Sr.No |
Description |
CED Heading |
Rate of Excise Duty %
(Old) |
Current status after the budget |
1 |
2 |
3 |
4 |
1. |
Moulded Luggage |
4201.10/90 |
16 |
Continued |
2. |
Mat/mating (satranji) |
4601.00 |
Nil |
Continued |
3. |
Parts of hand pump |
8413.91 |
Nil |
4% |
4. |
Parts of electric fans |
8414.99 |
16 |
4% |
5. |
Parts of air conditioners |
8415.00 |
Nil |
16 |
6. |
Parts of refreigerator |
8418.90 |
16 |
16 |
7. |
Parts of filter & Purifying machinery for liquid/gases |
8421.90 |
16 |
16 |
8. |
Parts of dish/bottle washing machines |
8422.90 |
16 |
16 |
9. |
Parts of washing machinery |
8450.90 |
16 |
16 |
10. |
Parts of textile machinery |
8451.90 |
16 |
16 |
11. |
Parts of sewing machines |
8452.90 |
Nil |
16 |
12. |
Parts of computers |
8473.20 |
16 |
16 |
13 |
Parts of typewriters, calculators, accounting and other office machines |
8473.90 |
16 |
16 |
14 |
Plastic processing machinery |
8477.10 |
16 |
16 |
15 |
Parts of plastic processing machinery |
8477.90 |
16 |
16 |
16 |
Parts of evaporation types of coolers |
8479.90 |
16 |
16 |
17 |
Mould & Dies |
8484.10 |
16 |
16 |
18 |
Parts of Moulds |
8480.90 |
16 |
16 |
19 |
Taps, valves and cocks |
8481.80 |
16 |
16 |
20 |
Parts of taps, valves and cocks |
8481.99 |
16 |
16 |
21 |
Gear and Gearing |
8483.00 |
16 |
16 |
22 |
Parts of transformer |
8504.00 |
16 |
16 |
23 |
Parts of Primary cells and Batterie |
8506.00 |
16 |
16 |
24 |
Parts of Accumulators (Auto Batteries) |
8507.00 |
16 |
16 |
25 |
Parts of electric drilling machine & other electro mechanical hands tools |
8508.00 |
16 |
16 |
26 |
Parts of Mixer Grinder |
8509.00 |
16 |
16 |
27 |
Parts of shaver & hair clippers |
8510.00 |
16 |
16 |
28 |
Torch and parts of Torch |
8513.00 |
16 |
16 |
29 |
Parts of hair dryers, water heaters etc. |
8516.00 |
16 |
16 |
30 |
Parts of telephone intercoms |
8517.00 |
16 |
16 |
31 |
Parts of video cassette play/recorders |
8522.00 |
16 |
16 |
32 |
Shell for audio cassettes |
8523.90 / 3926.90 |
16 |
16 |
33 |
Parts of Radio, television |
8529.00 |
16 |
16 |
34 |
Parts of Traffic signal and safety equipment |
8530.00 |
16 |
16 |
35 |
Parts of switches and switchgear assembly, circuit breaker etc. |
8538.00 |
16 |
16 |
36 |
Electrical insulator |
8546.00 |
16 |
16 |
37 |
Parts of railway coach boggie |
8607.00 |
16 |
16 |
38 |
Railway/Tramway fixtures & fittings |
8608.00 |
16 |
16 |
39 |
Parts of four / three wheeler motor vehicles |
8708.00 |
16 |
16 |
40 |
Parts of two wheeler vehicles |
8714.00 |
16 |
16 |
41 |
Parts / acessories of bicycles and other cycles |
8714.00 |
Nil |
4 |
42 |
Spectacle frames, of value below Rs.500 per piece |
9003.11/19 |
Nil |
4 |
43 |
Spectacle frames, of value above Rs.500 per piece |
9003.11/19 |
16 |
4 |
44 |
Parts of Photocopier machines |
9009.00 |
16 |
4 |
45 |
Balance of sensitivity of 5 centigrams or better & parts |
9016.00 |
16 |
4 |
46 |
Drawing or mathematical instruments |
9017.10 |
Nil |
4 |
47 |
Parts of medical Equipments |
9018.00 |
Nil |
4 |
48 |
Parts of Electrical measuring Instruments |
9030.00 |
16 |
16 |
49 |
Parts & Accessories of appliances, instrument of Chapter 90 |
9033.00 |
16 |
4 |
50 |
Parts of Clock |
9114.00 |
16 |
4 |
51 |
Parts of Pistol & Fire arms |
9305.00 |
16 |
4 |
52 |
Parts of ammunition |
9306.00 |
16 |
4 |
53 |
Seats and parts thereof |
9401.00 |
16 |
4 |
54 |
Other Furniture and parts thereof |
9403.00 |
16 |
4 |
55 |
Lamps / lighting fittings and parts thereof |
9405.00 |
16 |
4 |
56 |
Toys |
9503.00 |
Nil |
4 |
57 |
Broomes and brushes |
9603.00 |
Nil |
4 |
58 |
Hand sieves |
9604.00 |
16 |
4 |
59 |
Button and button blanks |
9606.10 |
Nil |
4 |
60 |
Pen and ball point pen of value exceeding Rs.100 per piece and parts thereof |
9608.00 |
16 |
4 |
61 |
Pen and ball point pen of value exceeding Rs.100 per piece and parts thereof |
9608.00 |
Nil |
4 |
62 |
Combs and hair pins |
9615.00 |
Nil |
4 |
63 |
Vaccum Flask and parts of flasks |
9617.00 |
16 |
4 |
* Exemption under Notification No.6/2002 Dated 1.3.02 |
* If Cenvat on inputs is not availed, if SSI exemption under 9/2002 is claimed then 9.6% |
* If credit availed without SSI then normal duty of 16% |