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Notification No- 28/2006-CE(N.T.) dated 29.12.2006
Amendments in the notification - Abatement as a percentage of retail sale price

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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl.No. Notification Number and Date Amendment
(1) (2) (3)
1. 2/2005-C.E. (N.T.),dated the 7th January,2005 vide G.S.R.10(E) dated the 7th January,2005 (i) In the said notification, for the words “Chapter or Heading No. or Sub-Heading No.”, wherever they occur, the word “Chapter” shall be substituted;
(ii) In the Table,-
(a)against Sl. No. 1, for the entry in column (2), the entry “30” shall be substituted;
(b)against Sl. No. 2, for the entry in column (2), the entry “30” shall be substituted;
(iii) for the Explanation at the end of the notification, the following shall be substituted, namely-
“Explanation 1.-For the purposes of this notification,”retail sale price” means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order,1995.
Explanation 2.- For the purposes of this notification, "Patent or proprietary medicaments" means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely:-
(a) the Indian Pharmacopoeia;
(b) the International Pharmacopoeia;
(c) the National Formulary of India;
(d) the British Pharmacopoeia;
(e) the British Pharmaceutical Codex;
(f) the British Veterinary Codex;
(g) the United States Pharmacopoeia;
(h) the National Formulary of the U.S.A.;
(i) the Dental Formulary of the U.S.A.; and
(j) the State Pharmacopoeia of the U.S.S.R.,or which is a brand name, that is, a name or a registered trade mark under the Trade marks Act, 1999 (47 of 1999), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person.”.
2. 2/2006-C.E. (N.T.), dated the 1st March,2006 vide G.S.R. 113(E) dated the 1st March,2006 In the Table annexed to the said notification,-
(i) against S. No. 46, for the entry in column (2), the entry “3808” shall be substituted;
(ii) after S. No. 46, the following S. No. and entries shall be inserted, namely:-
 
(1) (2) (3) (4)
“46A 3808 93 40 Plant- growth regulator 30%”;


(iii) after S. No. 70 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
 

(1) (2) (3) (4)
“70A 8443 Facsimile machines 40%”;


(iv) against S. No. 73, in the entry in column (2), the figures “8470 40” shall be omitted;
(v) after S. No. 75 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
 

(1) (2) (3) (4)
“75A 8508(except 8508 70 00) Vacuum cleaners with self-contained electric motor 40%”;


(vi) against S. No. 76, in the entry in column (3), for the last word “motor”, the words and figures “motor, other than vacuum cleaners of heading 8508” shall be substituted;
(vii) against S. No. 80, -
(a) for the entry in column (2), the entry “8517” shall be substituted;
(b) in the entry in column (3), the words “facsimile machines” shall be omitted;
(viii) against S. No. 81, in the entry in column (2), figures“8520” shall be omitted;
(ix) against S. No. 83, for the entry in column (3), the entry “Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs” shall be substituted;
(x) against S. Nos. 84 and 85, the entries in column (2), (3) and (4) shall be omitted;
(xi) for S. No. 86 and the entries relating thereto, the following entries shall be substituted, namely:-
 

(1) (2) (3) (4)
“86. 8517 or 8525 Cellular or mobile phones 40%
86A 8527 Pagers 40%”;


(xii) against S. No. 90, for the entry in column(2), the entry “8536 (except 8536 70 00)” shall be substituted; and
(xiii) against S. No. 98, the entries in columns (2), (3) and (4) shall be omitted.
 

2. This notification shall come into force on the 1st day of January, 2007.

(Gaurav Sinha)
Under Secretary to the Government of India


[F.No. 354/12/2006-TRU(Pt)]

Note:

(1) The principal notification No. 2/2005-Central Excise (N.T.) dated the 7th January, 2005 was published in the Gazette of India, vide number G.S.R. 10(E), dated the 7th January, 2005 and was last amended vide notification No. 4/2005-Central Excise (N.T.) ,dated the 23rd February ,2005, vide number G.S.R. 91(E), dated the 23rd February,2005 .

(2) The principal notification No. 2/2006-Central Excise (N.T.) dated the 1st March,2006 was published in the Gazette of India, vide number G.S.R. 113 (E) dated the 1st March,2006 and was last amended vide notification No. 24/2006-Central Excise (N.T.) ,dated the 14th November,2006, vide number G.S.R. 699 (E), dated the 14th November,2006.