Notification, 2001

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

This notification seeks to prescribe the commodities to which MRP based excise levy is applicable and also abatement of retail price under section 4A.

1st March, 2001 Notification No. 5/2001 - Central Excise (N.T.) G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2000-Central Excise (N.T.), dated the 1st March, 2000, published in the Gazette of India vide number

G.S.R. 201(E), dated the 1st March, 2000 and No. 52/2000-Central Excise (N.T.), dated the 16th November, 2000, published in the Gazette of India vide number

G.S.R. 872 (E), dated the 16th November, 2000, except as respects things done or omitted to be done before such supersession, the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. 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 the said sub-section (2) 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 or heading No. or sub- heading No.

Description Abatement as a percentage of retail sale price

1. 0401.14 Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale 35%

2. 1702.30 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 40%

3. 1704.10 Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) 40%

4. 18.02 Cocoa powder, whether or not containing added sugar or other sweetening matter 35%

5. 18.03 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 35%

6. 18.04 Other food preparations containing cocoa 35% and All goods 35%

8. 1902.19 All goods 35%

9. 1904.10 All goods 35%

10. 1905.11 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 40%

11. 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 35%

12. 1905.39 All goods 40%

13. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 35%

14. 2102.10 All goods 35%

15. 21.05 Ice cream and other edible ice, whether or not containing cocoa 45%

16. 21.06 Pan masala, in retail packs containing ten grams or more per pack, other than the goods containing not more than 10% betel nut by weight and not containing tobacco in any proportion 50%

17. 21.07 Betel nut powder known as "Supari" 35%

18. 2108.20 Sharbat 35%

19. 2108.99 All goods 40% and All goods 50% and Aerated waters 50%

22. 22.03 Vinegar and substitutes for vinegar obtained from acetic acid 40%

23. 2502.21 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 40%

24. 2502.90 Stainers 40%

25. 2710.90 Lubricating oils and Lubricating preparations 40%

26. 3204.30 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 35% 32.09 and All goods 40%

28. 32.14 Fillers and putties 40% 33.05 and All goods 50%

30. 3306.10 Tooth paste 35%

31. 3401.19 All goods 35% and All goods 35%

33. 3403.10 Lubricating preparations 35% Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non- wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04

35. 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included 40%

36. 3702.90 All goods 40%

37. 3808.10 Mosquito coils, mats and other mosquito repellents 35%

38. 3808.90 Disinfectants and similar products 40%

39. 38.14 Thinners 40%

40. 38.19 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 40%

41. 38.20 Anti-freezing preparations and prepared de-icing fluids 40%

42. 3824.90 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 40%

43. 39.19 Self adhesive tapes of plastics 40% and Insulated ware 40%

45. 48.16 Carbon paper, self-copy paper, duplicator stencils, of paper 40%

46. 4818.90 Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 40%

47. 64.01 Footwear 40%

48. 6501.10 Safety headgear 40%

49. 6905.10 Vitrified tiles, whether polished or not 45%

50. 6906.10 Glazed tiles 45%

51. 7321.10 Cooking appliances and plate warmers 40% and Pressure Cookers 35%

53. 82.12 Razors and razor blades (including razor blade blanks in strips) 40%

54. 83.05 Staples in strips, paper clips, of base metal 40%

55. 8414.40 Electric fans 40%

56. 84.15 Window room air-conditioners and split air-conditioners of capacity upto 3 tonnes 40%

57. 8418.10 Refrigerators 40%

58. 8421.10 Water filters and water purifiers, of a kind used for domestic purposes 40%

59. 8422.10 Dish washing machines 35%

60. 8450.10 Household or laundry type washing machines, including machines which both wash and dry 40%

61. 8469.90 Typewriters 35%

62. 84.70 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 40%

63. 84.72 Stapling machines 40%

64. 85.06 Primary cells and primary batteries 40%

65. 85.09 Electro-mechanical domestic appliances with self-contained electric motor 40%

66. 85.10 Shavers, hair clippers and hair-removing appliances, with self contained electric motor 40%

67. 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12 35% 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

69. 85.17 Telephone sets including telephones with cordless handsets; video phones; facsimile machines 40%

70. 85.19 and 85.20 All goods 40%

71. 8523.12 Unrecorded audio cassettes 40% and Video cassettes 40% and Magnetic discs 40%

74. 85.25 Pagers, cellular or mobile phones 40% Radio sets including transistor 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

76. 8527.90 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 40% Television receivers (including video monitors and video projectors) other than monochrome, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus

78. 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra- red lamps; Arc lamps 40%

79. 90.06 Photographic (other than cinematographic) cameras 35% and Watches of retail sale price, exceeding Rs. 500 per piece 35%

81. 91.03 and 91.05 Clocks of retail sale price, exceeding Rs. 500 per piece 45% 82.96.12 All goods 35% 83.96.17 Vacuum flasks 40% 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. (T.R. Rustagi) Joint Secretary to the Government of India

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Central Excise Act, 1944