Budget Proposals For Food Industry 2003-2004 Explanatory Notes To Notifications     EXCISE           Chapter 1 to 8: No change           Chapter 9: Tea and tea waste has been exempted from excise duty of Re.1 per kg. (refer S.No.1 of the notification No. 6/2002 - Central Excise, dated 01.03.2002, as amended by the notification No. 6/2003-Central Excise, dated 01.03.2003) and in its place, an additional duty of excise @Re.1 per kg. By way of surcharge, has been levied, (refer clause 149 of the Finance Bill, 2003). However, green tea, tea manufactured by a co-operative society and bought leaf factory have been exempted from, this additional duty of excise. (refer notification No. 13/2003-Central Excise, dated 01.03.2003).           Chapter 10: No change           Chapter 11: 11.1 A new chapter not in chapter 11 has been inserted so as to provide that in relation to products of heading N0. 11.03, labeling or re-labeling of containers and repacking from bulk packs to retail packs and adoption of any other treatment to render the product marketable to consumer, shall amount to "manufacture". (refer clause 147 of the Finance Bill, 2003)           Chapter 12: No change           Chapter 13: 13.1 Exemption available to Katha (Catechu), under S. No. 6 of notification 76/86-CE has been modified vide S. No. 1 of the Notification No. 16/2003-CE dated 1st March, 2003, so as make it clear that the exemption will not apply to Gambier.           Chapter 14: No change           Chapter 15: 15.1 Excise duty at the rate of 8% imposed on refined oils, vanaspati, bakery shortening and margarine and other similar edible preparations, bearing a brand name and put up in unit containers for retail sale. (refer clause 147 of the Finance Bill, 2003 and notification no. 6/2002 dated 01.03.2002, as amended by notification no. 6/2003-CE dated 01/03/2003.) 15.2 A new chapter note in Chapter 15 has been inserted so as to provide that in relation to products of sub-heading Nos. 1502.00, 1503.00, 1504.00 and 1508.90, labeling or re-labeling of containers and repacking from bulk packs to retail packs and adoption of any other treatment to render the product marketable to consumer, shall amount to "manufacture" vide clause 147 of the Finance Bill, 2003.           Chapter 16: No change           Chapter 17: 17.1 Excise duty on sugar confectionery (excluding white chocolate and cocoa based confectionery) has been reduced from 16% to 8%(refer to Sl. No. 247 of notification No. 6/2002-Central Excise as amended by the notification 6/2003-Central Excise dated 1st March, 2003). Abatement from RSP has been consequently reduced from 40% to 35%(refer to Sl. No. 5 of notification No. 13/2002-Central Excise as amended vide notification 11/2003-Central Excise dated 1st March, 2003).           Chapter 18: No change           Chapter 19: 19.1 Excise duty on biscuits has been reduced from 16% to 8% (refer to Sl. No. 248 of notification No. 6/2002-Central Excise as amended by the notification 6/2003-Central Excise dated the 1st March, 2003). Abatement from RSP has been consequently reduced from 40% to 35% (refer to Sl. No. 12 of notification No. 13/2002-Central Excise (N.T.) as amended vide notification 11/2003-Central Excise (N.T.), dated the dated 1st March, 2003).           Chapter 20: No change           Chapter 21: 21.1 Excise duty on scented supari has been reduced from 16% to 8%. (refer Sl. No. 249 of notification no. 6/2002-Central Excise as amended by the notification 6/2003-Central Excise dated the 1st March 2003). Abatement from RSP has been consequently reduced from 35% to 30% (refer to Sl. No. 5 of notification No. 13/2002-Central Excise as amended vide notification 11/2003-Central Excise, dated 1st March, 2003). Special excise duty on preparations for lemonades or other beverages intended for use in the manufacture of aerated water has been reduced from 16% to 8% vide clause 147 (b) of the Finance Bill, 2003. Now the total duty will be 24% advalorem (Cenvat + SED).           Chapter 22: 22.1 Special excise duty on aerated waters has been reduced from 16% to 8% vide clause 147 of the Finance Bill, 2003. Now, the total duty will be 24% advalorem (Cenvat + SED). Abatement from RSP has been consequently reduced from 35% to 30% (refer to Sl. No. 23 of notification No. 13/2002-Central Excise (N.T.) as amended vide notification 11/2003-Central Excise (N.T.) dated 1st March, 2003).           Chapter 70: 70.07 Glass Jars 16%           Chapter 72: 7208 5mm Steel Plate for OTS cans 16%.