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Date 28-Feb-2011 Issuing Authority Central Excise
Tariff Notification Number Notification No. 02/2011-CE Authority Type Tariff Notification
Subject Budget Notification 2011-12

Notification  No. 2/2011-Central Excise 

        New Delhi, the 1st March, 2011

 

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 therefor

7

2104

Soups and broths and preparations therefor

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

5906 10 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 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 =houseshall 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]
(Sanjeev Kumar Singh)
Under secretary to the Government Of India

             

 

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