Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 27^th February, 2010

Notification No.10/2010 – Central Excise

Amends Exempts excisable goods of the First Schedule

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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2006-Central Excise, dated the 1st March, 2006 , published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, namely:-

In the said notification,-
(I) in the Table, -
(i) against S.No. 1, in column (4),-

(a) for the entry relating to item (i) of column (3), the entry “Rs.185 per tonne” shall be substituted;

(b) for the entry relating to item (ii) of column (3), the entry “Rs.315 per tonne” shall be substituted;

(ii) against S.No. 1A, in column (4),-

(a) for the entry relating to item (i) of column (3), the entry “Rs.290 per tonne” shall be substituted;

(b) for the entry relating to item (ii) of column (3), the entry “10% of retail sale price” shall be substituted;

(iii) against S. No. 1B, for the entry in column (4), the entry “Rs.215 per tonne” shall be substituted;

(iv) against S. No. 1C, for the entry in column (4), the entry “10% or Rs.290 per tonne, whichever is higher” shall be substituted;

(v) against S. No. 1D, for the entry in column (4), the entry “Rs.375 per tonne” shall be substituted;

(vi) against S. No. 16, for the entry in column (4), the entry “4%” shall be substituted ;

(vii) against S. No. 17, in column (4),-

(a) for the entry relating to item (i) of column (3), the entry “Rs. 6.35 per litre” shall be substituted;

(b) for the entry relating to item (ii) of column (3), the entry “Rs. 7.50 per litre” shall be substituted;

(viii) against S. No. 19, in column (4),-

(a) for the entry relating to item (i) of column (3), the entry “Rs. 2.60 per litre” shall be substituted;

(b) for the entry relating to item (ii) of column (3), the entry “Rs. 3.75 per litre” shall be substituted;

(ix) against S. No. 36, in the entry in column (4), for the figure and symbol, “8%” ,the figure and symbol “10%” shall be substituted;

(x) against S. No. 46, in the entry in column (4), for the figure and symbol, “8%” ,the figure and symbol “10%” shall be substituted;

(xi) against S. No. 52B, for the entry in column (4), the entry “10%” shall be substituted;

(xii) against S. No. 52C, for the entry in column (4), the entry “10%” shall be substituted;

(xiii) against S. No. 52D, for the entry in column (4), the entry “10%” shall be substituted;

(xiv) against S. No. 52E, for the entry in column (4), the entry “10%” shall be substituted;

(xv) against S. No. 52F, for the entry in column (4), the entry “10%” shall be substituted;

(xvi) against S. No. 52G, for the entry in column (4), the entry “10%” shall be substituted;

(xvii) after S.No.65 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“65A	32	Security ink manufactured by Bank Note Press, Dewas (Madhya Pradesh) and supplied to - (i) Bank Note Press, Dewas (ii) Currency Note Press, Nasik (iii) India Security Press Nasik and (iv) Security printing press, Hyderabad (v) Bhartiya Reserve Bank Note Mudran Limited, Mysore (vi) Bhartiya Reserve Bank Note Mudran Limited, Salbony.	Nil	-”;

(xviii) after S.No. 66 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“66A	330124, 3301 25, 33019051, 33019059, 33019060	(i)Fractionated/ De-terpenated Mentha oil (DTMO), (ii) De-mentholised Oil (DMO), (iii)Spearmint oil, (iv)Mentha Piperita oil (v) Any intermediate or by-products arising in the manufacture of Menthol , other than (i) to (iv) above.	Nil	-”;

(xix) against S. No. 68A, for the entry in column (4), the entry “10%” shall be substituted;

(xx) against S. No. 71, for the entry in column (4), the entry “10%” shall be substituted;

(xxi) against S. No. 80A, for the entry in column (4), the entry “10%” shall be substituted;

(xxii) against S. No. 80B, for the entry in column (4), the entry “10%” shall be substituted;

(xxiii) for S. No. 82 and the entries relating thereto, the following shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)
“82	4007 00 10	Latex rubber thread	4%	-”;

(xxiv) against S. No. 82A, for the entry in column (4), the entry “10%” shall be substituted;

(xxv) after S.No. 85 and the entries relating thereto, the following shall be in serted, namely:-

(1)	(2)	(3)	(4)	(5)
“85A.	4016 95 90	Toy balloons made of natural rubber latex	Nil	-”;

(xxvi) against S. No. 86, for the entry in column (4), the entry “10%” shall be substituted;

(xxvii) against S. No. 86B, for th e entry in column (4), the entry “10%” shall be substituted;

(xxviii) against S. No. 87, for the entry in column (4), the entry “10%” shall be substituted;

(xxix) against S. No. 87B, for th e entry in column (4), the entry “10%” shall be substituted;

(xxx) against S. No. 87C, for th e entry in column (4), the entry “10%” shall be substituted;

(xxxi) after S.No. 96A and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“96B.	48184010	Baby and clinical diapers	10%	-
96C	48184090	Sanitary napkins	10%	-
96D	48184090	All goods other than sanitary napkins	Nil	-
96E	481910	Cartons, boxes and cases, of corrugated paper or paperboard	4%	12”;

(II) in the Annexure, after Con dition No.11, the following shall be inserted, namely:-

Condition No.	Conditions
“12.	The exemptio n shall be applicable to units manufacturing cartons, boxes or cases, as the case may be, starting from the stage of bought out Kraft paper and not having the facility to manufacture Kraft paper in t he same factory.”.

[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India

Note.- The principal notification number 4/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, and last amended vide notification No. 23/2009-Central Excise, dated the 12th August, 2009, published vide number G.S.R. 571(E), dated the 12th Augus t, 2009.