Notification 13 / 2002- Central Excise

 

Notification  

 New Delhi, dated the 1st March, 2002

No.13/ 2002-Central Excise (NT)    

10 Phalguna, 1922 (Saka)

     

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.