This notification specifies the commodities to which MRP based excise levy is applicable and also prescribes abatement of retail price under section 4A.Supersedes Notification No. 5/2001-C.E. (NT), dated 1-3-2001.

1st March, 2002

Notification No. 13 /2002-Central Excise (N.T.)

            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:-

Table

S. No.

Chapter or heading No. or sub-heading No.

Description

Abatement as a percentage of retail sale price

(1)

(2)

(3)

(4)

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

40%

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.

8421.10

Water filters and water purifiers, of a kind used for domestic purposes

40%

66.

8422.10

Dish washing machines

35%

67.

8450.10

Household or laundry type washing machines, including machines which both wash and dry

40%

68.

8469.90

Typewriters

35%

69.

84.70

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions

40%

70.

84.72

Stapling machines

40%

71.

85.06

Primary cells and primary batteries

40%

72.

85.09

Electro-mechanical domestic appliances with self-contained electric motor

40%

73.

85.10

Shavers, hair clippers and hair-removing appliances, with self contained electric motor

40%

74.

85.13

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12

35%

75.

85.16

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes

40%

76.

85.17

Telephone sets including telephones with cordless handsets; video phones; facsimile machines

40%

77.

85.19 and 85.20

All goods

40%

78.

85.21

All goods

40%

79.

8523.12

Unrecorded audio cassettes

40%

80.

8523.14 and 8524.34

Video cassettes

40%

81.

8523.20 and 8524.40

Magnetic discs

40%

82.

85.25

Pagers, cellular or mobile phones

40%

83.

8527.10

Radio sets including transistor sets, 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

5%

84.

8527.90

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

40%

85.

85.28

Television receivers (including video monitors and video projectors) other than monochrome, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus

35%

86.

85.36

All goods

40%

87.

85.39

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; Arc lamps

40%

88.

90.06

Photographic (other than cinematographic) cameras

35%

89.

9101.90 and 9102.90

(a) Watches of retail sale price, exceeding Rs. 500 per piece;

(b) Watches of retail sale price, not exceeding Rs 500 per piece on which duty is paid at the rate specified in the First Schedule to the Central Excise Tariff Act,1985 (5 of 1986) and the manufacturer does not avail of the exemption under any notification of Government of India in the Ministry of Finance (Department of Revenue), for the time being in force, in respect of such watches

35%

90.

91.03 and 91.05

(a) Clocks of retail sale price, exceeding Rs. 500 per piece;

(b) Clocks of retail sale price, not exceeding Rs 500 per piece on which duty is paid at the rate specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and the manufacturer does not avail of the exemption under any notification of Government of India in the Ministry of Finance (Department of Revenue), for the time being in force, in respect of such clocks

45%

91.

96.12

All goods

35%

92.

96.17

Vacuum flasks

40%

Explanation.- For the purposes of this notification, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

T.R. Rustagi
Joint Secretary to the Government of India

F. No. 334/1/2002-TRU