Government of IndiaMinistry of Finance Budget 97-98




Excise Notification

No. 5/97 Central Excise
Part 2

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



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