|
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and
sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944)
and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 5/2001-Central Excise (N.T.),
dated the 1st March, 2001, published in the Gazette of India vide number
G.S.R. 139(E), dated the 1st March, 2001, except as respects things done or
omitted to be done before such supersession , the Central Government hereby
specifies the goods mentioned in column (3) of the Table below and falling
under Chapter or heading No. or sub-heading No. of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding
entry in column (2) of the said Table, as the goods to which the provisions
of the said sub-section (2) shall apply, and allows as abatement the
percentage of retail sale price mentioned in the corresponding entry in
column (4) of the said Table:-
|
|
S.No. |
Chapter or heading No. or
Sub-heading No. |
Description |
Abatement as a percentage of
retail sale price |
|
1. |
0401.14 |
Concentrated (condensed) milk,
whether sweetened or not, put up in unit containers and ordinarily
intended for sale |
35% |
|
2. |
1702.21 and 1702.29 |
Preparations of other sugars
|
40% |
|
3. |
1702.30 |
Sugar syrups not containing added
flavouring or colouring matter; artificial honey, whether or not mixed
with natural honey; caramel |
40% |
|
4. |
1704.10 |
Gums, whether or not sugar coated
(including chewing gum, bubblegum and the like) |
40% |
|
5. |
1704.90 |
All goods |
40% |
|
6 |
18.02 |
Cocoa powder, whether or not
containing added sugar or other sweetening matter
|
35% |
|
7 |
18.03 |
Chocolates in any form, whether or
not containing nuts, fruit kernels or fruits, including drinking
chocolates |
35% |
|
8. |
18.04 |
Other food preparations containing
cocoa |
35% |
|
9.
|
1901.19 and 1901.92
|
All goods
|
35%
|
|
10.
|
1902.19
|
All goods
|
35%
|
|
11.
|
1904.10
|
All goods
|
35%
|
|
12.
|
1905.11
|
Biscuits, in or in relation to the manufacture of which any process
is ordinarily carried on with the aid of power
|
40%
|
|
13.
|
1905.31
|
Waffles and wafers, coated with chocolate or containing
chocolate
|
35%
|
|
14.
|
1905.39
|
All goods
|
40%
|
|
15.
|
2101.10
|
Extracts, essences and concentrates, of coffee, and preparations
with a basis of these extracts, essences or concentrates or with a basis
of coffee
|
35%
|
|
16.
|
2102.10
|
All goods
|
35%
|
|
17.
|
21.05 Ice cream and other edible ice, whether or not containing
cocoa
|
45%
|
|
|
18.
|
21.06 or 24.04
|
(a) Pan masala (falling under sub-heading No.2106.00), in retail
packs containing ten grams or more per pack, other than the goods
containing not more than 15% betel nut by weight and not containing
tobacco in any proportion
(b) Pan masala containing tobacco (falling under
sub heading No. 2404.49) |
50% |
|
19.
|
21.07
|
Betel nut powder known as “Supari”
|
35%
|
|
20.
|
2108.20
|
Sharbat
|
35%
|
|
21.
|
2108.99
|
All goods
|
40%
|
|
22.
|
2201.19 and 2202.19
|
All goods
|
50%
|
|
23.
|
2201.20 and 2202.20
|
Aerated waters
|
50%
|
|
24.
|
22.03
|
Vinegar and substitutes for vinegar obtained from acetic acid
|
40%
|
|
25.
|
2502.21
|
White cement, whether or not artificially coloured and whether or
not with rapid hardening properties
|
35%
|
|
26.
|
2710.90
|
Lubricating oils and Lubricating preparations
|
40%
|
|
27.
|
3204.30
|
Synthetic organic products of a kind used as fluorescent
brightening agents or as a luminophores
|
35%
|
|
28.
|
3206.90
|
All goods
|
35%
|
|
29.
|
32.08, 32.09 and 32.10
|
All goods
|
40%
|
|
30.
|
3212.90
|
Dyes and other colouring matter put up in forms or small packing of
a kind used for domestic or laboratory purposes
|
40%
|
|
31.
|
32.13
|
All goods
|
40%
|
|
32.
|
32.14
|
All goods
|
40%
|
|
33.
|
33.03, 33.04, 33.05 and 33.07
|
All goods
|
40%
|
|
34.
|
3306.10
|
Tooth paste
|
35%
|
|
35.
|
3401.19
|
All goods
|
35%
|
|
36.
|
3401.20 and 3402.90
|
All goods
|
35%
|
|
37.
|
3403.10
|
Lubricating preparations
|
35%
|
|
38.
|
34.05
|
Polishes and creams, for footwear, furniture, floors, coachwork,
glass or metal; scouring pastes and powders and similar preparations
(whether or not in the form of paper, wadding, felt, non-wovens, cellular
plastics or cellular rubber, impregnated, coated or covered with such
preparations), excluding waxes of heading No. 34.04
|
35%
|
|
39.
|
35.06
|
Prepared glues and other prepared adhesives, not elsewhere
specified or included
|
40%
|
|
40.
|
3702.90
|
All goods
|
40%
|
|
41.
|
3808.10
|
Mosquito coils, mats and other mosquito repellents
|
35%
|
|
42.
|
3808.90
|
Disinfectants and similar products
|
40%
|
|
43.
|
38.14
|
Thinners
|
40%
|
|
44.
|
38.19
|
Hydraulic brake fluids and other prepared liquids for hydraulic
transmission, not containing or containing less than 70% by weight of
petroleum oils or oils obtained from bituminous minerals
|
40%
|
|
45.
|
38.20
|
Anti-freezing preparations and prepared de-icing fluids
|
40%
|
|
46.
|
3824.90
|
Stencil correctors and other correcting fluids, ink removers put up
in packings for retail sale
|
40%
|
|
47.
|
39.19
|
Self adhesive tapes of plastics
|
40%
|
|
48.
|
3923.10 and 3924.10
|
Insulated ware
|
45%
|
|
49.
|
48.16
|
Carbon paper, self-copy paper, duplicator stencils, of paper
|
40%
|
|
50.
|
4818.90
|
Cleansing or facial tissues, handkerchiefs and towels, of paper
pulp, paper, cellulose wadding or webs of cellulose fibres
|
40% |
|
51.
|
64.01
|
Footwear
|
40%
|
|
52.
|
6501.10
|
Safety headgear
|
40%
|
|
53.
|
6905.10
|
Vitrified tiles, whether polished or not
|
45%
|
|
54.
|
6906.10
|
Glazed tiles
|
45%
|
|
55.
|
69.08
|
All goods 40%
|
|
|
56.
|
7321.10
|
Cooking appliances and plate warmers
|
40%
|
|
57.
|
7323.10 and 7615.20
|
Pressure Cookers
|
35%
|
|
58.
|
73.24
|
Sanitary ware of iron
or steel
|
40%
|
|
59.
|
7418.90
|
Sanitary ware of copper
|
40%
|
|
60.
|
82.12
|
Razors and razor blades (including razor blade blanks in
strips)
|
40%
|
|
61.
|
83.05
|
Staples in strips, paper clips, of base metal
|
%
|
|
62.
|
8414.40
|
Electric fans
|
40%
|
|
63.
|
84.15
|
Window room air-conditioners and split air-conditioners of capacity
upto 3 tonnes
|
40%
|
|
64.
|
8418.10
|
Refrigerators
|
40%
|
|
65.
|
|