[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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