Excise Duties W.E.F. 01-03-2002

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Sr.No	Description	CED Heading	Rate of Excise Duty % (Old)	Current status after the budget
1	2	3	4	Current status after the budget
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%

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