Exemption and effective rates of duty for specified goods of Chapters 1 to 98 —

          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 the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 93 (E), dated the 1st 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 the 1st March, 2006 , published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i), vide number G.S.R. 95 (E) dated the 1st 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 the 1st March, 2006, and (vi) notification No. 10/2006-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 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 further that nothing contained in this notification shall apply to goods specified against serial number 345 to 369 of the said Table after the 31st day of December, 2014 :

Provided also that nothing contained in this notification shall apply to the goods specified against serial number 113A of the said Table after the 31st day of March, 2016 :

Provided also that nothing contained in this notification shall apply to the goods specified against serial number 113 of the said Table after the 31st day of March, 2017:

Provided also that nothing contained in this notification shall apply to the goods specified against serial number 113B of the said Table after the 31st day of March, 2017:

Provided also that this notification shall apply to the goods specified against serial number 113C of the said Table with effect from the 1st day of April, 2017:

Provided also that this notification shall apply to the goods specified against serial number 113D of the said Table with effect from the 1st day of April, 2017:

Provided also that nothing contained in this notification shall apply to the goods specified against serial number 77 of the said Table after the 25th day of August, 2019:

Provided also that nothing contained in this notification shall apply to goods specified against serial number 256 A and 256 B of the said Table after the 30th day of June, 2017:

Provided also that nothing contained in this notification shall apply to goods specified against serial numbers 145B, 145C, 148AAA, 187C, 187D, 256C and 321A of the said Table after the 30th day of June, 2017:

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. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No.
(1) (2) (3) (4) (5)
1 0402 91 10 0402 99 20 Condensed milk other than put in unit containers Nil -
2 0902 Tea, including tea waste Nil -
3 1108 12 00, 1108 13 00, 1108 14 00, or 11 08 19 Maize starch, potato starch, tapioca starch 6% -
4 1301 90 13 Compounded asafoetida, commonly known as ‘heeng’ Nil -
5 1301 90 99 Lac Nil -
6 1302 20 00 All goods Nil -
7 1302 Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems Nil -
8 7 or 13 Guar meal or guar gum refined split Nil -
8A 110819 Tapioca starch manufactured and captively consumed within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha system Nil -
9 1507 to 1515 All goods other than crude palm stearin Nil -
10 1516 (except 1516 10 00) All goods Nil -
11 1517 90 or 1518 All goods (other than margarine and similar edible preparations) Nil -
12 16 or 19 - (except 1905) Food preparations, including food 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 Nil -
13 20 Food preparations, including food 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 Nil -
13A * ****
14 1701 Sugar (other than khandsari sugar),- (a)   Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) Rs.38 per quintal -
(b)   Other sugar Rs. 71 per quintal -
15 1701 13 20, 1701 14 20 All goods Nil -
16 1701 91 00 Bura, makhana, mishri, hardas or battasa (patashas) Nil -
17 1703 Molasses (Other than produced in the manufacture of sugar by the vacuum pan process), for use in the manufacture of goods other than alcohol Nil -
18 1703 All goods Rs. 750 per MT -
19 1704 90 Sugar confectionery (excluding white chocolate and bubble gum) 6% -
20 1801 or 1802 or 1803 Following goods, namely :- (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 de­fatted Nil -
21 1901 Food preparations put up in unit containers and intended for free dis­tribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. Nil 5
22 1901 20 00 Dough for preparation of bakers’ wares of heading 1905 Nil -
23 1901 10 90 or 1901 90 90 All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in any proportion) Nil -
24 1902 The following goods, namely :- (a)   Seviyan (vermicelli) (b)   all goods, other than put up in unit containers Nil -
24A 19030000 Tapico sago Nil -
25 1904 All goods which are not put up in unit containers Nil -
26 1904 10 10, 1904 10 30, 1904 10 90, 1904 30 00 and 1904 90 00 All goods 6% -
27 1905 31 00 or 1905 90 20 Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding Rs. 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 Rs. 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 Rs. 2, then, per kg. retail sale price equivalent = Rs. (2*1000)/50 = Rs. 40 Nil -
28   1905 32 19 or 1905 32 90 Wafer biscuits   6%   -
29 18, 19, 20, 21 or 22 Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines. Nil -
30 2102 Yeast Nil -
31 Any Chapter Processed food products of soya 6% -
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 19% -
36 2106 90 20 All goods containing not more than 15% betel nut 6% 6
37 2106 90 Sweetmeats (known as ‘misthans’ or ‘mithaf’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jaljeera Nil -
38 2106 90 99 Food preparations not cleared in sealed containers Nil -
39 2201 90 90 Waters not cleared in sealed containers Nil -
40 2207 20 00 All spirits (other than denatured ethyl alcohol of any strength) Nil -
40A ***** *** *** ***
41 2401 Unmanufactured tobacco or tobacco refuse, other than bearing a brand name Nil -
42   2402 10 10   Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 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 12.5%   -  
43 2403 11 10 Tobacco, used for smoking through ‘hookah’ or ‘chilam’, commonly known as ‘hookah’ tobacco or ‘gudaku’ 12.5% -
44 2403 11 10 Hookah or gudaku tobacco, not bearing a brand name Nil -
45 2403 11 90 or 2403 19 90   Other smoking tobacco, not bearing a brand name 12.5% -
46 2403 19 21 Biris, other than paper rolled biris, 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 Nil 7
47 2403 19 21 All goods Rs. 10 per thousand -
48 2403 19 29 All goods other than paper rolled biris Rs. 21 per thousand -
48A 2403 19 29 Hand made paper rolled biris Rs. 28 per thousand -
48B 2403 19 29 Machine made paper rolled biris Rs. 78 per thousand -
49 2403 91 00 All goods, not bearing a brand name Nil -
50 2403 99 90 Other manufactured tobacco and manufactured tobacco substitutes, not bearing a brand name 12.5% -
51   2523 29   All goods, manufactured and cleared in packaged form,- (i)    from a mini cement plant (ii)   other than from a mini cement plant 6% + Rs. 125 PMT 12.5%+ Rs. 125PMT 1 -
52 2523 29 All goods, whether or not manufactured 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 Commodities) 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 12.5% -
53 2523 10 00 All goods 12.5% -
54 2515 12 20 2515 12 90 6802 21 10 or 6802 21 90 Marble slabs and tiles Rs. 60 per square  metre -
55 2503 00 10 All goods for manufacture of fertilizers Explanation- for the purpose of this entry, the term “fertilizers” shall include bentonite sulphur. Nil 2
56 2601 to 2617 Ores Nil -
57 2619 Slag arising in the manufacture of iron and steel Nil -
58 27 Naphtha or natural gasoline liquid for use in the manufacture of fertilizer, if such fertilizer is cleared as such from the factory of production Nil 2 and 3
59 27 Naphtha or natural gasoline liquid for 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 Nil 2 and 3
60 27 Naphtha used in a fertilizer plant during shut-down and start-up periods Nil 2 and 3
61 27 Naphtha and natural gasoline liquid 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 Nil 2 and 3
62 27 Furnace oil intended for use as feedstock in the manufacture of fertilizers Nil 2 and 3
63 27 Bio-gas Nil -
64 27 Lean gas obtained from natural gas. Nil -
65 27 Residues of petroleum oils or of oils 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 Nil 2 and 3
65A 27 The following bunker fuels for use in ships or vessels, namely:- 1.      IFO 180 CST 2.      IFO 380 CST Nil 52
66 27 or 28 Synthesis gas, if used in the manufacture of heavy water Nil -
67 2701 All goods 1% 25
68 2710 Kerosene received by the factory from the 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 or N-paraffin arising in the course of 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 Nil 4
69 2710 Avgas 6% -
70   2710   Motor spirit commonly known as petrol,- (i)    intended for sale without a brand name; (ii)   other than those specified at (i)     Rs. 9.48 per litre Rs.10.66 per litre     -   -
70A 27101211 27101212 27101213 27101220 27101290 All goods, other than goods at serial no. 70 14% -
71   2710 19 30   High speed diesel (HSD),- (i)    intended for sale without a brand name; (ii)   other than those specified at (i) Rs. 11.33 per litre Rs. 13.69 per litre - -
72 2710 Kerosene for ultimate sale through public distribution system Nil -
73 2710 The following goods, namely:- (a)    Food grade hexane (b)   Naphtha 14% -
74 2710 5% ethanol blended petrol that is a blend,- (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 Nil -
75 2710 10% ethanol blended petrol that is a 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. Nil -
76 2710 High speed diesel oil blended with alkyl 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. Nil -
77 2710 19 20 Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports 2% -
78 2710 19 40 Light diesel oil   14% + Rs. 2.50 per litre -
78A 27102000 All goods 14% -
79 2711 11 00 Liquefied natural gas Nil -
80 2711 12 00, 2711 13 00, 2711 19 00 Liquefied petroleum gases (LPG) 8% -
81 2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers by the Indian Oil Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat Petroleum Corporation Limited. Nil -
82 2711 Liquefied petroleum gases (LPG) 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 Nil -
83 2711 Petroleum gases and other gaseous 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 Nil -
84 2711 21 00 Natural gas (other than compressed natural gas) Nil -
85 28 Steam Nil -
86 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers Nil 2
87 28 Sulphuric acid used in a fertilizer plant for demineralisation of water Nil -
88 28 Ammonia used in a fertilizer plant in refrigeration and purification process Nil -
89 28 Ammonium chloride and manganese 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 Nil -
90 28 Gold potassium cyanide manufactured from gold and used in the electronics industry 12.5% of the value of such gold potassium cyanide excluding the value of gold used in the manufactu­re of such goods -
91 28 (i)  Gold potassium cyanide solution used within the factory of production for manufacture of – (a)     zari (b)     gold jewellery (ii) All goods used in the factory of production for manufacture of goods falling under chapter 71 Nil -
92 28 Thorium oxalate Nil -
93 28 The following goods- (a)   Enriched KBF4 (enriched potassium fluroborate); (b)   Enriched elemental boron Nil 8
94 28 Nuclear fuel Nil -
94A 28 Dicalcium phosphate (DCP0 of animal feed grade confirming to IS specification No. 5470 : 2002 Nil -
95 2801 20 00 Iodine 6% -
96 2804 10 00 Hydrogen, consumed within the factory of production Nil -
97 2804 30 00 Nitrogen- (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 Nil -
98 2804 40 90 or 2814 The following goods, for use in the manufacture of heavy water, namely :- (i)    Oxygen (ii)   Ammonia (anhydrous or in aqueous solution) Nil -
99 2805 11 Nuclear grade sodium Nil 9
100 2805 19 00 Potassium metal for use in a heavy water plant Nil -
101   2808 00 10, 2809 10 00, 2809 20 10 or 2809 20 20 All goods used in the manufacture of fertilizers   Nil   2  
102 2811 29 50 or 2811 29 90 Sulphur dioxide and sulphur trioxide, consumed in the manufacture of sulphuric acid, within the factory of production Nil -
103 2833 29 Agricultural grade zinc sulphate ordinarily used as micronutrient Nil -
104 2853 The following goods used within the 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) Nil -
105 28 or 29 The bulk drugs specified in List 1 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. Nil -
106 28 or 29 The goods specified in List 2, used for the manufacture of bulk drugs specified in List 1 Nil 2
107   28 or 38   The following goods- (a) Supported catalysts of any of the following metals, namely :- (i)    Gold (ii)   Silver (iii)  Platinum (iv)  Palladium (v)   Rhodium (vi)  Iridium (vii) Osmium (viii) Ruthenium; (b) compounds of the following metals, 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.   12.5% of the value of material, if any, added and the amount charged for such manufact­ure   -  
108   28, 29, 30 or 38   The following goods, namely, (A)  Drugs or medicines including their salts and esters and diagnostic test kits, 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) (B)  Bulk drugs used in the manufacture of the drugs or medicines at (A) Nil       Nil -       2
109 28, 29 or 30 All goods used within the factory of production for the manufacture of drugs or medicines which are fully exempted from duty of excise Nil -
109A 28,29 or 38 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 6% -
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 obtained from vegetable oils, commonly known as bio-diesels. Nil -
113A 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely :- (i)                 RBD Palm Stearin (ii)               Methanol (iii)             Sodium Methoxide Nil 2
113B 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i)    RBD Palm Stearin (ii)   Methanol (iii)  Sodium Methoxide.  Nil      2    
113C  29 or 38  Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels.  6%-
113D 2905 or 3823 11 12  The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i)    RBD Palm Stearin (ii)   Methanol (iii)  Sodium Methoxide  6%      2    
114 28, 29 or 30 The bulk drugs or formulations specified in List 3 Nil -
115 29 Menthol Nil -
116 30 Menthol crystals Nil -
117 30 Diagnostic kits for detection of all types of hepatitis Nil -
118 30 All types of contraceptives Nil -
119 30 Desferrioxamine injection or deferiprone Nil -
120 30 Formulations manufactured from the bulk 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 Nil -
121 30 Cyclosporin Nil -
122 30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name Nil -
123 30 Oral re-hydration salts Nil -
124 30 or any Chapter Nicotine polacrilex gum 6% -
125 30 or any Chapter Drugs and materials Nil 10
126 3002 Vaccines specified under the National Immunisation program Nil -
127 31 All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product. Nil -
128 31 (except 3101) All goods, other than those which are clearly not to be used as fertilisers 1% 25
128A 31 Mixture of fertilizers, made by physical mixing of chemical fertilizers on which appropriate duty of excise had been paid, by Co-operative Societies, holding certificate of manufacture for mixture of fertilizers under the Fertilizer Control Order, 1985, for supply to the members of such Co-operative Societies.Explanation. – For the purpose of this entry, the expression ‘appropriate duty’ means nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force. Nil -
129 32 Wattle extract, quebracho extract, chestnut extract Nil -
130 32 Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to the Department of Central Government Nil -
131 32 Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to — (i)    Bank Note Press, Dewas (ii)   Currency Note Press, Nasik (iii)  India Security Press Nasik (iv)  Security printing press, Hyderabad (v)   Bhartiya Reserve Bank Note Mudran Limited, Mysore (vi)  Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil -
132 3202 90 30 Enzymatic preparations for pretanning Nil -
133 * **** ** **
133A 3208, 3815, 3901, 3920 The following goods for use in the manufacture of Ethylene Vinyl Acetate (EVA) sheds or backsheet for manufacture of solar photovoltaic cells or modules, namely :- (i)                 EVA resin (ii)               EVA masterbatch (iii)             Poly Ethylene Terphthalate (PET) Film (iv)             Poly Vinyl Fluoride (PVF) (v)               Poly Vinyl Di-Fluoride (PVDF) (vi)             Adhesive Resin; and (vii)           Adhesive Hardner. Nil 51
134 33 Henna powder, not mixed with any other ingredient Nil -
135 3301 24, 3301 25, 3301 90 51, 3301 90 59, 3301 90 60 (i)    Fractionated/de-terpenated mentha oil (DTMO), (ii)   De-mentholised oil (DMO), (iii)  Spearmint oil, (iv)  Mentha piperita oil (v)   Any intermediate or by-products arising in the manufacture of menthol , other than (i) to (iv) Nil -
136 3304 20 00, 3304 99 40 and 3307 90 Kumkum (including sticker kumkum), kajal, sindur, alta or mahavar Nil -
137 3401 19 42 Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the said Commission for the purpose of manufacture of such soaps Nil -
138 3402 90 20 Sulphonated castor oil, fish oil or sperm oil Nil -
139 3504 00 91 Isolated soya protein 6% -
140 3507 90 40 Pectin esterase pure used in food processing sector Nil -
141 3605 00 10 or 3605 00 90 Matches, in or in relation to the manufacture of which, none of the 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 Nil -
142 3605 00 10 or 3605 00 90 Matches, in or in relation to the manufacture of which, any or both the processes of ‘Frame filling’ and ‘Dipping of splints in the composition for match heads’ and pasting of labels on match boxes, veneers or cardboards and packaging are carried out with the aid of power 6% -
143 37 Colour positive unexposed cinematographic film in rolls of any size and length and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet. Nil -
144 38

Concrete Mix or Ready-mix Concrete (RMC), manufactured at the site of construction for use in construction work at such site.

Explanation. - For the purpose 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

 Nil -
144A 38 Dichloro Diphenyl Trichloroethane (DDT) manufactured by Hindustan Insecticides Limited for supply to the nation vector borne Diseases control programme (NVBDCP) for mosquito control of the ministry of health any family welfare. Nil -
145 3818 Silicon wafers Nil -
145A 3818 Wafers for use in the manufacture of Integrated Circuit (IC) modules for smart cards 6% 2
145B 3815 90 00 Catalyst for use in the manu-facture of cast components of Wind Operated Electricity Generator Nil 53
145C 3909 40 90 Resin for use in the manufacture of cast components of Wind Operated Electricity Generator Nil 53
146 ** ****
147 3901 to 3914 Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96 Explanation. - ****** Nil -
148 3904 Plastic material commonly known as 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 Nil -
148A 3920, 3921 Ethylene vinyl acetate (EVA) sheds or backsheet for use in the manufacture of solar photovoltaic cells or modules Nil 51
148AA 3923 21 00 or 3923 29 All goods 15% -
148AAA 3921 19 00 Membrane Sheet and Tricot/spacer for use in the manufacture of Reverse Osmosis (RO) membrane for household type filters 6% 2
148B * **** ** **
148C * **** ** **
148D * **** ** **
149 3923 90 20 Aseptic bags 6% -
149A Any chapter Security fiber and security threads for use in the manufacture of security paper mill, Hoshangabad and bank note paper mills India Pvt. Ltd., Mysore Nil 2
150   4005   The following goods, namely :— (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 Nil   -  
151 4007 00 10 Latex rubber thread 6% -
152 4008 11 10 Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear Nil -
152A 400829 10 Rubber sheets and resin rubber sheets for soles and heels 6% -
153 4011 or 4012 or 4013 Tyres, flaps and tubes used in the manufacture of— (a)   power tillers of heading 8432 of the First Schedule to the Excise Tariff Act; (b)   two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons Nil 2
154   401150, 4011 90 00, 4013 20 00 or 4013 90 50 Pneumatic tyres and inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws   Nil   -  
155 4016 Rice rubber rolls for paddy de-husking machine Nil -
156 4016 95 90 Toy balloons made of natural rubber latex Nil -
157 4401, 4402, 4403 or 4404 All goods Nil -
158 4408 Veneer sheets and sheets for Plywood (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 6 mm used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421. Nil -
159 45, 48, 68, 73, 84, 85 or 87 Parts of main battle tanks intended to be used in the manufacture of such tanks Nil 2 and 11
160 4707 Waste paper and paper scrap 6% -
161 4707 Recovered (waste and scrap) paper or paperboard, arising from writing or printing paper, in the course of printing of educational textbooks Nil -
162 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets   Nil -
163 48 Paper and paperboard or articles made therefrom 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 6% 12
164 48 Newsprint, in reels Nil -
165 4802 (a)   Security paper (cylinder mould 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; Nil -
(b)   Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping Nil -
166 4802 Mould vat made watermarked bank note 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 Nil -
167 4802 or 4804 Maplitho paper or kraft paper supplied to a Braille Press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil -
168 4810 Light weight coated paper weighing up to 70 g/m2, procured by actual users for printing of magazines Nil -
169 4811 59 10 or 482370 10 All goods 6% -
170 4817 Letter envelopes, inland letter cards and post cards of Department of Posts, Government of India. Nil -
171 4819 10 Cartons, boxes and cases, of corrugated paper or paperboard whether or not pasted with duplex sheets on the outer surface 6% 13
172 5307 10 10 5307 20 00 Jute Yarn Nil -  
172A * **** ** **
173 5607 90 Of jute or other textile bast fibres of heading 5303 Nil -
173A 57 The following goods namely :- (i)                 Hand-made carpets, whether or not any machines have been used achieve better finish during pre-weaving or post weaving operations; (ii)               Carpets and other textile floor coverings, knotted, woven, tufted, or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and (iii)             Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up. Explanation – For the purposes of Chapter 57, the term “ machines” shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns. Nil -
174 5808 All goods, not subjected to any process Nil -
175 5810 All goods manufactured without the aid of vertical type automatic shuttle em­broidery machines operated with power Nil -
176 5908 Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles Nil -
177 63 Mosquito nets impregnated with insecticide 6% -
178 63 Indian National Flag Nil -
179 64 Footwear subjected to any one or more of 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 Nil 14
180 64 (a)    Footwear of retail sale price not exceeding Rs. 500 per pair. (b)   Footwear of retail sale price not exceeding Rs. 500 but not exceeding Rs. 1000 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. Nil     6% 15     15
180A 6403 or 6405 Leather footwear Explanation for the purpose of this entry, leather footwear means footwear with uppers of leather where leather refers to the goods to headings 4107 or 4112 to 4114 6% -
181 64 Footwear-chappal (sole without upper, 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 Rs. 500 per pair. Explanation:- the expression “retail sale price” shall have the same  meaning as specified in Sl. No. 180 Nil 15
182 6406 (except 6406 90 40 and 6406 90 50) All goods 6% -
183 Any Chapter Parts of umbrellas and sun umbrellas including umbrella panels 6% -
184 6603 Parts of walking sticks, seat sticks, whips, riding-crops and the like 6% -
185 68 Goods, in which more than 25% by weight of red mud, press mud or blast fur­nace slag or one or more of these materials, have been used Nil -
186 68 (except 6804, 6805, 6811, 6812 and 6813) Goods manufactured at the site of construction for use in construction work at such site 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. Nil -
187 68 or 69 Stoneware, which are only salt glazed Nil   -
187A 69010010 69041000 All gods Nil -  
187B 69051000 Roofing tiles Nil -
187C 70 Solar tempered glass for use in the manufacture of :- (a) solar photovoltaic cells or modules; (b) solar power generating equipment or systems; (c) flat plate solar collectors; (d) solar photovoltaic module and panel for water pumping and other applications. 6% 2
187D Any Chapter Parts/Raw material for use in the manufacture of Solar tempered glass for use in :- (a) solar photovoltaic cells or modules; (b) solar power generating equipment or systems; (c) flat plate solar collectors; (d) solar photovoltaic module and panel for water pumping and other applications.  6% 2
188 71 Primary gold converted with the aid of 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. Nil -
189 71 Gold bars, other than tola bars, bearing manufacturer’s engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of — (i)     (a)   Gold ore or concentrate; (b)   Gold dore bar; or (ii)     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 9.35% 9.35% - -
190 71 Silver manufactured in a factory starting 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. 8.5% -
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 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 of purity below 99.9%   9.35% 8.5%   - -
191A 71 Silver produced or manufactured during the process of Zinc or lead smelting starting from the stage of Zinc or lead ore or concentrate 8.5% -
192 71 (I) Articles of goldsmiths’ or silversmiths’ wares of precious metal or of metal clad with precious metal, not bearing a brand name; Nil 52A
(II) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof;

Nil

52A
(III) Precious and semi-precious stones, synthetic stones and pearls Nil -
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, 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. Nil -
194 7105 Dust and powder of synthetic precious or semi-precious stones 6% -
  195   7105 or 7112 (i) Dust and powder of natural precious or semi-precious stones Nil -
(ii) waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71. Nil 52A
196 7106 Strips, wires, sheets, plates and foils of silver Nil 52A
197   7106 10 00 7106 91 00 or 7106 92 90 Silver, other than silver mentioned in Sl. Nos. 190, 191 and 191A   Nil   -  
198 7108 Gold arising in the course of manufacture of zinc by smelting Nil -
   199    7113 (I)   Articles of jewellery;  1%  16
(II)  Parts of articles of jewellery  1%  16
(II) Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire  Nil  -
Explanation. - For the purposes of this exemption,- An article of jewellery or part of article of jewellery or both, produced or manufactured from an alloy (including asintered mixture and an inter-metallic compound) containing precious metal may be treated as an article of jewellery or part of article of jewellery or both of a precious metal, if any one precious metal constitutes as much as 2% by weight of the article of jewellery or part of article of jewellery or both (excluding the weight of the precious or semi-precious  stones,  mounted or set),  in accordance to the following : (i)    an article of jewellery or part of article of jewellery or both, containing 2% or more, by weight, of platinum is to be treated as an article of jewellery or part of article of jewellery or both, of platinum; (ii)   an article of jewellery or part of article of jewellery or both, containing 2% or more, by weight, of gold but not platinum, or less than 2% by weight, of platinum, is to be treated as an article of jewellery or part of article of jewellery or both, of gold ; (iii)    other articles of jewellery or parts of articles of jewellery or both, containing 2% or more, by weight, of silver are to be treated as articles of jewellery or parts of articles of jewellery or both, of silver.                                                 52A
200     7114     (I) Articles of goldsmiths’ or silversmiths’ wares of precious metal or of metal clad  with precious metal, bearing a brand name; 1% 25
(II) Gold coins of purity 99.5% and above, bearing a brand name when manufactured from gold on which appropriate duty of customs or excise has been paid; Nil 52A
(III) Silver coins of purity 99.9% and above, bearing a brand name when manufactured from silver on which appropriate duty of customs or excise has been paid. Nil 52A
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 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 some person using such  mane  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 cut or slit on job-work Nil   16 and 17
201A 72011000 Pig iron SG grade for manufacture of cast components of wind operated electricity generators Nil 53
201B 72022900 Ferro-silicon-manufacture of cast components of wind operated electricity generators Nil 53
202 7204 21 90 Waste and scrap arising out of manufacture of cold rolled stainless steel patties or pattas Nil -
203 7219 or 7220 Patties or pattas when subjected to any process other than cold rolling Nil -
204 7222 Circles used within the factory of production in the manufacture of utensils Nil -
205 73 Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder Nil 18
205A 7302 or 8530 Railway or tramway track construction material of iron and steel. Explanation:- for the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of the rails 12.5% 49
206 7305 or 7308 All goods fabricated at site of work for use in construction work at such site Nil -
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 plates of iron or steel, specially designed to operate using bio-gas Nil -
210 7326 19 90 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapters 40, 73, 83, 85, 87 or 95 Nil -
211 7326 20 10 All goods Nil -
211A 73269099 Forged steel rings for manufacture of special bearings for use in wind operated electricity generator Nil 50
212 7323 or 76151011 Pressure cookers 6% -
213 7402 or 7403 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil 19
214 7404 Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts Nil -
215 7408 Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari   Nil -
215A 7408 Round copper wire or flat copper wire for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules Nil 2
215B 80012000 Tin alloys for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or molecules Nil 51
216 7409 All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil 19
217 7409 Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Explanation:- for the purpose of this entry, “copper” means copper and copper alloys including brass. Rs. 3500 per metric tonne 19 and 20
218 7409 or 7410 Copper strip and foil, intended to be used for manufacture of imitation Zari Nil -
219 7601 Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils   Nil 21
220 7602 Aluminium waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets Nil -
221 7604 or 7608 or 7609 00 00 Aluminium extrusions, square tubes and round tubes of aluminium used in the 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 Nil 2
222 7606 Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils Nil 16 and 21
223 7606 Aluminium circles Rs. 2500 per metric tonne 16 and 21
224 82 Pencil sharpeners and blades thereof Nil -
225 82 Tools of two or more of the headings 8202 to 8205, put up in sets Nil 22
226 8201 All goods Nil -
227 8211 or 8214 Knives Nil -
228 84 Coir processing machinery specified in List 4, supplied under Integrated Coir Development Project being implemented by the Government of Kerala Nil -
229 84 The following goods, namely :- (i)    Manually operated rubber roller machines; and (ii)   Manually operated copra dryers. Nil -
230 84, 85, 90 or any other Chapter Machinery or equipment specified in List 5 6% -
231 84 or any other Chapter Machinery or equipment for use in silk textile industry as specified in List 6 Nil -
232 84 or any other Chapter Goods specified in List 7 intended to be 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 Nil 2 and 3
233 84 or any other Chapter The following goods, namely :— (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 Nil 23
234 8401 Nuclear fuel Nil -
235 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 6% -
235A 8413 91 or 8501 3119 The following goods for use in manufacture of centrifugal pumps falling under tariff item 8413 70 10, namely :- (i)                 Shafts (ii)               Sleeve (iii)             Chamber (iv)             Impeller (v)               Washer (vi)             Electric motor 6% 2
236 8413    or 8414    90 Hand pumps and parts thereof Nil -
237 8414 90 12 Parts of bicycle pumps Nil -
238 8414 20 10, 8414 20 20 or 8414 90 12 All goods   Nil -
238A 841919 Solar water heater and system Nil 52A
238B 8419 or any other chapter Parts for use in the manufacture of solar water heater and system Nil 2
239 8421 21 (except 8421 21 20) Water purification equipment, based on following technologies :— (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 Nil -
239A Any chapter Reverse Osmosis (RO) membrane element for water filtration or purification equipment other than house hold type filters based on reverse osmosis technology using thin film composite membrane (TFC) Nil -
240 8421 21 Water filtration or purification equipment 6% -
241 8421 21 20 Replaceable kits of all water filters except those operating on reverse osmosis technology 6% -
241A Any chapter Reverse Osmosis (RO) membrane elements for household type filters 6% -
241B 8422 20 00, 8422 30 00, 8422 40 00, 8422 90 10, 8422 90 90 The following goods used in processing and packaging of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat, namely :- (i)                 Machinery for cleaning or drying bottles or other containers; (ii)               Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; (iii)             Other packing or wrapping machinery; (iv)             Parts of machinery at (i) to (iii) 6% -
242 8424 90 00 Parts of mechanical appliances of a kind used in agriculture or horticulture Nil
243 8428 20 11 Conveyor belt system used in — (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 Nil 2 and 3
244   8430 or 8705   (i)    Drilling rigs falling under heading 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 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 12.5% 12.5% 46 46
245 8434 All goods Nil -
245A 8435 All goods 6% -
245B 84385000, 84386000, 84389090 (i)                 Machinery for the preparation of meat or poultry; (ii)               Machinery for preparation of fruits, nuts or vegetables; (iii)             Parts of machinery at (i) and (iii) 6% -
246 8442 50 20 Lithographic plates used within the factory of its production for printing pur­poses Nil -
247 8443 High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour 6% -
248 8443 High speed heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour 6% -
249 Any Chapter Mailroom equipment, namely :- (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 6% -
250 8443 99 Parts for the manufacture of printers falling under sub-heading 8443 32 6% 2 and 3
251 8445, 8448, 8483 (except 8483 10 10) 8484, 8487 90 00 Goods required by a jute mill for making jute textiles Nil 3
252 8446 Automatic shuttle looms 6% -
253 8446 Shuttle less projectile looms 6% -
254 8452 90 All goods Nil -
254A 847130 Tablet computer 2% 16
254B 84 or any other chapter 1.      Parts, components or accessories for use in the manufacture of tablet computer 2.      Sub-part for use in manufacture of items mentioned at (i) above. Nil Nil 2 2
255 8471 70 or 8473 30 or 8523 The following goods, for use  in manufacture of computer falling under the heading 8471, namely :- (a)    Microprocessor for computer, other 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 6% 2
256 Any Chapter Parts of DVD drive, DVD writer, combo drive, CD-ROM drive 6% -
256A 8470 Point of Sale (POS) Devices Nil -
256B Any Chapter All goods for manufacture of Point of Sale (POS) Devices Nil 2
256C 84 or 85 The following goods, namely :- (i) Micro ATMs as per standards version 1.5.1; Nil -
(ii) Fingerprint reader/scanner Nil -
(iii) Iris scanner Nil -
(iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer); Nil -
(v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above Nil 2
257 8481 80 41 or 8481 90 10 All goods Nil -
258 8483 10 10 All goods 6% -
259 8483 10 10 Crank shafts for sewing machines, other than those with in-built motors. Nil -
260 85 Batteries for goods as specified against Sl. No. 274 6% 24
261 85 Battery packs of Lithium ion batteries supplied to the manufacturer of Hybrid or electric vehicle 6% 2 and 3
262 8502 Diesel generating sets assembled, at site of installation, from duty paid engine and generators Nil -
262A 8507 60 00 Lithium-ion batteries other than batteries of mobile handsets including cellular phones 4% 16
262B 85 or any other Chapter (a)    Parts, components and accessories (except populated printed circuit boards) for manufacture of Lithiumion batteries other than batteries of mobile handset including cellular phones; (b)   Sub-parts for manufacture of the items mentioned at (a) above Nil 2
263 8512 Dynamos, head lamps, side lamps, tail lamps of vehicles of heading 8712 Nil -
263A 8517 Mobile handsets, including cellular phones 1% 16
263B 8504 Charger or adapter for manufacture of mobile handsets including cellular phones. 2% 2 and 16
263C 85 or any other Chapter (a)    Inputs or parts for manufacture of charger or adapter of mobile handsets including cellular phones (b)   Inputs or sub-parts for manufacture of parts mentioned at (a) above Nil 2
263D 8506, 8507 Battery for manufacture of mobile handsets including cellular phones 2% 2 and 16
263E 85 or any other Chapter (a)    Inputs or parts for manufacture of battery of mobile handsets including cellular phones (b)   Inputs or sub-parts for manufacture of parts mentioned at (a) above Nil 2
263F 8518 30 00 Wired headsets for manufacture of mobile handsets including cellular phones. 2% 2 and 16
263G 85 or any other Chapter (a)    Inputs or parts for manufacture of wired headsets of mobile handsets including cellular phones (b)   Inputs or sub-parts for manufacture of parts mentioned at (a) above Nil 2
263H ** *** ** **
263-I ** *** ** **
263J 8517 62 30 Broadband modem 4% 16
263K 85 or any other Chapter (a)    Parts, components and accessories (except populated printed circuit boards) for manufacture of broadband modem (b)   Sub-parts for manufacture of items mentioned at (a) above Nil 2
263L 8517 69 30 Routers 4% 16
263M 85 or any other Chapter (a)    Parts, components, and accessories (except populated printed circuit boards) for manufacture of routers (b)   Sub-parts for manufacture of the items mentioned at (a) above Nil 2
263N 8517 69 60 Set-top boxes for gaining access to internet 4% 16
263-O 85 or any other Chapter (a)    Parts, components, and accessories (except populated printed circuit boards) for manufacture of Set-top boxes for gaining access to internet (b)   Sub-parts for manufacture of items mentioned at (a) above Nil 2
263P 8521 90 90 Digital Video Recorder (DVR) or Network Video Recorder (NVR) 4% 16
263Q 85 or any other Chapter (a)    Parts, components, and accessories (except populated printed circuit boards) for manufacture of Digital Video Recorder (DVR) or Network Video Recorder (NVR); (b)   Sub-parts for manufacture of items mentioned at (a) above Nil 2
263R 8525 80 20 CCTV camera or IP camera 4% 16
263-S 85 or any other Chapter (a)    Parts, components, and accessories  (except populated printed circuit boards) for manufacture of CCTV camera or IP camera (b)   Sub-parts for manufacture of items mentioned at (a) above Nil 2
263T 8528 71 00 Reception apparatus for television but not designed to incorporate a video display Nil 2
263U 85 or any other Chapter (a)    Parts, components, and accessories (except populated printed circuit boards) for manufacture of reception apparatus for television but not designed to incorporate a video display (b)   Sub-parts for manufacture of items mentioned at (a) above Nil 2
263v 85 or any Chapter Populated printed circuit board of,- (i)     Lithium-ion   battery   other   than battery for mobile handset [tariff item 8507 60 00]; (ii)          Broadband Modem [tariff item 8517 62 30]; (iii)         Router [tariff item 8517 69 30]; (iv)  Set-top box for gaining access to internet [tariff item 8517 69 60]; (v)    Digital        Video        Recorder (DVR)/Network  Video  Recorder (NVR) [tariff item 8521 90 90]; (vi)         CCTV Camera/IP Camera [tariff item 8525 20 80]; (vii) Reception apparatus for television but not designed to incorporate a video display [tariff item 8528 71 00].  4%  16
263w Any Chapter (a) Parts   or  components   for  use   in manufacture   of  Populated   printed circuit board of,-(i) Lithium-ion battery other than battery for mobile handset [tariff item 8507 60 00]; (ii)    Broadband Modem [tariff item 8517 62 30]; (iii)               Router [tariff item 8517 69 30]; (iv)  Set-top box for gaining access to internet [tariff item 8517 69 60]; (v)          Digital       Video       Recorder (DVR)/Network Video Recorder (NVR) [tariff item 8521 90 90]; (vi)  CCTV Camera/IP Camera [tariff item 8525 20 80]; (vii) Reception      apparatus      for television but not designed to incorporate a video display [tariff item 8528 71 00]. (b) Sub-parts for use in the manufacture of the parts or components at (a) above.  Nil                           2  2                           2
264 8523 Recorded video cassettes intended for television broadcasting and supplied in formats such as Umatic, Betacam or any similar format 6% -
265 8523 CD-ROMs or DVD ROMs  containing books of an educational nature, journal, periodicals (magazines) or news paper Nil -
266 8523 (a) Any customised software (that is 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. Nil -
267 8523 29 10 Audio cassettes Nil -
268 85279911 Portable receivers for calling, alerting or paging 6% -
269 8539 Vacuum and gas filled bulbs of retail sale price not exceeding Rs. 20/- per bulb 6% -
270 8539 31 10 Compact Fluorescent Lamps (CFL) 6% -
271 8541 40 20 Light emitting diodes (electro­luminescent) for the manufacture of goods specified as Sl. No. 321 6% 3
272 85 or any other Chapter (a)   Parts, components and accessories [excluding Charger or Adapter, Battery, Wired handsets **] of mobile handsets including cellular phones. (b)   Parts, components of [***]hands-free headphones and PC connectivity cable of mobile handsets including cellular phones; (c)   sub-parts of (a) and (b). Nil 2
272A 8607 All goods. 6% -
272B 8608 All goods. 6% -
272C 8609 00 00 Refrigerated containers. 6% -
273       87       The following goods namely :- (i)                 Motor vehicles falling under headings 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 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 8702, 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles[ x x x ] ), which after clearance has been registered for use solely as taxi (iv)             Sports Utility Vehicles specified against SI. No. 284A, which after clearance have been registered for use solely as taxi.   12.5%       12.5%     80% of the excise paid at the time of clearance   [x x x ] -           26     26       [ x x x ]
274 87 Electrically operated vehicles, including 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’ 6% -
275 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes. Explanation. - For the purposes of this entry, value of motor vehicle shall be deemed to be equal to the value of the generating set fitted to such vehicle Rate of duty applicable on the diesel generating set fitted on the motor vehicle -
276 87 (i)    Motor vehicles principally designed 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 Nil 27
277 8701 All goods (except road tractors for semi­trailers of engine capacity more than 1800 cc) Nil -
277A 8702 90 21, 8702 90 22, 8702 90 28 or 8702 90 29 All Goods 12.5% -
278 8703 Hybrid motor vehicles 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 12.5% -
279 8703 Three wheeled vehicles for transport of not more than seven persons, including the driver 12.5% -
280 8703 Cars (for the transport of up to seven persons, including the driver) for physically handicapped persons 6% 28
281 8704 Motor vehicles, other than petrol driven dumpers of tariff item 8704 10 90 12.5% -
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 exceeding 1500 cc; and (ii)   Motor vehicles of engine capacity exceeding 1500 cc; and other than motor vehicles specified against entry at Sl. No. 284A 24% 27% - -
284A 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as sports utility vehicles (SUVs) including utility vehicles. Explanation:- for the purpose of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170mm and above: 30% -
285 8702, 8703 Following motor vehicles of length not 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 12.5% -
286 8702,8703 Hydrogen vehicles based on fuel cell 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 12.5% -
287 8702, 8703, 8704 Three or more axled motor vehicles for 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 12.5% -
288               8702,8703, 8704 or 8716               Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - 30
(i)                 for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; (ii)               for the transport of more than twelve persons, excluding the driver; (iii)             for the transport of not more than six persons, excluding the driver, including station wagons; (iv)             for the transport of goods, other than petrol driven; (v)               for the transport of goods, other than mentioned against (2)   Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis. (2) 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   24%   12.5% 24% 12.5% 24%       12.5%                 30  
288A 87060021 or 87060039 Chasis for use in manufacture of motor vehicles falling under headings8702 and 8703 cleared as ambulance duty fitted with all filaments, furniture and accessories necessary for an ambulance from the factory manufacturing such motors vehicles 12.5% 2
289     8706 00 21 or 8706 00 39   The following goods, namely :- (i)                 Chassis for use in the manufacture of battery powered road vehicles (ii)               Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle)   12.5% 12.5%   2 -
290       8706 00 43 or 8706 00 49     The following goods, namely :- (i)                 Chassis for use in the manufacture of battery powered road vehicles (ii)               Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle). (iii)             Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab   14% 14%   14%   2 1   -
291 8706 00 43 For dumpers, other than petrol driven, 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 14%
292 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab 14% -
292A 87060029 All goods   14% -
292B 87060042 All goods 13% -
293 8714 Parts and accessories of vehicles of heading 8712 and 8713 Nil -
294 8716 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes. Explanation. - For the purposes of this entry, value of trailer shall be equal to the value of the generating set fitted to such trailer Rate of duty applicable on the diesel generating set fitted on the trailer -
295 8716 20 00 All goods Nil -
296 Any Chapter The following goods for use in the 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 6% 2
297 Any Chapter The following goods for use in the 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 6% 2
298 Any Chapter (a)    Kits for conversion of fossil fuel vehicles to hybrid motor vehicles (b)   Parts of such kits specified at (a). Explanation. - For the purpose of this entry, “hybrid motor vehicle” shall have the same meaning as specified in Sl. No. 278 6% 6%   - -  
299 8802 All goods Nil 31
300 8802 All goods Nil 32
301 8802 All goods Nil 33
302 8803 Parts of- (i)    goods falling under heading 8801; or (ii)   goods falling under tariff item 8802 60 00 Nil -
303 Any chapter Parts including pnuematic tyres of rubber, new or retreaded (other than rubber tubes), of aircraft of heading 8802 Nil 34
304 Any chapter Parts including pnuematic tyres of rubber, new or retreaded (other than rubber tubes), of aircraft of heading 8802 Nil 35
305 88 or any chapter Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling (MRO) of,- (i)  aircraft falling under heading 8802; or (ii)     components or parts, including engine, of aircrafts of heading 8802, specified against S. No. 448 of the Table 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, published vide number GSR 185(E), 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 S. No. 448 of the Table to the said notification No.12/2012-Customs, dated 17th March, 2012". Nil -
305A 89 or any other Chapter Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit. Explanation. – For the purpose of this entry “Ocean going vessels” includes – (a)    Liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds ( for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b)   War ships of all kinds including submarines; (c)    Tugs, dredgers, fire-floats and salvage ships; and (d)   Oil rigs, drilling ships and jack-up rigs. Nil 2
306 * ****
306A 8901, 8904, 8905, 89069000 All goods Nil -
306B 72 Steel supplied for use in the manufacture of goods falling under heading 8901, 8902, 8904, 8905 (except sub-heading 890520) or 8906, in accordance with the provisions of section 65 of the custom act, 1962 (52 of 1962) Explanation. – Nothing contained in this exemption shall have effect on or after the 24th day of November, 2015. Nil 2 and 3
306C Any Chapter Raw materials and parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906 Explanation. – For the purposes of this entry, it is clarified that in the case of steel already procured under SI. No. 306B above and lying unutilized,- (i)                 The unit will furnish a separate bond to the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and (ii)               In the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification. Nil 2 and 3
307 9003 Frames and mountings for spectacles, goggles or the like, of value below Rs. 500 per piece. 6% -
308 9004 Sunglasses or goggles, for correcting vision 6% -
309   9018 or 9019 or 9022 (i)    Parts and accessories of goods of headings 9018 and 9019 (ii)   Parts and accessories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022 Nil   Nil -   -
310 9018 All goods (other than parts and accessories thereof) 6% -
311 9019 All goods (other than parts and accessories thereof) 6% -
312 9022 All goods for medical, surgical, dental and veterinary use(other than parts and accessories thereof) 6% -
313 90 Coronary stents and coronary stent systems for use with cardiac catheters. Nil -
314 90 or any other Chapter Blood Glucose Monitoring System (Glucometer) and test strips 6% -
315 90 or any other Chapter Artificial kidney Nil -
315A 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney. Nil -
316 90 or any other Chapter Parts of the following goods, namely :- (i)                 Crutches; (ii)               Wheel chairs; (iii)             Walking frames; (iv)             Tricycles; (v)               Braillers; and (vi)             Artificial limbs Nil -
317 90 or any other Chapter Assistive devices, rehabilitation aids and 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 Nil -
318 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 6% -
318A 90 or any other chapter The following goods for used in the manufacture of pacemakers (tariff items 90215000) 1     Battery 2.    Titanium 3.    Palladium wire 4.    Eutectic wire 5.    Silicon resins or silicon rubbers 6.    Solder paste 7.    Reed switch 8.    Diodes 9.    Transistor 10.  Capacitors 11.  Controllers 12.  Coils (steel) 13.  Tubing (silicone) Nil 2
319 9101 or 9102 Braille watches Nil -
320 9402 Medical, surgical, dental or veterinary furniture and parts thereof   6% -
321 85 or 94 LED lights or fixtures including LED Lamps 6% -
321A 85 or 94 All parts for use in the manufacture of LED lights or fixtures including LED Lamps 6% 2
321B Any chapter All input for use in the manufacture of Led (light emitting diode) driver and MCPCB (mental core printed circuit board) for use in manufacture for LED lights and fixtures or LED lamps 6% 2
322 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles for use in kerosene pressure lanterns Nil -
323 9503 All goods (other than parts and accessories thereof) Nil -
324 9603 10 00 Brooms, consisting of twigs or other vegetable materials, bound together, with or without handles Nil -
325         9608 or 3215 90       Following goods, namely :- (i)    Parts of pens; (ii)   Parts (excluding refills) of ball point pens; (iii)  inks and parts of refills of ball point pens (iv)  Refills and inks (not meant for retail sale) used for manufacture of pens of value not exceeding Rs. 200 per piece.   Nil Nil Nil Nil   - - - 3
326 9608 or 9609 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 2
327 32, 38, 39, 44 or 70 Goods specified in List 9, for the manufacture of rotor blades for wind operated electricity generators Nil 36
327A 38, 39 or 68 Goods specified in List 9A, for the manufacture of rotor blades and intermediates, parts and sub-parts of rotor blades, for wind operated electricity generators. 6% 36
328 Any Chapter Parts used within the factory of production for manufacture of power tillers of heading 8432 Nil -
329   Any Chapter   Goods supplied for,- (a)   the official use of foreign diplomatic or consular missions in India; (b)   the personal use of diplomatic agents or career consular officers in India. Nil Nil 37 38
330 Any Chapter The following goods, namely :— (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 (viii)         particle/fiber board manufactured from agricultural crop residues Nil -
331 Any Chapter Goods required for,- (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. Nil 39
332 Any Chapter Non-conventional energy devices or systems specified in List 8 Nil -
332A Any chapter Parts (except solar tempered glass) consumed within the factory of production for the manufacture of goods specified in List 8 Nil 2
333 Any Chapter 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 86040000) Nil 3
334 Any Chapter All goods manufactured in a factory and 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 Nil 40
335 Any Chapter Parts of hearing aids Nil -
336 Any Chapter All goods supplied against International Competitive Bidding. Nil 41
337 Any Chapter All items of machinery, including prime 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 specified in list 10 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 Nil 42
338 Any Chapter All items of machinery, including prime 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 specified in list 11 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. Nil 43
339 Any Chapter All items of machinery, including prime 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 namely, vidhayanchal STPP stage V (expansion unit)-500 MW (NTPC) and UNOSUGEN CCPP, Gujrat (an expansion unit of sugen CCPP on 1147.5 MW)- 382.5(1) MW (M/s Torrent Power Ltd.) so certified before the 19th day of July, 2012 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) Nil 44
340 Any Chapter Parts, used within the factory of production or in many other factory of the same manufacturer goods of heading 8701 Nil 3
341 Any Chapter Monofilament long line system for tuna fishing Nil 45
342 Any Chapter Polypropylene, stainless steel strip and stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae 6% 3
343 Any Chapter Stainless steel tube and wire, cobalt chromium tube, Hayness Alloy-25 and polypropylene mesh required for manufacture of Coronary stents or coronary stent system and artificial heart valve Nil 3
344 Any Chapter Parts and components required for manufacture of blood pressure monitors and blood glucose monitoring Systems (gluco-meters) 6% 3
345 84 (except 8424 41 00, 8424 49 00, 8424 82 00, 8432, 8433, 8436, 8437, 8452 10 12, 8452 10 22, 845230, 845290, 8472 90 93, 8472 90 94, 8479 89 92) All goods 10% -
346 85 (except 852352, 85441110, 85441190, 8548 10) All goods 10% -
347         87         The following goods namely:- (i)                 Motor vehicles falling under headings 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 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 8702, 8703 for transport of up to thirteen persons, including the driver (other than three wheeled motor vehicles and Sports Utility Vehicles specified at SI. No. 356), which after clearance have been registered for use solely as taxi. (iv)             Sports Utility Vehicles specified against Sl. No. 356, which after clearance have been registered for use solely as taxi.         8%     8%     80% of the excise duty paid at the time of clearance   80% of the excise duty paid at the time of clearance -         26         26           26
348 8701 Road tractors for semitrailers of engine capacity more than 1800 cc 8% -
349 8702 10 21 to 8702 10 29, 8702 20 21 to 8702 20 29, 8702 30 21 to 8702 30 29, 8702 40 21 to 8702 40 29, 8702 90 21 to 8702 90 29 Motor vehicles for the transport of ten or more persons, including the driver. 8% -
350 8703 Hybrid motor vehicles 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. 8% -
351 8703 Three wheeled vehicles for transport of not more than seven persons, including the driver. 8% -
352 8704 Motor vehicles, other than petrol driven dumpers of tariff item 8704 10 90. 8% -
353 8704 10 90 Petrol driven dumpers 20% -
354       8702, 8703       Following motor vehicles of length not 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. 8%       -      
355     8702 and 8703   Following motor vehicles, namely :- (i)                 Motor vehicles of engine capacity not exceeding 1500 cc; and (ii)               Motor vehicles of engine capacity exceeding 1500 cc. (other than motor vehicles specified against entry at Sl. No. 356).   20% 24%     - -  
356   8703   Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm and above 24%   -  
357   8702, 8703   Hydrogen vehicles based on fuel cell technology Explanation. - For the purposes 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 8%   –  
358   8702, 8703, 8704   Three or more axled motor vehicles for 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 8%   –  
359               8702, 8703, 8704 or 8716               (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis- (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; (ii)for the transport of more than twelve persons, excluding the driver; (iii) for the transport of not more than six persons, excluding the driver, including station wagons; (iv) for the transport of goods, other than petrol driven; (v) for the transport of goods, other than mentioned against (2) Vehicles of heading 8716 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           20%   8%   20%   8%     20%     8%     30                                       30            
360 8706 00 11, 8706 00 19 Chassis fitted with engines, for the tractors of heading 8701 8% -
361     8706 00 21 or 8706 00 39   The following goods, namely :- (i)                 Chassis for use in the manufacture of battery powered road vehicles; (ii)               Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle).     8% 8%     2 -
362       8706 00 43 or 8706 00 49     The following goods, namely :- (i)                 Chassis for use in the manufacture of battery powered road vehicles; (ii)               Chassis for three or more axled motor vehicle (other than chassis for articulated vehicle); (iii)             Motor chassis for vehicles of heading 8704 (other than petrol driven) fitted with engines, whether or not with cab.     10% 10% 10%     2 - -
363       8706 00 43       For dumpers, other than petrol driven, other than those designed,- (a) for use off the highway; (b) with net weight (excluding pay-load) exceeding eight tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes. 10%       -      
364 8706 00 49 Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or not with cab. 10% -
365 8706 00 29 All goods 10% -
366 8706 00 42 All goods 9% -
367 8706 00 31 or 8706 00 41 Chassis fitted with engines for three wheeled motor vehicles 8% -
368 8711 Motor-cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars 8% -
369 8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof 8% -
  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% + Rs. 120 PMT] 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 2106 90 20 or 2403 99 90; 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 4. (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 job-worker Nature of processes undertaken Quantity 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:
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, Tamil Nadu.
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 the said excisable goods are manufactured from inputs or capital goods on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs or capital goods has been taken by the manufacture of such goods (and not the buyer of such goods) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.
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)   the said excisable goods are manufactured from inputs on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such goods (and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit Rules, 2004; (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. Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.
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 Assistance (CFA)
25. If the said excisable goods are manufactured from inputs or by utilizing input services on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under section 66B of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods ( and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force.
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  and intermediates, parts and sub-part 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. Provider that if the goods when imported into India are so exempt from the said duties of customs subject to certain conditions prescribed under a notification issued under the Customs Act, 1962, then such conditions shall, mutatis mutandis, apply for the purpose of this exemption.
42. 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 ultra mega power project; before the 19th day of July, 2012. (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 forty-two months, 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; before the 19th day of July, 2012 (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 sixty six month, 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 sixty 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 duty 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. ******
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 (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd. to the effect that - (i)        the goods are produced 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.
49 If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004
50. 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 an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of special bearings for use in wind operated electricity generators.
51. 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 Department of Electronics and Information Technology (DeitY) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose.”;
“52 If, - (i)                 the bunker fuels are procured for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only; (ii)               such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port); (iii)             such ships or vessels carry containerized cargo namely, export-import cargo or empty containers or domestic cargo between such ports; (iv)             such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage; (v)               the Master of the vessel or his authorised agent and the manufacturer or the warehouse keeper, as the case may be, submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage; (vi)             the Master of the vessel or his authorised agent and the manufacturer or the warehouse keeper, as the case maybe, submit an undertaking to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.”.
52A. If the said excisable goods are manufactured from inputs or capital goods or by utilizing input services on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under section 66 of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or capital goods or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit Rules, 2004. Explanation.- For the purposes of this condition appropriate duty or appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force.
53. 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 an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose.
 

UPDATED UP TO (_________, dt. 02.02.2017)