Notification No. 14 /2008 - Central Excise (N.T.) dated 01.03.2008
Maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer - Regd.

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4 A of the Central Excise Act, 1944 (1 of 1944) the Central Government, in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/2005-Central Excise (N.T.), dated the 7th January, 2005, published in the Gazette of India Extraordinary, vide number G.S.R.10(E) of the same date and No. 2/2006-Central Excise (N.T.), dated the 1st March, 2006, published in the Gazette of India Extraordinary, vide number G.S.R.113(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, as the case may be, 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, subheading or tariff item of the First Schedule Description of goods Abatement as a percentage of retail sale price
(1) (2) (3) (4)
1. 17 or 21 Preparations of other sugars 38
2. 1702 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 38
3. 1704 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 38
4. 170490 All goods, other than white chocolate 35
5. 170490 White chocolate 38
6. 18050000 or 18061000 Cocoa powder, whether or not containing added sugar or other sweetening matter 33
7. 1806 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 31.5
8. 1806 Other food preparations containing cocoa 33
9. 19012000 or 190190 All goods 31.5
10. 1904 All goods, other than goods falling under tariff item 1904 20 00 33
11. 19042000 All goods 35
12. 19053100 or 19059020 Biscuits 35
13. 19053211 or 19053290 Waffles and wafers, coated with chocolate or containing chocolate 33
14. 19053290 All goods, other than wafer biscuits 38
15. 19053219 or 19053290 Wafer biscuits 35
16. 210111 or 21011200 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 33
17. 2102 All goods 33
18. 21069020 All goods, other than pan masala containing not more than 15% betel nut 44
19. 21069020 Pan masala containing not more than 15% betel nut 22
20. 2403 Pan masala containing tobacco 50
21. 21069030 All goods 33
22. 21069011 Sharbat 28
23. 21061000, 21069050, 21069070, 21069080, 21069091 or 21069099 All goods 38
24. 2201 or 2202 Mineral waters 48
25. 2201 or 2202 Aerated waters 40.5
26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 38
27. 24039910, 24039920 or 24039930 All goods 50
28. 25232100 or 252329 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 33
29. 2710 Lubricating oils and Lubricating preparations 38
30. 30 Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems 35.5
31. 320420 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 33
32. 3206 All goods other than pigments and inorganic products of a kind used as luminophores 33
33. 3208, 3209 or 3210 All goods 35
34. 32129020 Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes 38
35. 3213 All goods 38
36. 3214 All goods 38
37. 3303, 3304, 3305 or 3307 All goods 38
38. 33061020 Toothpaste 33
39. 340119 or 34012000 Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent) 33
40. 340111, 340119 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 tariff item 3402 90 20 31.5
41. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anti-corrosion preparation and mould release preparations based on lubricants) 33
42. 3405 All goods 33
43. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included 38
44. 3702 All goods, other than for X-ray and unexposed cinematographic films 38
45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 33
46. 3808 Disinfectants and similar products 38
47. 38089340 Plant growth regulator 28
48. 38140010 Thinners 38
49. 3819 All goods 38
50. 38200000 Anti-freezing preparations and prepared de-icing fluids 38
51. 38249024or 38249090 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 38
52. 3919 Self adhesive tapes of plastics 38
53. 3923 or 3924 Insulated ware 43
54. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 38
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 tariff item 4818 50 00 38
56. 6401, 6402, 6403,6404 or 6405 The following goods, namely:-

(i) Footwear of retail sale price exceeding Rs.250/- and not exceeding Rs.750/- per pair
37
(ii) All other footwear 40
57. 650610 Safety headgear 38
58. 6907 Vitrified tiles, whether polished or not 43
59. 6908 Glazed tiles 43
60. 7321 Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven) 38
61. 7321 LPG gas stoves (with burners only, without other functions such as, grills or oven) 33
62. 7323 or 76151910 Pressure Cookers 28
63. 7324 Sanitary ware of iron or steel 38
64. 74182010 Sanitary ware of copper 38
65. 8212 Razors and razor blades (including razor blade blanks in strips) 38
66. 83052000 or 83059020 Staples in strips, paper clips, of base metal 38
67. 841451 or 841459 Electric fans 38
68. 8415 Window room air-conditioners and split air conditioners of capacity upto 3 tonnes 28
69. 8418 Refrigerators 38
70. 842121 Water filters and water purifiers, of a kind used for domestic purposes 33
71. 84221100 or 84221900 Dish washing machines 33
72. 8443 Facsimile machines 38
73. 84433100 or 844332 Printer whether or not combined with the functions of copying or facsimile transmission 23
74. 84439951 Ink cartridges, with print head assembly 23
75. 8450 Household or laundry-type washing machines, including machines which both wash and dry 38
76. 8469 Typewriters 33
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 38
78. 847130 All goods 22.5
79. 847160 All goods 23
80. 84729010 Stapling machines 38
81. 8506 All goods, other than parts falling under tariff item 8506 90 00 36.5
82. 8508 All goods, other than parts falling under tariff item 8508 70 00 38
83. 8509 All goods, other than parts falling under tariff item 8509 90 00 36.5
84. 8510 All goods, other than parts falling under tariff item 8510 90 00 36.5
85. 8513 All goods, other than parts falling under tariff item 8513 90 00 33
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. 36.5
87. 8517 Telephone sets including telephones with cordless handsets; video phones; 38
88. 85176230 Modems (modulators – demodulators) 23
89. 85176960 Set top boxes for gaining access to internet 22
90. 8519 All goods, other than MP3 player or MPEG 4 player 38
91. 8521 All goods, other than MP3 player or MPEG 4 player 38
92. 85 MP3 player or MPEG 4 player 33
93. 8523 Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs 38
94. 8527 Pagers 33
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 33
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. 93) 38
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 33
98. 8528 Monitors of a kind solely or principally used in an automatically data processing machine 23
99. 85287100 Set top boxes for television sets 22
100. 8536 All goods, other than goods falling under tariff item 85367000 38
101. 8539 The following goods, other than lamps for automobiles, namely:-
(i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10
37
(ii) All other goods 38
102. 9006 Photographic (other than cinematographic) cameras 33
103. 9101 or 9102 All goods, other than braille watches 33
104. 9103 or 9105 Clocks 43
105. 9612 All goods 33
106. 9617 Vacuum flasks 38
107. Any heading Parts, components and assemblies of automobiles 31.5
108. 96032100 Toothbrush 28.5

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

[F. No. 334/1/2008-TRU]

(S.Bajaj)
Under Secretary to the Government of India


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