NOTIFICATION New Delhi, dated the 1st March, 1997
No. 5/97-CENTRAL EXCISE 10 Phalguna ,1918 (Saka)
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, being satisfied that it is
necessary in the public interest so to do, hereby exempts goods
of the description specified in column (3) of the Table hereto
annexed (hereinafter referred to as the said Table) and falling
within the Chapter, heading No. or sub-heading No. of the
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),
(hereinafter referred to as the said Schedule), 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, subject to the relevant conditions, as specified in
the Annexure to this notification, and referred to in the
corresponding entry in column (5) of the said table.
Explanation. - For the purposes of this notification, the rate
specified in column (4) is ad valorem rate unless indicated
otherwise.
TABLE
-----------------------------------------------------------------
S. Chapter or Rate Conditions
No. heading No. Description of No.
or sub- goods
heading No.
-----------------------------------------------------------------
(1) (2) (3) (4) (5)
-----------------------------------------------------------------
1. 1102.00 Malt 8% --
2. 15.06, All goods 18% --
15.07,
1508.10 or
1701.90
3. 1702.19, All goods 8% --
1702.21,
1702.29 or
1702.30
4. 1704.10 All goods 18% --
5. 1704.90 All goods 8% --
6. 18 All goods 18% --
7. 19.01 All goods 18% --
8. 19.02 Seviyan Nil --
(Vermicelli)
9. 19.02 All goods, other 13% --
than those
mentioned against
S.No. 8
10. 1905.11 All goods 8% --
11. 2101.10, All goods 18% --
2101.20 ,
2107.00,
2108.20 or
2108.99
12. 22.03 All goods 18% --
13. 22.04 All goods, other Nil --
than denatured
ethyl alcohol of
any strength
14. 22.04 Denatured ethyl 18% --
alcohol of any
strength
15. 2502.10 All goods Rs.200 --
per
tonne
16. 2502.29 All goods Rs.350 --
per
tonne
17. 2502.21, All goods 25% --
2502.30,
2502.40,
2502.50 or
2502.90
18. 2504.21 Marble slab Rs. 30 --
(If a manufacturer per
clears irregularly square
shaped marbles, he metre
shall have the
option, to
discharge the duty
on the slabs by
treating one cubic
metre of marble
blocks as
equivalent to 30
square metres of
marble slabs, the
volume of the
blocks being
determined with
reference to the
maximum length,
width and height of
the block)
19. 26 All goods 8% --
20. 27.07 All goods 18% --
21. 27 or 28 Ammonia, Nitrogen Nil --
gas, Synthesis gas
and oxygen, if used
in the manufacture
of Heavy Water
22. 28 Sulphur Dioxide and Nil --
Sulphur Trioxide,
consumed within the
factory of
production in the
manufacture of
Sulphuric acid
23. 28 Thorium hydroxide Nil --
24. 28 Liquid nitrogen Nil --
intended for use in
processing and
storage of semen
for artificial
insemination of
cattle
25. 28 Hydrogen and Nil --
Nitrogen, consumed
within the factory
of production
26. 28 Distilled or Nil --
conductivity water,
water of similar
purity and liquid
air (whether or not
any fraction has
been removed), used
within the factory
of production of
the said goods
27. 28 Potassium metal Nil --
supplied to heavy
water plant
28. 28 or 38 Phosphogypsum 13% --
29. 28.44, Nuclear fuel Nil --
28.45 or
84.01
30. 2833.10, All goods 8% --
3808.10 or
3808.20
31. 28 or 38 Silicon in all 13% --
forms
32. 28 All goods 18% --
33. 29 All goods 18% --
34. 30 The following goods Nil --
namely :-
(a) Oral
Rehydration Salts
(ORS);
(b) All goods
falling under
heading No.30.04,
not bearing a brand
name
Explanation.- For
the purposes of
this entry, "Brand
name" means 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 the goods
falling under the
entry for the
purpose of
indicating or so as
to indicate a
connection in the
course of trade
between the goods
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.
35. 3003.39 All goods 8% --
36. 31 All goods 18% --
37. 32.15 Writing ink Nil --
38. 32 All goods 18% --
39. 33 Kumkum (including Nil --
sticker kumkum),
Kajal, Sindur, Alta
and Mahavar
40. 3306.10 Tooth powder and 8% --
tooth paste
41. 33.01 to All goods 18% --
33.03,
3305.10,
3305.91,
3306.90,
3307.31 or
3307.49
42. 33.07 Sterile contact 25% --
lens care solution
43. 3304.00, All goods 30% --
3305.99,
3307.10,
3307.20,
3307.39,
3307.90
44. 3401.11 All goods 8% --
45. 34.01 Laundry soaps Nil --
produced by a
factory owned by
the Khadi and
Village Industries
Commission or any
organisation
approved by the
said Commission for
the purpose of
manufacture of such
soaps
46. 3401.19, All goods 18% --
3401.20,
3401.30,
3402.90,
3403.90,
34.04,
34.05,
3406.90,
34.07
47. 35 All goods 18% --
48. 36 All goods, other 18% --
than those falling
under heading No.
36.05
49. 3701.10 or All goods 13%
3702.10
50. 38.05 Turpentine oil, in Nil --
or in relation to
the manufactuer of
which no process is
ordinarily carried
on with the aid of
power
51. 38.06 Rosin, in or in Nil --
relation to the
manufactuer of
which no process is
ordinarily carried
on with the aid of
power
52. 38 Ready mix concrete 13% --
53. 38 All goods 18% --
54. 39 Diagnostic or 18% --
laboratory reagents
on a backing of
plastics
55. 39.23 or Insulated ware 15% --
39.24 Explanation.- For
the purposes of
this entry,
"insulated ware"
means any
multiwalled or
multilayered
article intended to
provide thermal
insulation.
56. 40.02, All goods 18% --
40.03,
40.04
57. 40.05 The following
goods, namely :-
(a) Rubber products Nil 1
in the form of
plates, sheets and
strips, unhardened
and unvulcanised,
and whether
combined with any
textile material or
otherwise
(b) Compounded Nil 2
rubber
(c) Goods other 18% --
than those
mentioned at (a) or
(b) above
58. 4006.90, All goods 18% --
40.07
59. 40.08 The following
goods, namely,-
(a) Plates, Nil --
blocks, sheets and
strips of micro-
cellular (other
than latex foam
sponge) or non-
cellular rubber
(other than for
resoling or
repairing or
retreading rubber
tyres), if used in
the manufacture of
soles, heels or
soles and heels
combined, for
footwear
(b) Goods, other 18% --
than -
(i) goods
mentioned at
(a) above;
(ii) goods of
cellular
rubber;
(iii) plates,
sheets and
strips of non-
cellular
rubber, for
resoling or
repairing or
retreading
rubber tyres
60. 40.09, All goods 18% --
4014.90,
40.15,
4016.19,
4016.91,
4016.99,
40.17
61. 42.01 All goods 18% --
62. 44.02 All goods 18% --
63. 44.04 or The following
44.05 goods, namely :-
(a) Wood and Nil --
articles of wood
used within the
factory of their
production in the
manufacture of
articles of wood
falling under sub-
heading No.
4410.19 or
4410.90;
(b) Wood and Nil --
articles of wood in
or in relation to
the manufacture of
which no process is
ordinarily carried
on with the aid of
power;
(c) Goods other 18% --
than -
(i) goods
mentioned at (a)
and (b) above;
(ii) veneer
sheets for match
boxes and match
splints
64. 44.06 or All goods 8% --
44.07
65. 44.08, All goods 18% --
44.09,
4410.11
66. 44 The following Nil --
goods, namely:-
(a) Resin bonded
bamboo mats,
namely, mats which
are made by
compressing two or
more piles of only
hand-woven bamboo
mats, with the aid
of resins;
(b) Resin bonded
bamboo mats having
veneers in between,
namely, mats which
are made by
compressing two or
more piles of hand-
woven bamboo mats
having veneers in
between, with the
aid of resins;
(c) Resin bonded
bamboo corrugated
roofing sheets,
namely, corrugated
roofing sheets made
by compressing two
or more plies of
woven bamboo mats,
with or without
veneers, with the
aid of resins.
67. 45.01 All goods 18% --
68. 47.02 All goods 18% --
69. 48.01 Newsprint Nil --
manufactured by a
manufacturer of
newsprint
specified under
Schedule I of the
Newsprint Control
Order, 1962 and
supplied against a
purchase order
placed upon such
manufacturer by a
newspaper which is
registered by the
Registrar of
Newspapers for
India under the
provisions of the
Press and
Registration of
Books Act, 1867
(25 of 1867)
70. 48.02 All goods 18% --
71. 48.02 Writing and Nil 3
printing paper,
manufactured in a
factory from pulp
and supplied
directly from the
factory, for the
printing of
educational
textbooks, against
a purchase order,-
(a) placed upon the
manufacturer by a
State Textbook
Publication
Corporation /
Board, or in the
case of States
which do not have a
State Textbook
Publication
Corporation /
Board, by an
officer not below
the rank of a
Deputy Secretary in
the State
Government
concerned, or by
the National
Council for
Educational
Research and
Training; and
(b) in which the
said Corporation /
Board or the said
officer of the
State Government
concerned or the
said Council, as
the case may be,
declares that the
said paper shall be
used for the
printing of
educational
textbooks.
72. 48.02 Hand-made paper Nil 4
and paperboard,
manufactured by an
establishment
which furnishes a
certificate to an
officer not below
the rank of an
Assistant
Commissioner of
Central Excise
from the Khadi and
Village Industries
Commission
established under
section 4 of the
Khadi and Village
Industries
Commission Act,
1956 (61 of 1956),
that the paper or
paperboard, as the
case may be,
manufactured by
the establishment,
is commercially
recognised as
handmade paper or
handmade
paperboard
73. 48.02 Maplitho paper, Nil --
supplied to a
braille press
against an indent
placed by the
National Institute
for Visually
Handicapped,
Dehradun
74. 48.03 or All goods 18% --
48.04
75. 48.04 Kraft paper, Nil --
supplied to a
braille press
against an indent
placed by the
National Institute
for Visually
Handicapped,
Dehradun
76. 48.04 Kraft paper or 8% 5
kraft paperboard
used in the
manufacture of
cartons for
packing of
horticultural
produce
77. 48.05, All goods 18% --
48.06,
48.07,
48.08,
48.09 or
48.10
78. 48.11 Goods other than - 18% --
(a) Products
consisting of
sheets of paper or
paperboard
impregnated, coated
or covered with
plastics (including
thermoset resins or
mixtures thereof or
chemical
formulations
containing
melamine, phenol or
urea formaldehyde
with or without
curing agents or
catalysts),
compressed together
in one or more
operations; or
(b) Products known
commercially as
`decorative
laminates'
79. 48.12, All goods 18% --
48.13,
48.14,
48.15 or
48.16
80. 48.18 The following
goods- 13%
(a) sanitary towels
and tampons, for
napkins and napkin
liners for babies
and similar
sanitary articles
(b) goods other 18%
than those
mentioned at (a)
above
81. 4819.19 All goods 8% --
82. 4819.90 or All goods 18% --
48.22
83. 48.23 The following
goods, namely :-
(a) Braille paper Nil --
or paper pulp
moulded trays
(b) Cellulose 8% --
insole board or
sheet
(c) Goods, other 18% --
than -
(i) goods
mentioned at (a)
or (b) above;
(ii) Products
consisting of
sheets of paper
or paperboard
impregnated,
coated or
covered with
plastics
(including
thermoset resins
or mixtures
thereof or
chemical
formulations
containing
melamine, phenol
or urea
formaldehyde
with or without
curing agents or
catalysts),
compressed
together in one
or more
operations;
Products known
commercially as
`decorative
laminates'
84. 4901.10 All goods 18% --
85. 5004.19 All goods 18% --
86. 51.05, All goods 8% --
5106.12,
5106.13,
5107.11,
5107.12
87. 51.08, All goods 18% --
51.09
88. 52.04 The following
goods, namely :-
(a) Cotton 5% --
sewing thread
not containing
any synthetic
staple fibre
(b) Cotton 18% --
sewing thread
containing any
synthetic staple
fibre
89. 5205.11, All goods 18% --
5205.19,
5206.11,
5206.12