122 55.11, Fabrics of man made Nil --
55.12, staple fibres woven
55.13 or on handlooms and
55.14 processed without the
aid of power or
steam, or fabrics of
man made staple
fibres woven on
handlooms processed
with the aid of power
or steam by a factory
owned by a State
Government Handloom
Development
Corporation or an
Apex Handloom
Cooperative Society
approved by
Government of India
for the development
of Handlooms, other
than the following,
namely :-
(a) fabrics
containing only
polyester and
cotton in which
the proportion of
polyester staple
fibre is less than
70% by weight of
total fibre
content; or
(b) fabrics
containing only
polyester staple
fibre and any one
or more of the
following fibres,
namely, cotton,
ramie and
artificial fibre
in which the
proportion of
polyester staple
fibre is more than
40% but less than
70% by weight of
total fibre
content.
123 55 Fabrics woven on Nil --
handlooms, containing
only polyester and
cotton in which the
proportion of
polyester staple
fibre is less than
70% by weight of
total fibre content
or containing only
polyester staple
fibre and any one or
more of the following
fibres, namely,
cotton, ramie and
artificial fibre in
which the proportion
of polyester staple
fibre is more than
40% but less than 70%
by weight of total
fibre content, and
processed by a
factory owned by a
State Government
Handloom Development
Corporation or an
Apex Handloom Co-
operative Society
approved, in either
case, in this behalf
by the Government of
India on the
recommendation of the
Development
Commissioner for
handlooms
124 55 Poly Vastra, that is Nil --
to say, any cloth
containing cotton and
polyester woven on
handloom from yarns
hand spun in India
and certified as Poly
Vastra by an officer
duly authorised in
this behalf by the
Khadi and Village
Industries Commission
and processed by a
factory owned by the
Khadi and Village
Industries Commission
or any organisation
approved by the Khadi
and Village
Industries
Commission for the
purpose of processing
of Poly Vastra
125 55 Synthetic fabrics Nil --
consumed within the
factory in which it
is produced for the
manufacture of shoddy
blankets falling
within Chapter 63 of
the said Schedule
provided that such
fabrics are
manufactured out of
shoddy yarn and in
respect of such
blankets exemption
from the whole of the
duty of excise
leviable thereon, is
not availed of
126 55 Synthetic fabrics Nil --
processed within the
factory in which it
is produced for the
manufacture of shoddy
blankets falling
within Chapter 63 of
the said Schedule
provided that such
fabrics are
manufactured out of
shoddy yarn and the
value of synthetic
shoddy blankets
manufactued out of
such fabrics does not
exceed rupees one
hundred per square
metre and the
procedure set out in
Chapter X of the
Central Excise Rules,
1944 is followed if
the said fabrics are
processed elsewhere
than in the factory
of production
127 54 or Woven fabrics of man Nil 15
made fibres subjected
to any one or more of
the following
processes, namely :-
(1) Calendering
with plain
rollers;
(2) Singeing, that
is to say, burning
away of knots and
loose ends in the
fabrics;
(3) Padding, that
is to say,
application of
natural starch to
one or both sides
of the fabrics;
(4) Back filling,
that is to say,
application of
starch to one side
of the fabrics;
(5) Cropping, that
is to say, cutting
away mechanically
of loose ends from
the fabrics;
(6) Hydro-
extraction, that
is to say,
mechanically
extracting, or
mechanically
squeezing out
water from the
fabric; or
(7) The process
of blowing (steam
pressing) carried
on woven fabrics
of acrylic fibre.
128 5511.10, Unprocessed fabrics Nil --
5512.10, of synthetic or
5513.10 or artificial staple
5514.10 fibres
129 52,54 or Fabrics of cotton or Nil 17
55 man made fibres woven
in a prison and
subjected to further
process outside the
prison by an
independent processor
or a composite mill
130 55.09 or Yarn of shoddy upto 5% --
55.10 10 counts, if made
out of used or new
rags
131 56.07 or All goods made Nil --
56.09 without the aid of
power
132 56.07 All goods made from Nil --
yarn, monofilament,
tapes or strips on
which the appropriate
duty of excise
leviable under the
said Schedule or, as
the case may be, the
additional duty
leviable under
section 3 of the
Customs Tariff Act,
1975 (51 of 1975),
has already been paid
133 53 or 56 Sisal and manila Nil --
twist yarn, thread,
ropes and twine, all
sorts, if consumed
within the factory in
which it is produced
for the manufacture
of sisal and manila
manufactures falling
under Chapters 53,
56, 57 or 63 of the
said Schedule
134 5801.11, Fabrics not subjected Nil --
5801.91, to any process, of
5802.41, wool or of fine
5802.51, animal hair or of
5804.19, other textile
5806.10 or material (other than
5806.39 cotton or man made
fibre or jute) if no
credit under Rule 57A
of the Central Excise
Rules, 1944 has been
availed.
135 5801.21, Woven pile fabrics, 5% --
5802.21, woven chennille
or 5802.51 fabrics, terry
towelling and similar
terry fabrics and
tufted textile
fabrics, of cotton
(not containing any
other textile
material) upto a
value of Rs 30 per
square metre
136 5801.22, Woven pile fabrics, 5% --
5802.22, woven chennille
or 5802.52 fabrics, terry
towelling and similar
terry fabrics and
tufted textile
fabrics, of cotton
(not containing any
other textile
material) upto a
value of Rs 30 per
square metre
137 5806.10 Narrow woven fabrics
of cotton or man made
fibres,whether or not 5%
processed,-
(a) of cotton (not 12%
containing any
other textile
material) and of
value not
exceeding Rs. 30
per square metre;
(b) other
138 5806.31 or Narrow woven fabrics Nil --
5806.32 of cotton or man-made
fibres
139 58.01, All goods in or in Nil --
58.02 or relation to the
58.06 manufacture of which
no process is
ordinarily carried on
with the aid of power
or steam.
140 5804.11 or Lace 8% --
5804.12
141 58.05 Embroidery, other Nil --
than those not
subjected to any
process
142 5806.39 The following goods, Nil --
namely :-
(a) Hair belting
of wool; or
(b) Strips of jute
made from fabrics
on which the
appropriate duty
of excise under
the said Schedule
has already been
paid and intended
for supply to the
Indian Army.
143 59.03 Fabrics of jute, Nil --
impregnated coated,
covered or laminated
with plastics, if
appropriate duty of
excise has already
been paid on such
base fabrics of jute
144 5906.99 Rubberised textile Nil --
fabrics, if no credit
under rule 57A of the
Central Excise Rules,
1944 has been availed
145 59.10 Unprocessed cotton Nil --
belting, woven
146 59 Printing frames Nil --
intended for use
either within the
factory of production
or in any other
factory of the same
manufacturer, in
printing of textile
fabrics and in
respect of use in the
said other factory,
the procedure set out
in Chapter X of the
Central Excise Rules,
1944, is followed
147 60.01 or Knitted or crocheted Nil --
60.02 fabrics processed
without the aid of
power or steam.
148 6001.11, Knitted or crocheted Nil --
6001.21, fabrics of cotton
6001.91,
6002.42 or
6002.92
149 60 All goods in or in Nil --
relation to the
manufacture of which
any process is
ordinarily carried on
with the aid of power
(other than goods
falling under sub-
heading No.6002.10)
of textile materials
(other than cotton or
man made fibre) not
subjected to any
further process,
provided no credit
under rule 57A or 57Q
of the Central Excise
Rules, 1944 has been
availed
150 6001.12, Unprocessed knitted Nil --
6001.22, or crocheted fabrics
6001.92,
6002.20
6002.43 or
6002.93
151 63 Made up textile Nil --
articles made out of
handloom fabrics
152 63.01 The following Nil --
blankets, the value
of which does not
exceed Rs.100 per
square metre, namely:-
(a) blankets of
wool;
(b) blankets of
yarn of shoddy
falling within
heading No.55.09
or heading
No.55.10 of the
said schedule
153 53,59 Rot proofed jute Nil --
or 63 products, laminated
jute products and
fire resistant jute
products, provided
the appropriate duty
of excise under the
said Schedule has
already been paid on
the unprocessed jute
manufactures used in
the manufacture of
such jute products
154 68.07 The following goods, Nil --
namely :-
(i) Articles of
mica;
(ii) Mosaic tiles,
that is to say,
tiles known
commercially as
`mosaic tiles';
(iii) Goods
manufactured at
the site of
construction for
use in
construction work
at such site;
(iv) Lightweight
(solid or hollow)
concrete building
blocks
155 68.07 Goods manufactured by Nil 18
Nirman Kendras and
Nirmithi Kendras
156 68 Goods, in which not 8% 19
less than 25% by
weight of fly-ash or
phospho-gypsum or
both have been used
157 68 or any (i) Cement Bonded 8% --
other Particle Board
chapter (ii) Jute Particle
Board
(iii) Rice Husk Board
(iv)Glass-fibre
Reinforced Gypsum
Board (GRG)
(v) Sisal-fibre
Boards
(vi) Bagasse Board
158 69 Stoneware, which are Nil --
only salt glazed
159 68 or 69 Sand lime bricks Nil --
160 70 Glassware produced by 8% --
mouth-blown process
161 70 Optical glass Nil --
manufactured by the
Central Glass and
Ceramic Research
Institute, Calcutta
and intended for use
by any Department of
the Central
Government
162 70.07 to Glassware produced by 13% --
70.15 semi-automatic
process, that is to
say, where molten
glass is taken to the
first mould manually
and where either
compressed air or
mechanically operated
press is used
163 71 Primary gold Nil --
converted with the
aid of power from any
form of gold
Explanation. - For
the purposes of the
exemption, "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.
164 71 (I) Articles of - Nil --
(a) gold, (b)
silver, (c)
platinum, (d)
palladium,
(e) rhodium, (f) Nil
iridium, (g)
osmium, or (h)
ruthenium
(II) Ornaments and
the like articles
made of gold or Nil
silver or both,
whether or not set -
(a) with stones
or gems (real or Nil
artificial), or
with pearls
(real, cultured or
imitation); or
(b) with stones,
gems and pearls of
the kind mentioned
at (a) or any
combination
thereof
(III) Strips, wires,
sheets, plates and
foils of gold,
used in the
manufacture of
articles of
jewellery and parts
thereof
(IV) Precious and
semi-precious stones,
synthetic stones and
pearls
Explanation.- For the
purposes of the
exemption:-
(i) "ornament" means
a thing, in any
finished form, meant
for personal
adornment or for the
adornment of any
idol, deity or any
other object of
religious worship,
made of, or
manufactured from,
gold or silver or
both, whether or not
set with stones or
gems (real or
artificial) or with
pearls (real,
cultured or
imitation), or with
all or any of them
and includes parts,
pendants or broken
pieces of ornaments;
(ii) "metal" shall
include,-
(a) any alloy
in which any of
the metals
specified in this
entry at item No.
(I) above
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;
(iii) "articles" in
relation to gold
shall mean any thing
(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.
165 71 Silver, platinum, Nil --
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.
166 73 Forgings and forged Nil 4
products of iron or
steel used in the
manufacture of parts
and accessories of
cycles and cycle
rickshaws falling
under Chapter 40, 73,
83, 85, 87 or 95
167 40, 73, Parts and accessories Nil --
83, 85, 87 of cycles and cycle
or 95 rickshaws
168 73.10 Metal containers Nil 20
169 73.10 and Mathematical boxes, Nil --
73.26 geometry boxes and
colour boxes
170 73.21 or Kersosene burners, Nil --
74.17 kerosene stoves and
wood burning stoves
of iron or steel,
copper or copper
alloy
171 73.21 and Bio-gas stoves and Nil 21
94.05 hot plates of iron or
steel; bio-gas lights
172 73.23 or Table, kitchen or Nil --
7615.10 other household
articles and parts
thereof, other than
pressure cookers and
parts of pressure
cookers
173 74.02 or Unrefined copper and Nil 22
74.03 unwrought copper,
intended for use in
the manufacture of
utensils or
handicrafts
174 74.09 and Copper strip and Nil --
74.10 foil, intended to be
used for manufacture
of imitation "Zari"
175 74.09 All goods other than Nil 22
trimmed or untrimmed
sheets or circles of
copper, intended for
use in the
manufacture of
utensils or
handicrafts
176 74.09 Trimmed or Untrimmed Rs. 3100/- 23
sheets or circles of per metric
copper, intended for tonne
use in the
manufacture of
handicrafts or
utensils
177 76.01 Unwrought aluminium, Nil 24
whether or not
alloyed, intended for
use in manufacture of
utensils
178 7604.21, Aluminium extrusions, Nil 4
7604.29, square tubes and
7604.30, round tubes of
76.08 and aluminium used in the
76.09 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
179 76.06 Aluminium plates and Nil 25
sheets (other than
circles), intended
for use in
manufacture of
utensils
180 76.06 Aluminium circles Rs. 2500/- 25
intended for use in per metric
manufacture of tonne
utensils
181 76.08 Aluminium pipes 8% 26
conforming to the
specifications in
Inidan Standards 7092
(Part I or II) of the
Bureau of Indian
Standards and having
outside diameter of,-
(i) 5.08
centimeters and
wall thickness of
1.27 millimeters,
(ii) 6.35
centimeters and
wall thickness of
1.27 millimeters,
(iii) 7.62
centimeters and
wall thickness of
1.27 millimeters,
(iv) 8.89
centimeters and
wall thickness of
1.27 millimeters,
(v) 10.16
centimeters and
wall thickness of
1.27 millimeters,
(vi) 12.70
centimeters and
wall thickness of
1.32 millimeters,
(vii) 15.24
centimeters and
wall thickness of
1.47 millimeters.
182 76.12 Metal containers, in Nil _
or in relation to the
manufacture of which
no process is
ordinarily carried on
with the aid of power
183 82.06 Tools put up in sets Nil 27
184 82 Pencil sharpeners and Nil --
blades thereof
185 84, 85 or Goods required for,- Nil 28
any (a) the Chapter
substitution of
ozone depleting
substances (ODS);
(b) the setting up
of new projects
with non-ODS
technologies.
186 72, 73, Goods other than the Nil 29
82, 83, 84 following, namely:-
or 85 (a) Electrical
stampings and
laminations;
(b) Bearings; and
(c) Winding
wires.
187 84.15 or Airconditioners, Nil 30
84.18 refrigerators and
water coolers
required by foreign
privileged
organisation or any
privileged person
188 84 The Coir processing Nil 31
machinery specified
in List 3
189 85 Equipment for rural 13% 32
telecommunication
network, specified in
List 4
190 85 or 39 Cassette shell for 8% --
audio cassette
191 8528.00 Television receivers Nil --
(monochrome)
192 85.29 Television chassis Nil 4
(populated printed
circuit board) used
for the manufacture
of broadcast
television receiver
sets (monochrome)
other than video
monitors, video
projectors and
projection television
sets.
193 Any Parts of goods Nil --
Chapter falling under heading
Nos. 86.01 to 86.06
used within the
factory of
production in the
manufacture of goods
falling under heading
No. 86.01 to 86.06
194 87.03 Cars for physically 25% 33
handicapped persons
195 87.03 Motor vehicle, which 34
after clearance has
been registered for 25%
use solely as -
(i) taxi; 15%
(ii) ambulance
196 87 Electrically operated 8% --
vehicles, namely,
trolley buses,
platform trucks,
works trucks, tow
tractors, two or
three wheeled motor
vehicles; and battery
powered road vehicles
Explanation.- For the
purposes of the
exemption,
"electrically
operated trolley
buses" means trolley
buses which are run
solely on electrical
energy derived from
an external source,
and "electrically
operated platform
trucks",
"electrically
operated work trucks"
and "electrically
operated tow
tractors"
respectively means
platform trucks, work
trucks or tow
tractors which are
run solely on
electrical energy
derived from one or
more electrical
batteries which are
fitted to such
vehicles and "battery
powered road
vehicles" means road
vehicles which are
run solely on
electrical energy
derived from one or
more electrical
batteries fitted to
such road vehicles.
197 87 Chassis for battery 8% 4
powered road vehicles
198 85 or 40 Battery, battery 8% 4
chargers and tyres,
tubes and flaps,
intended for
manufacture of
electrically operated
vehicles, namely,
trolley buses,
platform trucks,
works trucks, tow
tractors; and battery
powered road
vehicles.
Explnation.- For the
purposes of the
exemption, the
meaning of
"electrically
operated trolley
buses", "electrically
operated platform
trucks",
"electrically
operated work
trucks",
"electrically
operated tow
tractors"; and
"battery powered road
vehicles" shall be as
given under S. No 196
above.
199 40, 45, The following goods 8% 4
48, 68, intended for
73, 85 or manufacture of
87 electrically operated
two wheelers or three
wheelers -
(a) tyres, tubes
and flaps;
(b) parts (of
electrically
operated two or
three wheeled
motor vehicles)
falling under
Chapters 45, 48,
68, 73, 85 or 87
200 87.02, Three or more axled 15% --
87.04 or motor vehicles and
87.06 chassis therefor
(other than
articulated vehicles
and chassis
therefor).
Explanation.- For the
purposes of the
exemption,
"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.
201 87.05 Special purpose motor Nil 35
vehicles
202 87.06 Motor chassis for 15% --
vehicles of heading
No. 87.04 (other than
petrol driven) fitted
with engines, whether
or not with cab
203 87.14 Parts and accessories Nil --
of vehicles of
heading No. 87.12
204 87.02, (i) All goods of Nil 36
87.03 or heading No. 87.02;
87.04 (ii) Motor vehicles
for the transport of
goods (other than
those specially
designed for the
transport of
compressed or
liquefied gases),
falling under heading
No.87.04; and
(iii) three wheeled
motor vehicles
205 45, 48, Parts of main battle Nil 4 and 37
68, 73, 85 tanks
or 87
206 Any All goods Nil 38
Chapter 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 of a motor
vehicle of heading
No. 87.02 or 87.04
207 87.01 Tractors of engine 13% _
capacity exceeding
1800cc, on which
weightlifting or
other specialised
material handling
equipment is mounted,
fitted or fixed;
Explanation.- For the
purposes of the
exemption, the value
of tractors shall be
the value of the
tractors excluding
the value of
weightlifting or
other specialised
material handling
equipment mounted,
fitted or fixed on
them.
208 87.09 Tractorsof the type 15% -
used on railway
station platforms, on
which weightlifting
or other specialised
material handling
equipment is mounted,
fitted or fixed.
Explanation.-For the
purposes of the
exemption, the value
of tractors shall be
the value of the
tractors excluding
the value of
weightlifting or
other specialised
material handling
equipment mounted,
fitted or fixed on
them.
209 87.02, (1) Motor vehicles 39
87.03, manufactured by a
87.04 or manufacturer, other
87.16 than the manufacturer
of the chassis -
(i) for the 25%
transport of more
than 6 persons but
not more than 12
persons, excluding
the driver; or
(ii) for the
transport of more 15%
than 12 persons,
excluding the
driver ; or
(iii) for the 40%
transport of not
more than 6
persons, excluding
the driver ; or
(iv) for the 15%
transport of
goods, other than
petrol driven ; o 40%
(v) for the
transport of
goods, other than
at (iv) above.
(2) Vehicles of
heading No. 87.16 15% 39
manufactured by a
manufacturer, other
than the manufacturer
of the chassis.
Explanation, - For
the purposes of this
entry, the value of
vehicle shall be the
value of the vehicle
excluding the value
of the chassis used
in such vehicle.
210 84.30 or (i) Drilling rigs 13% 40
87.05 falling under heading
No. 84.30, mounted on
motor vehicle chassis
manufactured from
chassis and
compressor on which
the duty of excise
leviable under the
said Schedule has
already been paid;
(ii) Drilling rigs 15%
mounted on motor
vehicle chassis
falling under 87.05,
manufactured from
chassis and
compressor on which
the duty of excise
leviable under the
said Schedule has
already been paid.
Explanation.- For the
purposes of the
exemption, value of
the drilling rig
shall be its value,
excluding the value
of the chassis and
compressor used in
such drilling rig.
211 87 Motor vehicles fitted Rate of duty _
with diesel applicable
generating sets on the
intended for supply diesel
to the Ministry of generating
Defence for official set fitted
purposes on the motor vehicle.
Explanation.- For the
purposes of the
exemption, value of
motor vehicle shall
be equal to the value
of the generating set
fitted to such
vehicle.
212 87.16 Trailers fitted with Rate of duty _
diesel generating applicable
sets intended for on the
supply to the diesel
Ministry of Defence generating
for official purposes set fitted
on the
Explanation.- For the trailer.
purposes of the
exemption, value of
trailer shall be
equal to the value of
the generating set
fitted to such
trailer.
213 88 or any Parts of aeroplanes Nil --
other or helicopters
Chapter required for
manufacture or
servicing of
aeroplanes or
helicopter (other
than rubber tyres and
tubes for aeroplanes)
Explanation.- For the
purposes of the
exemption, parts of
aeroplanes or
helicopters shall
include engines,
engine parts,
wireless transmission
apparatus, wireless
receivers, iron and
steel washers and
screws, ball and
roller bearings and
other parts falling
within the said
Schedule.
214 90.17 Parts of drawing and Nil 4
mathematical
instruments, used in
the manufacture of
such drawing and
mathematical
instruments
215 90 or 85 Parts of hearing Nil --
or any aids used within the
other factory of its
chapter production in the
manufacture of
hearing aids, falling
under heading No.
90.21 of the said
schedule
216 90 or any Medical equipment Nil --
other specified in List 5
Chapter
217 90 or any Medical equipment and Nil --
other other goods
Chapter specified in List 6
Explanation. - For
the purposes of the
exemption, the
items in the list
above shall not
include Foley
Balloon Catheters.
218 91.01 or Watches of value not 8%
91.02 exceeding Rs. 600 per
watch
219 95 Sports goods Nil --
Explanation : "Sports
goods" for the
purposes of this
entry do not cover
articles and
equipment for general
physical exercise.
220 96.08 Pens and parts -
thereof Nil
(i) of value not 8%
exceeding Rs. 100
per piece
(ii) of value
exceeding Rs. 100
per piece
221 96.08 Ball point pens -
including refills for
ball point pens and Nil
parts thereof 8%
(i) of value not
exceeding Rs. 100
per piece
(ii) of value
exceeding Rs. 100
per piece
222 96.08 or Parts of pencils Nil 4
96.09 including clutch
pencils used in the
manufacture of such
pencils including
clutch pencils
223 96.08 Pencils Nil --