TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE  24TH DECEMBER, 2008

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

***

 

New Delhi, the 24th December, 2008

                                                3 PAUSA, 1930 (SAKA)

Notification  No. 49/2008-Central Excise (N.T.)

 

G.S.R.    (E)-In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.14/2008-Central Excise (N.T.), dated the 1st March, 2008, published in the Gazette of India Extraordinary, vide number G.S.R.147(E) of the same date, except as respects things done or omitted to be done before such supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item 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 sub-section (2) of said section 4A 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, heading, sub-heading or tariff item

 

 

 

Description of goods

Abatement as a percentage of retail sale price

(1)

(2)

(3)

(4)

1.

17 or 21

Preparations of other sugars

 

35

2.

1702

Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

 

35

3.

1704

Gums, whether or not sugar coated (including chewing gum,  bubblegum and the like)

 

35

4.

1704 90

All goods, other than white chocolate

30

5.

1704 90

White chocolate

35

6.

1805 00 00   or 1806 10 00

Cocoa powder, whether or not containing added sugar or other sweetening matter

30

7.

1806

Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates

 

30

8.

1806

Other food preparations containing cocoa

 

30

9.

1901 20 00   or 1901 90

All goods, other than Dough for preparation of bakers’ ware of heading No.1905

 

30

10.

1904

All goods, other than goods falling under tariff item 1904 20 00

30

11.

1904 20 00

All goods

 

30

12.

1905 31 00   or 1905 90 20

Biscuits

30

13.

1905 32 11   or 1905 32 90

Waffles and wafers, coated with chocolate or containing chocolate

 

30

14.

1905 32 90

All goods, other than wafer biscuits

 

35

15.

1905 32 19   or 1905 32 90

Wafer biscuits

30

16.

2101 11        or

2101 12 00

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

 

30

17.

2102

All goods

 

30

18

2106 90 11

Sharbat

 

25

19

2106 90 20

All goods, other than pan masala containing not more than 15% betel nut

 

40

20.

2106 90 20

Pan masala containing not more than 15% betel nut

 

20

21.

2403

Pan masala containing tobacco

 

50

22.

2106 90 30

All goods

30

23.

2106 10 00, 2106 90 50, 2106 90 70, 2106 90 80, 2106 90 91   or 2106 90 99

All goods

35

24.

2201  or 2202

Mineral waters

45

25.

2201  or 2202

Aerated waters

40

26.

2209

Vinegar and substitutes for vinegar obtained from acetic acid

 

35

27.

2403 99 10, 2403 99 20   or 2403 99 30

All goods

50

 

 

28.

 

2523 21 00   or 2523 29

 

White cement, whether or not artificially coloured and whether or not with rapid hardening properties

 

 

30

29.

2710

Lubricating oils and Lubricating preparations

 

35

30.

30

Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems

 

Explanation.- For the purposes of this entry, “retail sale price” means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995.

 

35

31.

3204 20

Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores

 

30

32.

3206

All goods other than pigments and inorganic products of a kind used as luminophores

 

30

33.

3208, 3209      or  3210

All goods

30

34.

3212 90 20

Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes

 

35

35.

3213

All goods

35

36.

3214

All goods

35

37.

3303,  3304,

3305    or  3307

All goods

35

38.

3306 10 20

Toothpaste

 

30

39.

3401 19       or

3401 20 00

Soap (other than paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent)

 

30

40.

3401 11,

3401 19 or 3402

Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under 3402 90 20

 

30

41.

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants)

30

42.

3405

All   goods

 

30

43.

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included

35

44.

3702

All goods other than for X-ray and unexposed cinematographic films

 

35

45.

3808

Insecticides, fungicides, herbicides, weedicides and pesticides

 

30

46.

3808

Disinfectants and similar products

35

47.

3808 93 40

Plant growth regulator

25

48.

3814 00 10

Thinners

35

49.

3819

All goods

35

50.

3820 00 00

Anti-freezing preparations and prepared de-icing fluids

 

35

51.

3824 90 24   or 3824 90 90

Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale

35

52.

3919

Self adhesive tapes of plastics

 

35

53.

3923 or 3924

Insulated ware

 

40

54.

4816

Carbon paper, self-copy paper, duplicator stencils, of paper

 

35

55.

4818

Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under 4818 50 00

 

35

56.

64

The following goods namely: -      

(i)                  Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair       

 

(ii)                All other foot wear   

 

 

35

 

 

40

57.

6506 10

Safety headgear

 

35

58.

6907

Vitrified tiles, whether polished or not

 

40

59.

6908

Glazed tiles

 

40

60.

7321

Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven)

 

35

61.

7321

LPG gas stoves (with burners only, without other functions such as, grills or oven)

 

30

62.

7323            or

7615 19 10

Pressure Cookers

25

63.

7324

Sanitary ware of iron or steel

35

64.

7418 20 10

Sanitary ware of copper

35

65.

8212

Razors and razor blades (including razor blade blanks in strips)

35

66.

8305 20 00  or    8305 90 20

Staples in strips, paper clips, of base metal

 

35

67.

8414 51       or

8414 59

Electric fans

35

68.

8415

Window room air-conditioners and split air conditioners of capacity upto 3 tonnes

 

25

69.

8418

Refrigerators

 

35

70.

8421 21

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

 

30

71.

8422 11 00  or

8422 19 00

Dish washing machines

30

72.

8443

Facsimile machines

 

35

73.

8443 31 00  or 8443 32

Printer whether or not combined with the functions of copying or facsimile transmission

 

20

74.

8443 99 51

Ink cartridges, with print head assembly

 

20

75.

8450

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

35

76.

8469

Typewriters

 

30

77.

8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90

 

35

78.

8471 30

All goods

20

79.

8471 60

All goods

20

80.

8472 90 10

Stapling machines

 

35

81.

8506

All goods, other than parts falling under tariff item 8506 90 00

35

82.

8508

All goods, other than parts falling under tariff item 8508 70 00

35

83.

8509        

All goods, other than parts falling under tariff item 8509 90 00

35

84.

8510        

All goods, other than parts falling under tariff item 8510 90 00

35


 

85.

8513      

All goods, other than parts falling under tariff item 8513 90 00

30

86.

8516

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.

 

35

87.

8517

Telephone sets including telephones with cordless handsets; video phones;

 

35

88.

8517 62 30

Modems (modulators – demodulators)

 

20

89.

8517 69 60

Set top boxes for gaining access to internet

 

20

90.

8519

All goods, other than MP3 Player or MPEG 4 Player

35

91.

8521

All goods, other than MP3 Player or MPEG 4 Player

35

92.

85

 

MP3 Player or MPEG 4 Player

30

93.

8523

Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs

 

35

94.

8527

Pagers

30

95.

8527

Radio sets including transistors 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

 

30

96.

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No.95)

 

35

97.

8528

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

 

30

98.

8528

Monitors of a kind solely or principally used in an automatically data processing machine

 

20

99.

8528 71 00

Set top boxes for television sets

 

20

 

100.

8536

All goods, other than goods falling under tariff item 8536 70 00

35

101.

8539

The following goods, other than lamps for automobiles, namely:-

(i)              Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10

(ii)             All other goods

 

 

 

35

 

35

102.

9006

Photographic (other than cinematographic) cameras

 

30

103.

9101 or 9102

All goods, other than braille watches

 

30

104.

9103 or 9105

Clocks

 

40

105.

9603 21 00

Toothbrush

 

25

106.

9612

All goods

 

30

107.

9617

Vacuum flasks

 

35

108.

Any heading

Parts, components and assemblies of automobiles

 

30

 

Explanation.-  For the purposes of this notification, except for S.No.30, “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.

 

 

 

(Unmesh Shard Wagh)

Under Secretary to the Government of India

 

[F.No.334/8/2008-TRU]