Effective rate of duty of 6% on specified goods

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 6% ad valorem :

TABLE
S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of the excisable goods
 
(1) (2) (3)
1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL)
1A 0402 91 10 or 0402 99 20 Condensed milk put up in unit containers
2 1517 10 Margarine
2A 1701 Jaggery Powder
3 1904 10 20 Paws, Mudi and the like
4 ** ***
5 2101 Coffee or tea pre-mixes
6 2103 Sauces, ketchup and the like and preparations therefor
7 2104 Soups and broths and preparations therefor
8 2106 90 All kinds of food mixes, including instant food mixes
9 2106 90 30 Betelnut product known as “supari”
10 2106 90 99 (i) Ready to eat packaged food,
(ii) Milk containing edible nuts with sugar or other ingredients
11 *** ****
12 2202 99 30 Flavoured Milk of Animal origin
13 2202 99 90 Tender coconut water
14 26 or any chapter Fly ash
15 28 or 38 Silicon in all forms other than silicon wafers
16 2847 00 00 Medicinal grade hydrogen peroxide
17 28, 29 or 30 Anaesthetics
18 28 Potassium Iodate
19 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
20 30 Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
21 31 All goods, other than those which are clearly not to be used as fertilizers
22 3215 90 40 Drawing ink
23 3306 10 10 Tooth Powder
24 3406 00 10 Candles
25 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
26 3903 Unexpanded polystyrene beads purchased by the Malaria Research Centre
27 39 or 40 Nipples for feeding bottles
28 4015 Surgical rubber gloves or medical examination rubber gloves
28A 420321 Gloves specially designed for use in sports
29 44 or any Chapter Resin bonded bamboomat board, with or without veneer in between
29A 44 or any Chapter Flattened bamboo boards
29B 44 or any Chapter Bamboo flooring tiles
30 4410 or 4411 Coir composite boards, coir matting boards, coir boards
31 48 or any chapter Leather board
32 4802 Writing or printing paper for printing of educational textbooks
33 4802 Paper or paperboard, in the manufacture of which,-
(i) the principal process of lifting the pulp is done by hand; and
(ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
34 *** ****
35 *** ****
36 4820 Notebooks and exercise books
37 *** ****
38 5906 10 00 Adhesive tapes of a width not exceeding 20 cm
39 6305 Laminated jute bags
40 *** ****
41 68 or 69 Sand lime bricks
42 69 Burnt Clay tiles conforming to IS specification No. 3367-1975
43 69 Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles.
44 *** ****
45 *** ****
46 70 Glassware produced by mouth-blown process
47 7015 10 Glasses for corrective spectacles and flint buttons
48 *** ****
 49     *** *** (Omitted by Notification No. 1/2017)
50 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
51 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
52 7319 Sewing needles
53 7323 or 7418 or 7615 All goods other than disposable aluminium foil containers, parts and pressure cookers
54 *** ****
55 *** ****
56 8421 21 20 Water filters functioning without electricity and replaceable kits thereof
57 844250 Printing blocks and printing types
58 8452 Sewing machines other than those operated with electric motors, whether in-built or attachable to the body
59 8479 Composting Machines
60 8517 or 8525 60 Radio trunking terminals
61 **** **** (omitted by Notification No. 21/2016)
62 8523 The following goods, namely :-
(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);
(d) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;
(e) Recorded media for television and sound recording such as video tapes and video discs;
(f) Recorded audio cassettes
63 *** ****
64 8523 59 10 Recorded proximity cards and tags
65 *** ****
66 8712 Bicycles and other cycles
67 9001 40, 9001 50 00, or 9001 90 90 Spectacle lenses
68 9004 90 Spectacles
69 9017, 8486 40 00 Mathematical calculating instruments and pantographs
70 9017 Other drawing and marking out instruments
71 9027 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic
drugs and psychotropic substances
Explanation.- For the purposes of this entry,-
(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
(b) “kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits
72 9404 Coir products
73 9404 Products wholly made of quilted textile materials
74 9405 50 31 Kerosene pressure lantern
75 95 Sports goods other than articles and equipments for general physical exercise
76 9608 Following goods, namely :-
(i) Pens of value not exceeding Rs. 200 per piece;
(ii) Ball point pens of value not exceeding Rs. 200 per piece;
(iii) Refills of ball point pens specified in (ii) above;
(iv) Pencils
77 9619 All goods
 

(Amended by 1/2017-C.E. dated 05-01-2017)