Government of IndiaMinistry of Finance Budget 97-98




Excise Notification

No. 4/97 Central Excise
Part 4


                           ANNEXURE


Condition No.                  Conditions
     


   1.     If the manufacturer of the food preparations produces,
          a  certificate from an officer not below the rank of a
          Deputy  Secretary to Government of India or not  below
          the  rank of a Deputy Secretary to the State 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 Assistant
          Commissioner  of  Central Excise  may  allow  in  this
          regard.
          
   2.     (i)  If  the   cement  manufacturer  produces  to  the
          Assistant Commissioner of Central Excise a certificate
          issued by an officer not below the rank of Director of
          Industries  in  the  State Government  indicating  the
          installed capacity of the factory.
          (ii) This exemption under this notification shall  not
          be applicable to, -
             (a) cement manufactured from such clinker which  is
             not manufactured within the same factory;
             (b)  cement  bearing  a brand name  or  trade  name
             (whether registered or not) of another person;
             (c)   any  clearances  of  cement  (including   the
             clearances  effected under notification Nos.  1/93-
             Central Excises,  dated the 28th February, 1993 and
             12/95-Central Excises,  dated the 16th March, 1995)
             in  excess  of  99,000 tonnes of  clearances  in  a
             financial year; and
             (d)  cement  in  respect of  which  a  manufacturer
             avails  of  the exemption contained in notification
             No.1/93-Central Excises,  dated the 28th  February,
             1993:
             Provided  that  for the purpose  of  computing  the
             quantity  of  99,000  tonnes  of  clearances  in  a
             financial  year as mentioned in clause  (c)  above,
             the  quantity of cement, falling under  sub-heading
             No.  2502.29,  bearing a brand name or  trade  name
             (whether  registered  or not)  of  another  person,
             cleared on payment of duty of excise at the rate of
             rupees  350  per tonne,  shall not  be  taken  into
             account.
          
          Explanation.-  For  the purposes  of  condition  (ii),
          "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.
          
   3.     The  exemption   shall be subject to  proving  to  the
          satisfaction of an officer not below the rank  of  the
          Assistant  Commissioner of Central Excise,  that  such
          goods  are  cleared for the intended use specified  in
          column (3) of the said Table.
          
   4.     Where  such  use is elsewhere than in the  factory  of
          production, the procedure set out in Chapter X of  the
          Central Excise Rules, 1944, is followed.
          
   5.     If,-
             (i)  soaps are manufactured under a scheme for  the
             sale  of  janatha soap through public  distribution
             system  approved in this behalf  by the  Government
             of India in the Ministry of Food and Civil Supplies

             (Department of Civil Supplies);
             (ii)  sale  of  such  soaps  are   effected  either
             through   the   National   Co-operative   Consumers
             Federation  of India Limited or through such  other
             organisation, as may be approved in this behalf  by
             the  said  Department of Civil Supplies  under  the
             scheme  referred to in (i) above, and such sale  is
             at  such  prices to such Federation or organisation
             as may be fixed from time to time by the Government
             of  India  in the Ministry of  Industry (Department
             of Industrial Development).
          
   6.     If,-
             (i)  bamboo  is used for the splints  or  for  both
             splints and veneers, the amount of exemption  shall
             be  increased,  by  thirty five paise  per  hundred
             boxes;
             (ii) the splints of such matches are made of bamboo
             and  the  matches are packed in boxes of  40s,  the
             rate  of  duty  shall be four-fifths  of  the  rate
             applicable  to  matches  of  identical  description
             produced in the same factory but packed in boxes of
             50s  and  if  such packing in boxes of 50s  is  not
             done,  it  shall  be four-fifths of the  notionally
             determined rate for matches packed in boxes of 50s:
                    Provided  further that an officer not  below
             the  rank  of an Assistant Commissioner of  Central
             Excise,  is  satisfied that the sum  total  of  the
             capital investment made from time to time on  plant
             and  machinery installed in the industrial unit  in
             which   the   said  goods,  under  clearance,   are
             manufactured, is not more than rupees twenty lakhs.
          Explanation. - While determining the sum total of  the
          value  of the capital investment, only the face  value
          of the investment at the time when such investment was
          made shall be taken into account, but the value of the
          investment made on plant and machinery which have been
          removed  permanently  from  the  industrial  unit   or
          rendered unfit for any use shall be excluded from such
          determination.
          
   7.     The  exemption shall be available in respect of  first
          clearances  for home consumption from  a  factory  not
          exceeding 120 million matches during a financial  year
          and  that clearances from the said factory during such
          financial year does not exceed 150 million matches and
          also   subject  to  the  following  other  conditions,
          namely:-
          (i)  the  total  production of matches in  a  calendar
          month  during the aforesaid period by the said factory
          does not exceed 15 million matches;
          (ii) the total clearances, if any, of matches for home
          consumption from the said factory during the preceding
          financial year, did not exceed 150 million matches;
          Provided that -
             (a)  where  bamboo is used for the splints  or  for
             both  splints and veneers, the amount of  exemption
             shall be increased by thirty-five paise per hundred
             boxes of 50 matches;
             (b) where the splints of such matches  are made  of
             bamboo  and the matches are packed in boxes  of  40
             matches,  the rate of duty shall be four-fifths  of
             the   rate   applicable  of  matches  of  identical
             description produced in the same factory but packed
             in boxes of 50 matches and if such packing in boxes
             of  50 matches is not done, it shall be four-fifths
             of  the  notionally  determined  rate  for  matches
             packed in boxes of 50 matches:
          Provided  also that the exemption available shall  not
          apply  to  the said matches where a manufacturer  uses
          any  other  manufacturer's label which is approved  by
          the   proper  officer  for  matches  packed  in  boxes
          attracting a higher rate of duty than the rate of duty
          specified in the corresponding entry in column (4)  of
          the Table.
          Explanation - For the purpose of the matches mentioned
          in column (3), against S. No.49     of the said Table,-
             (1)  no  process other than the mechanical  process
             employed for -
             (a) filling of boxes with matches;
             (b) dipping of splints in the composition for match
             heads;
             (c) frame filling;
             (d) affixing of Central Excise Stamps;
             (e) packing;
             (f) the process of giving -
             (i) the cardboard flats or strips the configuration
             of  a  match box including the outer slide  or  the
             inner slide, or
             (ii)  the veneer flats or strips, the configuration
             of  a  match box including the outer slide  or  the
             inner slide with the use of match paper,
             (g) pasting of labels on match boxes or veneers  or
             cardboards,
          shall be deemed to be a process  ordinarily carried on
          with the aid of power;
          (2)  any other manufacturer referred to in the  second
          proviso  to  the opening paragraph of this item  shall
          mean a manufacturer in respect of whom any one or more
          of  the following conditions relating to clearances of
          matches  for  home consumption from, or production  of
          matches  by  a factory, or the process of  manufacture
          apply, namely:-
             (i)  such  clearances  exceed 150  million  matches
             during the financial year;
             (ii) such clearances during the preceding financial
             year had exceeded 150 million matches;
             (iii)  such  production of matches  in  a  calendar
             month  during the financial year exceeds 15 million
             matches;
             (iv)  any process mentioned in clause (1) above  is
             ordinarily carried on with the aid of power.
          
   8.     If  no  credit of the duty paid on the inputs used  in
          the  manufacture of such goods has been availed of  by
          the  manufacturer under rule 57A of the Central Excise
          Rules, 1944.
          
   9.     If  the unexpanded polystyrene beads are purchased  by
          the  the Malaria Research Centre, New Delhi on  behalf
          of  the  Government of India in the Ministry of Health
          and   Family  Welfare,  for  use  in  malaria  control
          activities   and   the  said Malaria  Research  Centre
          gives an undertaking:-
          (a)   to  produce a certificate from the  Ministry  of
          Health and Family Welfare to the effect that the  said
          unexpanded   polystyrene  beads  shall  be  used    in
          malaria  research  activities within one  month   from
          the  date  of  such purchase or within  such  extended
          period  as the proper officer  may allow; and
          (b)   to  the  effect  that in  case   the  unexpanded
          polystyrene beads are not so used, it shall  pay  duty
          which  would  have been levied  thereon  but  for  the
          exemption contained herein;
          
          Provided  that  the said Malaria Research  Centre  may
          sell   or   otherwise   dispose  of   the   unexpanded
          polystyrene  beads  so  purchased,   subject  to   the
          condition  that it shall, within a month of such  sale
          or disposal,-
          (i)   intimate to the proper officer the circumstances
          leading to such sale or disposal;  and
          (ii)   pay  the  duty  which would  have  been  levied
          thereon  but  for  the  exemption  contained  in  this
          notification:
          
          Provided  further that the proper officer  may  accept
          the  said intimation after the expiry of the specified
          time  of  one month if he is satisfied that  the  said
          Malaria  Research Centre was prevented  by  sufficient
          cause  from  furnishing  such  information   or   from
          payment  of   the  said  duty  of  excise  within  the
          specified time.
          
   10     This  exemption shall apply only to the  tread  rubber
          compound,  tread rubber, camel-back, cushion compound,
          cushion  gum,  tread  gum  and  tread  packing  strips
          (hereinafter  in this item referred  to  as  the  said
          goods),  all  taken  together  and  cleared  for  home
          consumption  on or after the 1st day of April  in  any
          financial  year, by a manufacturer from  one  or  more
          factories,   or  from  a  factory  by  one   or   more
          manufacturers, upto first clearances of  an  aggregate
          value  not  exceeding  rupees one  hundred  and  fifty
          lakhs:
          Provided    that,   subject  to  the   conditions   of
          computation of aggregate value of clearances contained
          in  the  Explanation below, nothing contained in  this
          exemption  shall apply,-
               (i)  to a manufacturer if the aggregate value  of
               clearances  of all excisable goods including  the
               said  goods,  by  him or on his behalf  for  home
               consumption  from  one or more factories,  during
               the preceding financial year, had exceeded rupees
               one hundred  and fifty lakhs;
               (ii) if the aggregate value of clearances of  all
               excisable  goods including the said  goods,  from
               any  factory,  by or on behalf  of  one  or  more
               manufacturers  for home consumption,  during  the
               preceding financial year, had exceeded rupees one
               hundred and fifty lakhs;
               (iii) to the said goods bearing a brand name or a
               trade name (registered or not) of another person.
          
          Explanation.-
          For the purpose of this exemption.-
          (i)  "value"  means either the value as determined  in
          accordance with the provisions of section 4, or as the
          case  may  be, according to the tariff value fixed  or
          altered  under section 3, of the Central Excises  Act,
          1944 (1 of 1944);
          (ii)  for computing the aggregate value of clearances,
          the  clearances  of  any  excisable  goods  which  are
          chargeable to nil rate of duty or, which are  exempted
          from  the whole of the duty of excise leviable thereon
          by  any  other notification, (not being a notification
          where  exemption from the whole of the duty of  excise
          leviable  thereon is granted, based upon the value  or
          quantity  of  clearances made  in  a  financial  year)
          issued under sub-rule (1) of the rule 8 of the Central
          Excise Rules, 1944 or under sub-section (1) of section
          5A  of the Central Excises Act, 1944 (1 of 1944),  and
          for  the time being in force, shall not be taken  into
          account;
          (iii) for computing the aggregate value of clearances,
          the  clearances of the said goods bearing a brand name
          or  a  trade  name of another person,  which  are  not
          eligible  for grant of exemption, shall not  be  taken
          into account;
            (iv) where the said goods bear a brand name or trade
          name  of  another manufacturer or trader,  such  goods
          shall not, merely by reason of that fact, be deemed to
          have  been manufactured by such other manufacturer  or
          trader;
          (v)  "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,
          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 name or mark with or  without  any
          indication of the identity of that person.
          
   11     If  such tyres are for use on animal drawn vehicles or
          hand  carts and such tubes are for use with such tyres
          and  every  such  tyre and tube bears  a  durable  and
          prominent marking of the letters  "ADV" on it.
          
   12     If  intended  for  the manufacture of  goods  of  sub-
          heading  No.4819.12  and not  produced  in  a  factory
          manufacturing any paper or paperboard from pulp.
          
   13     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  Ministry  of  Finance  (Department  of
          Revenue)  No.1/93-Central  excises,  dated  the   28th
          February, 1993.
          
   14     This   exemption  shall  apply  in  respect  of  first
          clearances of the said goods, for home consumption,-
               (a)  upto a quantity not exceeding 5,000  tonnes,
               calculated  from  11th September,  1996  to  31st
               March, 1997, in the financial year ending on 31st
               March, 1997;
               (b)  upto a quantity not exceeding 10,000 tonnes,
               calculated  from  the  1st April,  in  any  other
               financial year.
          Provided that 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  Ministry  of  Finance  (Department  of
          Revenue)  No.1/93-Central  Excises,  dated  the   28th
          February, 1993.
          Explanation.-   For  the  purpose  of  computing   the
          quantity  of  clearances  under  this  exemption,  the
          clearances  of the said goods which are chargeable  to
          nil  rate of duty or which are exempted from the whole
          of  the  duty of excise leviable thereon by any  other
          exemption  issued under sub-section (1) of section  5A
          of  the Central Excise Act, 1944 (1 of 1944), and  for
          the  time  being  in force, shall not  be  taken  into
          account.
          
  15.     The  exemption under this notification shall not apply
          to  woven fabrics of wool, cotton or woven fabrics  of
          man  made fibres mentioned against S. Nos. 76, 89  and
          127  in  column (3) of the  Table to this notification
          or  if  such fabrics are processed in a factory having
          facilities   (including  plant  and   equipment)   for
          carrying out bleaching, dyeing, or printing or  anyone
          or  more  of these processes with the aid of power  or
          steam.
          
  16.       The  exemption  to polyester fibre  for  low  priced
          fabrics mentioned against S. No. 118 in column (3)  of
          said Table shall be available only if -
             (i)  the polyester fibre is for the manufacture  of
             low price fabrics containing more than 40 per cent,
             but  less  than 70 per cent, by weight of the  said
             polyester fibre;
             (ii)   the  manufacturer produces evidence  to  the
             Assistant  Commissioner of Central  Excise  to  the
             effect  that  the said polyester fibre is  intended
             for the specified use;
             (iii) the manufacturer shall, within such period as
             the  Assistant Commissioner of Central  Excise  may
             specify in this behalf, produce a certificate, or
          (a)  in  the case of fabrics woven on handlooms,  from
          the Director in-charge of textile and handlooms in the
          Government of State or the Chief Executive Officer  in
          the Khadi and Village Industries Commission or a State
          Khadi and Village Industries Board;
          (b)   in  the case of other fabrics, from the  Textile
          Commissioner,  to the effect that the  said  polyester
          fibre has been used for the aforesaid purpose.
          
  17.     If,-
             (i)   a certificate to the effect that such fabrics
             have been woven in a prison and have been sent  for
             further processing to an independent processor or a
             composite mill, outside the prison is given  by the
             Inspector General of the Prisons or an officer duly
             authorised  by him in this behalf in the Government
             of  the  State or the Union territory, as the  case
             may be;
             (ii)   a  separate account is maintained in respect
             of  such  fabrics by the said independent processor
             or a composite mill; and
             (iii) the said independent processor or a composite
             mill  produces  a  certificate or evidence  to  the
             Assistant Commissioner of Central Excise  within  a
             period of 90 days or such extended period as may be
             permitted by the Commissioner of Central Excise, to
             the effect that the said fabrics have been returned
             after  processing  to  the prison  from  which  the
             fabrics were received.
  18.     If   the Nirman Kendra or the Nirmithi Kendra produces
          a  certificate from an officer not below the rank of a
          Deputy  Secretary to the Government of  India  in  the
          Ministry  of  Urban Affairs and Employment (Department
          of Urban Development), to the effect that-
             (a)  the  said  Nirman Kendra or the said  Nirmithi
             Kendra  is recognised as such by the Government  of
             India; and
             (b) the goods manufactured by such Nirman Kendra or
             Nirmithi  Kendra  are intended for construction  of
             low cost houses.
          
  19.     If  the manufacturer maintains proper account in  such
          form and in such manner as the Commissioner of Central
          Excise may specify in this behalf, for receipt and use
          of   those fly-ash or phospho-gypsum or both,  in  the
          manufacture of  all goods falling under Chapter 68  of
          the  said Schedule and files a monthly return, in  the
          form   and   manner  as  may  be  specified   by   the
          Commissioner  of  Central Excise, with  the  Assistant
          Commissioner of Central Excise.
          
  20.     If,-
             (i)  in  or in relation to the manufacture of  such
             containers no process is ordinarily carried on with
             the aid of power; or
             (ii)    such  containers  are   produced   by   the
             manufacturer thereof without the aid of power  from
             sheets  which had been tinned, printed,  coated  or
             lacquered by others with the aid of power.
          
  21.     If  such  appliances are specially designed to operate
          using bio-gas.
          
  22.     If  such goods are not produced or manufactured  by  a
          manufacturer who produces or manufactures copper  from
          copper ore or copper concentrate.
          
  23.     If, -
          (i)  no  credit of duty paid on inputs has been  taken
          under  rule  57A  or  rule 57Q of the  Central  Excise
          Rules, 1944 ; and
          (ii)  such goods are not produced or manufactured by a
          manufacturer who produces or manufactures copper  from
          copper ore or copper concentrate:
          
          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.
          
  24.     If  such goods are not produced or manufactured  by  a
          manufacturer  who  produces or manufactures  aluminium
          from aluminium ore or aluminium concentrate.
          
  25.     If  no  credit of duty paid on inputs has  been  taken
          under  rule  57A  or  rule 57Q of the  Central  Excise
          Rules, 1944; and
          if  such goods are not produced or manufactured  by  a
          manufacturer  who  produces or manufactures  aluminium
          from aluminium ore or aluminium concentrate.
          
  26.     If  the  Assistant Commissioner of Central  Excise  is
          satisfied that such pipes are intended for use in  the
          manufacture  of  sprinkler equipment for  agricultural
          irrigation purposes.
          
  27.     If manufactured from goods falling within heading Nos.
          82.02 to 82.05 of the said Schedule, on which duty  of
          excise   specified  in  the  said  Schedule   or   the
          additional duty leviable under the Customs Tariff Act,
          1975  (51  of  1975), as the case may be, has  already
          been paid.
          
  28.     If,-
             (i) the project for the purpose of substitution  of
             ozone depleting substances or for setting up of new
             projects   with  non-ODS  technologies   has   been
             approved  by the steering committee set up  in  the
             Ministry  of  Environment  and  Forests   for   the
             clearance of such projects;
             
             (ii)  the  importer  furnishes,  in  each  case,  a
             certificate duly signed by an officer not lower  in
             rank  than a 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.
          
  29.     If the goods are used within the factory of production
          in the manufacture of the following power driven pumps
          primarily designed for handling water,  namely :-
          (i)      Centrifugal  pumps  (horizontal  or  vertical
          pumps);
          (ii)   Deep  tube-well turbine pumps;
          (iii)  Submersible pumps;
          (iv)  Axial flow and mixed flow vertical pumps.
          
  30.     If, -
          (i)   the goods are required by the foreign privileged
          organisation for its official use or by any privileged
          person for his personal use;
          (ii)  the  manufacturer  furnishes  to  the  Assistant
          Commissioner  of Central Excise a written  undertaking
          from  the  foreign  privileged  organisation  or   the
          privileged person (duly countersigned by the  head  of
          the  mission or any other officer authorised  by  him)
          that  the  foreign  privileged  organisation  or   the
          privileged  person concerned shall satisfy the  proper
          officer of the Central excise,-
             (a)   that within one month of the date of  removal
             of  the  said goods or such extended period as  the
             Assistant Commissioner of Central Excise may allow,
             that  the  said  goods are in  actual  use  of  the
             foreign  privileged organisation or the  privileged
             person and in default thereof, to pay on behalf  of
             the  manufacturer  the whole of the  duty  leviable
             thereon;
             (b)   that  said  goods  will  not  be  re-sold  or
             otherwise disposed of within three years  from  the
             date of removal to any organisation or person other
             than   a  foreign  privileged  organisation  or   a
             privileged person for official or personal  use and
             in  default,  to pay on behalf of the  manufacturer
             the whole of the duty leviable thereon;
             (c)   that where the privileged person availing  of
             the exemption is other than a foreign diplomatic or
             career  consular  or  trade officer  accredited  to
             India,  the exemption in respect of the said  goods
             is  availed of within four months from the date  of
             arrival in India of that privileged person;
             (d)   that the payment to the manufacturer is  made
             in  foreign exchange in respect of the purchase  of
             the said goods; and
             (e)  that the procedure as may be prescribed by the
             Central Board of Excise and Customs is followed.
             
          Explanation.-  In this condition, the expression -
          (a)  "foreign privileged organisation" means a foreign
          diplomatic  or  consular  or  trade  mission,   United
          Nations Organisation or any of its specialised  agency
          or   any  other  International  or  Inter-governmental
          Organisation  which is allowed by  the  Government  of
          India,  the facility of duty-free import of  the  said
          goods   under   the   Diplomatic   Relations   (Vienna
          Convention)  Act,  1972 (43 of  1972)  or  the  Vienna
          Convention  on consular Relations, 1963 or the  United
          Nations (Privileges and Immunities) Act, 1947  (46  of
          1947);
          (b) "privileged person" means,--
             (i)  foreign diplomatic or career consular or trade
             officers accredited to India;
             (ii)  home-based non-diplomatic officials and home-
             based  officials  of  foreign consulars  and  trade
             missions;
             (iii)  internationally recruited officials  of  the
             United  Nations Specialised Agencies and  of  other
             International  or Inter-governmental  Organisations
             to whom the provisions of Section 18 (g) of Article
             V of the Schedule to the United Nations (Privileges
             and  Immunities) Act, 1947 (46 of 1947), have  been
             made  applicable  by  a notification  issued  under
             section 3 of the said Act.
          
  31.     If  supplied under Integrated Coir Development Project
          being implemented by the Government of Kerala.
          
  32.     If the manufacturer  produces at the time of clearance
          a  certificate from  an officer not below the rank  of
          General      Manager    in    the    Department     of
          Telecommunication of the Government of India that  the
          said  goods   (including  the quantity  and  technical
          specifications) are required for the establishment  of
          rural  telecommunication network by the Department  of
          Telecommunication and will not be used for  any  other
          purpose.
          
  33.     If  an  officer not below the rank of Deputy Secretary
          to the Government of India in the Ministry of Industry
          certifies  that  the said goods are capable  of  being
          used by the physically handicapped persons.
          
  34.     If, -
             (a)  the manufacturer at the time of clearance   of
             motor  vehicle  mentioned against  S.  No.  195  in
             column  (3) of the said Table (hereinafter in  this
             condition  referred to as the said  motor  vehicle)
             has  paid excise duty calculated at the rate of 40%
             ad valorem;
             (b)   the  manufacturer furnishes to the  Assistant
             Commissioner  of Central Excise a certificate  from
             an  officer   authorised  by  the  concerned  State
             Transport  Authority, to the effect that  the  said
             motor vehicle has been registered for use solely as
             a  taxi  or  ambulance, as the case may be,  within
             three  months  of the clearance of the  said  motor
             vehicle  from  the factory of manufacture  or  such
             extended  period as the said Assistant Commissioner
             may allow  ;
             (c)   the  manufacturer had not collected from  the
             person, group of persons, any body or organisation,
             as  the  case may be, in whose name the said  motor
             vehicle has been registered as a taxi or ambulance,
             as  the case may be, or  in case had collected, has
             refunded to such person, group of persons, any body
             or  organisation,  the amount  equivalent  of  such
             exemption of duty ;
             (d)   the  exemption in case of  ambulance is  only
             applicable for registered hospitals, nursing  homes
             and sanitoriums and such other organisations as the
             Central  Government may notify, in this behalf,  in
             the Official Gazette ; and
             (e) the manufacturer files a claim  for  refund  of
             duty  paid in excess of  that specified against  S.
             No.195  in column (4)  of the said Table, in  terms
             of   section 11B of the Central Excise Act, 1944 (1
             of  1944).
          
  35.     If manufactured out of chassis and equipment, on which
          the duty of excise leviable under the said 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.
          
  36.     If   the  vehicles mentioned against S.No 204 in column
         (3)  of  the said Table (hereinafter in this  condition
         referred to as the said motor vehicle) are manufactured
         out  of a chassis 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  vehicles  has
         been  taken  under rule 56A or rule 57A of the  Central
         excise Rules, 1944:
          Provided  that  this exemption is not applicable  to  a
         manufacturer of said vehicles,
             (a) who is manufacturing such vehicles 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.
             
  37.         If  it  is  proved  to  the  satisfaction  of  the
              Assistant Commissioner of Central Excise that  the
              parts   are  intended  to  be  used  as   original
              equipment parts in the manufacture of main  battle
              tank  falling  under heading  87.10  of  the  said
              Schedule.
          
  38.     If,  duty of excise on the chassis leviable under  the
          said  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.
          
  39.     If no credit of the duty paid on the chassis has been
          taken under rule  56A or rule 57A of the Central
          Excise Rules, 1944.
          
  40.     If  no  credit  of  the duty paid on the  chassis  and
          compressor has been taken under rule 56A or  rule  57A
          of the Central Excise Rules, 1944.
          
          Explanation.- For the purposes of  this notification-
          (a)  Olow  priceO in respect of exemption to polyester
          fibre  intended for use for the manufacture of fabrics
          containing more than 40 per cent but less than 70  per
          cent.  means  the maximum ex-factory price  fixed  for
          such fabrics under a programme duly approved,-
             (i)  in the case of fabrics woven on handlooms,  by
             the Director in-charge of textile and handlooms  in
             the  Government  of  State or the  Chief  Executive
             Officer   in   the  Khadi  and  Village  Industries
             Commission  or a State Khadi and Village Industries
             Board.
             (ii)  in  the case of other fabrics, by the Textile
             Commissioner, to the effect that the said polyester
             fibre has been used for the aforesaid purpose.
          (b)   OfentsO means-
               (i)   bonafide cut-pieces of a saree  or  fabrics
             (excluding cut pieces of towels), as the  case  may
             be,  of  length  45 centimetres  or  more  but  not
             exceeding  90  centimetres where the width  of  the
             saree or fabric is one metre or more, and of length
             65  centimetres  or  more but   not  exceeding  135
             centimetres where the width of the saree or  fabric
             is  less than one metre, arising during the  normal
             course  of manufacturing (including processing)  or
             packing or drawing samples;
             (ii)  damaged  saree or fabrics (excluding  damaged
             towels),   as  the  case  may  be,  of  length   45
             centimetres   or   more  but   not   exceeding   90
             centimeters  where the width of the  saree  or  the
             fabric  is  one  metre or more, and  of  length  65
             centimeters   or   more  but  not   exceeding   135
             centimeters where the width of the saree or  fabric
             is less than one metre; and
             (iii)  cut-pieces of length 45 centimetres or  more
             but not exceeding 90 centimetres where the width of
             the  saree or fabric is one metre or more,  and  of
             length 65 centimetres or more but not exceeding 135
             centimetres where the width of the fabric  is  less
             than one metre, cut from damaged sarees or dhoties;
          (c) "rags" means-
             (i)  bonafide cut-pieces of a saree or fabrics,  as
             the case may be, of length more than 23 centimetres
             but less than 45 centimetres where the width of the
             saree or fabric is one metre or more, and of length
             more   than  23  centimetres  but  less   than   65
             centimetres where the width of the saree or  fabric
             is  less than one metre, arising during the  normal
             course  of manufacturing (including processing)  or
             packing  or drawing samples
             (ii)  cut-pieces of a damaged or sub-standard saree
             or  fabrics of length more than 23 centimetres  but
             less  than 45 centimetres where the width of  saree
             or  fabric is one metre or more and of lenght  more
             than  23  centimetres but less than 65  centimetres
             where the width of saree or fabric is less than one
             metre.
           (d)  OchindiesO means-
             normal  cut-pieces of a saree or  fabrics,  as  the
             case  may be, which are 23 centimetres or less,  in
             length including remnants or cut-pieces of a  saree
             or   fabric,  damaged  or  otherwise  deficient  in
             standard.
                               
                               
                               
                            LIST 1
-----------------------------------------------------------------
                                          
(1)   Streptomycin   (8)   Clofazamine    (15)   Homatropin
(2)   Isoniazid      (9)   Tetracycline   (16)   Chloroquine
(3)   Thiacetazone   Hydrochloride        (17)  Amodiaquine
(4)   Ethambutol     (10)    Pilocarpine  (18)   Quinine
(5)   Sodium PAS     (11)                 (19)   Pyrimethamine
(6)    Pyrazinamide  Hydrocortisone       (20)
(7)   Dapsone        (12)                 Sulfamethopyrezine
                     Idoxouridine          (21)  Diethyl
                     (13)  Acetazolamide  Carbamazine
                     (14)   Atropine
-------------------------------------------------------------






                                                              
                                                              
                            LIST 2
-------------------------------------------------------------
                                                              
                                          
(1) Meta             (9) Citric Acid      (19) N-(4-
Aminophenol          (10) 4,7-DCQ         Chlorophenyl)-O-
(2) Para             (Dichloroquinoline)  Phenylene diamine
Nitrochlorobenzene   (11) N-methyl        (20) 5-Iodouracil
(PNCB)               Piperazine           (21) 1-Acetyl-5-
(3) Picolines        (12) D-2-            Iodouracil
(4) Novaldiamine     Aminobutanol  (O-    (22) 2-Amino-5-
(5) Ethoxy           Aminobutanol)        Mercapto-1,2,4-
methylene diethyl-   (13) Diethyl         Thiadiazole
malonate             Carbamyl Chloride    (23) 2-Amino-5-Amino-
(6) Hydrazine        (14) 4-              Sulfomyl-1,3,4-
Hydrate              Cyanopyridine        Thiadiazole
(7) DL-2 Amino-1     (15) Isonicotinic    (24) 2-Acetylamino-5-
butanol              acid                 Mercapto-1,3,4-
(8) Guanidine        (16)                 Thiadiazole
Nitrate              Thiosemicarbazide
                     (17) 1-Nitropropane
                      (18) 4-Amino-4
                     Nitrodiphenyl
                     sulphide
----------------------------------------------------------------

                            LIST 3
----------------------------------------------------------------
                                          
(1) Coconut husk      (4) Turbo                (6)     Willowing
crushers;            cleaner(for          machines (for cleaning
(2) Coconut husk     cleaning the         and   preparing  fibre
defibering mills;    fibre);              for spinning);
(3)    Sifter    or  (5) Bailing          (7) Motorised Spinning
Siever         (for  presses;             Ratts
separating     coir  
fibre from pith);
-----------------------------------------------------------------

                               
                            LIST 4
---------------------------------------------------------------
                                          
1.  Rural Automatic  7.  10 Channel       14.   Following
Exchanges (upto 512  Digital UHF          parts of the items
ports)               equipment            Nos. 1 and 2
2.  Integrated line  8.    4/6 Channel    above, namely :-
and TRUNK Exchange   Analogue/UHF         (a)    Base modules
(ILT) ( upto 512     equipment            and Line  Modules
Ports)               9.    1+9 Line       (b)    Input/output
3.  Shared Radio     sharing systems      Processor
Systems (upto 8/64   10.  Time Division   (c)    Alarm
capacity)            Multiple             Display Units
4.  Multi -Access    Access (TDMA)        (d)    Monitors
Radio Systems        equipment            (e)    Software and
     (upto 30/256    11.   3/8 Channel    documentation
capacity)            open wire carrier    (f)     Overvoltage
5.   Single channel  equipment            Protection Devices
VHF equipment        12.   Main           (g)    Maintenance
6.   Wireless        Distribution Frame   Spares
Telephones having    13.   Equipment for
range of more than   upgradation from
1 kilometre          128 `P' RAX to 256
                     `P' RAX
--------------------------------------------------------------

                            LIST 5
------------------------------------------------------------
                                          
(1)   Argon/Krypton  (13)  Dark           (23)   Low visual
laser                adaptometer          aids and sets
(2)   Aspiration -   (14)   Diathermy     (telescopic
irrigation -         equipment            glasses)
equipment            (15)                 (24)  Microsurgical
(3)   Automatic      Exophthalmometer     needles, cannuals,
keratometer          (16)   Fluorescein   blades, trephine
(4)   Automatic      angiography          blades, membrance
refractometer        equipment including  peelers, diathermy
(5)    C.A.M.        fundus camera         probes, vitreous
stimulator           (17)  Glare testing  cutters atraumatic
(6)    Colour        equipment            needles and
vision testing       (18)  Gonioscope, 3  sutures, intra
quipment             mirror lens,         ocular scissors and
(7)    Complete      special lenses for   forceps.
refraction unit      laser delivery,      (25)   Ocular
with phoropter/      special diagnostic   electro
projectochart        lenses (14D, 20D,    physiological
(8)    Contact lens  90D), Endo lens      testing  equipment
lathes               (19) Intraocular     (Electroretinograph
(9)    Contact lens  lenses/              y /
polishing machines   Keratoprosthesis/    Electroculography/
(10)    Contact      orbital inplants     Visually evoked
lens thickness       (20)   Keratometer   response equipment
measuring gauge      (21)   Laser         (ERG, EOG and VER))
(11)   Corneal       Interferometer       (26)     Operating
Anesthesiometer      (22)                 glasses (2X, 4X,
(12)    Cryo-lathe   Lensometer/Projecti  6X)/ Binomag
                     on lensometer.       (27)    Ophthalmic
                                          cryo equipment

(28)    Ophthalmic   (40)   Pseudo-        (50)   Sterilisers
hydraulic chair      isochromatic chart   (high speed/
(29)    Ophthalmic   book/Ishaire         ethylene)
operating lights     (41)   Radiuscope    (51)   Surgical
and fibre optic      base curve (for      Operating
lights               measurement of       Microscope Manual
(30)                 contact lenses)      (52)  Surgical
Ophthalmic/Xenon     (42)                 Operating Zoom
Arc                  Refractometer        Microscope with
(31)                 (43)   Retinoscope   close circuit T.V.
Ophthalmoscope -     Streak/spot          Camera
Direct/ Indirect     (44)   Roper Hall    (53)
(32)    Ophthalmo    foreign Body         Synoptophore
dynamometer          Locator              (54)   Tonometer
(33)    Pachhy       (45)   Silicone      (Schtotz/
meter-               Sponges/rubber/      Applensation/Pheumo
Optical/Electronic   bands, for Retinal   )
(34)    Pantoscope   Detachment Surgery   (55)
(35)     Phaco-      (46)    Slit lamp    Ultrasonography
emulsifiction        biomicroscope        A.B.M. Scan/
system               (47)   Softometer    Pacchymeter/cleaner
(fragmentome)        for measurement of   s
(36)                 the base curve of    (56)   Visual field
Photoelectric        soft contact lenses  recording equipment
Keratoscope and      (48)   Specular      (57)   Vitrectomy
Thermokeratoscope    microscope with      equipment (Ocutome
(37)    Photo slit   monitor and          system)
lamp                 recorder             (58)   Yag Laser
(38)    Prism bars   (49)  Stereozoom     (59)  Diode Laser
(39)    Projection   microscope for       (60)  Excimer Laser
magnifier for        inspection of
contact lens         contact lenses
inspection and       
verification         
---------------------------------------------------------------
                               
                               
                            LIST 6
--------------------------------------------------------------
                               
(1) Australia        sternal cutter       (6) Compressed air
Antigen RIA Kit       (iii) High          breathing apparatus
(2) Cardiac          pressure stop cocks  complete
catheters with       and connectors for   (7) D.C.
guidewires           pressure recording   Difibrilators for
(3) Clips for        (iv) Vascular bull-  internal use and
aneurysms and clips  dog clamps           pace makers
applying forceps in  (v) Vascular clamps  (8) Endotracheal
Neuro-Surgery        (vi) Vascular        tube
(4) Cardio vascular  needle holder        (9) Haemodialysors
sutures              (viii) Vascular      (10) Heart lung
(5) Cadiovascular    scissors straight    machine
special              or angled            (11) Heart valve
instruments,         (viiii) Vascular     prosthesis
namely:-             tissue forceps       including valve
 (i) Coronary                             frames
perfusion cannulae                        (12) Nebulizied
 (ii) Electrical or                       humidifier
gas operated                              
                               
(13) Hydrocephalus   incontinency sets,   type blood solution
shunts               skin gels, in parts  recipient set;
(14) Hyper-baric     or sets              Transfer pack 1000
oxygen chamber       (23) Oxygenator      ml. and 300 ml.;
(15) Fogarty and     (24) Plastic         disposable pherasis
embolectomy          disposable 3-way     bowl 225 ml. and
catheters            connectors           373 ml.; hydoxy
(16) Implantable     (25) Portable        ethyl starch
cardiac pacemakers   intermittent         solution (Plasma
(17) Intra-arterial  positive, pressure   Sterile); wasting
catheters            breathing apparatus  harness with
andguidewires and    (26) Pulmoflator     bypass; and waste
material for         (27) Respirators     bags
intervention         including            (37) AIDS (Acquired
radiology            ventimeters          Immune Deficiency
(18) Intra-cardiac   (28) Sengstaken      Syndrome) test
patches              tubes                kits; Enhanced
 (19) Nebulizers     (29) Tracheostomy    luminescence
excluding:-          tubes                analysers for AIDS,
     (i) Ultrasonic  (30) Ventilator      Hepatitis and other
nebulizers           used with            Analyses
     (ii)  Heat      anaesthesia          (38) Iridium wire
nebulizers           apparatus            (39) Anti-HLA sera
(20) Omayya          (31) Vascular        (AB-CDR)
reservoirs for       grafts               (40) T.P.H.A. Kits
intraventricular     (32) Tracheostomy    and AIDS diagnostic
investigation/       tube of plain PVC,   kits
therapy              low  pressure PVC,   (41) Gamma knife
(21) Operating set   Red Rubber Plain,    (42) Bone Marrow
for Percutaneous     and  Red Rubber      Transplant
Nephrostomy          cuffed               Equipment including
and Percutaneous     (33) Various types   silastic long
removal of kidney    of  Cardiac          standing
stones with          catheters including  intravenous
continuous           balloon tipped,      catheters for
irrigation and       double Lumen and     Chemotherapy
suction with         PTCA                 (43) Cell Separator
ultrasonic            catheters, balloon  (44) Pressure
Lithotrite, etc.     dilatation           Transducer and
(22) Ostomy          catheters and        Pressure Amplifier
products             Endomyocardial       (45) Cell Saver
(Appliances) for     biopsy forceps       (46) Continuous
managing             (34) Disposable and  Ambulatory
 Colostomy,          non-disposable       Peritoneal Dialysis
Illcostomy,          cannula for aorta,   Fluid
Ureterostomy,        vena cavae and       (47) Craniotome
Illeal  Conduit      similar veins and    (Pneumatic and
Urostomy Stoma       blood                Electric Equipment)
cases such as bags,  vessels and cannula  and Drills
belts, adhesives     for intra corporal   (48) Binocular
seals or discs or    spaces               Loupes
rolls adhesive       (35) Programmer for  (49) Intra Aortic
remover, skin        pacemaker            Ballon Pump
barriers micropore   (36) Ancillaries     (50) Remote After
surgical tapes,      for blood component  Loading Brachy
bag closing clamps   therapy required     Therapy Equipment
karaya seals paste   for the treatment    (51) Dosimetry
or powder,           of cancer, namely,   System
irrigation sets,     Y                    
plastic or rubber    
faceplates,
flanges, male or
female urinary
 
                               
(52) Cell Saver   (65) Pulse           (78) Implants for
Equipment         Oximeter            pain relief and
(53) Cell Washer  (66) Blood Gas      bladder control
(54) Thawer       Analyser            (79) Artificial
Equipment for     (67) Sodium         electronics larynx
Blood Warming     Potassium           instruments
(55) Mammography  Analyser            (80) Ventilators
Unit              (68) Ultrasonic     other than those
56) O2            Surgical            used with
Concentrator      Aspirator           anaesthesia
(57) Ventricular  (69)  Intra         (81) Digital Video
Assist Device     Cranial Pressure    EEG System
(58) Pace Maker   Monitoring          (82) Instruments
(59) Activated    Equipment           and implants for
Clot Time Machine (70) Radio          severely physically
(60) Cobalt       Therapy Simulator   handicapped
Therapy Unit      (71) Treatment      patients and joints
(61) Colour       Planning System     replacement and
Doppler           (72) Angiography    spinal instruments
Ultrasound        Contrast Agent      and implants
Scanner           (73) Mobile Image   including bone
(62) SPECT Gamma  Intensifier         cement
Camera            (74) Magnetic       (83) Linear
(63) Deep Therapy Resonance Imaging   accelerator.
Unit              System              (84) Small portable
(64) Cardiac and  (75) Surgical       pumps used for
Vascular          Laser               giving slow
Angiography       (76)                infusion of anti-
System including  Electro/Hydraulic   cancer drugs or
Digital           Operating Table     thalassaemic drugs.
substraction      for Cardio
Angiography       Thoracic and
                  Neuro Surgery
                  (77) Auto
                  Analyser for
                  Enzymes, Drug
                  Levels and
                  Biochemical
                  investigations
                    
                                  
                                 
                               
                                                (NAVNEET GOEL)
                    UNDER SECRETARY TO THE GOVERNMENT OF INDIA




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