Notification -2, 5% Excise Duty option with Cenvat

Wednesday, March 2, 2011 | comments



Notification No. 2/2011-Central Excise, New Delhi, the 1st March, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), 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 5% ad valorem:
Table
S.No.
Chapter or heading or subheading 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)
2
151710
Margarine
3
1904 10 20
Paws, Mudi and the like
4
20
All goods
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
2202 90 20
All goods
12
2202 90 30
Flavoured Milk of Animal origin
13
2202 90 90
Tender coconut water
14
26 or any chapter
Fly ash
15
28 or 38
Silicon in all forms
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-
(a) as fertilizers; or
(b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
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
29
44 or any Chapter
Resin bonded bamboomat board, with or without veneer in between
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
4818 40 10
All goods
35
4818 40 90
All goods
36
4820
Notebooks and exercise books
37
57
The following goods, namely:-
(a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;
(b) 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
(c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up.
Explanation.- For the purpose 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.
38
5906 10 00
Adhesive tapes of a width not exceeding 20 cm
39
6305
Laminated jute bags
40
6602 00 00
All goods
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
6904 10 00
All goods
45
6905 10 00
Roofing tiles
46
70
Glassware produced by mouth –blown process
47
7015 10
Glasses for corrective spectacles and flint buttons
48
7113
Articles of jewellery manufactured or sold under a brand name
Explanation. - 1. For the purpose of this exemption, ―brand name” means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
2. Hallmarking of the jewellery shall not be considered to be branding.
3. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
49
7114
Articles, other than jewellery, of—
(a) gold,
(b) silver,
(c) platinum,
(d) palladium,
(e) rhodium,
(f) iridium,
(g) osmium, or
(h) ruthenium,
manufactured or sold under a brand name.
Explanation. - 1. For the purpose of this exemption, ―brand name” means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
2. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
3.”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.
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 parts and pressure cookers
54
8215
All goods
55
8445, 8448, 8483 (except 8483 10 10) 8484 [8487 90 00]
Goods required by a jute mill for making jute textiles
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 with inbuilt motors
59
8479
Composting Machines
60
8517 or 8525 60
Mobile handsets including Cellular Phones and Radio trunking terminals
61
8517
Wireless data modem cards with PCMCIA or USB or PCI express ports
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
8523 52
Recorded smart cards
64
8523 59 10
Recorded proximity cards and tags
65
8601 to 8606
All goods (except Railway track machines falling under tariff item 8640 00 00)
66
8712
Bicycles and other cycles
67
9001 40, 9001 50 00, or 9001 90 90
Spectacle lenses and intraocular 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



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