Government of IndiaMinistry of Finance Budget 97-98




Excise Notification

No. 5/97 Central Excise
Part 1

NOTIFICATION              New  Delhi, dated the  1st March, 1997
No. 5/97-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  goods
of  the  description specified in column  (3) of the Table hereto
annexed  (hereinafter referred to as the said Table) 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 the relevant  conditions, as specified  in
the  Annexure  to  this  notification, and  referred  to  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  indicated
otherwise.

                              TABLE
-----------------------------------------------------------------             
S.   Chapter or                        Rate     Conditions
No.  heading No.   Description of                  No.
     or sub-            goods
     heading No.
-----------------------------------------------------------------
(1)      (2)             (3)           (4)         (5)
-----------------------------------------------------------------
1.   1102.00     Malt                   8%          --
                                         
2.   15.06,      All goods             18%          --
     15.07,
     1508.10 or
     1701.90
     
3.   1702.19,    All goods              8%          --
     1702.21,                            
     1702.29 or                          
     1702.30                             
4.   1704.10     All goods             18%          --
                                         
5.   1704.90     All goods              8%          --
     
6.   18          All goods             18%          --
     
7.   19.01       All goods             18%          --
     
8.   19.02       Seviyan               Nil          --
                 (Vermicelli)
                 
9.   19.02       All   goods,  other   13%          --
                 than          those
                 mentioned   against
                 S.No. 8
                 
10.  1905.11     All goods              8%          --
     
11.  2101.10,    All goods             18%          --
     2101.20 ,
     2107.00,
     2108.20 or
     2108.99
     
12.  22.03       All goods             18%          --
     
13.  22.04       All   goods,  other   Nil          --
                 than      denatured
                 ethyl  alcohol   of
                 any strength
                 
14.  22.04       Denatured     ethyl   18%          --
                 alcohol   of    any
                 strength
                 
15.  2502.10     All goods            Rs.200        --
                                       per
                                      tonne
                                         
16.  2502.29     All goods            Rs.350        --
                                       per
                                      tonne
                                         
17.  2502.21,    All goods             25%          --
     2502.30,
     2502.40,
     2502.50 or
     2502.90
     
18.  2504.21     Marble slab          Rs. 30        --
                 (If  a manufacturer   per
                 clears  irregularly  square
                 shaped marbles,  he  metre
                 shall   have    the
                 option,          to
                 discharge the  duty
                 on   the  slabs  by
                 treating one  cubic
                 metre   of   marble
                 blocks           as
                 equivalent  to   30
                 square  metres   of
                 marble  slabs,  the
                 volume    of    the
                 blocks        being
                 determined     with
                 reference  to   the
                 maximum     length,
                 width and height of
                 the block)
                 
19.  26          All goods              8%          --
     
20.  27.07       All goods             18%          --
                 
21.  27 or 28    Ammonia,   Nitrogen   Nil          --
                 gas, Synthesis  gas
                 and oxygen, if used
                 in  the manufacture
                 of  Heavy Water
                 
22.  28          Sulphur Dioxide and   Nil         --
                 Sulphur   Trioxide,
                 consumed within the
                 factory          of
                 production  in  the
                 manufacture      of
                 Sulphuric acid
                 
23.  28          Thorium hydroxide     Nil          --
                 
24.  28          Liquid     nitrogen   Nil          --
                 intended for use in
                 processing      and
                 storage  of   semen
                 for      artificial
                 insemination     of
                 cattle
                 
25.  28          Hydrogen        and   Nil          --
                 Nitrogen,  consumed
                 within  the factory
                 of production
                 
26.  28          Distilled        or   Nil          --
                 conductivity water,
                 water   of  similar
                 purity  and  liquid
                 air (whether or not
                 any   fraction  has
                 been removed), used
                 within  the factory
                 of   production  of
                 the said goods
                 
27.  28          Potassium     metal   Nil          --
                 supplied  to  heavy
                 water plant
                 
                 
28.  28 or 38    Phosphogypsum         13%          --
                 
29.  28.44,      Nuclear fuel          Nil          --
     28.45 or
     84.01
     
30.  2833.10,    All goods              8%          --
     3808.10 or  
     3808.20
     
31.  28 or 38    Silicon   in    all   13%          --
                 forms
                 
32.  28          All goods             18%          --
                 
33.  29          All goods             18%          --
                 
34.  30          The following goods   Nil          --
                 namely :-
                 (a)            Oral
                 Rehydration   Salts
                 (ORS);
                 (b)    All    goods
                 falling       under
                 heading   No.30.04,
                 not bearing a brand
                 name
                 
                 Explanation.-   For
                 the   purposes   of
                 this  entry, "Brand
                 name" means a  name
                 or registered trade
                 mark   under    the
                 Trade           and
                 Merchandise   Marks
                 Act,  1958  (43  of
                 1958), or any other
                 mark   such  as   a
                 symbol,   monogram,
                 label, signature or
                 invented  words  or
                 any  writing  which
                 is used in relation
                 to     the    goods
                 falling  under  the
                 entry    for    the
                 purpose          of
                 indicating or so as
                 to    indicate    a
                 connection  in  the
                 course   of   trade
                 between  the  goods
                 and   some  person,
                 having  the   right
                 either           as
                 proprietor       or
                 otherwise  to   use
                 the  name or  trade
                 mark  or any  other
                 mark    with     or
                 without         any
                 indication  of  the
                 identity  of   that
                 person.
                 
35.  3003.39     All goods              8%          --
                 
36.  31          All goods             18%          --
                 
37.  32.15       Writing ink           Nil          --
                 
38.  32          All goods             18%          --
                 
39.  33          Kumkum   (including   Nil          --
                 sticker    kumkum),
                 Kajal, Sindur, Alta
                 and Mahavar
                 
40.  3306.10     Tooth  powder   and    8%          --
                 tooth paste
                 
41.  33.01 to    All goods             18%          --
     33.03,
     3305.10,
     3305.91,
     3306.90,
     3307.31 or
     3307.49
     
42.  33.07       Sterile     contact   25%          --
                 lens care solution      
43.  3304.00,    All goods             30%          --
     3305.99,
     3307.10,
     3307.20,
     3307.39,
     3307.90
     
44.  3401.11     All goods              8%          --
                 
45.  34.01       Laundry       soaps   Nil          --
                 produced    by    a
                 factory  owned   by
                 the    Khadi    and
                 Village  Industries
                 Commission  or  any
                 organisation
                 approved   by   the
                 said Commission for
                 the   purpose    of
                 manufacture of such
                 soaps
                 
46.  3401.19,    All goods             18%          --
     3401.20,
     3401.30,
     3402.90,
     3403.90,
     34.04,
     34.05,
     3406.90,
     34.07
     
47.  35          All goods             18%          --
                 
48.  36          All   goods,  other   18%          --
                 than  those falling
                 under  heading  No.
                 36.05
                 
49.  3701.10 or  All goods             13%           
     3702.10
     
50.  38.05       Turpentine oil,  in   Nil          --
                 or  in relation  to
                 the manufactuer  of
                 which no process is
                 ordinarily  carried
                 on  with the aid of
                 power
                 
51.  38.06       Rosin,  in  or   in   Nil          --
                 relation   to   the
                 manufactuer      of
                 which no process is
                 ordinarily  carried
                 on  with the aid of
                 power
                 
52.  38          Ready mix concrete    13%          --
                 
53.  38          All goods             18%          --
                 
54.  39          Diagnostic       or   18%          --
                 laboratory reagents
                 on   a  backing  of
                 plastics
                 
55.  39.23 or    Insulated ware        15%          --
     39.24       Explanation.-   For
                 the   purposes   of
                 this         entry,
                 "insulated    ware"
                 means           any
                 multiwalled      or
                 multilayered
                 article intended to
                 provide     thermal
                 insulation.
                 
56.  40.02,      All goods             18%          --
     40.03,
     40.04
     
57.  40.05       The       following                 
                 goods, namely :-                    
                                       
                 (a) Rubber products   Nil          1              
                 in   the  form   of                 
                 plates, sheets  and                 
                 strips,  unhardened                 
                 and   unvulcanised,   
                 and         whether                 
                 combined  with  any   
                 textile material or
                 otherwise
                 
                 (b)      Compounded   Nil          2
                 rubber
                 
                 (c)   Goods   other   18%          --
                 than          those
                 mentioned at (a) or
                 (b) above
                 
58.  4006.90,    All goods             18%          --
     40.07       
                 
59.  40.08       The       following                 
                 goods, namely,-                     
                                       
                 (a)         Plates,   Nil          --              
                 blocks, sheets  and                 
                 strips   of  micro-                 
                 cellular     (other                 
                 than   latex   foam                 
                 sponge)   or   non-                 
                 cellular     rubber   
                 (other   than   for
                 resoling         or
                 repairing        or
                 retreading   rubber
                 tyres), if used  in
                 the manufacture  of
                 soles,   heels   or
                 soles   and   heels
                 combined,       for
                 footwear
                 
                 (b)   Goods,  other   18%          --
                 than -
                     (i)       goods
                     mentioned    at
                     (a) above;
                     (ii)  goods  of
                     cellular
                     rubber;
                     (iii)   plates,
                     sheets      and
                     strips of  non-
                     cellular
                     rubber,     for
                     resoling     or
                     repairing    or
                     retreading
                     rubber tyres
                 
60.  40.09,      All goods             18%          --
     4014.90,
     40.15,
     4016.19,
     4016.91,
     4016.99,
     40.17
     
61.  42.01       All goods             18%          --
     
62.  44.02       All goods             18%          --
     
63.  44.04 or    The       following                 
     44.05       goods, namely :-                    
                                       
                 (a)     Wood    and   Nil          --              
                 articles  of   wood                 
                 used   within   the                 
                 factory  of   their                 
                 production  in  the   
                 manufacture      of                 
                 articles  of   wood                 
                 falling under  sub-                 
                 heading         No.   
                 4410.19          or
                 4410.90;
                 
                 (b)     Wood    and   Nil          --
                 articles of wood in
                 or  in relation  to
                 the manufacture  of
                 which no process is
                 ordinarily  carried
                 on  with the aid of
                 power;
                 
                 (c)   Goods   other   18%          --
                 than -
                    (i)        goods
                    mentioned at (a)
                    and (b) above;
                    (ii)      veneer
                    sheets for match
                    boxes  and match
                    splints
                 
64.  44.06 or    All goods              8%          --
     44.07
     
65.  44.08,      All goods             18%          --
     44.09,
     4410.11
     
66.  44          The       following   Nil          --
                 goods, namely:-
                 (a)   Resin  bonded
                 bamboo        mats,
                 namely, mats  which
                 are     made     by
                 compressing two  or
                 more  piles of only
                 hand-woven   bamboo
                 mats, with the  aid
                 of resins;
                 (b)   Resin  bonded
                 bamboo  mats having
                 veneers in between,
                 namely, mats  which
                 are     made     by
                 compressing two  or
                 more piles of hand-
                 woven  bamboo  mats
                 having  veneers  in
                 between,  with  the
                 aid of resins;
                 (c)   Resin  bonded
                 bamboo   corrugated
                 roofing     sheets,
                 namely,  corrugated
                 roofing sheets made
                 by  compressing two
                 or  more  plies  of
                 woven  bamboo mats,
                 with   or   without
                 veneers,  with  the
                 aid of resins.
                 
67.  45.01       All goods             18%          --
     
68.  47.02       All goods             18%          --
     
69.  48.01       Newsprint             Nil          --
                 manufactured  by  a
                 manufacturer     of
                 newsprint
                 specified     under
                 Schedule I  of  the
                 Newsprint   Control
                 Order,   1962   and
                 supplied against  a
                 purchase      order
                 placed  upon   such
                 manufacturer  by  a
                 newspaper which  is
                 registered  by  the
                 Registrar        of
                 Newspapers      for
                 India   under   the
                 provisions  of  the
                 Press           and
                 Registration     of
                 Books   Act,   1867
                 (25 of 1867)
                 
70.  48.02       All goods             18%          --
     
71.  48.02       Writing         and   Nil          3
                 printing     paper,
                 manufactured  in  a
                 factory  from  pulp
                 and        supplied
                 directly  from  the
                 factory,  for   the
                 printing         of
                 educational
                 textbooks,  against
                 a purchase order,-
                 (a) placed upon the
                 manufacturer  by  a
                 State      Textbook
                 Publication
                 Corporation       /
                 Board,   or in  the
                 case    of   States
                 which do not have a
                 State      Textbook
                 Publication
                 Corporation       /
                 Board,    by     an
                 officer  not  below
                 the   rank   of   a
                 Deputy Secretary in
                 the           State
                 Government
                 concerned,  or   by
                 the        National
                 Council         for
                 Educational
                 Research        and
                 Training; and
                 (b)  in  which  the
                 said Corporation  /
                 Board  or the  said
                 officer   of    the
                 State    Government
                 concerned  or   the
                 said  Council,   as
                 the  case  may  be,
                 declares  that  the
                 said paper shall be
                 used    for     the
                 printing         of
                 educational
                 textbooks.
                 
72.  48.02       Hand-made     paper   Nil          4
                 and     paperboard,                 
                 manufactured by  an
                 establishment
                 which  furnishes  a
                 certificate  to  an
                 officer  not  below
                 the   rank  of   an
                 Assistant
                 Commissioner     of
                 Central      Excise
                 from the Khadi  and
                 Village  Industries
                 Commission
                 established   under
                 section  4  of  the
                 Khadi  and  Village
                 Industries
                 Commission     Act,
                 1956  (61 of 1956),
                 that  the paper  or
                 paperboard, as  the
                 case    may     be,
                 manufactured     by
                 the  establishment,
                 is     commercially
                 recognised       as
                 handmade  paper  or
                 handmade
                 paperboard
                 
73.  48.02       Maplitho     paper,   Nil          --
                 supplied    to    a
                 braille       press
                 against  an  indent
                 placed    by    the
                 National  Institute
                 for        Visually
                 Handicapped,
                 Dehradun
                 
74.  48.03 or    All goods             18%          --
     48.04
     
75.  48.04       Kraft        paper,   Nil          --
                 supplied    to    a
                 braille       press
                 against  an  indent
                 placed    by    the
                 National  Institute
                 for        Visually
                 Handicapped,
                 Dehradun
                 
76.  48.04       Kraft   paper    or    8%          5
                 kraft    paperboard                 
                 used     in     the
                 manufacture      of
                 cartons         for
                 packing          of
                 horticultural
                 produce
                 
77.  48.05,      All goods             18%          --
     48.06,
     48.07,
     48.08,
     48.09 or
     48.10
     
78.  48.11       Goods other than -    18%          --
                 (a)        Products
                 consisting       of
                 sheets of paper  or
                 paperboard
                 impregnated, coated
                 or   covered   with
                 plastics (including
                 thermoset resins or
                 mixtures thereof or
                 chemical
                 formulations
                 containing
                 melamine, phenol or
                 urea   formaldehyde
                 with   or   without
                 curing  agents   or
                 catalysts),
                 compressed together
                 in   one  or   more
                 operations; or
                 (b)  Products known
                 commercially     as
                 `decorative
                 laminates'
                 
79.  48.12,      All goods             18%          --
     48.13,
     48.14,
     48.15 or
     48.16
     
80.  48.18       The       following                 
                 goods-                13%
                 (a) sanitary towels     
                 and   tampons,  for     
                 napkins and  napkin   
                 liners  for  babies
                 and         similar
                 sanitary articles
                 (b)   goods   other   18%
                 than          those
                 mentioned  at   (a)
                 above
                 
81.  4819.19     All goods              8%          --
     
82.  4819.90 or  All goods             18%          --
     48.22
     
83.  48.23       The       following                 
                 goods, namely :-                    
                                       
                 (a)  Braille  paper   Nil          --              
                 or    paper    pulp   
                 moulded trays                       

                 (b)       Cellulose    8%          --  
                 insole   board   or     
                 sheet
                 
                 (c)   Goods,  other   18%          --
                 than -
                    (i)        goods
                    mentioned at (a)
                    or (b) above;
                    (ii)    Products
                    consisting    of
                    sheets of  paper
                    or    paperboard
                    impregnated,
                    coated        or
                    covered     with
                    plastics
                    (including
                    thermoset resins
                    or      mixtures
                    thereof       or
                    chemical
                    formulations
                    containing
                    melamine, phenol
                    or          urea
                    formaldehyde
                    with  or without
                    curing agents or
                    catalysts),
                    compressed
                    together in  one
                    or          more
                    operations;
                    Products   known
                    commercially  as
                    `decorative
                    laminates'
                 
84.  4901.10     All goods             18%          --
     
85.  5004.19     All goods             18%          --
                 
86.  51.05,      All goods              8%          --
     5106.12,
     5106.13,
     5107.11,
     5107.12
     
87.  51.08,      All goods             18%          --
     51.09       
                 
88.  52.04       The       following                 
                 goods, namely :-                    
                                        
                   (a)        Cotton    5%          --              
                   sewing     thread                 
                   not    containing   
                   any     synthetic
                   staple fibre
                   
                   (b)        Cotton   18%          --
                   sewing     thread
                   containing    any
                   synthetic  staple
                   fibre
                 
89.  5205.11,    All goods             18%          --
     5205.19,
     5206.11,
     5206.12




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