within the factory of production
103   2833 29       Agricultural grade zinc sulphate               Nil   -
                    ordinarily used as micronutrient
104   2853          The following goods used within the            Nil   -
                    factory of production, namely:-
                    (i)Distilled or conductivity water and
                    water of similar purity
                    (ii) Liquid air (whether or not any fraction
                    has been removed)
105   28 or 29      The bulk drugs specified in List 1             Nil   -

                    Explanation.-For the purposes of this
                 entry, the expression bulk drugs, means
                 any pharmaceutical, chemical, biological
                 or plant product including its salts, esters,
                 stereo-isomers       and        derivatives,
                 conforming to pharmacopoeial or other
                 standards specified in the Second
                 Schedule to the Drugs and Cosmetics
                 Act, 1940 (23 of 1940), and which is used
                 as such or as an ingredient in any
                 formulation.
106   28 or 29   The goods specified in List 2, used for the        Nil       2
                 manufacture of bulk drugs specified in
                 List 1
107   28 or 38   The following goods­                               12%       -
                 (a) Supported catalysts of any of the             of the
                 following metals, namely:-                       value of
                 (i) Gold                                        material ,
                 (ii) Silver                                       if any,
                 (iii) Platinum                                  added and
                 (iv) Palladium                                      the
                 (v) Rhodium                                      amount
                 (vi) Iridium                                     charged
                 (vii) Osmium                                     for such
                 (viii) Ruthenium;                               manufact-
                 (b) compounds of the following metals,              ure
                 for making such catalysts and
                 manufactured out of used or spent
                 catalysts of such metals or metals
                 recovered from old or used articles; or
                 both, namely:-
                 (i) Gold
                 (ii) Silver
                 (iii) Platinum
                 (iv) Palladium
                 (v) Rhodium
                 (vi) Iridium
                 (vii) Osmium
                 (viii) Ruthenium.
108   28, 29, 30 or   The      following     goods,      namely,
      38              (A) Drugs or medicines including their
                      salts and esters and diagnostic test kits,
                                                                   Nil   -
                      specified in List 3 or List 4 appended to
                      the notification of the Government of
                      India in the erstwhile Ministry of Finance
                      (Department of Revenue), No.12/2012-
                      Customs, dated the 17th March, 2012,
                      dated the 17th March, 2012)
                      (B) Bulk drugs used in the manufacture of
                      the drugs or medicines at (A)                Nil   2


109   28, 29 or 30    All goods used within the factory of         Nil   -
                      production for the manufacture of drugs
                      or medicines which are fully exempted
                      from duty of excise
110   29              2-Cyanopyrazine                              Nil   -

111   2902 43 00      p-Xylene                                     6%    -

112   29 or 38        Gibberellic acid                             Nil   -

113   29 or 38        Alkyl esters of long chain fatty acids       Nil   -
                      obtained from vegetable oils, commonly
                      known as bio-diesels.
114   28, 29 or 30    The bulk drugs or formulations specified     Nil   -
                      in List 3
115   29              Menthol                                      Nil   -
116   30              Menthol crystals                             Nil   -
117   30              Diagnostic kits for detection of all types   Nil   -
                      of hepatitis
118   30              All types of contraceptives                  Nil   -
119   30              Desferrioxamine injection or deferiprone     Nil   -
120   30              Formulations manufactured from the bulk      Nil   -
                      drugs specified in List 1

                      Explanation.-For the purposes of this
                      entry, the expression formulation
                      means medicaments processed out of or
                      containing one or more bulk drugs, with
                      or without the use of any pharmaceutical
                      aids (such as diluent, disintegrating
                      agents, moistening agent, lubricant,
                      buffering agent, stabiliser or preserver)
                  which are therapeutically inert and do not
                  interfere    with      therapeutical     or
                  prophylactic activity of the drugs, for
                  internal or external use, or in the
                  diagnosis, treatment, mitigation or
                  prevention of disease in human beings or
                  animals, but shall not include any
                  substance to which the provisions of the
                  Drugs and Cosmetics Act, 1940 (23 of
                  1940) do not apply
121   30          Cyclosporin                                   Nil   -
122   30          Medicaments       (including     veterinary   Nil   -
                  medicaments) used in bio-chemic systems
                  and not bearing a brand name

123   30          Oral re-hydration salts                       Nil   -

124   30 or any   Nicotine polacrilex gum                       6%    -
      Chapter
125   30 or any   Drugs and materials                           Nil   10
      Chapter
126   3002        Vaccines specified under the National         Nil   -
                  Immunisation program
127   31          All goods, other than those which are         Nil   -
                  clearly not to be used in the manufacture
                  of other fertilizers, whether directly or
                  through the stage of an intermediate
                  product.
128   31          All goods, other than those which are         1%    25
                  clearly not to be used as fertilisers
129   32          Wattle extract, quebracho extract,            Nil   -
                  chestnut extract

130   32          Nitrocellulose lacquers produced in           Nil   -
                  Ordnance factories belonging to the
                  Central Government and intended for
                  consumption for defence purposes or for
                  supply to the Department of Central
                  Government
131   32          Security ink manufactured by Bank Note        Nil   -
                  Press, Dewas (Madhya Pradesh) and
                  supplied to ­
                  (i) Bank Note Press, Dewas
                  (ii) Currency Note Press, Nasik
                     (iii) India Security Press Nasik
                     (iv) Security printing press, Hyderabad
                     (v) Bhartiya Reserve Bank Note Mudran
                     Limited, Mysore
                     (vi) Bhartiya Reserve Bank Note Mudran
                     Limited, Salbony
132   3202 90 30     Enzymatic preparations for pretanning       Nil    -

133   3204 or 3809   Finishing agents, dye carriers to           Nil    -
                     accelerate the dyeing or fixing of dye-
                     stuffs, printing paste and other products
                     and preparations of any kind used in the
                     same factory for the manufacture of
                     textiles and textile articles
134   33             Henna powder, not mixed with any other      6%     -
                     ingredient
135   3301 24,       (i)Fractionated/de-terpenated mentha oil    Nil    -
      3301 25,       (DTMO),
      3301 90 51,    (ii)De-mentholised oil (DMO),
      3301 90 59,
                     (iii)Spearmint oil,
      3301 90 60
                     (iv)Mentha piperita oil
                     (v)Any intermediate or by-products
                     arising in the manufacture of menthol ,
                     other than (i) to (iv)

136   3304 20 00,    Kumkum (including sticker kumkum),           Nil   -
      3304 99 40     kajal, sindur, alta or mahavar
      and 3307 90
137    3401 19 42    Laundry soaps produced by a factory          Nil   -
                     owned by the Khadi and Village indus-
                     tries Commission or any organisation
                     approved by the said Commission for the
                     purpose of manufacture of such soaps
138    3402 90 20    Sulphonated castor oil, fish oil or sperm    Nil   -
                     oil
139   3504 00 91     Isolated soya protein                       6%     -

140   3507 90 40     Pectin esterase pure used in food           Nil    -
                     processing sector
141   3605 00 10   Matches, in or in relation to the            Nil   -
      or           manufacture of which, none of the
      3605 00 90   following processes is ordinarily carried
                   on with the aid of power, namely:-
                   (i) frame filling;
                   (ii) dipping of splints in the composition
                   for match heads;
                   (iii) filling of boxes with matches;
                   (iv) pasting of labels on match boxes,
                   veneers or cardboards;
                   (v) packaging
142   3605 00 10   Matches, in or in relation to the            6%    -
      or           manufacture of which, any or both the
      3605 00 90   processes of Frame filling` and Dipping
                   of splints in the composition for match
                   heads` are carried out with the aid of
                   power
143   37           Colour         positive        unexposed     Nil   -
                   cinematographic film in rolls of any size
                   and length and colour negative unexposed
                   cinematographic film in rolls of 400 feet
                   and 1000 feet.
144   38           Concrete mix manufactured at the site of     Nil   -
                   construction for use in construction work
                   at such site

145   3818         Silicon wafers                               Nil   -
146   39           Urea formaldehyde resins or binders          Nil   -
                   captively consumed within the factory of
                   production, in the manufacture of particle
                   board in respect of which exemption is
                   claimed under notification No. 49/2003
                   CE and 50/2003 CE both dated
                   10/06/2003
147   3901         Plastic materials reprocessed in India out    Nil   -
      to           of the scrap or the waste of goods falling
      3914         within Chapters 39, 54, 56, 59, 64, 84, 85,
                   86, 87, 90, 91, 92, 93, 94, 95 and 96

                   Explanation.- For the removal of doubts,
                   it is hereby clarified that nothing
                   contained in this exemption shall apply to
                   plastic materials reprocessed in an export-
                   oriented undertaking and brought to any
                   other place in India
148   3904         Plastic material commonly known as            Nil   -
                   polyvinyl chloride compounds (PVC
                   compounds), used in the factory of its
                   production for the manufacture of goods
                   which are exempt from the whole of the
                   duty of excise leviable thereon or are
                   chargeable to Nil rate of duty
149   3923 90 20   Aseptic bags                                  6%    -

150   4005         The following goods, namely:-                 Nil   -
                   (a) Plates, sheets or strip, whether or not
                   combined with any textile material, in
                   relation to the manufacture of which no
                   CENVAT credit of the duty paid on
                   inputs used has been availed ; or
                   (b) Used within factory of production for
                   the manufacture of excisable goods
                   falling within First Schedule to the Excise
                   Tariff Act
151   4007 00 10   Latex rubber thread                           6%    -
152   4008 11 10   Plates, sheets or strips of micro-cellular    Nil   -
                   rubber but not of latex foam sponge, used
                   in the manufacture of soles, heels or soles
                   and heels combined, for footwear

153   4011         Tyres, flaps and tubes used in the            Nil   2
      or           manufacture of-
      4012         (a) power tillers of heading 8432 of the
      or
                   First Schedule to the Excise Tariff Act;
      4013
                   (b) two-wheeled or three-wheeled motor
                   vehicles specially designed for use by
                   handicapped persons
154   4011 50,     Pneumatic tyres and inner tubes, of           Nil   -
      4011 69 00,     rubber, of a kind used on/in bicycles,
      4011 99 00,     cycle -rickshaws and three wheeled
      4013 20 00      powered cycle rickshaws
      or
      4013 90 50
155   4016            Rice rubber rolls for paddy de-husking         Nil      -
                      machine
156   4016 95 90      Toy balloons made of natural rubber latex      Nil      -
157   4401, 4402,     All goods                                      Nil      -
      4403 or 4404
158   4408            Veneer sheets and sheets for Plywood           Nil      -
                      (whether or not sliced) and other wood
                      sawn lengthwise, sliced or peeled,
                      whether or not planed, sanded or finger
                      jointed, of a thickness not exceeding
                      6mm used within factory of production
                      for the manufacture of goods falling
                      under headings 4419, 4420 or 4421.
159   45, 48, 68,     Parts of main battle tanks intended to be      Nil   2 and 11
      73, 84, 85 or   used in the manufacture of such tanks
      87
160   4707            Waste paper and paper scrap                    6%       -

161   4707            Recovered (waste and scrap) paper or           Nil      -
                      paper board, arising from writing or
                      printing paper ,in the course of printing of
                      educational textbooks
162   48              Paper splints for matches, whether or not      Nil      -
                      waxed, Asphaltic roofing sheets
163   48              Paper and paperboard or articles made          6%      12
                      there from manufactured, starting from
                      the stage of pulp, in a factory, and such
                      pulp contains not less than 75% by
                      weight of pulp made from materials other
                      than bamboo, hard woods, soft woods,
                      reeds (other than sarkanda) or rags
164   48              Newsprint, in reels                            Nil      -
165    4802           (a)     Security paper (cylinder mould        Nil   -
                      vat made), manufactured by the Security
                      Paper Mill, Hoshangabad, and supplied to
                      the Bank Note Press, Dewas, the
                      Currency Note Press, Nashik, the India
                      Security Press, Nashik, the Security
                      Printing Press, Hyderabad, Bhartiya
                      Reserve Bank Note Mudran Limited,
                      Mysore, or the Bhartiya Reserve Bank
                      Note Mudran Limited, Salbony;
                      (b) Intermediate products arising during
                                                                    Nil   -
                      the course of manufacture of the security
                      paper, and used within the factory of its
                      production for pulping
166    4802            Mould vat made watermarked bank note         Nil   -
                      paper, procured by the Bank Note Press,
                      Dewas, the Currency Note Press, Nasik,
                      the India Security Press, Nasik, the
                      Security Printing Press, Hyderabad, the
                      Bhartiya Reserve Bank Note Mudran
                      Limited, Mysore, or the Bhartiya Reserve
                      Bank Note Mudran Limited, Salbony
167    4802 or 4804   Maplitho paper or kraft paper supplied to     Nil   -
                      a Braille press against an indent placed by
                      the National Institute for Visually
                      Handicapped, Dehradun
168    4810           Light weight coated paper weighing upto       Nil   -
                      70 g/m2, procured by actual users for
                      printing of magazines
169    4811 59 10     All goods                                     6%    -
       or
       4823 70 10
170    4817           Letter envelopes, inland letter cards and     Nil   -
                      post cards of Department of Posts,
                      Government of India.
171    4819 10        Cartons, boxes and cases, of corrugated       6%    13
                      paper or paperboard whether or not pasted
                      with duplex sheets on the outer surface
172    5307 10 10     Jute Yarn                                     Nil   -
       5307 20 00
172A     54 or 55     Polyester staple fibre or polyester           Nil   -
                      filament yarn, manufactured from plastic
                      scrap or plastic waste including waste
                  polyethylene terephthalate bottles

173   5607 90     Of jute or other textile bast fibres of         Nil    -
                  heading 5303
174   5808        All goods, not subjected to any process         Nil    -

175   5810        All goods manufactured without the aid          Nil    -
                  of vertical type automatic shuttle em-
                  broidery machines operated with power
176   5908        Tubular knitted gas mantle fabric,              Nil    -
                  whether or not impregnated, for use in
                  incandescent gas mantles
177   63          Mosquito        nets     impregnated    with    6%     -
                  insecticide
178   63          Indian National Flag                            Nil     -
179   64          Footwear subjected to any one or more of        Nil    14
                  the following processes, namely:
                  (i)     packing       or     repacking;    or
                  (ii) labelling or re labelling of containers;
                  or
                  (iii) adoption of any other treatment to
                  render the footwear marketable to the
                  consumer.
                  Explanation.-For the removal of doubts,
                  it is clarified that this exemption shall not
                  apply if any of the processes mentioned
                  above results in alteration in the retail
                  sale price already declared on the
                  footwear
180   64          Footwear of retail sale price not               Nil    15
                  exceeding ` 500 per pair.
                  Explanation.-"retail sale price means
                  the maximum price at which the
                  excisable goods in packaged form may be
                  sold to the ultimate consumer and
                  includes all taxes, local or otherwise,
                  freight, transport charges, commission
                  payable to dealers, and all charges
                  towards advertisement, delivery, packing,
                  forwarding and the like, as the case may
                  be, and the price is the sole consideration
                  for sale.
181          64   Footwear-chappal (sole without upper,            Nil   15
                  to be attached to the foot by thongs
                  passing over the in-step but not even
                     round the ankle) commercially known as
                     hawai chappal, of material other than
                     leather of retail sale price not exceeding
                     ` 500 per pair.
                     Explanation.-The expression retail sale
                     price shall have the same meaning as
                     specified in Sl. No. 180
182   6406 (except   All goods                                      6%    -
      6406 90 40
      and 6406 90
      50)
183   Any Chapter    Parts of umbrellas and sun umbrellas           6%    -
                     including umbrella panels
184   6603           Parts of walking sticks, seat sticks, whips,   6%    -
                     riding-crops and the like
185   68             Goods, in which more than 25% by               Nil   -
                     weight of red mud, press mud or blast fur-
                     nace slag or one or more of these
                     materials, have been used
186   68 (except     Goods manufactured at the site of              Nil   -
      6804, 6805,    construction for use in construction work
      6811, 6812     at such site
      and 6813)
                     Explanation.-For the purposes of this
                     entry, the expression site` means any
                     premises made available for              the
                     manufacture of goods by way of a
                     specific mention in the contract or
                     agreement for such construction work,
                     provided that the goods manufactured at
                     such premises are solely used in the said
                     construction work only.
187   68 or 69       Stoneware, which are only salt glazed          Nil   -

188   71             Primary gold converted with the aid of         Nil   -
                     power from any form of gold other than
                     gold ore, concentrate or dore bar.
                     Explanation.-For the purposes of this
                     entry, primary gold means gold in any
                     unfinished or semi finished form and
                     includes ingots, bars, blocks, slabs,
                     billets, shots, pellets, rods, sheets, foils
                     and wires.
189   71   Gold bars, other than tola bars, bearing      3%   -
           manufacturer`s engraved serial number
           and weight expressed in metric units
           manufactured in a factory starting from
           the stage of-
           (a) Gold ore or concentrate;
           (b) Gold dore bar; or
           (c) Silver dore bar
           Explanation.- For the purposes of this
           entry , gold dore bar` shall mean dore
           bars having gold content not exceeding
           95% and silver dore bar` shall mean
           dore bars having silver content not
           exceeding 95% accompanied by an assay
           certificate issued by the mining company,
           giving details of composition
190   71   Silver manufactured in a factory starting     4%   -
           from the stage of-
           (a)     Silver ore or concentrate;
           (b)     Silver dore bar; or
           (c)     Gold dore bar.
           Explanation.- For the purposes of this
           entry, gold dore bars` and silver dore
           bar` shall have the same meaning as in S.
           No. 189
191   71   The following goods manufactured or
           produced during the process of copper
           smelting starting from the stage of copper
           ore or concentrate in the same factory
           namely:-
           (i)gold bars, other than tola bars, bearing   3%   -
           manufacturer`s or refiner`s engraved
           serial number and weight expressed in
           metric units and gold coin of purity not
           below 99.5%;
           (ii)Silver in any form, except silver coins
                                                         4%   -
           of purity below 99.9%
192   71             (I) Articles of goldsmiths` or silversmiths`    Nil   -
                     wares of precious metal or of metal clad
                     with precious metal, not bearing a brand
                     name;
                      (II) Strips, wires, sheets, plates and foils   Nil   -
                     of gold, used in the manufacture of
                     articles of jewellery and parts thereof;
                     (III) Precious and semi-precious stones,        Nil   -
                     synthetic stones and pearls.
                     Explanation.-For the purposes of entries
                     (I), (II) and (III) as the case may be, -
                     (i)      metal         shall      include,--
                     (a) any alloy in which any of the metals
                     specified in this entry at item No.(I)
                     predominates by weight over each of the
                     other metals specified in such item or any
                     other      metal      in     such      alloy;
                     (b) any alloy in which the gold content is
                     not less than 37.5 per cent by weight;
                     (ii) 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.

193   71             Platinum, palladium, rhodium, iridium,          Nil   -
                     osmium and ruthenium in their primary
                     forms, that is to say, any unfinished or
                     semi-finished form including ingots, bars,
                     blocks, slabs, billets, shots, pellets, rods,
                     sheets, foils and wires.
194   7105           Dust and powder of synthetic precious or        6%    -
                     semi- precious stones
195   7105 or 7112   Dust and powder of natural precious or          Nil   -
                     semi-precious stones; waste and scrap of
                     precious metals or metals clad with
                     precious metals, arising in course of
                     manufacture of goods falling in Chapter
                   71

196   7106,        Strips, wires, sheets, plates and foils of    Nil   -
                   silver
197   7106 10 00   Silver, other than silver mentioned in        Nil   -
      7106 91 00   Sl.Nos.190 and 191
      or
      7106 92 90
198   7108         Gold arising in the course of manufacture     Nil   -
                   of zinc by smelting
199    7113
                   (I) Articles of jewellery;                    1%    25
                   (II) Articles of silver jewellery
                                                                 Nil   -
200    7114        (I)    Articles     of   goldsmiths`     or   1%    25
                   silversmiths` wares of precious metal or
                   of metal clad with precious metal,
                   bearing a brand name;
                   (II) Gold coins of purity 99.5% and           Nil   -
                   above and silver coins of purity 99.9%
                   and above, bearing a brand name when
                   manufactured from gold or silver
                   respectively on which appropriate duty
                   of customs or excise has been paid
                   Explanation.- For the purposes of this
                   exemption,-
                   (1) 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 a brand
                   name,
201   72             Hot rolled or cold rolled sheets and strips   Nil   16 and 17
                     cut or slit on job-work

202   7204 21 90     Waste and scrap arising out of                Nil       -
                     manufacture of cold rolled stainless steel
                     patties or pattas

203   7219           Patties or pattas when subjected to any       Nil       -
      or
      7220           process other than cold rolling

204   7222           Circles used within the factory of            Nil       -
                     production in the manufacture of utensils
205   73             Castings and forgings, cleared for            Nil      18
                     manufacture of sewing machines or chaff
                     cutters (whether known as toka machine
                     or by any other name) used for cutting
                     animal fodder
206   7305           All goods fabricated at site of work for      Nil       -
       or            use in construction work at such site
      7308
207   7315           Chains of vehicles of heading 8712            Nil       -
208   7317 00 11     Animal shoe nails                             Nil       -
209   7321 or 9405   Bio-gas lights, bio-gas stoves and hot        Nil       -
                     plates of iron or steel, specially designed
                     to operate using bio-gas
210   7326 19 90     Forgings and forged products of iron or       Nil       -
                     steel used in the manufacture of parts and
                     accessories of cycle and cycle rickshaws
                     falling under Chapters 40, 73, 83, 85, 87
                     or 95
211   7326 20 10     All goods                                     Nil       -
212   7323 or 7615   Pressure cookers                              6%        -
      19 10
213   7402 or 7403   Unrefined copper and unwrought copper,        Nil      19
                     intended for use in the manufacture of
                     utensils or handicrafts
214   7404           Waste and scrap used within the factory       Nil       -
                     of production for the manufacture of
                     unrefined or unwrought copper, copper
                     sheets or circles and handicrafts
215   7408           Copper wires of refined copper and of         Nil       -
                     copper alloys of which the maximum
                     cross-sectional dimension does not
                     exceed 0.315 mm and used for the
                     manufacture of imitation Zari
216   7409           All goods other than trimmed or                 Nil          19
                     untrimmed sheets or circles of copper,
                     intended for use in the manufacture of
                     utensils or handicrafts
217   7409           Trimmed or untrimmed sheets or circles        ``3500      19 and 20
                     of copper, intended for use in the           per metric
                     manufacture of handicrafts or utensils         tonne
218   7409           Copper strip and foil, intended to be used      Nil           -
      or             for manufacture of imitation Zari
      7410
219   7601           Unwrought aluminium, whether or not             Nil          21
                     alloyed, intended for use in manufacture
                     of utensils
220   7602           Aluminium waste and scrap used within           Nil           -
                     the factory of production for the
                     manufacture of unwrought aluminium
                     plates and sheets
221   7604 or 7608   Aluminium extrusions, square tubes and          Nil          2
      or             round tubes of aluminium used in the
      7609 00 00     manufacture of ­

                     (1) artificial limbs; or
                     (2) any of the following rehabilitation
                     aids, namely:-
                     (i) Somi brace
                     (ii) Ash brace
                     (iii) Taylor brace
                     (iv) Four post collars
                     (v) Thumb splint
                     (vi) Finger splint
                     (vii) Axilla crutches
                     (viii) Elbow crutches
                     (ix) Walking frames
                     (x) Wheel chair or tricycle components
                     (xi) Braille shorthand machine
                     (xii) Folding cane for blind

222   7606           Aluminium plates and sheets (other than         Nil       16 and 21
                     circles), intended for use in manufacture
                     of utensils
223   7606           Aluminium circles                            `2500 per    16 and 21
                                                                   metric
                                                                     tonne
224   82              Pencil sharpeners and blades thereof            Nil       -

225   82              Tools of two or more of the headings            Nil      22
                      8202 to 8205, put up in sets
226   8201            All goods                                       Nil       -

227   8211 or 8214    Knives                                          Nil       -
228   84               Coir processing machinery specified in         Nil       -
                      List 4, supplied under Integrated Coir
                      Development Project being implemented
                      by the Government of Kerala
229   84              The     following     goods,     namely:-       Nil       -
                      (i) Manually operated rubber roller
                      machines; and
                      (ii) Manually operated copra dryers.
230   84, 85, 90 or   Machinery or equipment specified in List       6%         -
      any other       5
      Chapter
231   84 or any       Machinery or equipment for use in silk          Nil       -
      other Chapter   textile industry as specified in List 6
232   84 or any       Goods specified in List 7 intended to be        Nil    2 and 3
      other Chapter   used 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 and
                      marine        produce        and        meat

233   84 or any       The      following      goods,     namely:-     Nil      23
      other Chapter   (1) All items of machinery, including
                      instruments, apparatus and appliances,
                      auxiliary      equipment       and     their
                      components or parts required for setting
                      up     of     water    treatment     plants;
                      (2) Pipes and pipe fittings needed for
                      delivery of water from its source to the
                      plant (including the clear treated water
                      reservoir, if any, thereof), and from there
                      to     the      first    storage      point;
                      (3) Pipes and pipe fittings of outer
                      diameter exceeding 10 cm when such
                      pipes are integral part of the water supply
                    projects
                    Explanation.- For the purposes of this
                    entry, water treatment plants includes a
                    plant for desalination, demineralisation or
                    purification of water or for carrying out
                    any similar process or processes intended
                    to make the water fit for human or animal
                    consumption, but does not include a plant
                    supplying water for industrial purposes
234   8401          Nuclear fuel                                    Nil      -




235   8413          Power driven pumps primarily designed           6%       -
                    for handling water, namely, centrifugal
                    pumps (horizontal and vertical), deep
                    tube-well turbine pumps, submersible
                    pumps, axial flow and mixed flow
                    vertical pumps
236   8413 or       Hand pumps and parts thereof                    Nil      -
      8414 90
237   8414 90 12    Parts of bicycle pumps                          Nil      -
238   8414 20 10,   All goods                                       Nil      -
      8414 20 20
      or
       8414 90 12
239   8421 21       Water purification equipment, based on          Nil      -
      (except       following                     technologies:-
      84212120)     (a) Ultra-filtration technology using
                    polyacrylonite        membranes            or
                    polysulphone          membranes            or
                    (b) Arsenic removal technology using
                    ceramic micro-filtration membrane; or
                    (c) Reverse osmosis technology using
                    thin film composite membrane (TFC); or
                    (d) Candle-less terracotta water filtration
240   8421 21       Water filtration or purification equipment      6%       -

241   8421 21 20    Replaceable kits of all water filters except    6%       -
                    those operating on reverse osmosis
                    technology
242   8424 90 00    Parts of mechanical appliances of a kind        Nil
                    used in agriculture or horticulture
243   8428 20 11    Conveyor belt system used in-                   Nil   2 and 3
                    (i)     Cold storage facilities for the
                    preservation, storage, transport or
                     processing of agricultural, apiary,
                     horticultural, dairy, poultry, aquatic and
                     marine produce and meal; and
                     (ii)    Mandis and warehouses for
                     storage of food grains and sugar
244   8430 or 8705   (i) Drilling rigs falling under heading         12%   46
                     8430, mounted on motor vehicle chassis
                     manufactured       from     chassis      and
                     compressor on which the duty of excise
                     leviable under the First Schedule has
                     already been paid;
                     (ii) Drilling rigs mounted on motor             12%   46
                     vehicle chassis falling under heading
                     8705, manufactured from chassis and
                     compressor on which the duty of excise
                     leviable under the First Schedule has
                     already been paid.
                     Explanation.-For the purposes of entries
                     (i) and (ii), value of the drilling rig shall
                     be its value, excluding the value of the
                     chassis and compressor used in such
                     drilling rig
245   8434           All goods                                       Nil   -

246   8442 50 20     Lithographic plates used within the             Nil   -
                     factory of its production for printing pur-
                     poses
247   8443           High speed cold-set web offset rotary           6%    -
                     double width four plate wide printing
                     machines with a minimum speed of
                     70,000 copies per hour
248   8443           High speed heat-set web offset rotary           6%    -
                     printing machines with a minimum speed
                     of 70,000 copies per hour

249   Any Chapter    Mailroom equipment, namely:-                    6%    -
                     (i) Overhead Conveyor Gripper;
                     (ii) Stacker;
                     (iii) Wrapper;
                     (iv) Labeler;
                     (v) Strapper;
                     (vi) Inserter;
                     (vii)Delivery Conveyor compatible for
                     use with the printing machines specified
                     at Sl. No. 247 and 248
250   8443 99        Parts for the manufacture of printers        6%    2 and 3
                     falling under sub-heading 8443 32
251   8445, 8448,    Goods required by a jute mill for making     Nil     3
      8483 (except   jute textiles
      84831010)
      8484, 8487
      90 00
252   8446           Automatic shuttle looms                      6%       -
253   8446           Shuttle less projectile looms                6%       -
254   8452 90        All goods                                    Nil      -
255   8471 70 or     The following goods, namely:-                6%       -
      8473 30 or     (a) Microprocessor for computer, other
      8523           than motherboards;
                     (b) Floppy disc drive;
                     (c) Hard disc drive;
                     (d) CD-ROM drive;
                     (e) DVD drive /DVD writers;
                     (f) Flash memory;
                     (g) Combo drive
256   Any Chapter    Parts of DVD drive, DVD writer, combo        6%       -
                     drive, CD-ROM drive

257   8481 80 41     All goods                                    Nil      -
      or
      8481 90 10
258   8483 10 10     All goods                                    6%       -
259   8483 10 10     Crank shafts for sewing machines, other      Nil      -
                     than those with in-built motors.
260   85             Batteries for goods as specified against     6%      24
                     Sl.No.274

261   85             Battery packs of Lithium ion batteries       6%    2 and 3
                     supplied to the manufacturer of Hybrid or
                     electric vehicle
262   8502           Diesel generating sets assembled, at site    Nil      -
                     of installation, from duty paid engine and
                     generators
263   8512           Dynamos, head lamps, side lamps, tail        Nil      -
                     lamps of vehicles of heading 8712

264   8523           Recorded video cassettes intended for        6%       -
                     television broadcasting and supplied in
                     formats such as Umatic, Betacam or any
                     similar format
265   8523            CD-ROMs containing books of an                Nil   -
                      educational nature, journal, periodicals
                      (magazines) or news paper
266   8523            (a)     Any customised software (that is      Nil   -
                      to say, any custom designed software,
                      developed for a specific user or client),
                      other than packaged software or canned
                      software
                      Explanation.- For the purposes of this
                      entry, packaged software or canned
                      software means software developed to
                      meet the needs of variety of users, and
                      which is intended for sale or capable of
                      being sold, off the shelf.
267   8523 29 10      Audio cassettes                               Nil   -
268   85279911        Portable receivers for calling, alerting or   6%    -
                      paging
269   8539            Vacuum and gas filled bulbs of retail sale    6%    -
                      price not exceeding ` 20/- per bulb
270   8539 31 10      Compact Fluorescent Lamps (CFL)               6%    -

271   8541 40 20      Light      emitting     diodes   (electro-    6%    3
                      luminescent) for the manufacture of
                      goods specified as Sl. No. 321
272   85 or any       (a) Parts, components and accessories of      Nil   2
      other Chapter   mobile handsets including cellular
                      phones.
                      (b) Parts, components of battery chargers
                      and hands-free headphones and PC
                      connectivity cable of mobile handsets
                      including cellular phones;
                      (c) sub- parts of (a) and (b).
273   87   The     following      goods      namely:-

           (i) Motor vehicles falling under headings         12%        -
           8702 and 8703 cleared as ambulances
           duly fitted with all fitments, furniture and
           accessories necessary for an ambulance
           from the factory manufacturing such
           motor vehicles;
           (ii) Motor Vehicles falling under 8702            12%        26
           and 8703 for transport of up to thirteen
           persons, including the driver (other than
           three wheeled motor vehicles for
           transport of up to seven persons), which
           after clearance has been registered for use
           solely as ambulance;
           (iii) Motor vehicles falling under heading        80%        26
           8702, 8703 for transport of up to thirteen       of the
                                                            excise
           persons, including the driver (other than      paid at the
           three wheeled motor vehicles), which            time of
           after clearance has been registered for use    clearance
           solely as taxi
274   87   Electrically operated vehicles, including         6%         -
           two and three wheeled electric motor
           vehicles
           Explanation.- For the purposes of this
           entry, electrically operated vehicles
           means vehicles which are run solely on
           electrical energy derived from an external
           source or from one or more electrical
           batteries fitted to such road vehicles and
           shall include electric motor-assisted cycle
           rickshaws driven by rechargeable solar
           batteries, also known as soleckshaw`
275   87   Motor vehicles fitted with diesel                Rate of     -
           generating sets intended for supply to the         duty
           Ministry of Defence for official purposes.     applicable
                                                            on the
           Explanation.- For the purposes of this
                                                             diesel
           entry, value of motor vehicle shall be         generating
           deemed to be equal to the value of the          set fitted
           generating set fitted to such vehicle            on the
                                                            motor
                                                            vehicle
276   87     (i) Motor vehicles principally designed       Nil   27
             for the transport of more than six persons,
             excluding the driver, including station
             wagons; and
             (ii) Motor vehicles for the transport of
             goods (other than those specially
             designed for the transport of compressed
             or liquefied gases), falling under heading
             8704; and
             (iii) three wheeled motor vehicles
277   8701   All goods (except road tractors for semi-     Nil   -
             trailers of engine capacity more than 1800
             cc)

278   8703   Hybrid motor vehicles                         12%   -
             Explanation. - For the purpose of this
             entry, hybrid motor vehicle means a
             motor vehicle, which uses a combination
             of battery powered electric motor and an
             internal combustion engine to power the
             vehicle to drive trains, but does not
             include such micro-hybrid motor vehicle
             with start and stop technology, using
             battery powered electric motor only while
             in static condition
279   8703   Three wheeled vehicles for transport of       12%   -
             not more than seven persons, including
             the driver
280   8703   Cars (for the transport of up to seven        6%    28
             persons, including the driver) for
             physically handicapped persons

281   8704   Motor vehicles, other than petrol driven      12%   -
             dumpers of tariff item 8704 10 90


282   8704   Refrigerated motor vehicles                   6%    -

283   8705   Special purpose motor vehicles                Nil   29
284   8702, 8703     Following motor vehicles, namely:-
                     (i) Motor vehicles of engine capacity not         24%   -
                     exceeding 1500 cc; and
                     (ii) Motor vehicles of engine capacity
                                                                       27%   -
                     exceeding 1500 cc;


285   8702, 8703     Following motor vehicles of length not            12%   -
                     exceeding        4000       mm,      namely:-
                     (i) Petrol, Liquefied petroleum gases
                     (LPG) or compressed natural gas (CNG)
                     driven vehicles of engine capacity not
                     exceeding 1200cc; and
                     (ii) Diesel driven vehicles of engine
                     capacity not exceeding 1500 cc
                     Explanation.- For the purposes of this
                     entry, the specification of the motor
                     vehicle shall be determined as per the
                     Motor Vehicles Act, 1988 (59 of 1988)
                     and the rules made there under
286   8702,8703      Hydrogen vehicles based on fuel cell              12%   -
                     technology
                     Explanation.-For the purpose of this
                     entry, Hydrogen Vehicle means a
                     motor vehicle, that converts the chemical
                     energy of hydrogen to mechanical energy
                     by reacting hydrogen with oxygen in a
                     fuel cell to run electric motor to power the
                     vehicle drive trains
287   8702, 8703,    Three or more axled motor vehicles for            12%   -
      8704           transport of goods or for transport of eight
                     or more persons, including the driver
                     (other      than      articulated      vehicle)
                     Explanation.- For the purposes of this
                     entry, articulated vehicle means a motor
                     vehicle to which a trailer is attached in
                     such a manner that part of the trailer is
                     superimposed on, and a part of the weight
                     of the trailer is borne by the motor vehicle
288   8702,8703,     (1)Motor vehicles manufactured by a                     30
      8704 or 8716   manufacturer,         other       than      the
                     manufacturer of the chassis-
           (i)       (i) for the transport of more than six
                                                                       24%
                   persons but not more than twelve
                   persons, excluding the driver, including
                   station wagons;
                   (ii) for the transport of more than twelve
                                                                  12%
                   persons, excluding the driver;
                   (iii) for the transport of not more than six   24%
                   persons, excluding the driver, including
                   station wagons;
                   (iv) for the transport of goods, other than    12%
                   petrol driven;
                                                                  24%
                   (v) for the transport of goods, other than
                   mentioned against (iv)
                   (2)     Vehicles     of     heading    8716    12%   30
                   manufactured by a manufacturer, other
                   than the manufacturer of the chassis.
                   Explanation.-For the purposes of entries
                   (1) and (2), the value of vehicle shall be
                   the value of the vehicle excluding the
                   value of the chassis used in such vehicle
289   8706 00 21   The following goods, namely:-
      or 8706 00   (i) Chassis for use in the manufacture of      12%   2
      39           battery powered road vehicles
                   (ii) Chassis for three or more axled motor
                                                                  12%   -
                   vehicle (other than chassis for articulated
                   vehicle)
290   8706 00 43   The following goods, namely:-
      or           (i) Chassis for use in the manufacture of      14%   2
      8706 00 49   battery powered road vehicles
                   (ii)Chassis for three or more axled motor
                                                                  14%   -
                   vehicle (other than chassis for articulated
                   vehicle).
                   (iii)Motor chassis for vehicles of heading     14%   -
                   8704 (other than petrol driven) fitted with
                   engines, whether or not with cab
291   8706 00 43   For dumpers, other than petrol driven,         14%   -
                   other      than       those     designed,-
                   (a) for use off the highway;
                   (b) with net weight (excluding payload)
                   exceeding       eight      tonnes;    and
                   (c) for maximum pay-load capacity not
                   less than 10 tonnes
292   8706 00 49    Motor chassis for vehicles of heading              14%        -
                    8704 (petrol driven) fitted with engines,
                    whether or not with cab
292A 8706 00 29,                     All goods                         14%        -
     8706 00 42

293   8714          Parts and accessories of vehicles of               Nil        -
                    heading 8712 and 8713
294   8716          Trailers fitted with diesel generating sets       Rate of     -
                    intended for supply to the Ministry of             duty
                    Defence for official purposes.                  applicable
                    Explanation.-For the purposes of this             on the
                    entry, value of trailer shall be equal to the     diesel
                    value of the generating set fitted to such      generating
                    trailer                                          set fitted
                                                                      on the
                                                                      trailer
295   8716 20 00    All goods                                          Nil        -

296   Any Chapter   The following goods for use in the                 6%         2
                    manufacture of goods specified against
                    Sl. No.274, namely:-
                    (i) Battery pack;
                    (ii) Battery charger ;
                    (iii) AC or DC motor; and
                    (iv) AC or DC motor controller
297   Any Chapter   The following goods for use in the                 6%         2
                    manufacture of goods specified against
                    Sl. No. 278, namely:,
                    (i) Battery pack;
                    (ii) Battery charger ;
                    (iii) AC or DC motor; and
                    (iv) AC or DC motor controller
                    (v) Engine for HV(Atkinson cycle);
                    (vi)Transaxle for HV (split power
                    device);
                    (vii)Power control unit (inverter, AC/DC
                    converter, condenser);
                    (viii)Control ECU for HV,
                    (ix) Generator;
                    (x)Brake system for recovering;
                    (xi) Energy monitor; and
                    (xii)Electric compressor
298   Any Chapter   Kits for conversion of fossil fuel vehicles        6%         -
                    to hybrid motor vehicles
                    Parts of such kits specified at (a).               6%         -
                      Explanation.- For the purpose of this
                      entry, hybrid motor vehicle shall have
                      the same meaning as specified in Sl
                      .No.278
299   8802            All goods                                       Nil   31
300   8802            All goods                                       Nil   32
301   8802            All goods                                       Nil   33

302   8803            Parts of-                                       Nil   -
                      (i) goods falling under heading 8801; or
                      (ii) goods falling under tariff item 8802
                      60 00
303   Any Chapter     Parts including       pneumatic tyres of        Nil   34
                      rubber, new or retreaded (other than
                      rubber tubes), of aircraft of heading 8802
304   Any Chapter     Parts including       pneumatic tyres of        Nil   35
                      rubber, new or retreaded (other than
                      rubber tubes), of aircraft of heading 8802
305   88 or     any   Parts and testing equipment, for               Nil    3
      chapter         maintenance repair, and overhauling
                      (MRO) of aircraft falling under heading
                      8802 and specified against Sl. No. 448 of
                      the Table annexed to the notification of
                      the Government of India in the Ministry
                      of Finance (Department of Revenue),
                      No.12/2012-Customs, dated the 17th
                      March, 2012, for use by the MRO units:
                      Provided that the exemption under this
                      entry shall be subject to the conditions, if
                      any specified against Sl.No.448 of the
                      Table annexed to the said notification No.
                      12/2012-Customs ,dated 17th March,2012
306   8901            All goods, cleared by a person or entity       Nil    47
                      holding a general licence for foreign trade
                      under section 406 of the Merchant
                      Shipping Act,1958(44 of 1958) granted
                      by the Director General Shipping, for the
                      goods.
307   9003            Frames and mountings for spectacles,           6%     -
                      goggles or the like, of value below `500
                      per piece.

308   9004            Sunglasses or goggles, for correcting          6%     -
                      vision
309   9018 or 9019    (i) Parts and accessories of goods of         Nil   -
      or 9022         headings 9018 and 9019
                      (ii) Parts and accessories of apparatus for   Nil   -
                      medical, surgical, dental or veterinary
                      use, falling under heading 9022

310   9018            All goods (other        than   parts   and    6%    -
                      accessories thereof)
311   9019            All goods (other        than   parts   and    6%    -
                      accessories thereof)
312   9022            All goods for medical, surgical, dental       6%    -
                      and veterinary use(other than parts and
                      accessories thereof)
313   90              Coronary stents and coronary stent            Nil   -
                      systems for use with cardiac catheters.
314   90 or any       Blood Glucose Monitoring System               6%    -
      other Chapter   (Glucometer) and test strips
315   90 or any       Artificial kidney                             Nil   -
      other Chapter
316   90 or any       Parts of the following goods, namely:-        Nil   -
      other Chapter   (i) Crutches;
                      (ii) Wheel chairs;
                      (iii) Walking frames;
                      (iv) Tricycles;
                      (v) Braillers; and
                      (vi) Artificial limbs
317   90 or any       Assistive devices, rehabilitation aids and    Nil   -
      other Chapter   other goods for disabled, specified in List
                      32 appended to notification of the
                      Government of India in the Ministry of
                      Finance (Department of Revenue),
                      No.12/2012-Customs, dated the 17th
                      March, 2012
318   90 or any       Patent Ductus Arteriosus / Atrial Septal      6%    -
      other Chapter   Defect occlusion device
319   9101 or 9102    Braille watches                               Nil   -
320   9402            Medical, surgical, dental or veterinary       6%    -
                      furniture and parts thereof
321   85 or 94        LED lights or fixtures including LED          6%    -
                      Lamps
322   9405 91 00,     Parts of kerosene pressure lanterns           Nil   -
      9405 92 00      including gas mantles for use in kerosene
      or 9405 99      pressure lanterns
      00
323   9503            All goods (including parts and accessories    Nil   -
                      thereof)
324   9603 10 00     Brooms, consisting of twigs or other             Nil   -
                     vegetable materials, bound together, with
                     or without handles
325   9608 or        Following goods, namely:-
      3215 90        (i) Parts of pens;                               Nil   -
                     (ii) Parts (excluding refills) of ball point     Nil   -
                     pens;
                                                                      Nil   -
                     (iii) inks and parts of refills for ball point
                     pens
                     (iv)Refills and inks (not meant for retail       Nil   3
                     sale) used for manufacture of pens of
                     value not exceeding ` 200 per piece.
326   9608 or 9609   Parts of pencils including clutch pencils        Nil   2
                     used in the manufacture of such pencils
                     including clutch pencils
327   32,38,39, 44   Goods specified in List 9, for the               Nil   36
      or 70          manufacture of rotor blades for wind
                     operated electricity generators
328   Any Chapter    Parts used within the factory of                 Nil   -
                     production for manufacture of power
                     tillers of heading 8432
329   Any Chapter    Goods supplied for,-
                     (a) the official use of foreign diplomatic       Nil   37
                     or consular missions in India;
                      (b) the personal use of        diplomatic
                                                                      Nil   38
                     agents or career consular officers in India.
330   Any Chapter    The following goods, namely:-                    Nil   -
                     (i) Cement Bonded Particle Board;
                     (ii) Jute Particle Board;
                     (iii) Rice Husk Board;
                     (iv) Glass-fibre Reinforced
                     Gypsum Board (GRG)
                     (v) Sisal-fibre Boards;
                     (vi) Bagasse Board;and
                     (vii)Cotton Stalk Particle Board
331   Any Chapter    Goods required for,­                             Nil   39
                     (a) the substitution of ozone depleting
                     substances (ODS);
                     (b) the setting up of new projects with
                     non-ozone depleting substances (non-
                     ODS) technologies.
                     Explanation. - Goods for the purposes
                    of this entry means, goods which are
                    designed exclusively for non-ozone
                    depleting      substances      (non-ODS)
                    technology.
332   Any Chapter   Non-conventional energy devices or           Nil   -
                    systems specified in List 8
333   Any Chapter   The following goods namely:-                 Nil   3
                     (i) Parts used within the factory of
                          production or in any other factory
                          of the same manufacturer in the
                          manufacture of goods falling under
                          headings 8601 to 8606 ( except
                          Railway track machines falling
                          under tariff item 8604 00 00 );
                     (ii) All items of equipment including       Nil   48
                          machinery and rolling stock,
                          procured by or on behalf of Delhi
                          Metro Rail Corporation Ltd. for
                          use in- Delhi MRTS Project Phase
                          ­I ; and Specified corridors of
                          Delhi MRTS Project Phase-II,
                          comprising of the following:-
                          Vishwavidyalaya-       Jahangirpuri;
                          Central Secretariat-Qutab Minar
                          (via All India Institute of Medical
                          Sciences);         Shahdara-Dilshad
                          Garden; Indraprastha-New Ashok
                          Nagar; Yamuna Bank-Anand
                          Vihar ­Inter State Bus Terminus;
                          and Kirti Nagar-Mundaka(along
                          with operational Link to Shahdara
                          Rithala corridor).


334   Any Chapter   All goods manufactured in a factory and      Nil   40
                    used within the same factory for building
                    a body or fabrication or mounting or
                    fitting of structure or equipment on a
                    chassis falling under heading 8706 of a
                    motor vehicle of Chapter 87
335   Any Chapter   Parts of hearing aids                        Nil    -
336   Any Chapter   All goods supplied against International     Nil   41
                    Competitive Bidding.
337   Any Chapter   All items of machinery, including prime          Nil   42
                    movers, instruments, apparatus and
                    appliances, control gear and transmission
                    equipments, power cables used within the
                    power generation plant, auxiliary
                    equipment (including those required for
                    research and development purposes,
                    testing and quality control), as well as all
                    components (whether finished or not) or
                    raw materials for the manufacture of
                    aforesaid items and their components,
                    required for setting up of an ultra-mega
                    power project based on super-critical
                    thermal technology, with installed
                    capacity of 3960 MW or above, from
                    which power procurement has been tied
                    up through tariff based competitive
                    bidding.
                    Explanation.- For the removal of doubts,
                    it is clarified that goods required for
                    setting up of "Ultra Mega Power Projects"
                    include the goods required for
                    development of facilities such as ash
                    disposal system including ash dyke, water
                    intake including treatment and storage
                    facilities and coal transportation facilities
                    for such a project, notwithstanding the
                    fact that such facilities are set up inside or
                    outside the power plant's designated
                    boundary

338   Any Chapter   All items of machinery, including prime          Nil   43
                    movers, instruments, apparatus and
                    appliances, control gear and transmission
                    equipments, power cables used within the
                    power generation plant, auxiliary
                    equipment (including those required for
                    research and development purposes,
                    testing and quality control), as well as all
                    components (whether finished or not) or
                    raw materials for the manufacture of
                    aforesaid items and their components,
                    supplied to mega power projects from
                    which the supply of power has been tied
                    up through tariff based competitive
                    bidding or a mega power project awarded
                    to a developer on the basis of such
                    bidding.
                    Explanation. - For the removal of doubts,
                    it is clarified that goods required for
                    setting up of "mega power project"
                    include the goods required for
                    development of facilities such as ash
                    disposal system including ash dyke, water
                    intake including treatment and storage
                    facilities and coal transportation facilities
                    for such a project, notwithstanding the
                    fact that such facilities are set up inside or
                    outside the power plant's designated
                    boundary.

339   Any Chapter   All items of machinery, including prime          Nil   44
                    movers, instruments, apparatus and
                    appliances, control gear and transmission
                    equipments, power cables used within the
                    power generation plant, auxiliary
                    equipment (including those required for
                    research and development purposes,
                    testing and quality control), as well as all
                    components (whether finished or not) or
                    raw materials for the manufacture of
                    aforesaid items and their components,
                    required for expansion of an existing
                    mega power project so certified by an
                    officer not below the rank of a Joint
                    Secretary to the Government of India in
                    the Ministry of Power
                    Explanation. - For the purpose of entry
                    338 and this entry, mega power project
                    means :-
                    (a)     A thermal power plant of a
                    capacity of 700 MW or more,
                    located in the States of Jammu and
                    Kashmir,         Sikkim,          Arunachal
                    Pradesh, Assam, Meghalaya, Manipur,
                    Mizoram,            Nagaland            and
                    Tripura; or
                    (b)     A thermal power plant of capacity
                    of     1000          MW        or     more,
                    located in States other than those
                    specified    in    clause     (a)    above;
                    or
                    (c) A hydel power plant of a capacity of
                    350 MW or more, located in the States of
                        Jammu and Kashmir, Sikkim, Arunachal
                        Pradesh, Assam, Meghalaya, Manipur,
                        Mizoram, Nagaland and Tripura;or
                        (d) A hydel power plant of capacity of
                        500 MW or more, located in States other
                        than those specified in clause (c)
  340   Any Chapter     Parts, used within the factory of                 Nil            -
                        production for manufacture of goods of
                        heading 8701
  341   Any Chapter     Monofilament long line system for tuna            Nil           45
                        fishing
  342   Any Chapter     Polypropylene, stainless steel strip and          6%             3
                        stainless steel capillary tube required for
                        manufacture of syringes, needles,
                        catheters and cannulae
  343   Any Chapter     Stainless steel tube and wire, cobalt             Nil            3
                        chromium tube, Hayness Alloy-25 and
                        polypropylene mesh required for
                        manufacture of Coronary stents or
                        coronary stent system and artificial heart
                        valve
  344   Any Chapter     Parts and components required for                 6%             3
                        manufacture of blood pressure monitors
                        and      blood      glucose     monitoring
                        systems(gluco-meters)


                                       ANNEXURE
Condition No.                                     Conditions
1.              (i) If the cement manufacturer makes a declaration to the Deputy
                Commissioner of Central Excise or the Assistant Commissioner of
                Central Excise, as the case may be, having jurisdiction regarding the
                installed capacity of the factory before availing of exemption under this
                notification or wherever there is a change in the said capacity, and
                furnishes such information or documents, if any, as may be required by
                the Deputy Commissioner or the Assistant Commissioner, as the case
                may be, for his satisfaction in this regard.
                (ii) The exemption shall be applicable up to a maximum quantity of
                ninety nine thousand tonnes in a financial year. For computing the
                quantity of ninety nine thousand tonnes in a financial year, the clearances
                of cement effected under any other notification shall be included:
                Provided that, the clearances of cement effected on payment of duty,-
                (a) at the rate of [12% + `120PMT] in case of goods cleared in packaged
                form falling under S. No.51; and
                (b) at the rate of 12%, PMT, in case of goods falling under S.No.52;
                shall not be taken into account for computing the above mentioned
     quantity of ninety nine thousand tonnes.
     (iii) The exemption under this notification shall not be applicable to,-
     (a) cement manufactured from such clinker which is not manufactured
     within the same factory; and
     (b) cement bearing a brand name or trade name (whether registered or
     not) of another person.
     Explanation.-For the purposes of condition (iii), brand name or trade
     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, signature, or
     invented words or any writing which is used in relation to a product for
     the purpose of indicating, or so as 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.   Where such use is elsewhere than in the factory of production, the
     exemption shall be allowed if the procedure laid down in the Central
     Excise (Removal of Goods at Concessional Rate of Duty for Manufacture
     of Excisable Goods) Rules, 2001, is followed.

3.   The exemption shall be allowed if it has been proved to the satisfaction of
     an officer not below the rank of the Deputy Commissioner of Central
     Excise or the Assistant Commissioner of Central Excise, as the case may
     be, having jurisdiction that such goods are cleared for the intended use
     specified in column (3) of the Table.

4.   The Commissioner of Central Excise, having jurisdiction over the
     refinery, permits the kerosene to be cleared to the said warehouse for the
     purpose of this exemption on such conditions as he deems fit for the
     proper accountal for kerosene cleared from the refinery and the payment
     of duty thereon.

5     If the manufacturer of the food preparations produces a certificate from
      an officer not below the rank of the Deputy Secretary to the Government
      of India or not below the rank of the Deputy Secretary to the State
      Government concerned to the effect that such food preparations have
      been distributed free to the economically weaker sections of the society
      under a programme duly approved by the Central Government or the
      State Government concerned, within five months from the date of
      clearance of such goods or within such further period as the Deputy
      Commissioner of Central Excise or the Assistant Commissioner of
      Central Excise, as the case may be, having jurisdiction may allow in this
      regard.
6    The exemption contained herein shall be available subject to
     the following condition, namely -
         (i) the unit availing the concessional rate shall not engage in the
             production, manufacture or trading of any other pan masala (with
              or without tobacco) in the same premises;
         (ii) the goods do not bear a brand name which is used for any other
              goods falling under tariff item 210690 20 or 2403 9990; and
         (iii) the contents of the product, particularly, the percentage of betel
              nut be declared on the packing.


7
          The exemption contained in this notification shall apply subject to the
          condition that the manufacturers of biris, files a declaration in the
          format given below before the 30th day of April in each financial
          year with the Deputy Commissioner of Central Excise or Assistant
          Commissioner of Central Excise, as the case may be, having
          jurisdiction.
                                        Format
          Declaration to be filed by a manufacturer of biris availing benefit of
          exemption from excise duty under Sl. No. 46 of the notification No.
          12/2012-Central Excise dated the 17th of March, 2012
          1. Name and address of the manufacturer.
          2. PAN
          3. Details of manufacturing process undertaken by the manufacturer
          along with the address of premises where such activities are carried
          out.
                Address of the premises      Processes being undertaken



          4. (a) Whether any process of manufacture of biris is undertaken by
          job-worker (such as rolling of biris)     Y/N
             (b) If yes, the name and address of job-worker, processes
           undertaken by them and the quantity of biris in relation to which
           such processes have been carried out in the previous financial year.

         Name and address of the Nature of processes under Quantity
         job-worker              taken                     of biris

                                                                    Of of of
                                                                       Biris
    5.    Total quantity of biris manufactured and cleared in       the previous
        financial year by the manufacturer.
    I hereby declare that the information given in above is true, correct and
    complete in every respect.
                            (Signature and name of the assessee or authorized signatory)
              Place :
              Date:
      Place
      Dat
8.            If produced or processed by the Heavy Water Plant, Manuguru (Andhra
              Pradesh), Indira Gandhi Centre for Atomic Research, Kalpakkam, Heavy
              Water Plant, Talcher (Orissa), Bhabha Atomic Research Centre (BARC),
              Mumbai and Bhartiya Nabhikiya Vidyut Nigam Limited, a Public Sector
              Enterprise under the administrative control of Department of Atomic
              Energy (DAE) for the 500 MWe Prototype Fast Breeder Reactor (PFBR)
              at Kalpakkam, TamilNadu.
9.            If supplied by the Heavy Water Board (HWB), a constituent unit of
              Department of Atomic Energy (DAE) to Bhartiya Nabhikiya Vidyut
              Nigam Limited (BHAVINI), a Public Sector Enterprise under the
              administrative control of DAE for the 500MWe Prototype Fast Breeder
              Reactor (PFBR), at Kalpakkam, Tamil Nadu.

10.           If before the clearance of the goods, the manufacturer produces to the
              Deputy Commissioner of Central Excise or the Assistant Commissioner
              of Central Excise, as the case may be, having jurisdiction over his
              factory, a certificate from the licensing authority to the effect that
              specified quantity of such drugs or materials are required for being used
              in a clinical trial for which permission has been granted by the licensing
              authority under the provisions of the Drugs and Cosmetics Rules, 1945.

11.           If it is proved to the satisfaction of the Deputy Commissioner of Central
              Excise or the Assistant Commissioner of Central Excise, as the case may
              be, having jurisdiction that the parts are intended to be used as original
              equipment parts in the manufacture of main battle tanks falling under
              tariff item 8710 00 00 of the First Schedule.

12.           (1) The exemption shall not be applicable if the factory in which the said
              goods are manufactured has a plant attached thereto for making bamboo
              or wood pulp.

              (2) The exemption shall not be applicable to a manufacturer of the said
              goods who avails of the exemption under the notification of the
              Government of India in the erstwhile Ministry of Finance and Company
              Affairs (Department of Revenue) No. 8/2003-Central Excise, dated the
              1st March, 2003.

13.           The exemption shall be applicable to units manufacturing cartons, boxes
      or cases, as the case may be, starting from the stage of kraft paper,
      corrugated paper, corrugated sheet, corrugated board or any one or more
      of these stages and not having the facility to manufacture kraft paper in
      the same factory.
14.   If manufactured out of footwear-

      (i) bearing a brand name or trade name of any person;
      (ii) in respect of which the retail sale price has been declared; and
      (iii) in which the appropriate duty of excise under the First Schedule to
      the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the
      additional customs duty under the Customs Tariff Act, 1975 (51 of 1975)
      has already been paid.

15.   This exemption shall apply only to such footwear on which the retail sale
      price is indelibly marked or embossed on the footwear itself.

16.   If no credit under rule 3 or rule 13 of the CENVAT Credit Rules, 2004
      has been taken in respect of the inputs or capital goods used in the
      manufacture of these goods.

17.   If such goods are not produced or manufactured by a manufacturer who
      produces or manufactures steel from iron ore or concentrate.

18.   If, -
      (a) the castings and forgings produced in a factory are used in that factory
      for the production of sewing machines or chaff cutters; or

      (b) the castings or forgings are supplied directly from the factory of
      manufacture, to the factory of a manufacturer of sewing machines or
      chaff cutters and the Deputy Commissioner of Central Excise or the
      Assistant Commissioner of Central Excise, as the case may be, having
      jurisdiction is satisfied that the castings or forgings are intended for use in
      the manufacture of sewing machines or chaff cutters.
19.   If such goods are not produced or manufactured by a manufacturer who
      produces or manufactures copper from copper ore or copper concentrate.

20.   If,-
      (a) no credit of duty paid on inputs under rule 3 or rule 13 of the
      CENVAT Credit Rules, 2004 has been taken;
      (b) the entire amount of duty is paid in cash or through account current:
           Provided that the duty shall not be payable by a manufacturer who
      produces or manufactures trimmed sheets or circles from duty paid
      untrimmed sheets or circles.
21.   If such goods are not produced or manufactured by a manufacturer who
      produces or manufactures aluminium from aluminium ore or aluminium
      concentrate.
22.   If manufactured from goods falling within heading 8202 to 8205 of the
      First Schedule to the Central Excise Tariff Act, 1985,[5 of 1986] on
      which duty of excise specified in the First Schedule or the additional duty
      leviable under the Customs Tariff Act, 1975[51 of 1975], as the case may
      be, has already been paid.

23.   If, a certificate issued by the Collector or District Magistrate or Deputy
      Commissioner of the District in which the plant is located, is produced to
      the Deputy Commissioner of Central Excise or the Assistant
      Commissioner of Central Excise, as the case may be, having jurisdiction,
      to the effect that such goods are cleared for the intended use specified in
      column (3) of the Table.

24    If supplied to the electric vehicle manufacturers who are registered with
      IREDA or any state nodal agency notified for the purpose by the Ministry
      of New and Renewable Energy for Central Financial Assisitance (CFA)


25    If no credit under rule 3 or rule 13 of the CENVAT Credit Rules, 2004,
      has been taken in respect of the inputs or input services used in the
      manufacture of these goods.

26    (a) The manufacturer pays duties of excise at the rate specified under the
      First Schedule and the Second Schedule read with exemption contained
      in any notification of the Government of India in the Ministry of Finance
      (Department of Revenue), at the time of clearance of the vehicle;
      (b) the manufacturer takes credit of the amount equal to the amount of
      duty paid in excess of that specified under this exemption, in the Account
      Current, maintained in terms of Part V of the Excise Manual of
      Supplementary Instructions issued by the Central Board of Excise and
      Customs and thereafter files a claim for refund of the said amount of duty
      before the expiry of six months from the date of payment of duty on the
      said motor vehicle, with the Deputy Commissioner of Central Excise or
      the Assistant Commissioner of Central Excise, as the case may be, having
      jurisdiction, along with the following documents, namely:-
       (1) an intimation that the amount of refund of duty claimed has been
      credited by the manufacturer in his Account Current, also stating the
      amount of credit so taken;
       (2) a certificate from an officer authorised by the concerned State
      Transport Authority, to the effect that the said motor vehicle has been
      registered for sole use as ambulance or taxi, as the case may be, within
      three months, or such extended period not exceeding a further period of
      three months as the said Deputy Commissioner of Central Excise or the
      Assistant Commissioner of Central Excise, as the case may be, may
      allow, from the date of clearance of the said motor vehicle from the
      factory of the manufacturer;
        (3) a copy of the document evidencing the payment of excise duty, as
      mentioned in paragraph (a);
        (4)where the manufacturer has collected an amount, as representing the
      duties of excise, in excess of the duties payable under this exemption
      from the buyer, an evidence to the effect that the said amount has been
      duly returned to the buyer; and
        (5)where the manufacturer has not collected an amount, as representing
      the duties of excise, in excess of the duties payable under this exemption
      from the buyer, a declaration by the manufacturer to that effect;
      (c) the Deputy Commissioner of Central Excise or the Assistant
      Commissioner of Central Excise, as the case may be, within seven days
      of the receipt of the said claim for refund, after such verification as may
      be necessary, shall determine the amount refundable to the manufacturer
      and shall intimate the same to the manufacturer. In case the credit taken
      by the manufacturer is in excess of the amount so determined, the
      manufacturer shall, within five days from the receipt of the said
      intimation, reverse the said excess credit from the said Account Current
      maintained by him. In case the credit availed is lesser than the amount of
      refund determined, the manufacturer shall be eligible to take credit of the
      balance amount; and
      (d) The recovery of the credit availed irregularly or availed in excess of
      the amount of credit so determined, and not reversed by the manufacturer
      within the period specified under paragraph (c), shall be recovered as if it
      is a recovery of duty of excise erroneously refunded. In case, such
      irregular or excess credit is utilised for payment of duty of excise on
      clearance of excisable goods, the said goods shall be considered to have
      been cleared without payment of duty to the extent of utilisation of such
      irregular or excess credit.
27.   If manufactured out of chassis falling under heading 8706 on which duty
      of excise has been paid and no credit of duty paid on such chassis and
      other inputs used in the manufacture of such vehicle has been taken under
      rule 3 or rule 13 of the CENVAT Credit Rules, 2004:
          Provided that this exemption is not applicable to a manufacturer of
      said vehicles-
      (a) who is manufacturing such vehicle on a chassis supplied by a chassis
      manufacturer, the ownership of which remains vested in the chassis
      manufacturer or the sale of the vehicle so manufactured is made by such
      chassis manufacturer on his account; and
      (b) who is manufacturing chassis and using such chassis for further
      manufacture of such vehicle.
28.   If,-
      (i) an officer not below the rank of the Deputy Secretary to the
      Government of India in the Department of Heavy Industries certifies that
      the said goods are capable of being used by the physically handicapped
      persons; and
      (ii) the buyer of the car gives an affidavit that he shall not dispose of the
      car for a period of five years after its purchase.
29.   If manufactured out of chassis and equipment, on which the duty of
      excise leviable under the First Schedule or the additional duty leviable
      under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case
      may be, has already been paid.

30.   If no credit of duty paid on the chassis falling under heading 8706 has
      been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004

31.   If the aircraft is procured by-
      (a) Government of India, State Governments, Public Sector Undertakings
      of the Central Government or the State Governments; or
      (b) an operator or on his behalf for the purpose of operating scheduled air
      transport       service     or     scheduled     air     cargo     service;
      Explanation.- for the purposes of this entry,-
      (a) operator means a person, organisation or enterprise engaged in or
      offering to engage in aircraft operation;
      (b) scheduled air transport service means an air transport service
      undertaken between the same two or more places and operated according
      to a published time table or with flights so regular or frequent that they
      constitute a recognisably systematic series, each flight being open to use
      by members of the public; and
      (c) scheduled air cargo service means air transportation of cargo or
      mail on a scheduled basis according to a published time table or with
      flights so regular or frequent that they constitute a recognisably
      systematic series, not open to use by passengers.
32    If,-
      (a) the aircraft is procured by:-
      (i) the Aero Club of India, New Delhi, recognised as a National Sports
      Federation by Ministry of Youth Affairs and Sports, Government of
      India; or
      (ii) a Flying Training Institute approved by the competent authority in the
      Ministry of Civil Aviation ; and
      (b) such club or training institute has been granted approval by the
      competent authority in the Ministry of Civil Aviation to procure aircraft
      for use in imparting training; and
      (c) such aircraft is used only for imparting training.
33    If, -
      (i) the aircraft is procured by an operator who has been granted approval
      by the competent authority in the Ministry of Civil Aviation to procure
      aircraft for providing non-scheduled (passenger) services or non-
      scheduled (charter) services; and
      (ii) such aircraft is used only for providing non-scheduled (passenger)
      services or non-scheduled (charter) services.
      Explanation.-for the purposes of this entry,-
      (a) operator` means a person, organisation, or enterprise engaged in or
      offering to engage in aircraft operation;
      (b) non-scheduled (passenger) services` means air transport services
      other than scheduled (passenger) air transport services as defined in rule 3
      of the Aircraft Rules, 1937;
      (c) non-scheduled (charter) services` mean services provided by a non-
      scheduled (charter) air transport operator` for charter or hire of an
      aircraft, to any person with published tariff, and who is registered with
      and approved by Directorate General of Civil Aviation for such purposes,
      and who conforms to the civil aviation requirement under the provision
      of       rule      133A       of      the     Aircraft     Rules,       1937:
              Provided that such Air charter operator is a dedicated company or
      partnership firm for the above purposes.
34.   If-                                                                         -
      (i) intended for servicing, repair or maintenance of aircraft owned by
      Government of India, State Governments, Public Sector Undertakings of
      the Central Government or the State Governments; or
      (ii) intended for servicing, repair or maintenance of aircraft, which is used
      for operating scheduled air transport service or scheduled air cargo
      service, as the case may be.

      Explanation.- The expressions operator, scheduled air transport
      service and scheduled air cargo service shall have the meanings
      respectively assigned to them in condition 31.

35    If, -
      (i) procured for servicing, repair or maintenance of aircraft procured by
      Aero Club of India; or
      (ii) procured for servicing, repair or maintenance of aircraft, which are
      used for imparting flying training in a Flying Training Institute approved
      by the competent authority in the Ministry of Civil Aviation or for
      operating non-scheduled (passenger) services or non-scheduled (charter)
      services.
      Explanation.- The expressions , Aero Club of India, operator, non-
      scheduled (passenger) services and non-scheduled (charter) services
      shall be understood as in Condition No. 32 or 33.
36.   If , before clearance of the goods, the manufacturer produces to the
      Deputy Commissioner of Central Excise or the Assistant Commissioner
      of Central Excise, as the case may be, a certificate from an officer not
      below the rank of a Deputy Secretary to the Government of India in the
      Ministry of Non-Conventional Energy Sources recommending the grant
      of this exemption and the said officer certifies that the goods are required
      for the manufacture of rotor blades for wind operated electricity
      generators.

37    If, before the clearance of the goods, the manufacturer produces to the
      Deputy Commissioner of Central Excise or the Assistant Commissioner
      of Central Excise, as the case may be, having jurisdiction over his
      factory-
      (a) a certificate from the Protocol Division of the Ministry of External
      Affairs that the concerned foreign diplomatic or consular mission is
      entitled to exemption from excise duty based on the principle of
      reciprocity; and
      (b) an undertaking from the head of the concerned diplomatic mission or
      consulate or by an officer duly authorised by him, that­
      (i) he will produce a certificate, within three months from the date of
      clearance of the goods or such extended period as may be permitted by
      the Deputy Commissioner of Central Excise or the Assistant
      Commissioner of Central Excise, as the case may be, that the goods have
      been put to use, or are in the use, as the case may be, of the mission or
      consulate;
      (ii) the goods will not be sold or otherwise disposed of before the expiry
      of three years from the date of clearance of the goods, and
      (iii) in the event of non-compliance of sub-clause (i), the diplomatic or
      consular mission will pay the duty which would have been leviable at the
      time of clearance of goods, but for this exemption.
38    If,-
      (a) the goods are purchased by diplomatic agents or career consular
      officers directly from the manufacturer;
      (b) before the goods are cleared from the factory, the manufacturer
      produces to the Deputy Commissioner of Central Excise or the Assistant
      Commissioner of Central Excise, as the case may be, having jurisdiction
      over his factory, a certificate from the Protocol Division of the Ministry
      of External Affairs that the concerned diplomatic agent or career
      consular officer is entitled to exemption from excise duty on the principle
      of reciprocity; and
      (c) the concerned diplomatic agent or career consular officer availing of
      exemption gives an undertaking to the Deputy Commissioner of Central
      Excise or the Assistant Commissioner of Central Excise, as the case may
      be, having jurisdiction over his factory that the goods shall be put to his
      personal use.
39    If,-
      (i) the project for the purpose of substitution of ozone depleting
      substances or for setting up of new projects with non-ozone depleting
      substances (non-ODS) technologies has been approved by the steering
      committee set up in the Ministry of Environment and Forests of the
      Government of India for the clearance of such projects;
      (ii) the manufacturer furnishes, in each case, a certificate duly signed by
      an officer not below the rank of the Deputy Secretary to the Government
      of India in the Ministry of Environment and Forests to the effect that the
      said goods are required for the said purpose.

40.   If, duty of excise on the chassis leviable under the First Schedule or
      special duty of excise leviable under the Second Schedule or the
      additional duty leviable under section 3 of the Customs Tariff Act,
      1975(51 of 1975), as the case may be, has been paid.

41.   If the goods are exempted from the duties of customs leviable under the
      First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the
      additional duty leviable under section 3 of the said Customs Tariff Act
      when imported into India.

42    lf,-
      (a)an officer not below the rank of Joint Secretary to the Government of
      India in the Ministry of Power certifies the project as ultra mega power
      project;
      (b) in case the certificate regarding ultra mega power project status issued
      as above is provisional, the Chief Executive Officer of the project
      furnishes a security in the form of a Fixed Deposit Receipt or Bank
      Guarantee from any scheduled bank for a term of thirty six months or
      more, in the name of the President of India for an amount equal to the
      duty of excise payable but for this exemption, to the Deputy
      Commissioner of Central Excise or Assistant Commissioner of Central
      Excise, as the case may be, having jurisdiction and if the Chief Executive
      Officer of the project fails to furnish the final ultra mega power status
      certificate within a period of thirty six months from the date of clearance
      of excisable goods, the said security shall be appropriated towards
      Central Excise Duty payable on such clearances but for this exemption;
      (c)an officer not below the rank of Chief Engineer in the Central
      Electricity Authority certifies that the said goods are required for the
      setting up of the said ultra mega power project under the Government of
      India initiative, indicating the quantity, description and specification
      thereof;
      (d)the Chief Executive Officer of the project furnishes an undertaking to
      the Deputy Commissioner of Central Excise or Assistant Commissioner
      of Central Excise, as the case may be, having jurisdiction, to the effect
      that-
      (i) the said goods will be used only in the said project and not for any
      other use; and
      (ii)in the event of non- compliance of sub-clause (i), the project developer
      will pay the duty which would have been leviable at the time of clearance
      of goods, but for this exemption.

43.   If,-
      (a)an officer not below the rank of Joint Secretary to the Government of
      India in the Ministry of Power certifies the project as Mega Power
      Project;
      (b)in case the certificate regarding mega power project status issued as
      above is provisional, the chief executive officer of the project furnishes a
      security in the form of a fixed deposit receipt or Bank Guarantee from
      any scheduled bank for a term of thirty six months or more, in the name
      of the President of India for an amount equal to the duty of excise
      payable but for this exemption, to the Deputy Commissioner of Central
      Excise or Assistant Commissioner of Central Excise, as the case may be,
      having jurisdiction and if the project developer fails to furnish the final
      mega power status certificate within a period of thirty six months from
      the date of clearance of excisable goods, the said security shall be
      appropriated towards duty of excise payable on such clearances but for
      this exemption;
      (c)an officer not below the rank of Chief Engineer in the Central
      Electricity Authority certifies that the said goods are required for the
      setting up of the said mega power project under the Government of India
      initiative, indicating the quantity, description and specification thereof;
      (d)the Chief Executive Officer of the project furnishes an undertaking to
      the Deputy Commissioner of Central Excise or Assistant Commissioner
      of Central Excise, as the case may be, having jurisdiction, to the effect
      that-
      (i) the said goods will be used only in the said project and not for any
      other use; and
      (ii) in the event of non- compliance of sub-clause (i), the project
      developer will pay the duty which would have been leviable at the time of
      clearance of goods, but for this exemption.
44.   If-
      (a) an officer not below the rank of a Joint Secretary to the Government
          of        India        in        the   Ministry        of      Power
          certifies that -
          (i)       the power purchasing state has constituted the Regulatory
          Commission with full powers to fix the tariffs;
          (ii)      the power purchasing States shall undertake to carry out
          distribution reforms as laid down by the Ministry of Power;
      (b) in the case of procurement by a Central Public Sector Undertaking,
          the quantity, total value, description and specifications of the
          domestically procured goods are certified by the Chairman and
          Managing Director of the said Central Public Sector Undertaking;
          and
      (c) in the case of procurement by a private sector project, the quantity,
          total value, description and specifications of the domestically
          procured goods are certified by the Chief Executive Officer of such
          project; and
      (d) the Chairman and Managing Director of the said Central Public
          Sector Undertaking or the Chief Executive Officer of such project, as
          the case may be, furnishes an undertaking to the Deputy
          Commissioner of Central Excise or the Assistant Commissioner of
          Central       Excise,     as      the case     may      be,    having
          jurisdiction, to the effect that -
          (i)      the said goods will be used only in the said project and not
                   for any other use; and
          (ii)        in the event of non compliance of sub-clause (i), the
                   project developer will pay the duly which would have been
                   leviable at the time of clearance of goods, but for this
                   exemption.

45.   If, before clearance of goods, the manufacturer produces a certificate
      from an officer, not below the rank of Director in the Marine Products
      Export Development Authority, in the Ministry of Commerce and
      Industry, Government of India, to the effect that the goods procured
      constitute monofilament long line system for tuna fishing and are
      intended to be used for tuna fishing.

46    If no credit of duty paid on the chassis and compressor has been taken
      under rule 3 or rule 13 of the CENVAT credit rules, 2004.

47    If the person or entity to whom the goods are cleared furnishes an
      undertaking to the Deputy Commissioner or Assistant Commissioner of
      Central Excise having jurisdiction , to pay the applicable duty on grant of
      a general licence to the goods for coastal trade under section 407 of the
                  Merchant Shipping Act, 1958(48 of 1958), by the Director General
                  Shipping, at any time subsequent to their clearance from the factory of
                  production:

                  Provided that where the licence for coastal trade is granted for a
                  specified period, the said person or entity shall pay 1/120th of the
                  applicable duty for each month or part thereof for which the licence is
                  granted.



 48.              If, before the clearance of the goods, the manufacturer produces to the
                  Deputy Commissioner of Central Excise or the Assistant Commissioner
                  of Central Excise, as the case may be, a certificate from the Chairman or
                  the Managing Director or the Director (Rolling Stock, Electrical and
                  Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation
                  Ltd. to the effect that
                  (i) the goods are procured by or on behalf of the Delhi Metro Rail
                  Corporation Ltd. for use in the Delhi MRTS Project Phase-I and specified
                  corridors of Delhi MRTS Project Phase-II; and
                  (ii) the goods are part of the inventory maintained by the Delhi Metro
                  Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail
                  Corporation Ltd.




                                           LIST 1
                               (See S. Nos. 105, 106 and 120)

(1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6)
Pyrazinamide (7) Dapsone (8) Clofazamine (9) Tetracycline Hydrochloride (10) Pilocarpine
(11)Hydrocortisone (12)Idoxuridine (13)Acetazolamide (14)Atropine (15)Homatroprn
(16)Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfamethopyrezine
(21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin.

                                           LIST 2
                                       (See S.No.106)

 (1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine
 (5)Ethoxy methylene diethyl-malonate (6) Hydrazine Hydrate (7) DL-2 Amino-1 butanol (8)
 Guanidine Nitrate (9) Citric Acid (10) 4,7-DCQ (Dichloroquinoline) (11) N-methyl
 Piperazine (12) D-2-Aminobutanol (O-Aminobutanol) (13) Diethyl Carbamyl Chloride (14)
 4-Cyanopyridine (15) Isonico-tinic acid (16) Thiosemicarbazide (17) 1-Nitropropane (18) 4-
Amino-4 Nitrodiphenyl sulphide (19) N-(4-Chlorophenyl)-O-Phenylene diamine (20) 5-
Iodouracil (21) l-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole (23) 2-
Amino-5-Amino-Sulfomyl-l,3,4-Thiadiazole         (24)   2-Acetylamino-5-Mercapto-l,3,4
Thiadiazole (25) Tetra Urea Complex.
                                          LIST 3
                                      (See S.No.114)

(1) Insulin (2) Lamivudine (3) Ritonavir (4) Saquinavir (5) Zidovudine. (6) Atazanavir

                                            LIST 4
                                        (See S.No. 228)

(1) Coconut husk crusher (2) Coconut husk defibering mill (3) Sifter or siever (for separating
coir fibre from pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing
machine (for cleaning and preparing fibre for spinning) (7) Motorised spinning ratts.

                                            LIST 5
                                        (See S.No.230)

(1) Yarn / Fabric mercerising; machine (2) Continuous bleaching plant (3) Fabric dyeing
machine complete with dye kitchen & accessories (4) Wet fabric spreading and squeezing
machine (5) Relax drum/ conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop
dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer (6) Compacting Machine (7) HTHP
Hosiery yarn dyeing machine complete with dye kitchen and accessories (8) Soft package
winders (dye package winders) (9) Automatic dye weighing and dispensing machine (10)
Open width Tubular inspection machine (11) Fastness testing equipment (12) Shrinkage
testing equipment (13) Indigo dyeing range with/ without sizing plant (14) Computer colour
matching equipment (15) High speed computer control padding mangle (16) Powder dot
coating machine (17) Laser engraver (18) Pre-shrinking range for flat and knitted goods (19)
Knit-tubular mercerising or bleaching-cum-mercerising machine (20) Auto flame controlled,
width controlled singeing machine for flat and knitted fabrics (21) Milling and scouring
machine (22) Shearing and Polishing machine (23) Kier Decatising/ Decatising machine (24)
Combined Contripress/ Decatising machine (25) Auto fabric detwister (26) Rotary/ Flat bed
screen printing machine (27) Curing/ Polymerising machine (28) Continuous rope/ open
width washing machine. (29) Computerised embroidery pattern-making machine with plotter
(30) Combined contipress/ decatising machine (31) Auto control type humidification plant
(32) Beam knotting machine (33) High Speed Warping machine with yarn tensioning,
pneumatic suction devices and accessories (34) Computerised Pattern maker/ Pattern grading/
marker (35) Carding Sets, for use in woollen textile industry (36) Effluent treatment unit with
biopaq reactor, activate sludge process, activated carbon, ultrafiltration ozonisation facilities
(37) Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed
needle) (38) Fully fashioned high speed knitting machine (39) Hydraulic Flat Paper Press/
continuous Hydraulic Flat paper Press/ Rotary Press (40) Effluent treatment unit with
automatic sensing devices, automatic controlled chemical dosing, dissolved air floatation
(DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver
water for reuse.(41) Parts or components of the machinery specified at item numbers (1) to
(40) above.

                                            LIST 6
                                        (See S.No. 231)

(1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier
(conveyor type), continuous cocoon boiling machine (conveyor type) and automatic reeling
machine with rereeling (2) Silk weaving and twisting machines consisting of hank-to-bobbin
cone winders, silk doubling machine, two-for-one/ three-for-one twisters, vacuum autoclave
and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine(3)
Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous type) (5) Silk
felt calendar (6) Clip stenter (7) Silk calendar (8) Silk decasting machine(9) Overflow
machine for silk fabric dyeing(10) Cone-chees degumming and dyeing machine(11) Beam
dyeing machine for silk fabric (12) Semi-automatic screen-printing machine(13) Loop
agers(14) Design studio equipment (15) Colour kitchen equipment (16) Colour matching
computer.


                                            LIST 7
                                        (See S. No.232)

(1) Gas compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-
in-coolers/walk-in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver
(9) Purger (10) Air cooling unit/air handling unit, all types (11) Evaporator coil, all types(12)
Plate freezer(13) Blast freezer(14) IQF freezer(15) Cooling tower(16) Condenser-
atmospheric/shell and tube/ evaporative(17) Valves and fittings (18) Mobile pre-cooling
equipment(19) Stationary pre-cooling equipment (20) Control equipment for control
atmosphere/modified atmosphere cold storage (21) Refrigeration equipment(including
compressor, condensing units and evaporator) having capacity of 2 Tonne Refrigeration and
power rating 5 KW and above(22) air conditioning equipment and panels having capacity of 3
Tonne air-conditioning and above.
                                            LIST 8

                                        (See S.No. 332)

(1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in
cut length or in coil) and fins and tubes (3) Concentrating and pipe type solar collector (4)
Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low
pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar
thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar
photovoltaic module and panel for water pumping and other applications (12) Solar crop drier
and system(13)Wind operated electricity generator, its components and parts thereof including
rotor and wind turbine controller (14) Water pumping wind mill, wind aero-generator and
battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-
industrial, industrial, municipal and urban waste conversion device producing energy (17)
Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy
conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of
production of such parts for the manufacture of goods specified at S. Nos. 1 to 20.


                                           LIST 9
                                      (See S.No. 327 )

(1) Injection resin, falling under tariff item 39073090 (2) Hardener resin injection, falling
under tariff item 39073090 (3) Hand lay up resin, falling under tariff item 39073090 (4)
Infusion resin, falling under tariff item 39073090 (5) Epoxy resin, falling under tariff item
39073010 (6) Adhesive resin, falling under tariff item 39079990 and Poly (lactic acid) falling
under tariff item 39077000 (7) Vinyl ester adhesives, falling under tariff item 39059990 (8)
Hardener for adhesive resin, falling under tariff item 38249090 (9) Hardeners, falling under
tariff item 38249090 (10) Foam kit, falling under tariff item 39219099 (11) PVC foam sheet
and PS foam, falling under tariff item 39219099 (12) Balsa kit, falling under tariff item
44219090 (13) Glass fibre and articles thereof, falling under heading 7019 (14) PU painting
system, falling under tariff item 32082090 (15) Gel coat, falling under tariff item 32082090
(16) Resin binders, falling under heading 382490 (17) Polyester based infusion resin and hand
layup resin (both falling under tariff item 39079190 (18) Gel coat and hardener (both falling
under tariff item 3208 10 0) used with such polyester based resins specified against item
no.17.


                                                                     [F.No.334/1/2012-TRU]


                                                                       (Raj Kumar Digvijay)
                                                 Under Secretary to the Government of India



1. Sl. No. 73 is substituted by Notification No. 21/2012-CE dated 30th March,2012
2. Sl. No.s 70A, 78A 136, 172A, 181, 290, 291, 292, 292A,321,325 are substituted by
   Notification No. 24/2012-Central Excise dated 8th May,2012
3. Condition No.s 42,43 In ANNEXURE are substituted bu Notification No. 28/2012-CE dated
   27th June ,2012

 
 
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