10^th June,  2003.

Notification No. 49 /2003 - Central Excise 

            In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,  1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act,  1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act,  1978 (40 of 1978), the Central Government,  being satisfied that it is necessary in the public interest so to  do,  hereby exempts the goods specified in the Schedule appended hereto,  other than the goods specified in the Annexure  appended  hereto,  and cleared from a unit located in the State of Uttranchal or State of Himachal Pradesh,  from the whole of the  duty of excise or additional duty of excise, as the case may be,  leviable thereon under any of the said Acts.  

Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:‚

(i) The manufacture who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year;

(ii) The manufacturer shall, while exercising the option under condition ( i ), inform in writing to the jurisdictional Deputy Commission of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:‚

(a) name and address of the manufacturer;

(b) location/locations of factory/factories

(c) description of inputs used in manufacture of specified goods;

(d) description of the specified goods produced;

(e) date on which option under this notification has been exercised;

(iii) The manufacturer may, for the current financial year, submit his option in writing on or before the 30th day of November, 2003.

2.    The exemption contained in this notification shall apply only to the following kinds of units, namely:-    

(i) new industrial units, which have commenced commercial production on or after the 7th day of January, 2003, but not later than the 31st day of March, 2007;

(b) industrial units existing before the 7^th day of January,  2003,  but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty five per cent. on or after the 7^th day of January,  2003, but have commenced commercial production from such expanded capacity, not later than the 31st day of March, 2007. 

3.    The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production, whichever is later. 

SCHEDULE 

ANNEXURE

V.Sivasubramanian
Deputy Secretary to  the Government of  India 

F.No. 354/122/2002- TRU

(As amended by Notification No. 27/2004-C.E., dated 9-7-2004, No. 54/2003-C.E., dated 20-6-2003 and No. 76/2003-C.E., dated 5-11-2003)