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Thread: Budget 2011-2012 - Central Excise - Tariff Notifications

  1. #1

    Thumbs up Budget 2011-2012 - Central Excise - Tariff Notifications

    Budget 2011-2012 - Central Excise - Tariff Notifications


    [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
    SECTION 3, SUB-SECTION (i)]
    GOVERNMENT OF INDIA
    MINISTRY OF FINANCE
    (DEPARTMENT OF REVENUE)
    New Delhi, the 1st March, 2011
    NOTIFICATION No. 1/2011-Central Excise


    Sub.- Effective rate of duty = 1% on certain items on which exemption has been withdrawn, without availing cenvat credit.

    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, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 1% ad valorem:
    Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs or tax on input services has been taken under the provisions of the CENVAT Credit Rules, 2004.


    Table
    S.No.
    Chapter or heading or subheading
    or tariff item of the
    First Schedule
    Description of the excisable goods
    (1)
    (2)
    (3)
    1
    1302 19 20, 1302 19 30
    Cashew shell liquid (CNSL)
    2
    1404 90 50
    Indian Katha
    3
    1501 00 00
    All goods
    4
    1502
    All goods
    5
    1503 00 00
    All goods
    6
    1504, 1505, 1506
    All goods
    7
    1516 10 00
    All goods
    8
    151710
    Margarine
    9
    16
    All goods
    10
    1901 10
    All goods put up in unit containers
    11
    1902 other than 1902 40 10 and 1902 40 90
    All goods
    12
    1903 00 00
    All goods
    13
    1904 10 20
    Paws, Mudi and the like
    14
    20
    All goods
    15
    2101
    Coffee or tea pre-mixes
    16
    2103
    Sauces, ketchup and the like and preparations
    Therefore
    17
    2104
    Soups and broths and preparations thereof
    18
    2105 00 00
    All goods
    19
    2106 90
    All kinds of food mixes, including instant food Mixes
    20
    2106 90 30
    Betelnut product known as “supari”
    21
    2106 90 92
    Sterilized or Pasteurised miltone
    22
    2106 90 99
    (i) Ready to eat packaged food,
    (ii) Milk containing edible nuts with sugar or other ingredients
    23
    2202 90 10
    All goods
    24
    2202 90 20
    All goods
    25
    2202 90 30
    Flavoured Milk of Animal origin
    26
    2202 90 90
    Tender coconut water
    27
    26 or any chapter
    Fly ash
    28
    2701
    All goods
    29
    2702
    All goods
    30
    2703
    All goods
    31
    2704
    All goods
    32
    2706
    All goods
    33
    28 or 38
    Silicon in all forms
    34
    2847 00 00
    Medicinal grade hydrogen peroxide
    35
    28,29 or 30
    Anaesthetics
    36
    28
    Potassium Iodate
    37
    30
    Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
    38
    30
    Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
    39
    3002 20 or 3002 30 00
    Vaccines (other than those specified under the National Immunisation Program)
    40
    31
    All goods, other than those which are clearly
    not to be used as fertilizers
    41
    3215 90 10
    Fountain pen ink
    42
    3215 90 20
    Ball pen ink
    43
    3215 90 40
    Drawing ink
    44
    3306 10 10
    Tooth Powder
    45
    3406 00 10
    Candles
    46
    3824 50 10
    Ready-mix concrete(RMC)
    47
    39
    Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
    48
    3903
    Unexpanded polystyrene beads purchased by the Malaria Research Centre
    49
    3916 10 20, 3916 20 11, 3916
    20 91 or 3916 90 10
    Canes of polymers, plastics or vegetable Products
    50
    39 or 40
    Nipples for feeding bottles
    51
    4015
    Surgical rubber gloves or medical examination rubber gloves
    52
    44 or any Chapter
    Resin bonded bamboomat board, with or without veneer in between
    53
    4410 or 4411
    Coir composite boards, coir matting boards, coir Boards
    54
    4601
    All goods
    55
    4602
    All goods
    56
    4701 00 00
    All goods
    57
    4702 00 00
    All goods
    58
    4703
    All goods
    59
    4704
    All goods
    60
    4705
    All goods
    61
    4706
    All goods
    62
    48 or any chapter
    Leather board
    63
    4802
    Writing or printing paper for printing of educational textbooks
    64
    4802
    Paper or paperboard, in the manufacture of which,-
    (i) the principal process of lifting the pulp is done by hand; and
    (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
    65
    4817
    Letters, envelops, lettercards and plain Postcards
    66
    4818 40 10
    All goods
    67
    4818 40 90
    All goods
    68
    4820
    Notebooks and exercise books
    69
    4909
    All goods
    70
    4910
    All goods
    71
    5601 10 00
    All goods
    72
    57
    The following goods, namely:-
    (a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;
    (b) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and
    (c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up.
    Explanation.- For the purpose of Chapter 57 the term ―machines‖ shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.
    73
    5805
    All goods
    74
    5807
    All goods
    75
    5906 10 00
    Adhesive tapes of a width not exceeding 20 cm
    76
    6305
    Laminated jute bags
    77
    6602 00 00
    All goods
    78
    68 or 69
    Sand lime bricks
    79
    69
    Burnt Clay tiles conforming to IS specification No.3367-1975
    80
    69
    Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles.
    81
    6901 00 10
    All Goods
    82
    6904 10 00
    All goods
    83
    6905 10 00
    Roofing tiles
    84
    70
    Glassware produced by mouth –blown process
    85
    7015 10
    Glasses for corrective spectacles and flint
    Buttons
    86
    7020 00 11, 7020 00 12 or
    7020 00 21
    All Goods
    87
    7104 10 00
    All goods
    88
    7113
    Articles of jewellery manufactured or sold under a brand name
    Explanation. - 1. For the purpose of this exemption, ―brand name‖ means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
    2. Hallmarking of the jewellery shall not be considered to be branding.
    3. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
    89
    7114
    Articles, other than jewellery, of—
    (a) gold,
    (b) silver,
    (c) platinum,
    (d) palladium,
    (e) rhodium,
    (f) iridium,
    (g) osmium, or
    (h) ruthenium,
    manufactured or sold under a brand name.
    Explanation. - 1. For the purpose of this exemption, ―brand name‖ means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
    2. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
    3.‖articles‖ in relation to gold shall mean anything ( other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires.
    90
    7310 or 7326 or any other Chapter
    Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
    91
    7321 or 7418 19 or 7419 99
    Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
    92
    7319
    Sewing needles
    93
    7323 or 7418 or 7615
    All goods other than parts and pressure cookers
    94
    8215
    All goods
    95
    8421 21 20
    Water filters functioning without electricity and replaceable kits thereof
    96
    844250
    Printing blocks and printing types
    97
    8452
    Sewing machines other than those with inbuilt Motors
    98
    8479
    Briquetting plant and machinery using agrimunicipal Waste
    99
    8479
    Composting Machines
    100
    8517 or 8525 60
    Mobile handsets including Cellular Phones and Radio trunking terminals
    101
    8517
    Wireless data modem cards with PCMCIA or USB or PCI express ports
    102
    8523
    The following goods, namely:-
    (a) Recorded audio compact discs (CDs);
    (b) Recorded video compact discs (VCDs);
    (c) Recorded digital video discs (DVDs);
    103
    8523
    The following goods, namely:-
    (a) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;
    (b) Recorded media for television and sound recording such as video tapes and video discs;
    (c) Recorded audio cassettes
    104
    8523 52
    Recorded smart cards
    105
    8523 59 10
    Recorded proximity cards and tags
    106
    8601 to 8606
    All goods (except Railway track machines falling under tariff item 8640 00 00)
    107
    8712
    Bicycles and other cycles
    108
    8801
    All goods
    109
    8804
    All goods
    110
    8805
    All goods
    111
    8901
    All goods
    112
    8904
    All goods
    113
    8905
    All goods
    114
    8906 90 00
    All goods
    115
    9001 40, 9001 50 00, or
    9001 90 90
    Spectacle lenses and intraocular lenses
    116
    9004 90
    Spectacles
    117
    9017
    Drawing instruments
    118
    9017, 8486 40 00
    Mathematical calculating instruments and Pantographs
    119
    9017
    Other drawing and marking out instruments
    120
    9027
    Kits manufactured by M/s. Hindustan
    Antibiotics Limited, Pimpri, for testing narcotic
    drugs and psychotropic substances
    Explanation.-For the purposes of this entry,-
    (a) ―narcotic drugs‖ and ―psychotropic substances‖ shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
    (b) ―kits for testing narcotic drugs and psychotropic substances‖ means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits
    121
    9301
    Military weapons, other than revolvers, pistols,
    swords cut lasses, bayonets, lances etc.
    122
    9404
    Coir products
    123
    9404
    Products wholly made of quilted textile materials
    124
    9405
    Hurricane lanterns
    125
    9405 50 31
    Kerosene pressure lantern
    126
    95
    Sports goods other than articles and equipments for general physical exercise
    127
    9606
    Buttons of plastics or base metals, not covered with textile materials; buttons of coconut shell or wood; other buttons;
    128
    9608
    Following goods, namely:-
    (i) Pens of value not exceeding Rs. 200 per piece;
    (ii) Ball point pens of value not exceeding Rs. 200 per piece;
    (iii) Refills of ball point pens specified in (ii) above;
    129
    9608, 9609
    Pencils, pencil leads
    130
    9609
    Crayons, pastels, drawing charcoals, writing or drawing chalks and tailor‘s chalk


    [F. No. 334/3/2011-TRU]

    (Sanjeev Kumar Singh)

    Under Secretary to the Government of India




  2. #2

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 02/2011-Central Excise-CE , dated -01-03-2011

    Notification No. 02/2011-Central Excise
    New Delhi, the 1st March, 2011


    Sub. - Option to pay duty at 5% with cenvat credit on which exemption has been withdrawn


    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, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 5% ad valorem:

    Table
    S.No.
    Chapter or heading or subheading or tariff item of the First Schedule
    Description of the excisable goods
    (1)
    (2)
    (3)
    1
    1302 19 20, 1302 19 30
    Cashew shell liquid (CNSL)
    2
    151710
    Margarine
    3
    1904 10 20
    Paws, Mudi and the like
    4
    20
    All goods
    5
    2101
    Coffee or tea pre-mixes
    6
    2103
    Sauces, ketchup and the like and preparations therefore
    7
    2104
    Soups and broths and preparations therefore
    8
    2106 90
    All kinds of food mixes, including instant food mixes
    9
    2106 90 30
    Betelnut product known as “supari”
    10
    2106 90 99
    (i) Ready to eat packaged food,
    (ii) Milk containing edible nuts with sugar or other ingredients
    11
    2202 90 20
    All goods
    12
    2202 90 30
    Flavoured Milk of Animal origin
    13
    2202 90 90
    Tender coconut water
    14
    26 or any chapter
    Fly ash
    15
    28 or 38
    Silicon in all forms
    16
    2847 00 00
    Medicinal grade hydrogen peroxide
    17
    28,29 or 30
    Anaesthetics
    18
    28
    Potassium Iodate
    19
    30
    Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
    20
    30
    Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
    21
    31
    All goods, other than those which are clearly not to be used-
    (a) as fertilizers; or
    (b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
    22
    3215 90 40
    Drawing ink
    23
    3306 10 10
    Tooth Powder
    24
    3406 00 10
    Candles
    25
    39
    Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute
    26
    3903
    Unexpanded polystyrene beads purchased by the Malaria Research Centre
    27
    39 or 40
    Nipples for feeding bottles
    28
    4015
    Surgical rubber gloves or medical examination rubber gloves
    29
    44 or any Chapter
    Resin bonded bamboomat board, with or without veneer in between
    30
    4410 or 4411
    Coir composite boards, coir matting boards, coir boards
    31
    48 or any chapter
    Leather board
    32
    4802
    Writing or printing paper for printing of educational textbooks
    33
    4802
    Paper or paperboard, in the manufacture of which,-
    (i) the principal process of lifting the pulp is done by hand; and
    (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
    34
    4818 40 10
    All goods
    35
    4818 40 90
    All goods
    36
    4820
    Notebooks and exercise books
    37
    57
    The following goods, namely:-
    (a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;
    (b) Carpets and other textile floor coverings, knotted, woven, tufted or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and
    (c) Other carpets and other textile floor coverings of coconut fibres(coir) or jute, whether or not made up.
    Explanation.- For the purpose of Chapter 57 the term ―machines‖ shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.
    38
    590610 00
    Adhesive tapes of a width not exceeding 20 cm
    39
    6305
    Laminated jute bags
    40
    6602 00 00
    All goods
    41
    68 or 69
    Sand lime bricks
    42
    69
    Burnt Clay tiles conforming to IS specification No.3367-1975
    43
    69
    Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles.
    44
    6904 10 00
    All goods
    45
    6905 10 00
    Roofing tiles
    46
    70
    Glassware produced by mouth –blown process
    47
    7015 10
    Glasses for corrective spectacles and flint buttons
    48
    7113
    Articles of jewellery manufactured or sold under a brand name
    Explanation. - 1. For the purpose of this exemption, ―brand name‖ means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
    2. Hallmarking of the jewellery shall not be considered to be branding.
    3. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
    49
    7114
    Articles, other than jewellery, of—
    (a) gold,
    (b) silver,
    (c) platinum,
    (d) palladium,
    (e) rhodium,
    (f) iridium,
    (g) osmium, or
    (h) ruthenium,
    manufactured or sold under a brand name.
    Explanation. - 1. For the purpose of this exemption, ―brand name‖ means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
    2. An identity put by a jeweller or the job worker, commonly known as ‗house-mark‘ shall not be considered as brand name.
    3.‖articles‖ in relation to gold shall mean anything ( other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires.
    50
    7310 or 7326 or any other Chapter
    Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
    51
    7321 or 7418 19 or 7419 99
    Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy
    52
    7319
    Sewing needles
    53
    7323 or 7418 or 7615
    All goods other than parts and pressure cookers
    54
    8215
    All goods
    55
    8445, 8448, 8483 (except 8483 10 10) 8484 [8487 90 00]
    Goods required by a jute mill for making jute textiles
    56
    8421 21 20
    Water filters functioning without electricity and replaceable kits thereof
    57
    844250
    Printing blocks and printing types
    58
    8452
    Sewing machines other than those with inbuilt motors
    59
    8479
    Composting Machines
    60
    8517 or 8525 60
    Mobile handsets including Cellular Phones and Radio trunking terminals
    61
    8517
    Wireless data modem cards with PCMCIA or USB or PCI express ports
    62
    8523
    The following goods, namely:-
    (a) Recorded audio compact discs (CDs);
    (b) Recorded video compact discs (VCDs);
    (c) Recorded digital video discs (DVDs);
    (d) Sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;
    (e) Recorded media for television and sound recording such as video tapes and video discs;
    (f) Recorded audio cassettes
    63
    8523 52
    Recorded smart cards
    64
    8523 59 10
    Recorded proximity cards and tags
    65
    8601 to 8606
    All goods (except Railway track machines falling under tariff item 8640 00 00)
    66
    8712
    Bicycles and other cycles
    67
    9001 40, 9001 50 00, or 9001 90 90
    Spectacle lenses and intraocular lenses
    68
    9004 90
    Spectacles
    69
    9017, 8486 40 00
    Mathematical calculating instruments and pantographs
    70
    9017
    Other drawing and marking out instruments
    71
    9027
    Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substances
    Explanation.-For the purposes of this entry,-
    (a) ―narcotic drugs‖ and ―psychotropic substances‖ shall have the meanings respectively assigned to them in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
    (b) ―kits for testing narcotic drugs and psychotropic substances‖ means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits
    72
    9404
    Coir products
    73
    9404
    Products wholly made of quilted textile materials
    74
    9405 50 31
    Kerosene pressure lantern
    75
    95
    Sports goods other than articles and equipments for general physical exercise
    76
    9608
    Following goods, namely:-
    (i) Pens of value not exceeding Rs. 200 per piece;
    (ii) Ball point pens of value not exceeding Rs.200 per piece;
    (iii) Refills of ball point pens specified in (ii) above;
    (iv) Pencils

    [F. No. 334/3/2011-TRU]
    (Sanjeev Kumar Singh)
    Under Secretary to the Government of India

  3. #3

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 03 /2011-Central Excise-CE ,dated -01-03-2011

    Notification No. 03 /2011-Central Excise
    New Delhi, the 1st March, 2011

    Sub.- Amends notification no. 3/2006 - Effective Rate of Duty on goods of Chapter 1 to Chapter 25


    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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 3/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, vide number G.S.R. 93(E), dated the 1st March, 2006, namely:-


    In the said notification, in the Table,-


    (i) for the letters “Rs.”, wherever it occurs, the symbol “`” shall be substituted;
    (ii) in column (4), for the entry “4%”, wherever it occurs, the entry “5%” shall besubstituted;
    (iii) S.No. 6, and the entries relating thereto shall be omitted;
    (iv) S.No. 12, and the entries relating thereto shall be omitted;
    (v) S.No. 17B, and the entries relating thereto shall be omitted;
    (vi) S.No. 22, and the entries relating thereto shall be omitted;
    (vii) S.No. 22A, and the entries relating thereto shall be omitted;
    (viii) S.No. 24, and the entries relating thereto shall be omitted;
    (ix) S.No. 25 and 26 and the entries relating thereto shall be omitted;
    (x) S.No. 27, and the entries relating thereto shall be omitted;
    (xi) S.No. 30, and the entries relating thereto shall be omitted;
    (xii) S.No. 30A, and the entries relating thereto shall be omitted;
    (xiii) S.No. 30B, and the entries relating thereto shall be omitted;
    (xiv) S.No. 32, and the entries relating thereto shall be omitted;
    (xv) S.No. 32A, and the entries relating thereto shall be omitted.


    [F.No. 334/3/2011-TRU]
    (Sanjeev Kumar Singh)
    Under Secretary Government of India

    Note
    .- The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.93(E), dated the 1st March, 2006, and last amended by notification No. 21/2010-Central Excise, dated the 29th April, 2010, published vide number G.S.R. 357 (E), dated the 29th April, 2010

  4. #4

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 04/2011-Central Excise-CE ,dated -01-03-2011

    Notification No. 04/2011-Central Excise
    New Delhi, the 1st March, 2011

    Sub.- Amends notification no. 4/2006 - Effective Rate of Duty on goods of Chapter 26 to Chapter 48

    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, on being satisfied that
    it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2006-Central Excise, dated the 1st March, 2006 , published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, namely:-


    In the said notification,-


    (I) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted;
    (II) in the Table, -
    (i) in column (4), for the entry “4%” wherever it occurs, the entry “5%” shall be substituted;
    (ii) against S.No. 1, in column (4),-
    (a). for the entry relating to item (i) of column (3), the entry “10%” shall be substituted;
    (b). for the entry relating to item (ii) of column (3), the entry “10%+ ` 30 per tonne” shall be substituted;


    (iii) against S.No. 1A, in column (4),-


    (a). for the entry relating to item (i) of column (3), the entry “10%+ ` 80 per tonne” shall be substituted;
    (b). for the entry relating to item (ii) of column (3), the entry “10%+ ` 160” shall be substituted;
    (iv) S. No. 1B, and the entries relating thereto shall be omitted;
    (v) against S. No. 1C,-


    (a). in the entry in column (3), the words and figures “ not covered in S.No.1B,” shall be omitted;
    (b). in the entry in column (3), in the Explanation, for the letters, figures and word
    “S.Nos. 1, 1A, 1B and 1C”, the letters, figures and word “S.Nos. 1, 1A and 1C” shall be substituted;
    (c). for the entry in column (4), the entry “10%” shall be substituted;


    (vi) against S. No. 1D, for the entry in column (4), the entry “10%+ ` 200 per tonne” shall be substituted;
    (vii) S. No.5 and the entries relating thereto shall be omitted;
    (viii) S. No. 37 and the entries relating thereto shall be omitted;
    (ix) S. No. 45 and the entries relating thereto shall be omitted;
    (x) S. No. 49 and the entries relating thereto shall be omitted;
    (xi) S. No. 58 and the entries relating thereto shall be omitted;
    (xii) for S. No. 63 and the entries relating thereto, following S. No. and entries shall be substituted, namely:-



    (1)
    (2)
    (3)
    (4)
    (5)
    “63.
    31
    All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
    Nil
    -”;


    (xiii) after S.No.64 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “64A.
    32029030
    Enzymatic preparations for pre-tanning
    Nil
    -”;


    (xiv) S. Nos. 68, 69 and 69A and the entries relating thereto shall be omitted;
    (xv) after S. No.73 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “73A.
    37
    Colour unexposed cinematographic film in jumbo rolls of 400 feet and 1000 feet
    Nil
    -”;


    (xvi) S.Nos.76 and 77and the entries relating thereto shall be omitted ;
    (xvii) against S. No. 78, in column (3), in the Explanation, the words, “a free trade zone, a special economic zone or” shall be omitted;
    (xviii) S.No.79 and the entries relating thereto shall be omitted;
    (xix) S.No.81 and the entries relating thereto shall be omitted;
    (xx) S.No.86A and the entries relating thereto shall be omitted;
    (xxi) S.No.87A and the entries relating thereto shall be omitted;
    (xxii) S.No.90 and the entries relating thereto shall be omitted;
    (xxiii) S.Nos.96B, 96C and 96D and the entries relating thereto shall be omitted;
    (xxiv) against S. No. 96E, in the entry in column (3), after the word “ paperboard”, the words “whether or not pasted with duplex sheets on the outer surface” shall be inserted;
    (xxv) after S. No. 97 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “98.
    4806 20 00 4806 40 10
    All goods
    5%
    -
    99.
    4818
    Letter envelops, Inland letter cards and Post cards of Department of Posts, government of India
    Nil
    -”;


    (xxvi) S.No.97 and the entries relating thereto shall be omitted;


    (III) in the Annexure,


    (i) against Condition No.1, in the entry against item (ii) ,—
    (a). in sub-item (a) for the letters, figures and words “`350 per tonne”, the letters, figures and words “10%+ ` 80 per tonne” shall be substituted;
    (b). in sub-item (b), for the letters, figures and words “`400 per tonne” the letters, figures and words “10%” shall be substituted;
    (c). in sub-item (c), for the letters, figures and words “`600 per tonne” the letters, figures and words “10%+ ` 160 per tonne” shall be substituted;
    (ii) Condition No.8 and the entries relating thereto shall be omitted;
    (iii)Condition No.10 and the entries relating thereto shall be omitted.


    [F.No. 334/3/2011]
    (Sanjeev Kumar Singh)
    Under Secretary to the Government of India

    Note.- The principal notification number 4/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, and last amended vide notification No. 20/2010-Central Excise, dated the 29th April, 2010, published vide number G.S.R. 356 (E), dated the 29th April, 2010.

  5. #5

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 05/2011 – Central Excise-CE, dated -01-03-2011

    Notification No. 05 /2011-Central Excise
    New Delhi, the 28th February, 2011

    Sub.- Amends notification no. 5/2006 – Effective Rate of Duty on goods of Chapter 54 to Chapter 82


    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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2006-Central Excise, dated the 1st March, 2006 which was published in the Gazette of India, Extraordinary, vide G.S.R. 95(E) dated the 1st March, 2006, namely: -


    In the said notification,-


    (I) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted;
    (II) in the Table,-
    (i) in column (4) for the entry “4%, wherever it occurs, the entry “5% shall be substituted;
    (ii) after S.No.2A and the entries relating thereto, the following shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “2B
    5307 1010, 5307 2000
    Jute Yarn
    Nil
    -”;


    (iii) S. No. 8 and the entries relating thereto shall be omitted;
    (iv) S. No. 12 and the entries relating thereto shall be omitted;
    (v) S. No. 13A and the entries relating thereto shall be omitted;
    (vi) S. No. 14 and the entries relating thereto shall be omitted;
    (vii) S. No. 16 and the entries relating thereto shall be omitted;
    (viii) for S. No. 21A, and entries relating thereto, the following S.No. and entries shall be substituted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “21A
    71
    Gold bars, other than tola bars, bearing Manufacturer‟s engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of-
    (a) gold ore or concentrate;
    (b) gold dore bar
    Explanation.- For the purposes of this exemption, „gold dore bar‟ shall mean dore bars having gold content not exceeding 80% accompanied by an assay certificate issued by the mining company, giving details of composition.
    `200 per 10 gms
    -”;


    (ix) after S. No. 21A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “21B
    71
    Silver arising in the manufacture of gold bars, other than tola bars, bearing the manufacturer‟s engraved serial number and weight expressed in metric units, starting from the stage of gold ore/concentrate or gold dore bars in the same factory.
    `1500 per kg
    -
    21C
    71
    The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory:-
    (i) gold bars, other than tola bars, bearing manufacturer‟s or refiner‟s engraved serial number and weight expressed in metric units and gold coin;
    (ii) silver in any form
    `300per10 gm
    `1500 per kg
    -
    21D
    7106 10 00, 7106 91 00 or 7106 92 90
    Silver, other than silver mentioned in 21B and 21C above
    -
    -”;


    (x) against S. No. 24, in column (3), item (I) and the entries relating thereto in column (4) and (5) shall be omitted;
    (xi) S. No. 26 and the entries relating thereto shall be omitted;
    (xii) S.No.31 and the entries relating thereto shall be omitted;
    (xiii) S.No.34 and the entries relating thereto shall be omitted;
    (III) in the Annexure, Condition no. 6 and the entries relating thereto shall be omitted.


    [F.No.334/3/2011-TRU]
    (Snajeev Kumar Singh)
    Under Secretary to the Government of India

    Note.- The principal notification No. 5/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 95(E), dated the 1st March, 2006 and last amended vide notification no.11/2010-Central Excise, dated the 27th February, 2010, published vide number G.S.R.113 (E), dated the 27th February, 2010.

  6. #6

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 06 /2011- Central Excise-CE ,dated -01-03-2011

    Notification No. 06 /2011- Central Excise
    New Delhi, the 1st March, 2011

    Sub.- Amends notification no. 6/2006 - Effective Rate of Duty on goods of Chapter 83 to Chapter 93


    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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 6/2006-Central Excise, dated the 1st March, 2006 , published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006, namely:-


    In the said notification,-


    (I) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted;
    (II) in the Table, -
    (i) in column (4) for the entry “4%, wherever it occurs, the entry “5% shall be substituted;
    (ii) after S. No. 5 and the entries relating thereto, the following shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “5A.
    8428 20 11
    Conveyor belt system used in-
    (i) cold storage facilities for the preservation, storage, transport or processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat; and
    (ii) Mandis and Warehouses for storage of Food grains and Sugar
    Nil
    2 and 3”;


    (iii) against S. No. 7, in the entry in column (3), in item 2 and item3 for the words “Pipes”, the words “Pipes and pipe fittings” shall be substituted;
    (iv) against S.No.8C, in column (3), item (i) and the entries relating thereto shall be omitted;
    (v) after S. No. 12A and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-


    (1)
    (2)
    (3)
    (4)
    (5)
    “12B
    Any chapter
    Mailroom equipment, namely- :-
    (i) Overhead Conveyor Gripper;
    (ii) Stacker;
    (iii) Wrapper;
    (iv) Labeler;
    (v) Strapper;
    (vi) Inserter ;
    (vii) Delivery Conveyor compatible for use with the printing machines specified at S. No. 12 and 12A.
    5%
    -”;
    “12B
    Any chapter
    Parts of DVD Drive, DVD Writer, Combo drive, CD-ROM drive
    5%
    -
    12C
    844399
    Parts of inkjet and laser-jet printers
    5%
    -”;


    (vi) against S. No. 14, for the entry in column (4), the entry “5%” shall be substituted;
    (vii) against S. No. 14A, for the entry in column (4), the entry “5%” shall be substituted;
    (viii) S. No.15 and the entries relating thereto shall be omitted;
    (ix) after S. No. 16 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “16A.
    84831010
    Crank shafts for sewing machines, other than those with in-built motors
    Nil
    -”;


    (x) for S. No. 17 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “17.
    8471 70 or 8473 30 or 8523
    The following goods, namely:-
    (a) Microprocessor for computer, other than motherboards;
    (b) Floppy disc drive;
    (c) Hard disc drive;
    (d) CD-ROM drive;
    (e) DVD Drive or DVD Writer;
    (f) Flash memory;
    (g) Combo drive.
    5%
    -”;


    (xi) S. No. 17A and the entries relating thereto shall be omitted;
    (xii) S. Nos.22, 22A and 22B and the entries relating thereto shall be omitted;
    (xiii) S. No. 24 and the entries relating thereto shall be omitted;
    (xiv) S. No. 25 and the entries relating thereto shall be omitted;
    (xv) S. Nos. 28 and 28A and the entries relating thereto shall be omitted;
    (xvi) against S. No. 31, for the entry in column (3), the following shall be substituted, namely:-


    “(a) Parts, components and accessories of mobile handsets including cellularphones
    (b) Parts, components of battery chargers, hands-free headphones and PC connectivity
    cable of mobile handsets including cellular phones;
    (c) Sub-parts of (a) and (b) above,”;
    (xvii) S. No. 33 and the entries relating thereto shall be omitted;
    (xviii) for S. No. 34 and the entries relating thereto, the following S. No. and entries shall be substituted , namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    34
    87
    The following goods:-
    (i) Motor vehicles falling under the heading 8702 and 8703 cleared as ambulances duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles;
    (ii) Motor vehicles falling under headings 8702 and 8703 for transport of up to 13 persons, including the driver (other than three wheeled motor vehicles for transport of up to 7 persons), which after clearance has been registered for use solely as ambulance;
    (iii) Motor vehicles falling under heading 8703 for transport of up to 13 persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi.
    10%
    10%
    80% of the excise duty paid at the time of clearance
    -
    8
    8”;


    (xix) against S. No. 35A, in the entry in column (3), for the letters and figures “S. No. 35”,
    the letters and figures “S. No. 35 and 42A” shall be substituted;
    (xx) against S. No. 42A, in the entry in column (3), for the explanation, the following
    shall be substituted, namely:-


    Explanation.- For the purpose of this entry, “hybrid motor vehicles” means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro-hybrid motor vehicle with start and stop technology using battery powered electric motor only while in static condition”.
    (xxi) after S.No.42A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:-


    (1)
    (2)
    (3)
    (4)
    (5)
    “42 B
    8702,8703
    Hydrogen vehicles based on fuel cell technology.
    Explanation.- For the purpose of this entry, “Hydrogen vehicle” means a motor vehicle, that converts the chemical energy of hydrogen to mechanical energy by reacting hydrogen with oxygen in a fuel cell to run electric motor to power the vehicle drive trains.
    10%
    -;
    42C
    Any Chapter
    (a) Kits for conversion of fossil fuel vehicles to hybrid motor vehicles
    (b) Parts of such kits specified at (a) above
    Explanation.- For the purpose of this entry, “hybrid motor vehicle” shall have the same meaning as specified in S.No.42A.

    5%
    5%
    -”;


    (xxii) S.No. 55 and the entries relating thereto shall be omitted;
    (xxiii) S.No. 57 and the entries relating thereto shall be omitted;
    (xxiv) S.No. 69 and the entries relating thereto shall be omitted;
    (xxv) S.Nos. 71 and 71A and the entries relating thereto shall be omitted;
    (xxvi) after S. No. 71B and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-


    (1)
    (2)
    (3)
    (4)
    (5)
    “71C
    85414020
    Light emitting diodes (electro luminescent) for the manufacture of goods specified at S. No. 71B.
    5%
    2”;


    (xxvii) S. No. 74 and the entries relating thereto shall be omitted;
    (xxviii) S. No. 76 and the entries relating thereto shall be omitted;
    (xxix) S. No. 79 and the entries relating thereto shall be omitted;
    (xxx) against S. No. 82, in column (3), after the entry “ Bagasse Board”, the entry “(vii)
    Cotton stalk particle Board” shall be inserted.
    (xxxi) for S. No. 91A and the entries relating thereto, the following S. No. and entries shall be substituted, namely :-


    (1)
    (2)
    (3)
    (4)
    (5)
    “91A
    Any Chapter
    All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for setting up of an ultra-mega power project based on super-critical thermal technology, with installed capacity of 3960MW or above, from which power procurement has been tied up through tariff based competitive bidding.
    Explanation. - For the removal of doubts, it is clarified that goods required for setting up of “Mega Power Project” or “Ultra Mega Power Projects” include the goods required for development of facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transportation facilities for such a project, notwithstanding the fact that such facilities are set up inside or outside the power plant’s designated boundary.
    Nil
    26

    (xxxii) for S. No. 91B and the entries relating thereto, the following S. No. and entries shall be substituted, namely :-


    (1)
    (2)
    (3)
    (4)
    (5)
    “91B
    Any Chapter
    All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components,
    supplied to mega power projects from which the supply of power has been tied up through tariff based competitive bidding or a mega power project awarded to a developer on the basis of such bidding.
    Explanation. - For the removal of doubts, it is clarified that goods required for setting up of “Mega Power Project” or “Ultra Mega Power Projects” include the goods required for development of facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transportation facilities for such a project, notwithstanding the fact that such facilities are set up
    inside or outside the power plant’s designated boundary.
    Nil
    28


    (xxxiii) after S. No. 91B and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-


    (1)
    (2)
    (3)
    (4)
    (5)
    “91C
    Any Chapter
    All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for expansion of an existing mega power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power.
    Explanation- For the purposes of this exemption, “Mega Power Project” means:-
    (a) an inter-State thermal power plant of a capacity of 1000 MW or more; or
    (b) an inter-State hydel power plant of a capacity of 500 MW or more.
    Nil
    29”;

    (III) in the Annexure,
    (i) for condition No. 26 and the entries relating thereto, the following shall be substituted, namely:-


    Condition No.
    Conditions
    26.
    If,-
    (a) an officer not below the rank of Chief Engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said ultra mega power project under the Government of India initiative, indicating the quantity, description, and specification thereof; and
    (b) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that -
    (i) the said goods will be used only in the said project and not for any other use; and
    (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.


    (ii) Condition no. 27 and the entries relating thereto shall be omitted;
    (iii) for condition No. 28 and the entries relating thereto, the following shall be substituted, namely :-


    Condition No.
    Conditions
    28.
    If,-
    (a) an officer not below the rank of Chief engineer in the Central Electricity Authority certifies that the said goods are required for the setting up of the said mega power project under Government of India initiative, indicating the quantity, description, and specification thereof; and
    (b) the Chief executive officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that -
    (i) the said goods will be used only in the said project and not for any other use; and
    (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.


    (iv) after condition No. 28 and the entries relating thereto, the following condition No. and
    the entries relating thereto shall be inserted, namely :-


    Condition No.
    Conditions
    29.
    If,-
    (a) an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that –
    (i) the power purchasing state has constituted the Regulatory Commission with full powers to fix the tariffs;
    (ii) the power purchasing States shall undertake to carry out distribution reforms as laid down by the Ministry of Power;
    (b) in the case of procurement by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the domestically procured goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and
    (c) in the case of procurement by a Private Sector Project, the quantity, total value, description and specifications of the domestically procured goods are certified by the Chief Executive Officer of such project; and
    (d) the Chairman and Managing Director of the said Central Public Sector Undertaking or the Chief Executive Officer of such project, as the case may be, furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that –
    (i) the said goods will be used only in the said project and not for any other use; and
    (ii) in the event of non compliance of sub-clause (i) above, the project developer will pay the duty which would have been leviable at the
    time of clearance of goods, but for this exemption.”


    (v) in List 2, after item no. 40 and the entries relating thereto, the following shall be added, namely:-


    “(41) Parts or components of the machinery specified at item nos. (1) to (40) above”;
    (vi) in List 4, in item no. 21:-


    (a) for the words “compressor, condensing units”, the words “compressor, panels,
    condensing units” shall be substituted;
    (b) after item no. 21 and the entries relating thereto, the following shall be added, namely:-


    “(22) air conditioning equipment and panels having capacity of 3 Tonne airconditioning and above”.

    [F.No.334/3/2011-TRU]
    (Sanjeev Kumar Singh)
    Under Secretary to the Government Of India

    Note.- The principal notification number 6/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006, and last amended vide notification No. 32/2010-Central Excise, dated the 28th September, 2010, published vide number G.S.R. 782 (E), dated the 28th September, 2010.

  7. #7

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 07/2011-Central Excise-CE ,dated -01-03-2011

    Notification No. 07/2011-Central Excise
    New Delhi, the 1st March, 2011

    Sub.- Rescinds notification no. 49/2009 - Exempts Printing Blocks, Printing types, mathematical calculating instruments and pantographs


    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, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 49/2006-Central Excise, dated the 30th December, 2006, published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i), vide G.S.R. 805(E), dated the 30th December 2006, except as respects things done or omitted to be done before such recession.

    [F.No. 334/3/2011-TRU]
    (Sanjeev Kumar Singh)
    Under Secratery to the Government of India

  8. #8

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 08 /2011-Central Excise-CE ,dated -01-03-2011

    Notification No. 08 /2011-Central Excise
    New Delhi, the 1st March, 2011

    Sub.- Amends notification no. 8/2003 - SSI Exemption


    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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2003-Central Excise, dated the 1st March, 2003 published in the Gazette of India, Extraordinary, vide G.S.R. 138(E), dated the 1st March, 2003, namely: -


    In the said notification, -


    (i) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted
    (ii) in the Explanation, for clause (I), following shall be substituted, namely:-
    “(I) In respect of goods falling under chapter 61, 62 or 63 of the First Schedule, the expression “manufacturer” shall include a person who is liable to pay the duty of excise leviable on such goods under sub-rule (1A) of rule 4 of the Central Excise Rules, 2002.”;
    (iii) in the Annexure appended thereto,-


    (1) in the entry against item (iv), for figure “2101 30”, the figure “2101” shall be substituted;
    (2) in the entry against item (xxvi), for the words and figures “all goods falling under
    Chapter 64, 65, 66,67 or 68” the following entries shall be substituted, namely:-
    “all goods falling under-
    (a) Chapter 57, 61, 62, 63, 64, 65, 66, 67 or 68;
    (b) Headings 5805, 5807;
    (c) Tariff item 5601 10 00”


    (3) in the entry against item (xxvii) for figures and words “69 (except ceramic tiles)”, the figures and words “69 (excluding ceramic tiles other than those subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles)” shall be substituted.


    [F.No. 334/3/2011-TRU]
    (Sanjeev Kumar Singh)
    Under Secretary to the Government Of India

    Note.- The principal notification No. 8/2003-Central Excise, dated the 1st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R.138(E), dated the 1st March, 2003 was last amended vide notification No. 24 /2010-Central Excise, dated the 29th April, 2010, published vide number G.S.R. 360 (E), dated the 29th April, 2010.

  9. #9

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 09/2011-Central Excise-CE ,dated -01-03-2011

    Notification No. 09/2011-Central Excise
    New Delhi, the 1st March, 2011

    Sub.-Amends notification no. 59/2008 - Effective Rate of Duty on certain Items - lower rate 4% increased to 5%


    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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 59/2008-Central Excise, dated the 7th December, 2008 published in the Gazette of India, Extraordinary vide G.S.R. 841 (E), dated the 7th December,2008, namely:-


    In the said notification, in the Table,-


    (i) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted
    (ii) in column (4), for the entry “4%”, wherever it occurs, the entry “5%” shall be substituted;


    [F.No. 334/3/2011-TRU]
    (Sanjeev Kumar Singh)
    Under Secretary to the Government of India


    Note. - The principal notification No.59/2008-Central Excise, dated the 7th December, 2008 was published in the Gazette of India, Extraordinary, part II, section 3, sub-section (i) vide number G.S.R. 841 (E), dated the 7th December, 2008, and last amended by notification No.6/2010- Central Excise, dated the 27th February, 2010 published vide number G.S.R. 108 (E), dated the 27th February, 2010.

  10. #10

    Thumbs up Budget 2011-2012 - Central Excise - Notification No. 10/2011-Central Excise-CE ,dated -01-03-2011

    Notification No. 10/2011-Central Excise
    New Delhi, the 1st March, 2011

    Sub.- Amends notification no. 10/2006 - Effective Rate of duty on specified goods increased from 4% to 5% and various entries omitted.


    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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India,


    Extraordinary, vide number G.S.R. 100(E), dated the 1st March, 2006, namely :-


    In the said notification, in the Table,-


    (i). for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted;
    (ii). in column (4) for the entry “4%, wherever it occurs, the entry “5% shall be substituted;
    (iii). S.No.5 and the entries relating thereto shall be omitted;
    (iv). S. No. 7 and the entries relating thereto shall be omitted;
    (v). S. No. 10 and the entries relating thereto shall be omitted;
    (vi). S.No.11 and the entries relating thereto shall be omitted;
    (vii). S.No.13 and the entries relating thereto shall be omitted;
    (viii). S.No.14 and the entries relating thereto shall be omitted;
    (ix). S.No.16 and the entries relating thereto shall be omitted;
    (x). S.No.24 and the entries relating thereto shall be omitted;
    (xi). S.No.31 and the entries relating thereto shall be omitted.


    {f.No.334/3/2011-TRU]
    (Sanjeev Kumar Singh)
    Under Secretary to the Government of India

    Note.- The principal notification No. 10/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 100(E), dated the 1st March, 2006 and last amended vide notification no.13/2010-Central Excise, dated the 27th February, 2010, published vide number G.S.R. 115(E), dated the 27th February, 2010.

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