Bombay Small Scale Industries Association

Letter to Editor

BSSIA/JS/FIN/311/2002 Date:- 21-11-2002

To,
Mr. Jaswant Singh
Hon'ble Finance Minister
Government of India
New Delhi - 110 001

Dear Sir,

Consultation Paper - Task Force on Indirect Tax

In Continuation to our views submitted in the subject matter vide our Letter No. BSSIA/306/2002. We further oppose the following recommendation proposed by the Task Force on Indirect Tax.

1. Raising the Central Excise Duty on Food Products covered under chapter 2 to Chapter 25 From 0 rate of Duty to 8% with CENVAT Credit as shown in the Annexure - B-1.

ANNEXURE B-1

Food products

2002-03	2002-04	2004-05

0%	4% without credit or 8% with Credit	8%

Sr. No.	CH/SH	Description of Goods
1.	01.02	Butter, whether pasteurised or processed
2.	04.03	Cheese, pasteurised or processed
3.	04.04	Other dairy produce; edible products of animal origin, not elsewhere specified or included
4.	09.03	Spices
5.	19.03	Tapioca and sago and substitutes thereof

2002-03	2002-04	2004-05

0%	4% without credit or 8% with Credit	8%
6	0401.11	Flavoured milk whether sweetened or not, put up in unit containers and ordinarily intended for sale
7	0401.12	Skimmed milk powder, specially prepared for feeding infants
8	0401.13	Milk powder, other than powder specially prepared for feeding infants, put up in unit containers and ordinarily intended for sale
9	0401.19	Other milk and cream produced with the aid of power
10	0401.90	Milk or cream concentrated or containing added sugar or other sweetening matter manufactured without the aid of power
11	0501.00	Milk or cream concentrated or containing added sugar or other sweetening matter manufactured without the aid of power
12	0901.00	Coffee, whether or not cured or roasted or decaffeinated; coffee husks andskins; coffee substitutes containing coffee in any proportion
13	0902.00	Tea manufactured by bought leaf factories and cooperative factories
14	1103.00	Tapioca Starch
15	1301.00	Compounded asafetida (hing)
16	1501.00	Animal (including fish) fats and oils, crude, refined or purified
17	1502.00	Fixed vegetable oils, the following, namely, cottonseed oil, neemseed oil,marang oil, silk cotton seed oil, rice bran oil, khakhan oil, palm oil, water melon oil, sal oil, mahua oil, kusum oil, dhupa oil, undi oil, maroti oil, pisa oil, and nahor oil, and their fractions
18	1503.00	Fixed vegetable oils, other than those of heading no. 15.02
19	1504.00	Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined but not further prepared
20	1508.90	Other than linoxyn,-Margarine; edible mixtures or preparations of animal or vegetable fats; animal or vegetable fats and oils boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vaccum or in inert gas or otherwise chemically modified; inedible mixtures or preparations of fats and oils of this chapter
21	1601.90	Preparations of meat, of fish, or of crustaeceans, molluscs or other aquatic invertebrates including sausages and similar products, extracts and juices, prepared or preserved fish and caviar and caviar substitutes, other than those put up in unit containers and bearing a brand name.
22	1901.11	Food preparations of flour, meal, starch or malt extract, not elsewhere specified, put up in unit containers for infant use.
23	1901.19	Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
24	1901.99	Food preparations of flour, meal, starch or malt extract, other than those put up in unit containers.
25	1902.11	Seviyan (vermicelli).
26	1902.90	Pasta---other than those in unit containers.
27	1904.90	Prepared food obtained by the swelling or roasting of cereals-----other thanthose in unit containers Prepared food obtained by the swelling or roasting of cereals-----other thanthose in unit containers.
28	1905.19	Biscuits manufactured without the aid of power.
29	2001.90	Preparations of vegetables, fruit, nuts or other parts of plants including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut paste, fruit juices and vegetable juices, whether or not containing added sugar or other sweetening matter other than those put up in unit containers and bearing a brand name.
30	2001.90	Preparations of vegetables, fruit, nuts or other parts of plants including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut paste, fruit juices and egetable juices, whether or not containing added sugar or other sweetening matter put up in Unit containers and bearing a brand name.
31	2101.30	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
32	2103.90	Sauces, ketchup and the like and preparations therefor; mixed condiments and mixed seasoning; mustard flour and meal and prepared mustard other than those put up in unit containers and bearing a brand name.
33	2103.90	Sauces, ketchup and the like and preparations therefor; mixed condiments and mixed seasoning; mustard flour and meal and prepared mustard other than those put up in unit containers and bearing a brand name.
34	2104.90	Soups and broths and preparations therefor; homogenised composite food preparations other than those put up in unit containers and bearing a brand name.
35	2104.90	Soups and broths and preparations therefor; homogenised composite food preparations other than those put up in unit containers and bearing a brand name.
36	2108.40	Sterilized or Pasteurized Miltone (Veg. protein toned milk).
37	2108.91	Other edible preparations, not elsewhere specified or included and notbearing a brand name.
38	2108.99	Sweetmeats (known as 'misthans' or mithai or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad.
39	2202.30	Soya milk drinks, whether or not sweetened or flavoured.
40	2202.40	Fruit pulp or fruit juice based drinks.

ANNEXURE B-1 (II)

2) Reducing the Central Excise Duty on Following Products From 16% duty to 8%

No.	Chapter Heading No./Sub Heading No.	Product	Proposal	Proposal
1	0401.14	Concentrated (Condensed) Milk, Whether Sweetened or not, put up in unit containers and ordinarily intended for Sale	16%	8%
2	1102.00	Malt	16%	8%
3	1103.00	Starches	16%	8%
4	13.01.10	Lac; gums, resins- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.	16%	8%
5	1507.00	All Products	16%	8%
6	1508.10	Linoxyn	16%	8%
7	1601.10	All Product	16%	8%
8	1702.21	All Product	16%	8%
16%	8%
8	1702.21	All Product	16%	8%
9	1702.29	All Product	16%	8%
10	1702.30	All Product	16%	8%
11	1704.10	All Product	16%	8%
12	1704.90	All Product	16%	8%
13	1801.00	All Product	16%	8%
14	1802.00	All Product	16%	8%
15	1803.00	All Product	16%	8%
16	1804.00	All Product	16%	8%
17	1901.19	All Product	16%	8%
18	1901.91	All Product	16%	8%
19	1901.92	All Product	16%	8%
20	1902.19	All Product	16%	8%
21	1904.10	All Product	16%	8%
22	1905.11	All Product	16%	8%
23	1905.20	All Product	16%	8%
24	1905.31	All Product	16%	8%
25	1905.91	All Product	16%	8%
26	2001.90	All Product	16%	8%
27	2101.10	All Product	16%	8%
28	2101.20	All Product	16%	8%
29	2102.10	Yeasts	16%	8%
30	2102.90	All Product	16%	8%
31	2103.10	Sauces, Ketchup	16%	8%
32	21.04.10	Soups and broths	16%	8%
33	2105.00	Ice cream	16%	8%
34	2107.00	Supari	16%	8%
35	2108.10	Sharbat used for Aerated Water	16%	8%
36	2108.20	Sharbat	16%	8%
37	2108.99	Prasadam bearing Trade/Brand Name	16%	8%
38	2201.19	Water with Brand	16%	8%
39	2201.20	Aerated Water	16%	8%
40	2202.19	Aerated Mineral	16%	8%
41	2202.20	Aerated Water ( Pepsi Cola & Coca Cola)	16%	8%
42	2202.40	Fruit Pulp or Fruit juice base Drinks	16%	8%
43	2202.90	Other	16%	8%
44	2203.00	Vineager	16%	8%
45	2204.10	Denatured ethyl Alcohol	16%	8%

ANNEXURE - B-2, B-3, B-4, B-5 4% to 8% Without CENVAT CREDIT.

ANNEXURE B-2
NON- FOOD PRODUCTS

2002-03	2003-04	2004-05	2005-06

0%	4% without Credit or 8% with credit	8% without Credit or 12% with Credit	16%

S. No.	Chapter	Commodities

1	2710.00	Naptha when supplied to 12 specified power projects
2	2710.00	Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkylbenzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received.
3	2713.00	Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the said Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority.
4	28	Ammonium chloride and manganese sulphate intended for use- (a) as fertilisers; or (b) in the manufacture of fertlisers, whether directly or through the stage of an intermediate product.
5	28, 29 or 30	Anaesthetics.
6	2804.11	Medicinal grade oxygen
7	2804.32	Nitrogen, in liquid form, for use in the processing and storage of semen for artificial insemination of cattle
8	2829.90	Potassium Iodate
9	2847.11	Medicinal grade Hydrogen Peroxide
10	32	Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purpose or for supply to Central Government Departments
11	3204.00 or 3809.00	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles
12	3215.10	Writing ink
13	33	Henna powder, not mixed with any other ingredient
14	3306.00	Toothpowder
15	3401.11 , 3401.12 or 3401.19	Soap, if manufactured under a scheme for sale of Janata soap
16	3401.12	Soap, in or in relation to the manufacture of which, no process has been carried on with the aid of power or of steam
17	3401.13	Laundry soaps produced by a factory owned by the KVIC or any organisation approved by the said commission for the purpose of manufacture of such soaps.
18	3805.19	Turpentine oil, other than that in the manufacture of which any process is ordinarily carried on with the aid of power.
19	3806.19	Rosin, other than that in the manufacture of which any process is ordinarily carried on with the aid of power.
20	3824.90	Ready mix concrete.
21	39.01 or 39.14	Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapter 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96
22	3917.00	Lay flat tubing
23	3920.00	Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes
24	3706.00	Cinematographic films, exposed and developed, whether or not soundtrack
25	3822.00	Chemical reagents
26	39 or 40	Nipples for feeding bottles
27	3904.00	Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty
28	3920.39	Products of jute and phenolic resins manufactured by pultrusion process, containing atleast forty per cent. by weight of jute
29	4005.10	Plates,sheets or strip of unvulcanised compunded rubber, whether or not combined with any textile material, in relation to the manufacture of which no modvat credit is taken
30	4005.20	Compounded rubber, unvulcanised, in primary form, used within the factory of production for the manufacture of excisable goods falling within the schedule
31	4008.11	Plates, blocks of cellular rubber used in the manufacture of parts of Footwear
32	4008.21	Plates, blocks of non-cellular rubber used in the manufacture of parts of footwear
33	4011.90 or 4013.90	Tyres of specified sizes for animal Drawn Vehicles (ADV)
34	4015.00	Surgical rubber gloves
35	4404.20	Veneer sheets and sheets for plywood manufactured without the aid of power
36	4405.10	Wood, continuously shaped etc., manufactured without the aid of power
37	44.06 or 44.07	100% wood free, plain or pre-laminated particle or fibreboard made from sugarcane bagasse or other agrowaste
38	4404.10	Veneer sheets for matches
39	4404.30	Veneer sheets and sheets for plywood used within the factory of production for the manufacture of goods falling under sub-heading No.4410.19 or 4410.90
40	4405.20	continuously shaped etc.used within the factory of production for the manufacture of goods falling under sub-heading No.4410.19 or 4410.90
41	46.01	Manufacturers of straw etc basket ware & meicca ware
42	48	Paper and paperboard or articles manufactured from non conventional raw materials ( upto 3500 MT in a Financial Year)
43	4817.00	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
44	4818.10	Sanitary towels, tampons or napkins
45	48.20	Note-books and exercise books
46	4802.10	Writing paper for text books
47	4802.20	Paper or paer board in the manufacture of which the lifting of pulp is done by hand and if power driven sheet froming equipment is used, the Cylinder Mould Vat does not exceed 40 inches
48	4819.11	Cartons, Boxes for packing of match sticks
49	4823.90	Paper splints for matches, Ashphaltic roofing sheet
50	68 or 69	Stoneware, which are only salt glazed
51	70	Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any department of the Central Government
52	7013.10	Glass beads and glass bangles
53	7101.20	Piezo-electric quartz
54	7319.10	Sewing Needles
55	7323.90	Parts of Table, kitchen or other household articles ( other than pressure cookers)
56	74.09	All goods other than trimmed and untrimmed sheets/ circles ofcopper for handicraft/ utensils
57	7402.00 or 7403.00	Unrefined copper and unwrought copper for handicrafts and utensils
58	7404.10	Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts
59	7408.12 or 7408	Copper wire for zari
60	7409.00 or 74.10	Copper strip and foil for manufacture of zari
61	7418.10	Parts of Table, Kitchen or other household articles
62	8529.00	Television Chassis(Populated printed Circuit Board) used for the manufacture Of Broadcast Television receiver Sets Monochrome),other than video monitors video projectors and Projection television sets
63	8601.00 and 86.06	Rail locomotives, Passenger coaches,Goods vans and wagons, etc., under the ownership and use by Indian Railways or the Konkan Railway Corporation
64	87	Motor vehicles for transport of goods, three wheeled motor vehicles and mulity utility motor vehicles manufactured from duty paid chassis by an independent body builder.
64	87	Motor vehicles for transport of goods, three wheeled motor vehicles and mulity utility motor vehicles manufactured from duty paid chassis by an independent body builder.
65	8705.00	Special purpose motor vehicle like fire fighting vehicles, mobile workshops, mobile radiological units manufactured from duty paid chassis and equipments.
66	9017.10	Drawing and mathematical instruments.
67	9017.90	Parts of drawing and mathematical instruments, used in the manufacture of such instruments.
68	9027.00	Instrument kits manufactured by M/s Hindustan Antibiotics Ltd. for testing narcotics.
69	9102.90	Parts of Watches and clocks of retail sale price not exceeding Rs.500 per piece.
70	9404.00	Rubberised coir mattresses.
71	9504.10	Playing cards.
72	9506.00	Sports goods
73	9603.00	Brooms, brushes and other floor sweepers,and parts thereof, mops, feather dusters; paint pads and rollers
74	9606.10	Buttons and button blanks
75	9608.00 or 9609.00	Parts of pencils including clutch pencils used in the manufacture of such pencils
76	9608.00	Pens and parts thereof of value not exceeding Rs.100 per piece
77	9608.00	Ball point pens including refills for ball point pens and parts thereof of value not exceeding Rs.100 per piece
78	9608.00	Pencils
79	Any Chapter	Specified non-conventional energy devices/systems
80	Any Chapter	Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)
81	Any Chapter	Parts used in the manufacture of locomotives, wagons and coaches covered under 8601 to 86.06, subject to the condition that they are used within the factory of production or in any other factory of the same manufacturer, in the manufacture of goods falling under heading No. 86.01 to 86.06.
82	Any Chapter	Goods captively consumed for fabrication on chassis, mounting/fitting of structure or equipment on a chassis of motor vehicles of heading No. 87.02 or 87.04 subject to the condition that they are manufactured from duty paid chassis.
83	Any Chapter	Mixture of graphite and clay; Aluminium ferrules used for captive consumption in the manufacture of pencils of chapter heading No. 96.08 or 96.09.
84	4901.20	Maps, Globes.
85	7204.21	Waste and scrap arising out of the manufacture of cold rolled stainless steel pattis and pattas.
86	7219.30	Pattis/ pattas when subjected to any process other than cold-rolling.
87	7220.30	Pattis/ pattas when subjected to any process other than cold-rolling.
88	7222.50	S.S.circles used within the factory of production for the manufacture of utensils.
89	7310.00	Metal containers manufactured without power.
90	7325.90	Castings and forgings for the manfr of sewing machines and chaff cutters (toka machines) used for cutting animal fodder.
91	73.12	Metal containers in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power.
92	7602.10	Waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets.
93	Any Chapter	Goods other than (a) electrical stampings and laminations; (b) bearings; and © winding wires if used in the manufacture of power driven pumps for handling water.
94	5801.11,5801.91,5802.415802.51	Woven pile fabrics of wool and other textile materials (other than cotton, man-made or jute), terry towelling & similar woven terry fabrics of other textile materials, tufted textile fabrics, not subjected to any process.
95	90	Knitted/crocheted fabrics of man-made fibres, unprocessed, if no CENVAT credit is availed.
96	60	Knitted/crocheted fabrics of cotton & of other textile materials (unprocessed/processed), if no CENVAT credit is availed.
97	61.01	Knitted/crocheted articles of apparel, if no CENVAT credit is availed.
98	51.52, 53, 54 or 55	Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the KVIC or any organisation approved by the KVIC for the purpose of processing such fabrics.
99	51, 52, 54 or 55	Multiple (folded) or cabled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn, manufactured out of duty paid yarn ofChapters 51, 52, 54 or 55.
100	51.52	Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn, manufactured out of duty paid yarn falling under Chapters 51 or 52.
101	5104.00	Garnetted stock of wool or of fine or coarse animal hair.
102	5106.00	Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account.
103	5106.00	Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets.
104	5106.00	Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn manufactured without the aid of power out of duty paid yarn of Chapters 51, 52, 54 or 55.
105	5106.90	Yarn of carded wool, manufactured without the aid of power.
106	5107.90	Yarn of combed wool, manufactured without the aid of power.
107	5110.00	Woven fabrics of wool when subjected to any one or more of the following processes, namely:-(a) Calendering with plain rollers;(b) Blowing (steam pressing), not processed in a factory having facilities for bleaching, dyeing, printing or any one or more of these processes with the aid of power or steam.
108	5105.10	Carded wool, popularly known as 'lefa' intended for making hand spun yarn of upto 10 counts.
109	5105.10	Carded wool used captively in the manufacture of yarn of wool.
110	5110.00	Fabrics of wool, woven on looms other than handlooms and to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square metre.
111	5110.00	Fabrics woven on handlooms, namely:-(a) certified as "khadi" by the KVIC; or (b) processed without the aid of power or steam; (c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or (d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms.
112	52, 54, 55	Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid.
113	52, 54 or 55	Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account.
114	5205.11	The following goods purchased by a registered Apex Handloom Co- operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :- (a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or (b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content.
115	5205.09	Cotton yarn (other than sewing thread), manufactured without the aid of power.
116	5202.00	Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms.
117	5207.00	Woven fabrics of cotton when subjected to any one or more of the following processes, namely :- (1) Calendering (other than calendering with grooved rollers);(2) Flanellete raising; (3) Stentering; (4) Damping on grey and bleached sorts; (5) Back filling on grey and bleached sorts; (6) Singeing, that is to say,burning away of knots and loose ends in the fabrics; (7) Scouring, that is to say, removing yarn size and natural oil found in cotton; (8) or butta cutting; (9) Curing or heat setting; (10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric;(11) Expanding; or (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.not processed in a factoryhaving facilities for bleaching, dyeing, printing or any one or more of these processes with the aid of power or steam.
118	5207.00	Cotton fabrics intended for use in the manufacture of cotton absorbent lint.
119	5304.00	Sisal and manila fibre and yarn thereof, in relation to the manufacture of which no process is ordinarily carried on with the aid of power.
120	5306.90	Flax yarn, manufactured without the aid of power.
121	5307.11	Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the said Schedule.
122	5307.90	Yarn of jute or other textile bast fibres of heading No. 53.03, manufactured without the aid of power.
123	5308.90	Yarn of other vegetable textile fibres and paper yarn, manufactured without the aid of power.
124	5406.10	Woven fabrics of man made fibres subjected to any one or more of the following processes, namely :- (1) Calendering with plain rollers; (2) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (3) Padding, that is to say, application of natural starch to one or both sides of the fabrics; (4) Back filling, that is to say, application of starch to one side of the fabrics; (5) ropping,that is to say, cutting away mechanically of loose ends from the fabrics;(6) Hydro-extraction, that is to say, mechanically extracting, or mechanically squeezing out water from the fabric; or (7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre not processed in a factory having facilities for bleaching, dyeing, printing or any one or more of these processes with the aid of power or steam.
125	5402.10	Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent.
126	5402.31	Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or tex turised yarn, manufactured without the aid of power out of duty paid yarn falling under Chapter 54.
127	5402.31	Twisted nylon filament yarn manufactured out of nylon filament yarn crimped or textured nylon filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise or the additional duty CVD, has already been paid.
128	5402.32	Twisted polyester filament yarn manufactured out of textured or draw-twisted polyester filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise or the additional duty CVD has already been paid.
129	5402.39 or 5402.59	Twisted polypropylene filament yarn manufactured out of polypropylene filament yarn on which appropriate duty of excise or the additional duty CVD has already been paid.
130	5403.20 or 5403.32	Twisted viscose filament yarn manufactured out of viscose filament yarn including textured viscose filament yarn falling within Chapter 54 of the said Schedule on which the appropriate duty of excise, or the additional duty CVD, has already been paid.
131	5404.10	Nylon monofilament yarn, of denierage 210, 330, 420, 630, 840, 1050, 1260 or 1680, with tolerance of 4 per cent.
132	5404.10	Monofilament of high density polyethylene or polypropylene, if no credit under the CENVAT Credit Rules, has been availed 56, 57 or 63 of the said Schedule
133	5406.21	Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms.
134	5406.21	Fabrics, woven on handlooms and,- (a) processed without the aid of power or steam; or (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms.
135	5406.21	Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, with or without the use of machines.
136	55.09 or 55.10	The following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely:- (a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks;(b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. By weight of the total fibre content;(c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any on or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total.
137	55.11,55.12,55.13 or55.14	Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex HandloomCooperative Society approved by Government of India for the development of Handlooms, other than the following, namely :- (a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and (b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.
138	5501.20	Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre.
139	5510.00	Yarn of artificial staple fibre in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power.
140	5511.00	Fabrics of man made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely :-(a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.
141	5511.21	Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of.
142	5511.21	Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the said Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed one hundred and fifty rupees per square metre and the procedure for end use isallowed if the said fabrics are processed elsewhere than in the factory of production.
143	56.07 or 56.09	All goods made without the aid of power.
144	5607.00	All goods (other than dipped cords falling under sub-heading 5607.90 of the said Schedule) made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable or the additional duty CVD has already been paid.
145	5608.11	Made up fishing nets of man-made textile materials.
146	5608.11	Made up fishing nets of man-made textile materials.
147	5702.11 or 5702.90	Carpet and other textile floor coverings (other than those of heading No. 57.01), knotted woven, tufted or flocked, whether or not made up:- (i) manufactured with the aid of machines; (ii) of coconut fibres (coir) or jute.
148	5703.10	Other carpets and other textile floor coverings, whether or not made up, of coconut fibres (coir).
149	58.01, 58.02, 58.06	All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam.
150	5804.90	Tulles and other net fabrics, not including woven, knitted or crocheted fabrics, lace in the piece, in strips or in motifs, manufactured without the aid of power.
151	5805.00	Embroidery, other than those not subjected to any process.
151	5805.00	Embroidery, other than those not subjected to any process.
152	5805.90	Embroidery in the piece, in strips or in motifs, manufactured without the aid of vertical type automatic shuttle embroidery manufactured without the aid of power.
153	5806.39	The following goods, namely :- (a) Hair belting of wool; (b) Strips of jute made from fabrics on which the appropriate duty of excise under the said Schedule has already been paid and intended for supply to the Indian Army.
154	5807.00	Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
155	5808.10	Braids in the piece, ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, tassels, pompons and similar articles, not subjected to any process.
156	5906.91	Knitted or crocheted rubberised textile fabrics.
157	5906.99	Rubberised textile fabrics, if no CENVAT credit 1944 has been availed.
158	5907.30	Impregnated, coated or covered textile fabrics (except those covered partially or fully with flocks or with preparation containing textile flocks); painted canvas being theatrical scenery, studio back-cloths or the like, manufactured without the aid of power.
159	5907.90	Theaterical scenery, studio back cloths manufactured without the aid of power.
160	5910.00	Unprocessed cotton belting, woven.
161	5911.90	Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics and in respect of use in the said other factory, the procedure set out for end use, is followed.
162	6001.00 or 6002.00	Knitted or crocheted fabrics processed without the aid of power or steam.
163	61 or 62	Raincoats and undergarments.
164	6102.00 or 6202.00	Clothing accessories, whether or not knitted or crocheted.
165	62.01	Woven articles of apparel made of handloom fabrics.
166	6301.00	The following blankets, the value of which does not exceed Rs.150 per square metre, namely:-(a) blankets of wool; (b) blankets of yarn of shoddy falling under heading No.55.09 or heading No.55.10 of the said Schedule.
167	6301.10	Made up textile articles made out of handloom fabrics.
168	3916.10	Plastic canes.
169	4011.10	Tyres for cycles, rickshaws.
170	4013.10	Inner tube, of rubber, for tyres, of a kind used on bicycles, cycle rickshaws and three-wheeled powered cycle rickshaws.
171	5004.11	Silk yarn and yarn spun from silk waste, silk-worm gut,- (i) manufactured without the aid of power; or (ii) manufactured with the aid of power, and containing 85% or more by weight of silk or silk waste.
171	5004.11	Silk yarn and yarn spun from silk waste, silk-worm gut,- (i) manufactured without the aid of power; or (ii) manufactured with the aid of power, and containing 85% or more by weight of silk or silk waste.
172	5005.00	Woven fabrics of silk or of silk waste.
173	5207.00	Cotton fabrics processed without the aid of power or steam.
174	7315.00	Chains of cycle and cycle rickshaws.
175	7326.19	Forging of iron & steel for cycles, rickshaws.
176	7326.21	Tyre bead rings for cycles, rickshaws.
177	8512.00	Dynamos, head lamps, side lamps, tail lamps of cycle and cycle rickshaws.
178	8524.32	Audio Cassettes, recorded.
179	8714.91	Parts of Bicycles and other cycles, not motorized.
180	8413.61	Parts of hand pumps for handling water.
181	8414.91	Parts and accessories of bicycle pumps.
182	8424.10	Mechanical appliances of a kind used in agriculture or horticulture.
183	8424.91	Parts of the above agricultural machinery.
184	8432.00	Agricultural, horticultural or forestry machinery for soil preparation or cultivation, lawn or sports ground rollers.
185	8433.00	Harvesting or threshing machinery, machines for cleaning, sorting, grading eggs, fruit or other agricultural produce.
186	8436.00	Other agricultural, horticultural , poultry keeping or bee-keeping machinery.
187	8437.00	Machines for cleaning, sorting, grading seed, grain or dried vegetables, machines used in milling industry.
188	8452.11	Hand operated sewing machines.
189	8481.20, 8481.92	Bicycle valves and parts thereof.

ANNEXURE B-3
COMMODITIES PRESENTLY ATTRACTING 4%CENTRAL EXCISE DUTY

EFFECTIVE RATE (2002-2003)	2003-2004	2004-2005
4%	8% without credit or 12% with credit	16%
CHAPTER	COMMODITY
30	Unbranded wadding, gauze, bandages
44	Articles of wood other than flush doors
48	Registers, account books etc (but excluding notebooks and exercise books), Paper and Paperboard labels, Paper and paper pulp moulded trays
56	Metallic yarn (imitation zari)
59	Adhesive tape of width less than 20 cm
59	Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles
66	Umbrellas & Sun Umbrellas
66	Walking sticks, seat sticks, whips, riding-crops and the like
68	Articles of mica
68	Lightweight (solid or hollow) concrete building blocks
68	Mosaic tiles, that is to say, tiles known commercially as 'mosaic tiles'
70	Clock or watch glasses, Laboratory , hygenic or pharma glassware
73	Table,kitchen articles of iron and steel other than stoves, presuure cookers (other than parts)
74	Table,kitchen articles of copper (other than parts)
76	Table,kitchen articles of aluminium (other than parts)
82	Knives, Spoons, forks, ladles and similar kitchenware/tableware
84	Crankshafts for sewing machines
84	Power driven pumps for handling water , Bicycle pumps and hand pumps.
87	Bicycles and other cycles, not motorised.
90	Instruments and appliances used in medical , surgical , dental or Vetinary sciences , mechano therapy appliances , specified medical equipment and other goods and X ray apparatus for medical , dental , vetinary use, other than parts and accessories thereof.
94	Kerosene Pressure lanterns.
94	Pre fabricated buildings.
95	Wheeled toys, Dolls and other toys (other than parts and accessories thereof).

ANNEXURE B-4
COMMODITIES PRESENTLY ATTRACTING 8% DUTY

EFFECTIVE RATE (2002-2003)	2003-2004	2004-2005	2005-2006	2006-2007
8% without credit	12%	16%	16%	16%
Chapter	Commodity
34	Candles
52	Cotton yarn
70	Tableware and kitchenware of glass
71	Imitation jewellery
85	Monochrome television receivers
85	Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb
90	Sunglasses for correcting vision
91	Watches and clocks of retail sale price not exceeding Rs 500 per piece
96	Toothbrushes

ANNEXURE B-5 COMMODITIES ATTRACTING 12%CENTRAL EXCISE DUTY

EFFECTIVE RATE (2002-2003)	2003-2004	2004-2005	2005-2006	2006-2007
12%	12%	12%	16%	16%
12%
Sl. No.	Chapter	Commodity
1.	61	Textile fabrics
2.	61	Textile garments
3.	61	Textile made-ups

In Past also, it was being paid by 120 millions Consumers when was 32. They have never opposed the duty hike on these products.
We propose to withdraw the Duty of Excise imposed on Products covered as under self Employment Scheme.

We propose Full Exemption to all Goods covered under Notification 88/88-C.E. dated 1-3-1988 as amended established in Rural Area & Rural Area Should means the are comprised in a village as defined in the revenue records & not as mentioned at Present in the said Notification. India is Consist of Villages and Not of Towns. We also propose the Exemption to be made available to All "Excisable Goods" being manufactured under the Brand Name/Trade Name of Other Person. The Brand Name / Trade Name is Not 'Good' or 'Excisable Goods' So Duty should not be imposed on Brand Name/ Trade Name it violates the basic Principal of IPR (Intelectual Property Rights.)

Thanking you
Yours truly,
For Bombay Small Scale Industries Association

RAKSHPAL ABROL
PRESIDENT

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