Government of IndiaMinistry of Finance Budget 97-98




Excise Notification

No. 4/97 Central Excise
Part 1

NOTIFICATION                   New  Delhi, dated the  1st March, 1997
No. 4 /97-CENTRAL EXCISE       10 Phalguna,1918 (Saka)

     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  exempts
excisable  goods of description specified in column  (3)  of  the
Table  below  or  column  (3) of the said  table  read  with  the
relevant  List appended hereto, as the case may be,  and  falling
within  the  Chapter,  heading No.  or  sub-heading  No.  of  the
Schedule  to  the Central Excise Tariff Act, 1985  (5  of  1986),
(hereinafter referred to as the said Schedule), specified in  the
corresponding entry in column (2) of the said table, from so much
of the duty of excise leviable thereon which is  specified in the
said  Schedule, as is in excess of the amount calculated  at  the
rate  specified in the corresponding entry in column  (4) of  the
said  table,  subject to any of the conditions specified  in  the
Annexure  to  this notification, the condition No.  of  which  is
mentioned  in the corresponding entry in column (5) of  the  said
table.
              
Explanation.-  For  the purposes of this notification,  the  rate
specified in column (4), is ad valorem rate, unless otherwise  is
specified.
            
                             TABLE
                               
                               
S. Chapter or           Description       Rate       Conditions
No heading     of goods
   No. or sub-
   heading
   No.
----------------------------------------------------------------
(1)    (2)              (3)                (4)           (5)
       

1. 1703.90     All goods, for use  in      Nil           --
               the   manufacture   of
               goods    other    than
               alcohols
               
2. 1901.19     Food      preparations      Nil           1
               intended   for    free
               distribution        to
               economically    weaker
               sections    of     the
               society    under     a
               programme         duly
               approved    by     the
               Central Government  or
               any State Government
               
3. 21.08       The  following  goods,      Nil           --
               namely :-                    
                  (i)  Soya  textured
                  protein,       soya
                  yoghurt,       soya
                  tofu,   soya  based
                  food   preparations
                  for   infants  use,
                  soya  milk  powder,
                  soya  noodles, soya
                  macaroni  and  soya
                  temph,  whether  or
                  not      containing
                  other          food
                  ingredients     but
                  not      containing
                  cocoa;
                  (ii)  Papad,  idli-
                  mix,      vada-mix,
                  dosa-mix,   jalebi-
                  mix,    gulabjamun-
                  mix,  namkeens such
                  as         bhujiya,
                  chabena; and
                  (iii)  Sweet  meats
                  and snacks
               
4. 2202.30     All goods                   Nil           --   
       
5. 24.04       Biris,   other    than      Nil           --
               paper   rolled  biris,
               manufactured   without
               the  aid  of machines,
               by  a manufacturer  by
               whom   or   on   whose
               behalf  no  biris  are
               sold   under  a  brand
               name  (as  defined  in
               NOTE   1   to  Chapter
               24),   in  respect  of
               first  clearances   of
               such  biris  for  home
               consumption by  or  on
               behalf     of     such
               manufacturer from  one
               or    more   factories
               upto  a  quantity  not
               exceeding   20   lakhs
               cleared  on  or  after
               the  1st day of  April
               in    any    financial
               year.


               
6. 2502.29     All              goods  Rs. 200 per       2
               manufactured in,-          tonne
                  (I)  factory  using
                  vertical      shaft
                  kiln,          with
                  installed  capacity
                  certified  as   not
                  exceeding       300
                  tonnes  per day  or
                  99,000  tonnes  per
                  annum    and    the
                  total    clearances
                  of  cement produced
                  by  the factory, in
                  a  financial  year,
                  shall   not  exceed
                  1,09,500 tonnes;
                  (II)        factory
                  using  rotary kiln,
                  with      installed
                  capacity  certified
                  as   not  exceeding
                  600    tonnes   per
                  day   or   1,98,000
                  tonnes  per   annum
                  and    the    total
                  clearances  of  the
                  cement produced  by
                  the  factory, in  a
                  financial     year,
                  shall   not  exceed
                  2,20,000 tonnes.
                     
7. 26.01 to       Ores                     Nil           --
   26.17       
                
8. 27          Naphtha   and  Natural      Nil        3 and 4
               Gasoline  Liquid   for                     
               use       in       the
               manufacture         of
               fertliser or ammonia
                             
9. 27          Naphtha  used   in   a      Nil        3 and 4
               fertiliser       plant                     
               during  shut-down  and
               start-up periods
               
10 27          Naphtha   and   Natural     Nil        3 and 4
               Gasoline         Liquid                    
               intended for use -
               (i)   within the  Heavy
               Water  Plant at  Baroda
               or  Tuticorin  for  the
               manufacture          of
               Synthesis    gas     or
               ammonia  or both  which
               are  to be utilised  in
               the   manufacture    of
               Heavy  Water  in   such
               plants;
               
               (ii)   by M/s. Gujarat
               State       Fertilizer
               Corporation,    Baroda
               or    M/s.    Southern
               Petro        Chemicals
               Industrial
               Corporation,
               Tuticorin,         for
               manufacture         of
               synthesis    gas    or
               ammonia  or  both  and
               if  the synthesis  gas
               or  ammonia or both so
               manufactured        is
               supplied  respectively
               to   the  Heavy  Water
               Plants  at  Baroda  or
               Tuticorin   for    the
               manufacture  of  Heavy
               Water in such Plants.
                 
11 27          Furnace  oil  intended      Nil        3 and 4
               for  use  as feedstock                     
               in  the manufacture of
               fertilisers
                     
12 27          Furnace  oil  intended      5%         3 and 4
               for    use   otherwise                     
               than  as feedstock  in
               the   manufacture   of
               fertilisers
                      
13 27          Furnace  oil  intended      5%         3 and 4
               for   use    by   M/s.                     
               Southern         Petro
               Chemicals   Industrial
               Corporation,
               Tuticorin    in    the
               manufacture         of
               synthesis    gas    or
               ammonia  or  steam  or
               all  or  any  of  them
               and  the synthesis gas
               or  ammonia  or  steam
               or  all or any of them
               so   manufactured   is
               supplied   to    Heavy
               Water     Plant     at
               Tuticorin          for
               manufacture  of  Heavy
               Water
                          
14 27          Bio-gas                     Nil           --
               
15 27          Lean    gas   obtained      Nil           --
               from natural gas                           
                 
16 27          Residues  of petroleum      Nil        3 and 4
               oils    or   of   oils                     
               obtained          from
               bituminous   minerals,
               including        heavy
               petroleum  stock,  low
               sulphur  heavy   stock
               and   other   residual
               fuel    oils   falling
               under   heading    No.
               27.13   of  the   said
               Schedule,     intended
               for  use  as fuel  for
               the   generation    of
               electrical  energy  by
               electricity
               undertakings owned  by
               or  controlled by  the
               Central Government  or
               any  State  Government
               or      any      State
               Electricity  Board  or
               any   local  authority
               or  a  person licenced
               under  Part II of  the
               Indian     Electricity
               Act,  1910 (9 of 1910)
               to  supply  electrical
               energy   or  a  person
               who    has    obtained
               sanction         under
               section  28   of   the
               said  Electricity Act,
               to   engage   in   the
               business  of supplying
               electrical     energy,
               except    those    who
               produce     electrical
               energy  not  for  sale
               but   produce  it  for
               their  own consumption
               or   for   supply   to
               their              own
               undertakings.


               
17 27          Residues  of petroleum      Nil        3 and 4
               oils    or   of   oils                     
               obtained          from
               bituminous   minerals,
               including        heavy
               petroleum  stock,  low
               sulphur  heavy   stock
               and   other   residual
               fuel    oils   falling
               under   heading    No.
               27.13   of  the   said
               Schedule,     intended
               for  use  as feedstock
               in  the manufacture of
               fertilisers
               
18 27          Residues  of petroleum      5%         3 and 4
               oils  or oils obtained                     
               from        bituminous
               minerals,    including
               heavy        petroleum
               stock,   low   sulphur
               heavy  stock and other
               residual   fuel   oils
               falling  under heading
               No.  27.13 of the said
               Schedule,     intended
               for    use   otherwise
               than  as feedstock  in
               the   manufacture   of
               fertilisers
                 
19 27          Low    sulphur   heavy      5%         3 and 4
               stock  (LSHS) used  in                     
               a   fertiliser   plant
               during  shut down  and
               start up periods
               
20 27.10       Kerosene  received  by      Nil           --
               the  factory from  the
               refinery intended  for
               use       in       the
               manufacture of  linear
               alkylbenzene or  heavy
               alkylate  and returned
               by  the factory to the
               refinery  from   where
               such    kerosene    is
               received.
               Explanation:- For  the
               purposes    of     the
               exemption,         the
               quantity  of  kerosene
               consumed    in     the
               manufacture of  linear
               alkyl    benzene    or
               heavy  alkylate  shall
               be    calculated    by
               subtracting  from  the
               quantity  of  kerosene
               received    by     the
               factory  manufacturing
               linear  alkyl  benzene
               or   heavy   alkylate,
               the    quantity     of
               mineral  oil,  falling
               under   heading    No.
               27.10   of  the   said
               Schedule,    generated
               in   such  manufacture
               and  returned  by  the
               factory      to      a
               refinery, declared  as
               such   under  sub-rule
               (2)  of  rule  140  of
               the   Central   Excise
               Rules, 1944.
               
21 27.11       Liquified    Petroleum      Nil           --
               Gases  (LPG)  received
               by  the  factory  from
               the  refinery intended
               for    use   in    the
               manufacture         of
               Propylene          and
               returned    by     the
               factory     to     the
               refinery  from   where
               such         Liquified
               Petroleum Gases  (LPG)
               is  received.
               Explanation:- For  the
               purposes    of     the
               exemption,         the
               amount   of  Liquified
               Petroleum        Gases
               consumed    in     the
               manufacture         of
               propylene   shall   be
               calculated          by
               subtracting  from  the
               quantity  of Liquified
               Petroleum        Gases
               received    by     the
               factory  manufacturing
               propylene          the
               quantity  of Liquified
               Petroleum        Gases
               returned    by     the
               factory     to     the
               refinery, declared  as
               such   under  sub-rule
               (2)  of  rule  140  of
               the   Central   Excise
               Rules,   1944,    from
               which  such  Liquified
               Petroleum  Gases   was
               received.
               
22 27.11       Petroleum  gases   and      Nil           --
               other          gaseous
               hydrocarbons  received
               by  the  factory  from
               the  refinery intended
               for    use   in    the
               manufacture         of
               Polyisobutylene    and
               returned    by     the
               factory     to     the
               refinery  from   where
               such  Petroleum  gases
               and    other   gaseous
               hydrocarbons        is
               received.
               Explanation   -    For
               the  purposes  of  the
               exemption,         the
               quantity    of     the
               petroleum  gases   and
               other          gaseous
               hydrocarbons  consumed
               in  the manufacture of
               polyisobutylene  shall
               be    calculated    by
               subtracting  from  the
               quantity  of the  said
               gases received by  the
               factory  manufacturing
               polyisobutylene    the
               quantity  of the  said
               gases returned by  the
               factory     to     the
               refinery, declared  as
               such   under  sub-rule
               (2)  of  rule  140  of
               the   Central   Excise
               Rules,   1944,   which
               supplied   the    said
               gases.
                     
23 27, 28      Synthesis   gas,    if      Nil           --
               used      in       the
               manufacture of   Heavy
               Water
                 
24 27          Kerosene, that  is  to      10%           --
               say,  any  hydrocarbon
               oil         (excluding
               mineral colza oil  and
               white   spirit)  which
               has a smoke point   of
               18    mm    or    more
               (determined   in   the
               apparutus   known   as
               smoke  point  lamp  in
               the   manner  included
               in   the   Bureau   of
               Indian       Standards
               Specification
               ISI:1448   (P.31)    -
               1968  as in force  for
               the  time  being)  and
               is  ordinarily used as
               an  illuminant in  oil
               burning lamps.
                  
25 28          Sulphuric        acid,      Nil           4
               oleum,   oxygen    and
               ammonia  used  in  the
               manufacture         of
               fertilisers
                        
26 28          Sulphuric  acid   used      Nil           --
               in  a fertiliser plant
               for   demineralisation
               of water
                         
27 28          Ammonia  used   in   a      Nil           --
               fertiliser  plant   in
               refrigeration      and
               purification process
               
28 2808.10,    All  goods used in the      Nil           4
   2809.00     manufacture         of
               fertilisers
29 28          Ammonium chloride  and      Nil           --
               manganese     sulphate
               intended for
               use -
                  (a)              as
                  fertilisers; or
                  (b)      in     the
                  manufacture      of
                  fertlisers,
                  whether    directly
                  or   through    the
                  stage    of      an
                  intermediate
                  product
               
               Explanation.-

               "Fertilisers"    shall
               have  the same meaning
               assigned  to it  under
               the         Fertiliser
               (Control)       Order,
               1985.
                      
30 28          Gold         potassium 18% of the          
               cyanide, manufactured  value of           --
               from gold and used  in such  gold
               the electronics        potassium
                industry.             cyanide
                                      excluding
                                      the  value
                                      of gold used
                                      in the
                                      manufacture
                                      of such
                                      goods.
                                      
31 28, 38 or   The following goods-   18% of the          
   71          (a)         Catalysts, value of           --
               ingots,   powder   and material, if
               sponge                 any, added
               of    any    of    the and the
               following      metals, amount
               namely:-               charged for
                                      such manfuac-
                  (i) Gold (ii)       ture
                  Silver (iii)
                  Platinum (iv)
                  Palladium
                  (v) Rhodium (vi)
                  Iridium (vii)
                  Osmium
                  (viii) Ruthenium;
                                         
               (b)  compounds of  the
               following metals,  for
               making  such catalysts
               and  manufactured  out
               of   used   or   spent
               catalysts   of    such
               metals    or    metals
               recovered from old  or
               used   articles,    or
               both, namely:-
               
                  (i) Gold (ii)
                  Silver (iii)
                  Platinum (iv)
                  Palladium
                  (v) Rhodium (vi)
                  Iridium (vii)
                  Osmium
                  (viii) Ruthenium.
               
32 28, 29      All   chemicals   used      Nil           --
               in  the manufacture of
               centchroman
               
33 28, 29,30   Anaesthetics                8%            --
               
34 28          Gold         potassium      Nil           --
               cyanide solution  used
               within the factory  of
               production         for
               manufacture of zari
               
35 28, 29      The     bulk     drugs      Nil           --
               specified in  List 1
               
               Explanation.- For  the
               purpose    of     this
               notification,      the
               expression       "bulk
               drugs"    means    any
               pharamaceutical,
               chemical,   biological
               or    plant    product
               including  its  salts,
               esters,        stereo-
               isomers            and
               derivatives,
               conforming          to
               pharmacopoeial      or
               other        standards
               specified    in    the
               Second   Schedule   to
               the      Drugs     and
               Cosmetics  Act,   1940
               (23   of  1940),   and
               which is used as  such
               or  as  an  ingredient
               in any formulation.
                    
36 30          Formulations                Nil           --
               manufactured from  the
               bulk  drugs  specified
               in List 1.
                   
               Explanation.- For  the
               purposes    of    this
               notification,      the
               expression
               "formulation"    means
               medicaments  processed
               out  of  or containing
               one   or   more   bulk
               drugs,     with     or
               without  the  use   of
               any     pharmaceutical
               aids     (such      as
               diluent,
               disintegrating
               agents,     moistening
               agent,      lubricant,
               buffering       agent,
               stabiliser          or
               preserver)  which  are
               therapeutically  inert
               and  do  not interfere
               with therapeutical  or
               prophylactic  activity
               of   the  drugs,   for
               internal  or  external
               use,    or   in    the
               diagnosis,  treatment,
               mitigation          or
               prevention of  disease
               in   human  beings  or
               animals,   but   shall
               not     include    any
               substance   to   which
               the   provisions    of
               the      Drugs     and
               Cosmetics  Act,   1940
               (23  of  1940) do  not
               apply.
                  
37 28, 29      The   goods  specified      Nil           4
               in  List 2,  used  for
               the   manufacture   of
               bulk     drugs      as
               specified in  List 1
               
38  29         Bulk drugs, namely :-       Nil           --
                  (i)   Insulin
                  (ii)  Zidovudine
                 
39 30          Insulin            and      Nil           --
               Zidovudine
                         
40 30          Desferrioxamine             Nil           --
               injection
                       
41 30          Deferiprone                 Nil           --
                     
42 31          All  goods, other than      Nil           --
               those    which     are
               clearly  not   to   be
               used-
                  (a)              as
                  fertilisers; or
                  (b)      in     the
                  manufacture      of
                  other  fertilisers,
                  whether    directly
                  or    through   the
                  stage     of     an
                  intermediate
                  product
                                      
43 32          Nitrocellulose              8%            --
               lacquers  produced  in
               Ordnance     factories
               belonging    to    the
               Central     Government
               and    intended    for
               consumption        for
               defence  purposes   or
               for  supply to Central
               Government
               Departments
               
44 32.04 or    Finishing agents,  dye      Nil           _
   38.09       carriers            to
               accelerate the  dyeing
               or   fixing  of   dye-
               stuffs,       printing
               paste    and     other
               products           and
               preparations  of   any
               kind  used in the same
               factory    for     the
               manufacture         of
               textiles  and  textile
               articles
               
45 33          Henna   powder,    not      Nil           --
               mixed  with any  other                     
               ingredient
46 3401.11,    Soap,  if manufactured      8%            5
   3401.12 or  under  a  scheme   for
   3401.19     the  sale  of  janatha
               soap
47 36.05       Matches,  in   or   in                     
               relation    to     the                     
               manufacture  of  which                     
               any  one  or  more  of                     
               the          following                     
               mechanical   processes                     
               is  ordinarily carried                     
               on  with  the  aid  of                     
               power, namely:-                            
                   (i)   the  process                     
                   of giving -                            

                   (a)  the cardboard                     
                   flats  or  strips,                     
                   the  configuration                     
                   of   a  match  box                     
                   including      the                     
                   outer   slide   or                     
                   the  inner  slide,                     
                   or                                     
                   (b)   the   veneer                     
                   flats  or  strips,                     
                   the  configuration                     
                   of   a  match  box Rs. 1.00 per       6
                   including      the hundred             
                   outer   slide   or boxes/ packs        
                   the   inner  slide                     
                   with  the  use  of Rs. 1.25 per        
                   match paper;       hundred             
                   (ii)         frame boxes              6
                   filling;                               
                   (iii)  dipping  of Rs. 7.50 per        
                   splints   in   the hundred             
                   composition    for boxes.              
                   match heads;                          6
                   (iv)  filling   of
                   boxes         with
                   matches;
                   (v)   pasting   of
                   labels  on   match
                   boxes  or  veneers
                   or cardboards;
                   (vi)  affixing  of
                   the        Central
                   Excise     stamps;
                   and
                   (vii) packaging,
                   and   cleared  for
                   home   consumption
                   by             the
                   manufacturer   and
                   if   such  Matches
                   are-
               
               
               (1)  packed  in  boxes
               or    packs   of   not
               exceeding  40  matches
               each
               
               (2)  packed  in  boxes
               of 50 matches each
               
               (3)  packed  in  boxes
               of 300 matches each


48 36.05       Matches,  in   or   in                     
               relation    to     the                     
               manufacture  of  which                     
               none  of the following                     
               mechanical   processes                     
               is  ordinarily carried                     
               on  with  the  aid  of                     
               power, namely:-                            
                   (i)   The  process                     
                   of giving -                            
                   (a)  the cardboard                     
                   flats  or  strips,                     
                   the  configuration                     
                   of   a  match  box                     
                   including      the                     
                   outer   slide   or                     
                   the  inner  slide,                     
                   or                                     
                   (b)   The   veneer                     
                   Flats  or  strips,                     
                   the  configuration Rs. 0.80 per       6
                   of   a  match  box hundred             
                   including      the boxes/              
                   outer   slide   or packs               
                   the   inner  slide                     
                   with  the  use  of Rs. 1.00 per        
                   match paper;       hundred            6
                   (ii)         frame boxes               
                   filling;                               
                   (iii)  dipping  of Rs. 6.00 per        
                   splints   in   the hundred             
                   composition    for boxes.             6
                   match heads;       
                   (iv)  filling   of
                   boxes         with
                   matches;
                   (v)   pasting   of
                   labels  on   match
                   boxes  or  veneers
                   or cardboards;
                   (vi)  affixing  of
                   the        Central
                   Excise     stamps;
                   and
                   (vii) packaging,
                   and   cleared  for
                   home   consumption
                   by             the
                   manufacturer   and
                   if   such  matches
                   are-




               (1)     packed      in
               boxes/packs   of   not
               exceeding  40  matches
               each
               
               (2)  packed  in  boxes
               of 50 matches each
               
               (3)  packed  in  boxes
               of 300 matches each

49 36.05       Matches,  in   or   in                     
               relation    to     the                     
               manufacture  of  which                     
               no      process     is                     
               ordinarily carried  on Rs. 0.40 per       7
               with  the aid of power hundred             
               and  when such Matches boxes/              
               are-                   packs               
                                                          
               (1)     packed      in Rs. 0.50 per        
               boxes/packs   of   not hundred            7
               exceeding  40  matches boxes               
               each                                       
                                                          
                                      Rs. 3.00 per        
                                      hundred             
                                      boxes              7
               (2)  packed  in  boxes
               of 50 matches each
               
               (3)  packed  in  boxes
               of 300 matches each
50 36.05       Matches,  in   or   in                     
               relation    to     the                     
               manufacture  of  which                     
               any     process     is                     
               ordinarily carried  on                     
               with  the aid of power Rs. 2.40 per       --
               and  cleared for  home hundred             
               consumption    by    a boxes/              
               manufacturer    packed packs               
               in-                                        
                                                          
               (1) boxes or packs  of Rs. 3.00 per        
               not    exceeding    40 hundred            --
               matches each           boxes               
                                                          
                                      Rs. 18.00           
                                      per hundred         
                                      boxes.             --
               
               (2)    boxes   of   50
               matches each
               
               (3)    boxes  of   300
               matches each
51 38          Concrete           mix      Nil           --
               manufactured  at   the                     
               site  of  construction
               for       use       in
               construction  work  at
               such site
               
52 39.01 to    Plastic      materials      Nil           --
   39.14       reprocessed  from,  or                     
               produced out  of,  the
               scrap or the waste  of
               goods   falling  under
               Chapter  39,  54,  55,
               59, 64 or 85
                 
53 39.20       Polyvinyl     chloride      18%           --
               (PVC)       corrugated
               roofing sheets
               
54 39.20       Strips  and  tapes  of      Nil           --
               polypropylene used  in
               the   factory  of  its
               production   in    the
               manufacture         of
               polypropylene  ropes
               
55 39.20       Strips   of   plastics      13%           8
               intended  for  weaving                     
               of   fabrics  or   for
               manufacture  of  sacks
               or bags
56 39.20       Polyethylene    coated      18%           --
               paper  or Polyethylene
               coated   paper  board,
               other     than     the
               following, namely:-
                  (a)        Products
                  consisting       of
                  sheets of paper  or
                  paper         board
                  impregnated,
                  coated  or  covered
                  with       plastics
                  (including
                  thermoset    resins
                  or         mixtures
                  thereof          or
                  chemical
                  formulations
                  containing
                  melamine,   phenol,
                  urea             or
                  formaldehyde   with
                  or  without  curing
                  agents           or
                  catalysts),
                  compressed
                  together in one  or
                  more operation; or
                  (b)  Products known
                  commercially     as
                  "decorative
                  laminates".
                                     
57 39.23,      All goods other than,-      Nil           8
   39.24 or       (i)    goods     of
   39.26          polyurethanes;
                  (ii)      insulated
                  ware; and
                  (iii)    bags    or
                  sacks  made out  of
                  fabrics    (whether
                  or    not   coated,
                  covered          or
                  laminated with  any
                  other     material)
                  woven  from  strips
                  or     tapes     of
                  plastics;       and
                  fabrics for  making
                  such bags or sacks
                         
58 39.04       Plastic       material      Nil           --
               commonly   known    as                     
               polyvinyl     chloride
               compounds         (PVC
               compounds),  used   in
               the   factory  of  its
               production   for   the
               manufacture  of  goods
               which are exempt  from
               the  whole of the duty
               of   excise   leviable
               thereon     or     are
               chargeable  to   "Nil"
               rate of duty
               
59 39.17       Lay flat tubing             8%            8
                                                          
60 39.03       Unexpanded                  Nil           9
               polystyrene      beads                     
               purchased    by    the
               Malaria       Research
               Centre
               
61 39 or 40    Nipples   for  feeding      Nil           --
               bottles
               
62 40          Tread           rubber      18%           10
               compound,        tread
               rubber,    camel-back,
               cushion      compound,
               cushion   gum,   tread
               gum  and tread packing
               strips
               
63 4011.20 or  Two-wheeler  tyres  or      13%           --
   4013.20     tractor  rear   tyres,       
               and   tubes  for  such
               tyres
64 4011.90 or    Tyres and tubes  for      30%           --
   4013.90     tyres
               
65 40.12       Tyre flaps, of rubber       25%           --
                                            
66 4011.90 or  (a)  Tyres of  a  kind      Nil           11
   4013.90     used  on animal  drawn                     
               vehicles  or handcarts                     
               of  size  5.00-19-6PR,                     
               6.00-19-8PR,  7.00-19-                     
               10PR, 8.00-19-10PR  or      13%           11
               6.00-20-8PR and  inner                     
               tubes  for such  tyres       
               used  on animal  drawn
               vehicles or handcarts
               
               (b)  ) Tyres of a kind
               used  on animal  drawn
               vehicles  or handcarts
               of   size  3.50-8  and
               inner  tubes for  such
               tyres  used on  animal
               drawn   vehicles    or
               handcarts
               
67 40.11,      Tyres,    flaps    and      Nil           4
   40.12 or    tubes   used  in   the       
   40.13       manufacture of -
                  (a)  power  tillers
                  of          heading
                  No.84.32   of   the
                  said Schedule;
                  (b) two-wheeled  or
                  three-wheeled
                  motor      vehicles
                  specially  designed
                  for     use      by
                  handicapped
                  persons
               



68 48          Paper   splints    for      Nil           --
               matches,  whether   or
               not  waxed;  Asphaltic
               roofing sheets
               
69 48          Corrugated  paper   or      Nil           12
               paperboard          or                     
               converted   types   of
               paper  or  paperboard,
               intended    for    the
               manufacture  of  goods
               falling   unser   sub-
               heading No.4819.12  of
               the said Schedule
               
70 48          (a)      Paper     and      8%            13
               paperboard          or                     
               articles          made                     
               therefrom                                  
               manufactured,                              
               starting   from    the                     
               stage  of pulp,  in  a      5%            14
               factory,   and    such       
               pulp   contains    not
               less   than   75%   by
               weight  of  pulp  made
               from  materials  other
               than    bamboo,   hard
               woods,   soft   woods,
               reeds   (other    than
               sarkanda) or rags.
               
               (a)      Paper     and
               paperboard          or
               articles          made
               therefrom
               manufactured,
               starting   from    the
               stage  of pulp,  in  a
               factory,   and    such
               pulp   contains    not
               less   than   75%   by
               weight  of  pulp  made
               from  materials  other
               than    bamboo,   hard
               woods,   soft   woods,
               reeds   (other    than
               sarkanda) or rags.
               
71 5105.10     Carded    wool    used      Nil           --
               captively    in    the                     
               manufacture  of   yarn
               of wool
               
72 51.06       Yarn   of   wool    of      Nil           --
               counts  upto   10   in                     
               plain (straight)  reel
               hanks,  whether single
               or  multiple  (folded)
               and    intended    for
               manufacturing carpets
               
73 5110.10 or  Woven    fabrics    of      Nil           --
   5111.10     wool,   if  no  credit
               under   rule  57A   or
               rule   57Q   of    the
               Central Excise  Rules,
               1944,     has     been
               availed
               
74 51.10 or    The  following fabrics      Nil           --
   51.11       woven   on  handlooms,
               namely:-
                  (a)  certified   as
                  OkhadiO   by    the
                  Khadi  and  Village
                  Industries
                  Commission;
                  
                  (b)       processed
                  without the aid  of
                  power or steam;
                  
                  (c)  processed with
                  the  aid  of  power
                  by  a factory owned
                  by   a   registered
                  handloom        co-
                  operative   society
                  or              any
                  organisation    set
                  up  or approved  by
                  Government for  the
                  purpose          of
                  development      of
                  handlooms; or
                  
                  (d)  processed   by
                  an      independent
                  processor  approved
                  in  this behalf  by
                  the  Government  of
                  India    on     the
                  recommendation   of
                  the     Development
                  Commissioner    for
                  handlooms.
               
               Explanation.-For   the
               purpose     of     the
               fabrics    woven    on
               handlooms,
               Oindependent
               processorO   means   a
               manufacturer  who   is
               engaged    exclusively
               in  the processing  of
               fabrics  with the  aid
               of  power and who  has
               no         proprietory
               interest    in     any
               factory   engaged   in
               the  spinning of  yarn
               of  wool or weaving of
               woollen fabrics.
               
75 51.10 or    Fabrics    of    wool,      Nil           --
   51.11       woven  on looms  other
               than   handlooms   and
               subjected    to    any
               process,           not
               containing         any
               worsted  yarn or  made
               of   shoddy  yarn   or
               melton cloth (made  of
               shoddy  yarn),   where
               the   value  of   such
               fabrics    does    not
               exceed  Rs.  100   per
               square metre

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