NOTIFICATION New Delhi, dated the 23 July, 1996
No. 16/96-CENTRAL EXCISES 1st Shravana, 1918 (Saka)
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the
Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts goods specified in column (3) of the
Table hereto annexed and falling within Chapter, heading No. or sub-heading
No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as
specified in the corresponding entry in column (2) of the said Table, from
so much of the duty of excise leviable thereon which is specified in the
said Schedule, as is in excess of the amount calculated at the rate
specified in the corresponding entry in column (4) of the said Table.
TABLE
S.No. Chapter, heading
No. or sub-heading No. Description of goods Rate
( 1) ( 2 ) ( 3) (4)
1. 1501.00, 1504.00 All goods. Nil
or 1508.90
2. 1701.31 All goods Rs. 17 per quintal
3. 1701.39 All goods Rs. 34 per quintal
4. 1901.90 All goods, other than,-
(i) malt extract;
(ii) food preparations
containing malt or malt
extract or cocoa powder
in any proportion Nil
5. 2101.10 All goods 25% ad valorem
6. 1903.10, 2101.30,
2103.11, 2103.19
or 2104.10 All goods Nil
7. 2106.00 Pan masala 40% ad valorem
8. 2108.90 All goods, other than
those bearing a brand
name Nil
9. 22.01 Ice Nil
10. 22.01 Waters, including natural
and artificial mineral
waters,other than those
bearing a brand name Nil
11. 22.02 Mineral waters, other
than those bearing a
brand name
12. 22.02 Soya milk including
sweetened or flavoured
soya milk and fruit pulp
based drinks Nil
13. 2202.90 All goods, other than
those bearing a brand
name Nil
14. 24.01 All goods, other than
those bearing a brand
name Nil
15. 24.03 Cigarettes of tobacco :
(a) other than filter
cigarettes, of length
not exceeding 60
millimetres Rs.51 per thousand
(b) other than filter
cigarettes, of length
exceeding 60 millimetres
but not exceeding 70
millimetres Rs.214 per thousand
(c) filter cigarettes
of length (including the
length of the filter,
the length of the filter
being 11 millimetres or
its actual length,
whichever is more) not
exceeding 70 millimetres Rs.292 per thousand
(d) filter cigarettes
of length (including the
length of the filter,
the length of the filter
being 11 millimetres or
its actual length,
whichever is more)
exceeding 70 millimetres
but not exceeding 75
millimetres Rs.544 per thousand
(e) filter cigarettes
of length (including the
length of the filter,
the length of the filter
being 11 millimetres or
its actual length,
whichever is more)
exceeding 75 millimetres
but not exceeding 85
millimetres Rs.728 per thousand
16. 24.03 Cigarillos Nil
17. 24.04 Cut tobacco Rs. 50 per kilogram
18. 24.04 Biris, other than paper
rolled biris,
manufactured without the
aid of machines Rs.3 and paise 85
per thousand
19. 2502.21 and
2502.90 All goods 30% ad valorem
20. 25.03 All goods Nil
21. 2504.90 All goods Nil
22. 27.01, 27.02,
27.03, 27.04 and
27.09 All goods Nil
23. 27.10 Natural gasoline liquid 15% ad valorem
24. 2711.21 All goods Nil
25. 28.33 Copper sulphate 10% ad valorem
26. 28.33 Agricultural grade zinc
sulphate, intended for
use as micronutrient Nil
27. 2845.10 Heavy water (Deuterium
oxide) Nil
28. 28.51 Compressed air Nil
29. 28 Medicinal grade oxygen,
Medicinal grade Hydrogen
Peroxide 5% ad valorem
30. 29 Saccharin and its salts 10% ad valorem
31. 3003.30 (i) Medicaments
(including veterinary
medicaments) used in
Ayurvedic, Unani Tibb,
Siddha or Homoeopathic
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 Homoeopathic
Pharmacopoeia of India or
the United States of
America, or the United
Kingdom or the German
Homoeopathic
Pharmacopoeia, as the
case may be, and sold
under the name as
specified in such books
or pharmacopoeia.
(ii) Medicaments
(including veterinary
medicaments) used in bio-
chemic system and not
bearing a brand name Nil
(iii) Others 10% ad valorem
Explanation:- "Brand
name" shall mean a name
or registered trade mark
under the Trade and
Merchandise Marks Act,
1958 (43 of 1958), or any
other mark such as a
symbol, monogram, label,
signature or invented
words or any writing
which is used in relation
to that medicine for the
purpose of indicating or
so as to indicate a
connection in the course
of trade between the
medicine and some person,
having the right either
as proprietor or
otherwise to use the name
or trade mark or any
other mark with or
without any indication of
the identity of that
person.
32. 33.05 Hair Fixer 20% ad valorem
33. 33.06 Tooth powder, Tooth
paste 10% ad valorem
34. 33.07 Bath oil (thailam) 20% ad valorem
35. 34.01 Soap, in or in relation
to the manufacture of
which, no process has
been carried on with the
aid of power or of steam
for heating. Nil
36. 3401.11, 3401.12
or 3401.19 Soap, other than for
toilet use, whether or
not containing medicament
or disinfectant 10% ad valorem
37. 3401.20 or 3402.90 All goods 25% ad valorem
38. 34.03 Lubricating preparations
(including cutting oil
preparations, bolt or nut
release preparations,
anti-rust or anti-
corrosion preparations
and mould release
preparations based on
lubricants) 15% ad valorem
39. 34.06 Candles Nil
40. 37.01, 37.02,
37.03, 37.04 and
37.07 All goods 15% ad valorem
41. 3808.10 All goods 10% ad valorem
42. 38.08 Plant Growth Regulators 10% ad valorem
43. 3903.20, 3903.30
or 3904.61
All goods 20% ad valorem
44. 39.05 to 39.14 All goods 20% ad valorem
45. 39.16 Plastic canes Nil
46. 39.17 All goods 20% ad valorem
47 . 3920.21 to All goods of regenerated
3920.29 cellulose 20% ad valorem
48. 40.01 All goods Nil
49. 40.05 All goods (excluding
products which are made
wholly or partly of
rubber and which are used
for resoling, retreading
or repairing of tyres,
including products
commonly known as tread
rubber compound, tread
rubber, camel-back strip,
cushion compound, cushion
gum, tread gum and tread
packing strip, for
resoling or repairing or
retreading rubber tyres) 20% ad valorem
50. 4011.80, 4011.91
or 4011.99 All goods 30% ad valorem
51. 44.04 Veneer sheets, for match
boxes and match splints Nil
52. 46.01 or 47.01 All goods Nil
53. 48.19 Cartons (including
flattened or folded
cartons), boxes
(including flattened or
folded boxes), containers
and cases, whether in
assembled or unassembled
condition, intended for
packing of match sticks Nil
54. 48.19 Cartons (including
flattened or folded
cartons), boxes
(including flattened or
folded boxes), containers
and cases, of corrugated
paper or paperboard,
whether in assembled or
unassembled condition Nil
55. 48.19 Cartons (including
flattened or folded
cartons), boxes
(including flattened or
folded boxes), cases,
bags and other packing
containers, whether in
assembled or unassembled
condition. 10% ad valorem
56. 51.06 Yarn of waste wool
(including shoddy and
garnetted stock of wool),
in or in relation to the
manufacture of which any
process is ordinarily
carried on with the aid
57. 52.07, 52.08 or
52.09 All goods 10% ad valorem
58. 5402.20, 5402.32,
5402.42, 5402.43,
5402.52 or 5402.62 All goods 40% ad valorem
59. 54.06 or 54.07 All goods 10% ad valorem
60. 55.11, 55.12,
55.13 or 55.14 All goods 10% ad valorem
61. 57 Hand made carpets
whether or not any
machines have been used
to achieve better finish
during pre-weaving or
post weaving operations Nil
62. 57 Carpets and other
textile floor coverings
(other than hand made
carpets whether or not
any machines have been
used to achieve better
finish during pre-weaving
or post weaving
operations), knotted,
woven, tufted, or
flocked, whether or not
made up,-
(a) in or in relation
to the manufacture of
which any process is
ordinarily carried on
with the aid of machines
(not including manually
operated implements, used
independently by hand,
such as hooking guns,
tufting guns and knitting
guns),-
(i) of coconut fibres
(coir) Nil
(ii) of jute 5% ad valorem
(b) Other, in or in
relation to the
manufacture of which no
process is ordinarily
carried on with the aid
of machines Nil
63. 57 Other carpets and other
textile floor coverings,
whether or not made up,-
(a) of coconut fibres
(coir) Nil
(b) of jute 5% ad valorem
64. 5801.21,
5801.22,
5801.31,
5801.32 ,
5802.21,
5802.22,
5802.31,
5802.32,
5806.31 or 5806.32 All goods 10% ad valorem
65. 5802.51
5802.52,
5804.11,
5804.12 or 5806.10 All goods 15% ad valorem
66. 58.07 All goods Nil
67. 58.08 The following goods when
not subjected to any
process, namely:-
(a) braids in the piece;
(b) ornamental trimmings
in the piece, without
embroidery, other than
knitted or crocheted; or
(c) tassels, pompons and
similar articles. Nil
68. 59.06 All goods Nil
69. 59.07 All goods (other than
fabrics covered partially
or fully with textile
flocks or with
preparation containing
textile flocks), in or in
relation to the
manufacture of which no
process is ordinarily
carried on with the aid
of power Nil
70. 6001.11, 6001.12,
6001.21, 6001.22,
6001.91, 6001.92,
6002.30,6002.42,
6002.43, 6002.92 or
6002.93 All goods 10% ad valorem
71.6002.20 All goods 15% ad valorem
72. 62.02 All goods Nil
73. 63 Indian National Flag Nil
74. 66.01 or 66.02 All goods Nil
75. 68.04 All goods 20%
76. 69 (other than
6906.10) All goods 15% ad valorem
77. 70.11 Flint buttons Nil
78. 7012.10 All goods Nil
79. 7013.10 All goods Nil
80. 70.15 All goods 10% ad valorem
81. 7101.50 Imitation jewellery Nil
82. 7101.60 Strips, wires, sheets,
plates and foils of
silver Nil
83. 73.19 Sewing needles Nil
84. 73.23 or 76.15 Pressure cookers 10% ad valorem
85. 84.13 Power driven pumps
primarily designed for Nil
handling water, namely :-
(a) Centrifugal pumps
(horizontal or vertical
pumps);
(b) Deep tube-well
turbine pumps;
(c) Submersible pumps;
(d) Axial flow and mixed
flow vertical pumps.
86. 84.13 or 84.14 Hand Pumps Nil
87. 84.13 Parts of hand pumps for
handling water Nil
88. 8414.20 Electric fans 10% ad valorem
89. 84.14 Bicycle pumps and parts
thereof Nil
90. 84.18 or
8476.11 Refrigerators, freezers
and other refrigerating
or freezing appliances
and machinery 20% ad valorem
91. 84.18 Heat pumps 20% ad valorem
92. 84.19 All goods, other than, -
(i) parts;
(ii) refrigeration or
air-conditioning
machinery. 10% ad valorem
93. 84.19 Parts other than those of
refrigeration or air-
conditioning machinery 15% ad valorem
94. 8422.90 All goods other than
parts 10% ad valorem
95. 84.24 Mechanical appliances of
a kind used in
agriculture or
horticulture and parts
thereof Nil
96. 84.27 All goods 15% ad valorem
97. 84.28 All goods, other than
lifts and escalators 10% ad valorem
98. 84.28 Lifts and escalators 15% ad valorem
99. 84.32, 84.33,
84.36 or 84.37 All goods Nil
100. 84.69 Braille typewriters Nil
101. 84.81 Bicycle valves and parts
thereof Nil
102. 8521.00 All goods 15% ad valorem
103. 8523.12 Unrecorded audio cassette Nil
104. 85.24 Gramophone records 15%
105. 85.24 Recorded audio cassette Nil
106. 85.24 Computer software Nil
107. 85.33 All goods 15% ad valorem
108. 85.43 Machinery for the
production of a commodity 10% ad valorem
109. 85.44 Fibre optic cables 20% ad valorem
110. 87 Motor vehicles
principally designed for
the transport of not more
than 6 persons, excluding
the driver, including
racing cars 40% ad valorem
111. 87 Motor vehicles
principally designed for
the transport of more
than 6 persons but not
more than 12 persons,
excluding the driver 20% ad valorem
112. 87 Motor vehicles
principally designed for
the transport of more
than 12 persons,
excluding the driver 15% ad valorem
113. 87 Chassis fitted with
engines, of motor
vehicles principally
designed for the
transport of more than 6
persons but not more
than 12 persons,
excluding the driver 20% ad valorem
114. 87 Chassis fitted with
engines, of motor
vehicles principally
designed for the
transport of more than
12 persons, excluding the
driver 15% ad valorem
115. 87.01 Tractors of engine
capacity not exceeding
1800 cc Nil
116. 87.01 Tractors of engine
capacity exceeding 1800
cc 10% ad valorem
117. 87.06 Chassis fitted with
engines of tractors of
engine capacity not
exceeding 1800 cc Nil
118. 87.06 Chassis fitted with
engines of tractors of
engine capacity exceeding
1800 cc 10% ad valorem
119. 87.11 Two wheeled motor
vehicles of engine
capacity not exceeding
75 cubic centimetres 15% ad valorem
120. 87.11 Two wheeled motor
vehicles of engine
capacity exceeding 75
cubic centimetres 25% ad valorem
121. 87.11 Side-cars 15% ad valorem
122. 87.11 All goods other than, -
(i) Two wheeled motor
vehicles of engine
capacity not exceeding
75 cubic centimetres
(ii) Two wheeled motor
vehicles of engine
capacity exceeding 75
cubic centimetres
(iii) side cars 25% ad valorem
123. 88 All goods Nil
124. 90.01 Spectacle lenses, intra
ocular lenses and contact
lenses Nil
125. 90.17 Drawing and mathematical
instruments Nil
126. 90.18, 90.19,
90.20 or 90.21 All goods 5% ad valorem
127. 91.01 or 91.02 Braille watches Nil
128. 94.06 Pre-fabricated buildings 10% ad valorem
129. 95.01, 95.02,
95.03, 96.03,
96.09 or 96.15 All goods Nil
130. 96.06 Buttons and button blanks Nil
131. 96.17 All goods 10% ad valorem
(TARUN KUMAR GOVIL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
