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Notification no. 03/2005, dated 24 Feb 2005

24th February, 2005

Notification No. 3/2005-Central Excise

           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 exempts excisable goods of the description specified in column (3) of the Table below and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act (hereinafter referred to as the First Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

Table

S. No.

Chapter or heading or sub-heading or tariff item

Description of goods

Rate of duty

(1)

(2)

(3)

(4)

1.       

0402 91 10 or

0402 99 20

Concentrated (condensed) milk, whether sweetened or not (other than put up in unit containers and ordinarily intended for sale)

Nil

2.       

13

All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

3.       

16

All goods (other than put up in unit containers and bearing a brand name)

Nil

4.       

1701

The following goods, namely:-

(a) Sugar, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

(b) Sugar (other than Khandsari sugar),-

          (i)      Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955)

        (ii)      Other 

Nil

 

 

 

Rs.17 per quintal

 

Rs.34 per quintal

5.       

1901 90 90

All goods, which are not put up in unit containers (other than food preparations containing malt or malt extract or cocoa powder in any proportion)

Nil

6.       

1902

The following goods, namely:-

(a) Seviyan (Vermicelli)

(b) all goods, other than put up in unit containers

Nil

7.       

1904

 All goods which are not put up in unit containers

Nil

8.       

1905

Biscuits, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

9.       

20

All goods (other than put up in unit containers and bearing a brand name)

Nil

10.    

2103 or 2104

All goods (other than put up in unit containers and bearing a brand name)

Nil

11.    

2106 10 00,

2106 90 70,

2106 90 80,

2106 90 91 or

2106 90 99

The following goods, namely:-

(a) Prasad or Prasadam

(b) all goods not bearing a brand name

Nil

12.    

2106 90 40 or

2106 90 60

All goods not bearing a brand name (excluding preparations for lemonades or other beverages intended for use in the manufacture of aerated waters)

Nil

13.    

2201 10 10,

2201 90 90,

2202 10 90,

2202 90 30 or

2202 90 90

All goods not bearing a brand name

Nil

14.    

2207 20 00

All spirits (other than denatured ethyl alcohol of any strength)

Nil

15.    

2401

Un-manufactured tobacco or tobacco refuse, other than bearing a brand name

Nil

16.    

2403 91 00 or

2403 99 90

All goods not bearing a brand name (other than Pan Masala containing tobacco)

Nil

17.    

2515 12 20 or

2515 12 90

Marble in slabs or tiles (other than marble in slabs or tiles,  in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power)

Nil

18.    

2804 10 00

Hydrogen, consumed within factory of production

Nil

19.    

2804 30 00

Nitrogen,-

    (i)      for use in the manufacture of heavy water;

  (ii)      in liquid form, for use in processing and storage of semen for artificial insemination of cattle; or

 (iii)      consumed within factory of production

Nil

20.    

2804 40 90

Oxygen, for use in the manufacture of heavy water

Nil

21.    

2805 19 00

Potassium metal for use in a heavy water plant

Nil

22.    

2811 23 00 or

2811 29 50

Sulphur dioxide and sulphur trioxide, consumed in the manufacture of suphuric acid, within factory of production

Nil

23.    

2814

Ammonia (anhydrous or in aqueous solution), for use in the manufacture of heavy water

Nil

24.    

28

Nuclear fuel

Nil

25.    

2847 00 00

Medicinal grade hydrogen peroxide

Nil

26.    

2851 00 10

Distilled or conductivity water and water of similar purity used within factory of production

Nil

27.    

2851 00 20

Liquid air (whether or not any fraction has been removed), used within the factory of production

Nil

28.    

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  

Nil

29.    

30

Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name

 

Nil

30.    

30

Chemical contraceptives

Nil

31.    

30

Oral re-hydration salts

Nil

32.    

3307 90

Kumkum (including sticker kumkum), kajal, sindur, alta or mahavar

Nil

33.    

3401

Soap, in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam

Nil

34.    

3401 19 42

Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any Organization approved by the said commission for the purpose of manufacture of such soaps

Nil

35.    

3402 90 20

Sulphonated castor oil, fish oil or sperm oil

Nil

36.    

3805

Turpentine oil, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

37.    

3806

Rosin, in or in relation to manufacture of which no process is ordinarily carried on with the aid of power

Nil

38.    

4005

The following goods, namely:-

(a)     Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no Cenvat credit of the duty paid on inputs used has been availed ; or

(b)     Used within factory of production for the manufacture of excisable goods falling within First Schedule

Nil

39.    

4008 11 10

Plates, sheets or strips of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear

Nil

40.    

4401, 4402, 4403 or 4404

All goods

Nil

41.    

4408

Veneer sheets and sheets for Plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness not exceeding 6mm:

    (i)      in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or

  (ii)       used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421

Nil

42.    

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether  or not planed, sanded or finger jointed:

    (i)  in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power; or

  (ii)   used within factory of production for the manufacture of goods falling under headings 4419, 4420 or 4421

Nil

43.    

4707

Recovered (waste and scrap) paper or paper board, arising from writing  or printing paper, in the course of printing of educational textbooks

Nil

44.    

4802

Writing or printing paper for printing of educational textbooks

Nil

45.    

4802

Paper or paperboard, in the manufacture of which,-

    (i)     the principal process of lifting the pulp s done by hand; and

  (ii)      if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches

Nil

46.    

4802 or 4804

Maplitho paper or kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun

Nil

47.    

5004, 5005 or 5006

All goods, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, (except the goods containing less than 85% by weight of silk or silk waste)

8%

48.    

5106 or 5107

Yarn of carded wool or combed wool, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

49.    

5205 or 5206

Cotton yarn (other than sewing thread ), in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

50.    

5306 or 5308

All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

51.    

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;

(c)      Carpets and other textile floor coverings, knotted, woven, tufted, flocked, whether or not made up, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power;

(d)     Other carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up

Nil

52.    

5804

All goods, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam

Nil

53.    

5808

All goods, not subjected to any process

Nil

54.    

5810

All goods manufactured without the aid of vertical type automatic shuttle embroidery machines operated with power

Nil

55.    

5907

Textile fabrics, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power (other than fabrics covered partially or fully with textile flocks or with preparations containing textile flocks)

Nil

56.    

63

Indian National Flag

Nil

57.    

64

The following goods, namely:-
 (a)
     Footwear-chappal (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappal, of material other than leather; or 
(b)
     Parts of the hawai chappals, of materials other than leather

Nil

58.    

68

Goods, in 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

Nil

59.    

69

Burnt Clay tiles conforming to IS specification No. 3367-1975

Nil

60.    

7106

Strips, wires, sheets, plates and foils of silver

Nil

61.    

7204 21 90

Waste and scrap arising out of manufacture of cold rolled stainless steel patties or patta

Nil

62.    

7219 or

7220

Pettis or pattas when subjected to any process other than cold rolling

Nil

63.    

7222

Circles used within the factory of production in the manufacture of utensils

Nil

64.    

7308

All goods fabricated at site of work for use in construction work at such site

Nil

65.    

7319

Sewing needles

Nil

66.    

7404

Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts

Nil

67.    

7408

Copper wires of refined copper and of copper alloys of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for the manufacture of imitation Zari

Nil

68.    

7602

Aluminium waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets

Nil

69.    

8401

Nuclear fuel

Nil

70.    

8424 90 00

Parts of mechanical appliances of a kind used in agriculture or horticulture

Nil

71.    

8442 50 20

Lithographic plates used within the factory of its production for printing purposes

Nil

72.    

8502

Diesel generating sets assembled, at site of installation, from duty paid engine and generators

Nil

73.    

9001

Intraocular lenses

8%

74.    

9101 or 9102

Braille watches

Nil

Explanation: for the purposes of S.Nos.9, 10, 11, 12, 13, 15, 16, and 29  of this notification, ‘brand name’ means a brand 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 as 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.

  This notification shall come into force on the 28th day of February, 2005.  

F. No.4/3/2004–CX.1 (pt.V)

V. Sivasubramanian
Deputy Secretary to the Government of India

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