Conditions

Home || Export Import Policy & DGFT matters || Customs matters || Central Excise matters || Shipping and Logistics Information
ieport.com - India's Premier portal on EXIM matters

Conditions || Lists

1st March, 2002

Notification No. 6/2002-Central Excise

            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 the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, -

(a)        from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and
(b)        from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,

subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table:

            Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S.Nos. 65, 66, 67 and 68 of the said Table on or after the 1st day of April, 2002:

            Provided further that nothing contained in this notification shall apply to the goods specified against S. Nos. 193, 195, 199 and 200 of the said Table on or after the 1st day of March, 2005.

Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified:-

Table

S. No.

Chapter or heading No. or sub-heading No.

Description of goods

Rate under the First Schedule

Rate under the Second Schedule

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

1.

09.02

Green Tea

Nil

-

-

2.

1103.00

Tapioca starch, Maize Starch

Nil

-

-

3.

13

Lac

Nil

-

-

4.

13

Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems

Nil

-

-

5.

1301.10

Compounded Asafoetida, commonly known as ‘heeng’

Nil

-

-

6.

1703.90

All goods, for use in the manufacture of goods other than alcohol

Nil

-

-

7.

1901.19

Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government

Nil

-

1

8.

20, 21 or 22

Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines

Nil

-

-

9.

2001.10

All goods

Nil

-

-

10.

2103.10

Sauces, ketchup and the like and preparations therefor

Nil

-

-

11.

2104.10

Soups and broths and preparations therefor

Nil

-

-

12.

21.06

All goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion:

Provided that –

(a) no other goods falling under heading No. 21.06 are manufactured in the same factory, and
(b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06

-

Nil

-

13.

2108.10

Preparations of a kind used in the manufacture of aerated waters, if supplied directly to a bottling plant (other than vending machines)

-

Nil

-

14.

2108.99

Sweetmeats (known as ‘misthans’ or ‘mithai’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad

Nil

-

-

15.

2201.20 or 2202.20

Aerated waters prepared and dispensed by vending machines

Nil

Nil

-

16.

2202.40

All goods

Nil

-

-

17.

24.04

Biris, other than 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

Nil

-

-

18.

2404.99

Tobacco, used for smoking through "hookah" or ‘chilam’, commonly known as "hookah" tobacco or ‘gudaku’

Nil

Nil

_

19.

2502.29

All goods manufactured in,-

(I) factory using vertical shaft kiln, with installed capacity 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 not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes

Rs. 200 per tonne

-

2

20.

2504.21 or 2504.31

Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power

Rs. 30 per square metre

-

-

21

26.01 to 26.17

Ores

Nil

-

-

22

27

Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia

Nil

-

4 and 5

23

27

Naphtha used in a fertiliser plant during shut-down and start-up periods

Nil

-

4 and 5

24

27

Naphtha and Natural 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 the 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

Nil

-

4 and 5

25

27

Naphtha when supplied to the power plants specified in List 1

Nil

-

3

26

27

Furnace oil intended for use as feedstock in the manufacture of fertilisers

Nil

-

4 and 5

27

27

Bio-gas

Nil

-

-

28

27

Lean gas obtained from natural gas

Nil

-

-

29

27

Residues of petroleum 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 First 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

Nil

-

4 and 5

30

27

Residues of petroleum 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 First Schedule, intended for use as feedstock in the manufacture of fertilisers

Nil

-

4 and 5

31

27 or 28

Synthesis gas, if used in the manufacture of Heavy Water

Nil

-

-

32

27.10

Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery

Explanation.- For the purposes of the exemption -

(a) 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 rule 20 of the Central Excise Rules, 2002 or a warehouse, as the case may be;
(b) "warehouse" means a warehouse approved under rule 20 of the Central Excise Rules, 2002.

Nil

-

6

33

27.11

Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were 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 rule 20 of the Central Excise Rules, 2002, from which such Liquified Petroleum Gases were received.

Nil

-

-

34

27.11

Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received

Explanation.- For the purposes of this 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 rule 20 of the Central Excise Rules, 2002, which supplied the said gases.

Nil

-

-

35

2711.21

Natural Gas

Nil

-

-

36

28

Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers

Nil

-

5

37

28

Steam

Nil

-

-

38

28

Sulphuric acid used in a fertiliser plant for demineralisation of water

Nil

-

-

39

28

Ammonia used in a fertiliser plant in refrigeration and purification process

Nil

-

-

40

28

Ammonium chloride and 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.- For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.

Nil

-

-

41

28

Gold potassium cyanide, manufactured from gold and used in the electronics industry

16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods

-

-

42

28

Potassium iodate

Nil

-

-

43

28

Gold potassium cyanide solution used within the factory of production for manufacture of zari

Nil

-

-

44

28

Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery

Nil

-

-

45

28

Thorium oxalate

Nil

-

-

46

28 or 29

All chemicals used in the manufacture of centchroman

Nil

-

-

47

28 or 29

The bulk drugs specified in List 2

Explanation.- For the purposes 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.

Nil

-

-

48

28 or 29

The goods specified in List 3, used for the manufacture of bulk drugs specified in List 2

Nil

-

5

49

28, 29 or 30

Anaesthetics

Nil

-

-

50

28 or 38

The following goods-

(a) Supported catalysts of any of the following metals, namely:-

(i) Gold (ii) 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.

16% of the value of material, if any, added and the amount charged for such manufacture

-

-

51

28 or 38

Silicon, in all forms

Nil

-

-

52

2808.10 or 2809.00

All goods used in the manufacture of fertilisers

Nil

-

5

53

29

2-Cyanopyrazine

Nil

-

-

54

28, 29 or 30

The bulk drugs or formulations specified in List 4

Nil

-

-

55

30

Desferrioxamine injection or Deferiprone

Nil

-

-

56

30

Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment

Nil

-

-

57

30

Formulations manufactured from the bulk drugs specified in List 2

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 do not apply.

Nil

-

-

58

31

All goods, other than 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.

Nil

-

-

59

32

Wattle extract

Nil

-

-

60

32

Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments

Nil

-

-

61

32.04 or 38.09

Finishing agents, dye 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

Nil

-

-

62

33

Henna powder, not mixed with any other ingredient

Nil

-

-

63

33.06

Tooth powder

Nil

-

-

64

3401.11, 3401.12 or 3401.19

Soap, if manufactured under a scheme for the sale of Janata soap

Nil

-

7

65

3605.10 or 3605.90

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 including the outer slide or the inner slide with the use of match paper;

(ii) frame filling;

(iii) dipping of splints in the composition for 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 packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Rs. 2.00 per hundred boxes/ packs

-

8

66

3605.10 or 3605.90

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 of a match box including the outer slide or the inner slide with the use of match paper;

(ii) frame filling;

(iii) dipping of splints in the composition for 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 packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Re. 1.00 per hundred boxes/packs

-

8

67

3605.10 or 3605.90

Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Re. 0.50 per hundred boxes/packs

-

9

68

3605.10 or 3605.90

Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each

Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.

Rs. 3.00 per hundred boxes/ packs

-

-

69

38

Concrete mix manufactured at the site of construction for use in construction work at such site

Nil

-

-

70

38.22

Chemical reagents

Nil

-

10

71

39

Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute

Nil

-

-

72

39 or 40

Nipples for feeding bottles

Nil

-

-

73

39.01 to 39.14

Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96

Explanation.- For the removal of doubts it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in a free trade zone, a special economic zone or a hundred per cent export-oriented undertaking and brought to any other place in India.

Nil

-

-

74

39.03

Unexpanded polystyrene beads purchased by the Malaria Research Centre

Nil

-

11

75

39.04

Plastic material 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

Nil

-

-

76

39.17

Lay flat tubing

Nil

-

-

77

39.20

Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes

Nil

-

-

78

40

Surgical rubber gloves or medical examination rubber gloves

Nil

-

-

79

4011.90 or 4013.90

(a) Tyres of a kind 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 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

Nil

-

Nil

Nil

12

12

80

40.11, 40.12 or 40.13

Tyres, flaps and tubes used in the manufacture of -

(a) power tillers of heading No. 84.32 of the First Schedule;

(b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons

Nil

Nil

5

81

4011.90,4012.11, 4012.19, 4012.90 or 4013.90

Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

-

Nil

5

82

4012.11, 4012.19 or 4013.90

Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles

-

Nil

5

83

44.06 or 44.07

100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste

Nil

-

-

84

45, 48, 68, 73, 85 or 87

Parts of main battle tanks intended to be used in the manufacture of such tanks

Nil

-

5 and 13

85

48

Paper splints for matches, whether or not waxed; Asphaltic roofing sheets

Nil

-

-

86

48

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.

Nil

-

14

87

48.02
(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony
(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping

Nil

Nil

-

-

-

-

88 48.20 Notebooks and exercise books Nil - -

89 51, 52, 53, 54 or 55 Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics Nil - -

90
5105.10
Carded wool used captively in the manufacture of yarn of wool Nil - -

91 5105.10 Carded wool, popularly known as ‘lefa’ intended for making hand spun yarn of upto 10 counts Nil - -

92 51.06 Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil - -

93

51.06 or 51.07
Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account
Nil
-
15

94

51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90

Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

Nil

16

95

51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12

Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

-

17

96

51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

-

18

97

51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90

Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs.2.50 per Kg

-

19

98

51.10 or 51.11

Fabrics woven on handlooms, namely:-

(a) certified as "khadi" by the Khadi and Village Industries Commission; or

(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.- In this entry, for the purposes of the fabrics woven on handlooms, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.

Nil

-

-

99

51.10 or 51.11

Fabrics of wool, 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. 150 per square metre

Nil

-

-

100

51.10 or 51.11

Woven fabrics of wool when subjected to any one or more of the following processes, namely:-

(a) Calendering with plain rollers;

(b) Blowing (steam pressing).

Nil

-

21 (a)

101

52, 54 or 55

Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill.

Nil

-

22

102

52, 54 or 55

Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid

Nil

-

-

103

52, 54 or 55

Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account

Nil

Nil

-

104

5204.10

Cotton sewing thread, not containing synthetic staple fibres

Fifty per cent. of the duty of excise specified in the First Schedule

-

-

105

52.05, 52.06, 54.02, 54.03, 55.09 or 55.10

Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes

Nil

Nil

23

106

5205.11, 5205.19, 5206.11 or 5206.12

The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-

(a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or

(b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content.

Nil

-

15

107

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by cheque drawn by KVIC or such organization approved by KVIC, as the case may be, on its own bank account.

Nil

-

24

108

5205.11, 5205.19, 5206.11 or 5206.12

Cotton yarn, not containing synthetic staple fibres or filament yarns

Fifty per cent. of the duty of excise specified in the First Schedule

-

-

109

52.07, 52.08 or 52.09

Cotton fabrics intended for use in the manufacture of cotton absorbent lint

Nil

-

-

110

52.07, 52.08 or

52.09

Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission

Nil

-

-

111

52 or 55

Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra

Nil

-

-

112

52.07, 52.08 or

52.09

Cotton fabrics processed without the aid of power or steam

Explanation.- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely:-

(a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda,
(b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or
(c) colour fixation by passing steam or applying sodium silicate.

Nil

-

-

113

52.07, 52.08 or 52.09

S. No.	Chapter or heading No. or sub-heading No.	Description of goods	Rate under the First Schedule	Rate under the Second Schedule	Condition No.
(1)	(2)	(3)	(4)	(5)	(6)
1.	09.02	Green Tea	Nil	-	-
2.	1103.00	Tapioca starch, Maize Starch	Nil	-	-
3.	13	Lac	Nil	-	-
4.	13	Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems	Nil	-	-
5.	1301.10	Compounded Asafoetida, commonly known as ‘heeng’	Nil	-	-
6.	1703.90	All goods, for use in the manufacture of goods other than alcohol	Nil	-	-
7.	1901.19	Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government	Nil	-	1
8.	20, 21 or 22	Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines	Nil	-	-
9.	2001.10	All goods	Nil	-	-
10.	2103.10	Sauces, ketchup and the like and preparations therefor	Nil	-	-
11.	2104.10	Soups and broths and preparations therefor	Nil	-	-
12.	21.06	All goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion: Provided that – (a) no other goods falling under heading No. 21.06 are manufactured in the same factory, and (b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06	-	Nil	-
13.	2108.10	Preparations of a kind used in the manufacture of aerated waters, if supplied directly to a bottling plant (other than vending machines)	-	Nil	-
14.	2108.99	Sweetmeats (known as ‘misthans’ or ‘mithai’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad	Nil	-	-
15.	2201.20 or 2202.20	Aerated waters prepared and dispensed by vending machines	Nil	Nil	-
16.	2202.40	All goods	Nil	-	-
17.	24.04	Biris, other than 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	Nil	-	-
18.	2404.99	Tobacco, used for smoking through "hookah" or ‘chilam’, commonly known as "hookah" tobacco or ‘gudaku’	Nil	Nil	_
19.	2502.29	All goods manufactured in,- (I) factory using vertical shaft kiln, with installed capacity 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 not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes	Rs. 200 per tonne	-	2
20.	2504.21 or 2504.31	Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power	Rs. 30 per square metre	-	-
21	26.01 to 26.17	Ores	Nil	-	-
22	27	Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia	Nil	-	4 and 5
23	27	Naphtha used in a fertiliser plant during shut-down and start-up periods	Nil	-	4 and 5
24	27	Naphtha and Natural 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 the 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	Nil	-	4 and 5
25	27	Naphtha when supplied to the power plants specified in List 1	Nil	-	3
26	27	Furnace oil intended for use as feedstock in the manufacture of fertilisers	Nil	-	4 and 5
27	27	Bio-gas	Nil	-	-
28	27	Lean gas obtained from natural gas	Nil	-	-
29	27	Residues of petroleum 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 First 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	Nil	-	4 and 5
30	27	Residues of petroleum 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 First Schedule, intended for use as feedstock in the manufacture of fertilisers	Nil	-	4 and 5
31	27 or 28	Synthesis gas, if used in the manufacture of Heavy Water	Nil	-	-
32	27.10	Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery Explanation.- For the purposes of the exemption - (a) 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 rule 20 of the Central Excise Rules, 2002 or a warehouse, as the case may be; (b) "warehouse" means a warehouse approved under rule 20 of the Central Excise Rules, 2002.	Nil	-	6
33	27.11	Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were 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 rule 20 of the Central Excise Rules, 2002, from which such Liquified Petroleum Gases were received.	Nil	-	-
34	27.11	Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received Explanation.- For the purposes of this 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 rule 20 of the Central Excise Rules, 2002, which supplied the said gases.	Nil	-	-
35	2711.21	Natural Gas	Nil	-	-
36	28	Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers	Nil	-	5
37	28	Steam	Nil	-	-
38	28	Sulphuric acid used in a fertiliser plant for demineralisation of water	Nil	-	-
39	28	Ammonia used in a fertiliser plant in refrigeration and purification process	Nil	-	-
40	28	Ammonium chloride and 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.- For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.	Nil	-	-
41	28	Gold potassium cyanide, manufactured from gold and used in the electronics industry	16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods	-	-
42	28	Potassium iodate	Nil	-	-
43	28	Gold potassium cyanide solution used within the factory of production for manufacture of zari	Nil	-	-
44	28	Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery	Nil	-	-
45	28	Thorium oxalate	Nil	-	-
46	28 or 29	All chemicals used in the manufacture of centchroman	Nil	-	-
47	28 or 29	The bulk drugs specified in List 2 Explanation.- For the purposes 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.	Nil	-	-
48	28 or 29	The goods specified in List 3, used for the manufacture of bulk drugs specified in List 2	Nil	-	5
49	28, 29 or 30	Anaesthetics	Nil	-	-
50	28 or 38	The following goods- (a) Supported catalysts of any of the following metals, namely:- (i) Gold (ii) 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.	16% of the value of material, if any, added and the amount charged for such manufacture	-	-
51	28 or 38	Silicon, in all forms	Nil	-	-
52	2808.10 or 2809.00	All goods used in the manufacture of fertilisers	Nil	-	5
53	29	2-Cyanopyrazine	Nil	-	-
54	28, 29 or 30	The bulk drugs or formulations specified in List 4	Nil	-	-
55	30	Desferrioxamine injection or Deferiprone	Nil	-	-
56	30	Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment	Nil	-	-
57	30	Formulations manufactured from the bulk drugs specified in List 2 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 do not apply.	Nil	-	-
58	31	All goods, other than 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.	Nil	-	-
59	32	Wattle extract	Nil	-	-
60	32	Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments	Nil	-	-
61	32.04 or 38.09	Finishing agents, dye 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	Nil	-	-
62	33	Henna powder, not mixed with any other ingredient	Nil	-	-
63	33.06	Tooth powder	Nil	-	-
64	3401.11, 3401.12 or 3401.19	Soap, if manufactured under a scheme for the sale of Janata soap	Nil	-	7
65	3605.10 or 3605.90	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 including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for 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 packed in boxes of 50 matches each Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.	Rs. 2.00 per hundred boxes/ packs	-	8
66	3605.10 or 3605.90	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 of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for 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 packed in boxes of 50 matches each Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.	Re. 1.00 per hundred boxes/packs	-	8
67	3605.10 or 3605.90	Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.	Re. 0.50 per hundred boxes/packs	-	9
68	3605.10 or 3605.90	Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.	Rs. 3.00 per hundred boxes/ packs	-	-
69	38	Concrete mix manufactured at the site of construction for use in construction work at such site	Nil	-	-
70	38.22	Chemical reagents	Nil	-	10
71	39	Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute	Nil	-	-
72	39 or 40	Nipples for feeding bottles	Nil	-	-
73	39.01 to 39.14	Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96 Explanation.- For the removal of doubts it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in a free trade zone, a special economic zone or a hundred per cent export-oriented undertaking and brought to any other place in India.	Nil	-	-
74	39.03	Unexpanded polystyrene beads purchased by the Malaria Research Centre	Nil	-	11
75	39.04	Plastic material 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	Nil	-	-
76	39.17	Lay flat tubing	Nil	-	-
77	39.20	Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes	Nil	-	-
78	40	Surgical rubber gloves or medical examination rubber gloves	Nil	-	-
79	4011.90 or 4013.90	(a) Tyres of a kind 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 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	Nil -	Nil Nil	12 12
80	40.11, 40.12 or 40.13	Tyres, flaps and tubes used in the manufacture of - (a) power tillers of heading No. 84.32 of the First Schedule; (b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons	Nil	Nil	5
81	4011.90,4012.11, 4012.19, 4012.90 or 4013.90	Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles	-	Nil	5
82	4012.11, 4012.19 or 4013.90	Tubes and flaps supplied to a manufacturer of tyres for further supply for use in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles	-	Nil	5
83	44.06 or 44.07	100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste	Nil	-	-
84	45, 48, 68, 73, 85 or 87	Parts of main battle tanks intended to be used in the manufacture of such tanks	Nil	-	5 and 13
85	48	Paper splints for matches, whether or not waxed; Asphaltic roofing sheets	Nil	-	-
86	48	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.	Nil	-	14
87	48.02	(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony (b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping	Nil Nil	- -	- -
88	48.20	Notebooks and exercise books	Nil	-	-
89	51, 52, 53, 54 or 55	Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics	Nil	-	-
90	5105.10	Carded wool used captively in the manufacture of yarn of wool	Nil	-	-
91	5105.10	Carded wool, popularly known as ‘lefa’ intended for making hand spun yarn of upto 10 counts	Nil	-	-
92	51.06	Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets	Nil	-	-
93	51.06 or 51.07	Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account	Nil	-	15

94	51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90	Multiple (folded), cabled or air-mingled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn	Nil	Nil	16
95	51.06, 51.07, 5205.11, 5205.19, 5206.11 or 5206.12	Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn	Nil	-	17
96	51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90	Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn	Nil	-	18
97	51.06, 51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90	Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded), cabled or air-mingled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn	Rs.2.50 per Kg	-	19
98	51.10 or 51.11	Fabrics woven on handlooms, namely:- (a) certified as "khadi" by the Khadi and Village Industries Commission; or (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.- In this entry, for the purposes of the fabrics woven on handlooms, "independent processor" means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.	Nil	-	-
99	51.10 or 51.11	Fabrics of wool, 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. 150 per square metre	Nil	-	-
100	51.10 or 51.11	Woven fabrics of wool when subjected to any one or more of the following processes, namely:- (a) Calendering with plain rollers; (b) Blowing (steam pressing).	Nil	-	21 (a)
101	52, 54 or 55	Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill.	Nil	-	22
102	52, 54 or 55	Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid	Nil	-	-
103	52, 54 or 55	Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account	Nil	Nil	-
104	5204.10	Cotton sewing thread, not containing synthetic staple fibres	Fifty per cent. of the duty of excise specified in the First Schedule	-	-
105	52.05, 52.06, 54.02, 54.03, 55.09 or 55.10	Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes	Nil	Nil	23
106	5205.11, 5205.19, 5206.11 or 5206.12	The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :- (a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or (b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content.	Nil	-	15
107	5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content, purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for which is made by cheque drawn by KVIC or such organization approved by KVIC, as the case may be, on its own bank account.	Nil	-	24
108	5205.11, 5205.19, 5206.11 or 5206.12	Cotton yarn, not containing synthetic staple fibres or filament yarns	Fifty per cent. of the duty of excise specified in the First Schedule	-	-
109	52.07, 52.08 or 52.09	Cotton fabrics intended for use in the manufacture of cotton absorbent lint	Nil	-	-
110	52.07, 52.08 or 52.09	Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission	Nil	-	-
111	52 or 55	Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra	Nil	-	-
112	52.07, 52.08 or 52.09	Cotton fabrics processed without the aid of power or steam Explanation.- For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely:- (a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda, (b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or (c) colour fixation by passing steam or applying sodium silicate.	Nil	-	-
113	52.07, 52.08 or 52.09