90. 5306.11, All goods 18% --
5306.19
91. 5307.11, All goods 8% --
5307.12
92. 5308.14 All goods 18% --
93. 53.09, All goods 8% --
53.10
94. 54.01 All goods 18% --
95. 5402.20, All goods 30% --
5402.32,
5402.42,
5402.43,
5402.52,
5402.62
96. 5402.39, All goods 18% --
5402.49,
5402.59,
5402.69,
54.03,
54.04,
54.05
97. 55.01 to All goods 18% --
55.04
98. 5505.10 All goods Rs. 10 --
per
kg. or
30%,
whiche
ver is
higher
99. 5505.20 All goods Rs. 10 --
per
kg. or
18%,
whiche
ver is
higher
100 55.06 to All goods 18% --
55.10
101 5601.10 All goods 13%
102 56.03, All goods 18% --
56.05
103 5607.10 All goods 8% --
104 5702.12, All goods Nil --
5703.20
105 5702.19, All goods 25% --
5703.90
106 58.03, All goods 8% --
5805.11,
5805.19
107 59.01 All goods 8% --
108 59.02, All goods 18% --
59.03
109 59.04, All goods 25% --
59.05
110 5907.11, All goods 18% --
5907.12,
5907.19
111 5907.90 All goods 25% --
112 63.01 to All goods 8% --
63.04,
6305.10,
6305.20,
6305.90,
63.06,
6307.90
113 64 (1) Footwear of Nil --
value not
exceeding Rs.75
per pair
(2) Chappals (sole Nil --
without upper, to
be attached to the
foot only by
thongs passing
over the in-step
but not even round
the ankle)
commercially known
as hawai chappals,
of materials other
than leather
(3) Parts of hawai Nil --
chappals mentioned
at (2) above
114 65 All goods 13% --
115 6601.00 All goods 8% --
116 67 All goods 13% --
117 68 (1) Goods, in 8% --
which more than
25% by weight of
red mud, press mud
or blast furnace
slag or one or
more of these
materials, have
been used
(2) Blocks, slabs, 8% --
concrete beams and
stairs of a kind
used in pre-
facbricated
buildings of
heading No.94.06
118 68 All goods, other 18% --
than those
mentioned against
S.No. 117
119 69 (1) Clay bricks, Nil --
other than fire-
clay bricks
(2) Burnt clay Nil --
tiles conforming
to IS
specification
No.3367-1975
120 6906.10 All goods 25% --
121 70 (1) Glass globes Nil --
for lamps and
lanterns
(2) Glass founts Nil --
for kerosene wick
lamps
(3) Glass chimneys Nil --
for lamps and
lanterns
122 70 (except All goods, other 18% --
sub- than those
heading mentioned against
Nos. S.No.121
7009.00,
7011.10,
7012.10,
7013.10 or
7015.00)
123 7009.00 All goods 13% --
124 7015.00 All goods 8%
125 7101.10, All goods Nil --
7101.20 or
7101.31
126 7101.39 or All goods 18% --
7101.40
127 7101.50 or All goods Nil --
7101.60
128 7101.70, All goods 18% --
7101.80 or
7101.90
129 72 (1) Stainless Nil --
steel waste and
scrap arising out
of manufacture of
cold rolled
stainless steel
pattis / pattas
(2) Stainless Nil --
steel pattis /
pattas when
subjected to any
process other than
cold rolling
(3) Stainless Nil --
steel circles used
within the factory
of production in
the manufacture of
utensils
130 73 (1) All goods Nil --
fabricated at site
of work for use in
construction work
at such site
(2) Tyre bead wire Nil --
rings intended for
use in the
manufacture of
tyres for cycles
and cycle-
rickshaws
131 7323.10 All goods 8% --
132 74 (1) Copper waste Nil --
and scrap used
within the factory
of production for
the manufacture of
unrefined or
unwrought copper,
copper sheets or
circles and
handicrafts
(2) Copper wire Nil --
of which the
maximum cross-
sectional
dimension does not
exceed 0.315 mm
and used for
manufacture of
imitation zari
(3) Table, Nil --
kitchen or other
house hold
articles and parts
thereof
133 76 Aluminium waste Nil --
and scrap used
within the factory
of production for
the manufacture of
unwrought
aluminium plates
and sheets
134 7615.20 All goods 8% --
135 8215.00 All goods Nil --
136 83 All goods 18% --
137 84 (except All goods 13% --
84.01,
8413.11,
8413.12,
8413.13,
8413.14,
8413.20,
8413.91,
8414.10,
8414.20,
8414.30,
8414.91,
8414.92,
84.15,
84.18,
8422.10,
8424.10,
8424.91,
84.27,
84.32,
84.33,
84.34,
84.36,
84.37,
84.42,
84.50,
84.52,
84.69,
84.70,
84.72,
84.73,
84.76,
84.79,
8481.10,
8481.20,
8481.91,
8481.92,
84.83)
138 84.01 All goods except 13% --
Nuclear Fuel
139 8414.30, All goods 30% --
8414.92,
84.15
140 8418.10 All goods 18% --
141 8418.90 All goods 30% --
142 8422.10 All goods 18% --
143 84.34 All goods Nil --
144 84.42 Printing blocks and Nil --
printing types
145 84.42 Lithographic plates Nil --
used within the
factory of its
production for
printing purposes
146 84.42 All goods other 13% --
than-
(a) printing
blocks and
printing types;
and
(b) lithographic
plates used
within the
factory of its
production for
printing
purposes
147 84.50, All goods 18% --
84.70
148 84.72 All goods 18% --
149 84.73 Parts of machines 13% --
of Heading 84.71 or
Graphic and
Intelligence based
Script Technology
(GIST) cards for
multi-lingual
computers
150 84.73 All goods other 18% --
than parts of
machines of Heading
84.71 and Graphic
and Intelligence
based Script
Technology (GIST)
cards for multi-
lingual computers)
151 8476.11, All goods 18% --
8476.19
152 8476.91 All goods 30% --
153 8476.99 All goods 18% --
154 84.79 Briquetting plant Nil --
and machinery
intended for
manufacture of
briquettes from
agricultural and
municipal wastes
155 84.79 All goods other 13% --
than Briquetting
plant and machinery
intended for
manufacture of
briquettes from
agricultural and
municipal wastes
156 8481.10 or All goods 30% --
8481.91
157 84.83 Crankshafts Nil --
intended for use in
sewing machines
158 84.83 All goods other 13% --
than Crankshafts
intended for use in
sewing machines
159 85.01 All goods 13% --
160 85.02 Diesel-generating Nil 6
sets
161 85.02 All goods other 13% --
than Diesel-
generating sets
assembled at site
of installation
from duty paid
engine and
generator
162 85.03 or All goods 13% --
85.04
163 85.05, All goods 18% --
85.06,
85.07
164 85.08 All goods 13% --
165 85.09 to All goods 18% --
85.13
166 85.14 or All goods 13% --
85.15
167 85.16 All goods 18% --
168 85.17 to All goods 18% --
85.20,
85.22,
8523.11
169 8523.13 to All goods 18% --
8523.90
170 8524.10 Gramaphone records 13% --
171 8524.31 All goods 18% --
172 8524.33 to All goods 18% --
8524.90
173 85.24 Recorded video 8% --
cassette containing
tape width not
exceeding 15
millimeters and
manufactured from
an unrecorded video
cassette
174 85.25, All goods 13% --
85.26
175 8527.00 Radio sets 8% --
including
transistor sets
Explanation.- For
the purposes of
this entry,
"Radio sets
including
transistor sets"
means such
apparatus as having
the facility of
receiving radio
signals and
converting the same
into audio output
with no other
additional facility
like sound
recording or
reproducing or
clock in the same
housing or attached
to it.
176 85.27 All goods other 18% --
than those
mentioned against
S.No 175
177 85.28, All goods 18% --
85.29
178 8527.00 or All goods assembled Nil --
8528.00 at home as a hobby
from readymade kits
by individuals for
their personal
use.
179 85.30 or All goods 13% --
85.31
180 85.32 All goods 18% --
181 85.35 All goods 18% --
182 8536.10 All goods 30% --
183 8536.90, All goods 18% --
85.37 or
85.38
184 85.39 Vacuum and gas 8% --
filled bulbs of
value not exceeding
Rs. 10 per bulb
185 85.39 All goods other 13% --
than Vacuum and gas
filled bulbs of
value not exceeding
Rs. 10 per bulb
186 8540.11 All goods 18% --
187 8540.12 Black and White 13% --
Cathode-Ray
television picture
tubes
188 8540.90, All goods 18% --
85.41,
85.42
189 8543.10 All goods 13% --
190 8543.90, All goods 18% --
85.44,
85.45,
85.46,
85.47,
85.48
191 86.05 Each unit of broad 15% --
gauge second class
coaches including
postal vans and
luggage-cum-brake
vans
192 86.05 Each unit of metre 15% --
gauge second class
coaches including
postal vans and
luggage-cum-brake
vans
193 86.05 All goods, other 18% --
than those
mentioned against
S.Nos. 191 and 192
194 86.06 Each unit of bogie- 15% --
open-eight-wheeler
wagons of pay load
not exceeding 60
tonnes
195 86.06 Each unit of broad- 15% --
gauge eight-wheeler
covered wagons of
pay load not
exceeding 60 tonnes
196 86.06 Each unit of four- 15% --
wheeler tank-wagons
of pay-load not
exceeding 23 tonnes
197 86.06 Each unit of eight- 15% --
wheeler tank-wagons
of pay load not
exceeding 60 tonnes
198 86.06 Each unit of broad- 15% --
gauge bogie open
eight-wheeler
wagons of pay-load
exceeding 60 tonnes
but not exceeding
67 tonnes
199 86.06 Each unit of metre- 15% --
gauge bogie open
eight-wheeler tank
wagons of pay-load
not exceeding 38
tonnes
200 86.06 Each unit of metre- 15% --
gauge eight-wheeler
covered wagons not
exceeding 38 tonnes
201 86.06 All goods, other 18% --
than those
mentioned against
S.Nos. 194 to 200
202 86.07 All goods 18% --
203 87.03, Three wheeled motor 15% --
87.04 or vehicles and
87.06 chassis therefor
204 87.04 Motor vehicles for 15% --
the transport of
goods, other than
petrol driven
vehicles
205 87.04 Dumpers, conforming 15% --
to the following
specifications,
namely :-
(i) The net weight
(excluding pay-
load) is more than
8 tonnes ;
(ii) Designed for a
maximum pay-load of
10 tonnes or more;
and
(iii) Designed for
use off the
highway.
206 87.07 All goods 18% --
207 9001.90, All goods 18% --
90.02,
9003.90
208 90.05 to All goods 18% --
90.10
209 90.21 Orthopaedic Nil --
footwear, in or in
relation to the
manufacture of
which no process
is ordinarily
carried on with the
aid of power
210 90.21 Artificial limbs Nil --
and rehabilitation
aids for the
handicapped
211 90.22 All goods for 5% --
medical, surgical,
dental or
veterinary use
212 9032.11, All goods 30% --
9032.91
213 91.03 to All goods 8% --
91.14
214 92.01 to All goods 8% --
92.09
215 93.02 to All goods 18% --
93.07
216 94.01 All goods 18% --
217 94.02 Medical, surgical, 8% --
dental or
veterinary
furniture and parts
thereof
218 94.02 All goods other 18% --
than those
mentioned against
S.No. 217
219 94.03 All goods 18% --
220 94.05 Kerosene pressure Nil --
lanterns and parts
thereof
221 94.05 Hurricane lanterns Nil --
222 94.05 Gas mantles Nil --
intended for use in
kerosene pressure
lanterns
223 94.05 All goods other 18% --
than those
mentioned against
S.Nos. 220 to 222
above
224 94.06 All goods 8% --
225 95.04 Playing cards Nil --
226 95.04 All goods except 13% --
playing cards
227 95.05 to All goods 13% --
95.08
228 96.01, All goods 18% --
96.02,
96.04
229 9605.10 All goods 30% --
230 9605.90, All goods 18% --
9606.90,
96.08,
96.11,
96.12,
9613.10,
9613.90,
96.14,
96.16,
96.18
ANNEXURE
-----------------------------------------------------------------
Condition Conditions
No.
(1) (2)
-----------------------------------------------------------------
1. If no credit of the duty paid on the
inputs used in the manufacture of the goods
has been availed of under Rule 57A of the
Central Excise Rules, 1944.
2. If the goods are used in the factory of
their production for the manufacture of
excisable goods falling within the said
Schedule.
3. If the waste arising in the process of
printing of the textbooks is not further
useable in the printing of such textbooks,
it may be used for any other purpose
without payment of duty.
4. If,-
(a) the said officer is satisfied that
the principal process of lifting of pulp
is done by hand in the manufacture of the
paper or, as the case may be, of the
paper board, manufactured by such
establishment; and
(b) in the manufacture of such paper or
paperboard, power driven sheet forming
equipment is used, the Cylinder Mould Vat
shall not exceed 40 inches.
5. If,-
(i) the quantity of such kraft paper or
kraft paperboard is specified, in
writing, by the Managing Director or an
officer of equivalent rank, in the
Horticultural Produce Marketing and /
or Processing Corporation of the State
Government, to be intended for the
manufacture of cartons for packing of
horticultural produce; and
(ii) the manufacturer of such cartons,-
(a) follows the procedure set out in
Chapter X of the Central Excise Rules,
1944; and
(b) produces, within such period as the
Assistant Commissioner of Central
Excise having jurisdiction over his
factory may specify, a certificate from
the Managing Director of the said
Corporation to the effect that the
cartons manufactured by using the
aforesaid kraft paper or kraft
paperboard have been used for the
packing of horticultural produce.
6. If assembled at site of installation from
duty paid engine and generator.
(NAVNEET GOEL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA