|
I |
Value Based Exemption Notifications for Small Scale Sector. |
| 1. |
Exemption to
first clearances of specified goods upto a value of Rs. 1 Crore, if
CENVAT facility not availed and exemption to goods captively consumed-
Notification No. 8/03-CE dated 1.3.2003.
Ref:
For exemption to goods
specified under Notification Nos. 8/03-CE dated 1.3.2003 when
manufactured on job work basis - please see G.E. No.23.
Ref:
For exemption to goods specified under Notification Nos. 8/03-CE dated
1.3.2003 when cleared by a manufacturer outside the factory for
getting job work done - please see G.E. No. 24.
|
|
II |
Central Excise exemption Notifications under various export promotion
schemes |
|
A |
Special Economic Zones: |
| 2. |
Exemption to all excisable goods produced or manufactured by a unit
when supplied to units located in Special Economic Zone - Notification
No. 58/03-CE dated 22.7.2003. |
| 3. |
Omitted. |
|
B |
EOUs, Units in EPZs, STPs or EHTPs: |
| 4 |
Exemption to specified excisable goods supplied to EOUs or Units located
in STPs or EHTPs - Notification NO. 22/03-CE dated 31.3.2003. |
| 5 |
Concessional rates of excise duties to certain specified excisable goods
produced or manufactured in an EOU, STP Unit or EHTP Unit and cleared
for DTA - Notification No. 23/03-CE dated 31.3.2003. |
| |
5.A |
Exemption to goods produced or manufactured in EOU -Notification
No.24/03-CE dated 31.3.03. |
| 6 |
Exemption to excisable goods for use in gem and jewellery units set
up in SEEPZ -Notification No. 146/89-CE dated 19.5.1989. |
| 7 |
Exemption to excisable goods for use in manufacture of jewellery in
a 100% EOU located in Special Export Oriented Complex at Jhandewalan, New
Delhi - Notification No. 147/89-CE dated 19.5.1989. |
| 8 |
Omitted. |
|
C |
Exemption to export goods for repairs etc.: |
| 9 |
Exemption to excisable goods received for repairs, reconditioning or
re-engineering and exported - Notification No. 138/94-CE dated
10.11.1994. |
|
D |
Exemption to excisable goods sent for trade fair, exhibition etc.: |
| 10 |
Exemption to all excisable goods sent as exhibits in any international
trade fair or exhibition or sent abroad for demonstration or carrying
out tests or trials -Notification No. 263/79-CE dated 22.12.1979. |
| 11 |
Omitted. |
|
III |
Exemption Notifications relating to Goods manufactured in specified
areas |
|
A |
North-Eastern States: |
| 12 |
Exemption to specified goods manufactured by Units located in specified
areas of North Eastern States equal to duty of excise and additional
duty of excise paid in cash -Notification No. 32/99 dated 8.7.1999. |
| 13 |
Exemption to specified goods manufactured and cleared by Units located
in North Eastern States equal to duty of excise and additional duty
of excise paid in cash -Notification No. 33/99-CE dated 8.7.1999.
Ref :
For effective rates of National Calamity Contingent duty on Pan masala
produced in North Eastern States - please see Notfn. No. 27/01-CE dt.
11.5.2001 below Chapter 21.
|
| 14 |
Exemption to goods falling under sub headings 2401.90, 2402.00,
2404.41, 2404.49, 2404.50 and 2404.99 from all the duties of excise
cleared by the Units in North Eastern States, if the duty saved is
utilised for investments in North Eastern States - Notification No.
8/04-Ce dated 21.1.2004. |
| 15 |
Effective rates of all types of excise duties on goods cleared by four
specified Refineries of Assam - Notification No. 29/02-CE dated 13.5.2002.
|
| 15A. |
Exemption to goods falling within the First Schedule and manufactured and cleared from M/s. Brahmaputra Cracker and polymer Limited.
[Notfn. No. 14/07-CE., dt. 1.3.2007] |
|
B |
Jammu & Kashmir: |
| 16 |
Exemption to all goods (except cigarettes, cigars, manufactured tobacco
and substitutes thereof, soft drinks and their concentrate) cleared
from a unit located in the State of Jammu & Kashmir equal to duty
of excise and additional duty of excise paid in cash - Notification
No. 57/02 dated 14.11.2002. |
| 17 |
Exemption to specified goods manufactured by Units located in specified
areas of Jammu & Kashmir equal to duty of excise and additional
duty of excise paid in cash - Notification No. 56/02-CE dated 14.11.2002 |
|
C |
State of Sikkim: |
| 18 |
Exemption to all goods (except as in Annexure I) manufactured and cleared
from units located in specified areas in the State of Sikkim equal to
duty of excise and additional duty of excise paid in cash - Notification
No. 71/03-CE dated 9.9.2003. |
| 19 |
Exemption to all goods (except as per Annexure) cleared from units located
in State of Sikkim equal to duty of excise and additional duty of excise
paid in cash - Notification No. 56/03-CE dated 25.6.2003. |
|
D |
State of Uttranchal & Himachal Pradesh: |
| 20 |
Exemption to the all goods (except as per Annexure I) manufactured by
units located in specified areas in State of Uttranchal & Himachal
Pradesh - Notification No. 50/03-CE dated 10.6.2003. |
| 21 |
Exemption to certain specified goods cleared from units located in the
State of Uttranchal or State of Himachal Pradesh from the whole of the
duty of Excise and Additional duty of Excise -Notfn. No. 49/03-CE dated
10.6.2003 |
|
E |
Kutch (Gujrat): |
| 22 |
Exemption to all the goods (except
as per Annexure I) manufactured by units located in Kutch district of Gujarat
equal to duty of excise and additional duty of excise paid in
cash - Notification 39/01-CE dated 31.7.2001. |
|
IV |
Job work Notifications: |
| 23 |
Exemption to all the goods (except LDO, HSD and Petrol) used in the
manufacture of final products (other than matches) on job work basis
-Notification No. 214/86-CE dated 25.3.1986. |
| 24 |
Exemption to goods specified under Notification Nos. 8/03-CE and 9/03-CE
both dated 1.3.2003 and specified exempted goods of Chapter 84 when
manufactured on job work basis - Notification No. 83/94-CE dated 11.4.1994. |
| 25 |
Exemption to goods specified under Notification Nos. 8/03-CE and 9/03-CE
both dated 1.3.2003 and specified exempted goods of Chapter 84 when
cleared by a manufacturer outside the factory for getting the job work
done -Notification No. 84/94-CE dated 11.4.1994 |
|
V |
Exemption to goods Captively consumed |
| 26 |
Exemption to goods manufactured
in a factory on job work basis for use in specified undertakings who
supply final goods to the Ministry of Defence - Notification No. 70/92-CE
dated 17.6.1992.) |
| 27 |
Exemption to goods manufactured in a factory and captively consumed
for the manufacture of final products, subject to conditions of specified
notifications - Notification No. 83/92-CE dated 16.9.1992. |
| 28 |
Exemption to capital goods and all goods (other than LDO, HSD and petrol)
captively consumed for manufacture of final products (other than matches)
- Notification No. 67/95-CE dated 16.3.1995. |
| 29 |
Exemption to all the excisable goods captively consumed for the manufacture
of specified excisable goods - Notification No. 10/96-CE dated 23.7.1996. |
| 30 |
Exemption to goods manufactured in a workshop and used within the factory
for repairs and maintenance of machinery installed therein - Notification
No. 65/95-CE dated 16.3.1995.
Ref: For exemption to goods
of sub-heading No. 2106.00 and Chapter 24 and captively consumed for
the manufacture of final goods of Chapter 24 please see Notfn. No.
52/02-CE., dt. 17.10.2002 under Chapter 24.
|
| |
30A |
Exemption
from additional duty of excise leviable under Section 85 of the Finance
Act, 2005 in respect of goods, captively consumed - Notifn. No.12/05
CE., dt. 13.5.2005. |
|
VI |
Exemption to goods manufactured in Govt. Factories and supplied
to Defence. |
| 31 |
Exemption to goods supplied for Defence and other specified purposes
-Notification No. 64/95-CE dated 16.3.1995. |
| 32 |
Exemption to goods manufactured in prison, specified units of Defence
Ministry, shipyard, specified tool rooms/institutions and Bharat
Dynamics Ltd. and supplied for specified purposes - Notification No.
63/95-CE dated 16.3.1995. |
| 33 |
Exemption to goods manufactured in Ordnance Factories, Mints and factories
belonging to Central Govt. and supplied for specified purposes - Notification
No. 62/95-CE dated 16.3.1995. |
| 34 |
Exemption to all the goods and materials manufactured by M/s. Nuclear
Fuel Complex, Hyderabad - Notification No. 130/94-CE dated 21.9.1994. |
| 35 |
Exemption to specified goods manufactured in factories belonging to
State Govt. and intended for use in any of its department - Notification
No. 74/93-CE dated 28.2.1993. |
|
VII |
Exemption to Technical, Educational and Research Institutes. |
| 36 |
Exemption to goods produced in a Technical, Educational or Research
Institute during the course of training, experiment or research - Notification
No. 167/71-CE dated 11.9.1971. |
| 37 |
Exemption to specified goods supplied to a Public Funded Research Institution,
University, IIT, IISC, REC or a non-commercial Institution other than
hospital - Notification No. 10/97-CE dated 1.3.1997. |
| 38 |
Exemption for 3 years to patented goods manufactured by an Indian owned
company, National Lab, Public Funded Research Institution or University
- Notification No. 13/99-CE dated 28.2.1999. |
|
VIII |
Exemption to goods produced without aid of power and for units in rural
areas. |
| 39 |
Omitted. |
| 40 |
Exemption of specified goods produced in a Village Industry and marketed
by KVIC - Notification No. 198/87-CE dated 28.8.1987. |
| 41 |
Exemption to specified goods manufactured in a rural area by specified
manufacturers - Notification No. 88/88-CE dated 1.3.1988. |
|
IX |
Exemption to certain goods and industries. |
| 42 |
Exemption to handicrafts, scented chunnam, katha, vibhuti, contraceptives,enamelware,
laminated jute bags, pyrites, fly ash, coke oven and blast furnace gas,
sludge, leather board, animal drawn vehicles, erasers and spent fuller’s
earth - Notification No. 76/86-CE dated 10.2.1986. |
| 43 |
Omitted. |
| 44 |
Exemption to all items of machinery and their components/parts and pipes
required for setting up of water supply plants - Notification No. 3/04-CE
dated 8.1.2004. |
| 44A. |
Exemption to all items of machinery and their components/parts required
for setting up of a project for the generation of power using
non-conventional materials - Notifn. No.33/05-CE., dt. 8.10.2005. |
| 45 |
Exemption to improved chulhas (including smokeless chulhas) made of
metal or pottery - Notification No. 62/91-CE dated 25.7.1991. |
| 46 |
Omitted. |
| 47 |
Exemption to strips of plastics, parts and components of one day alarm
time pieces, flavouring essences, plaster of paris moulds and refractory
containers used as inputs in the manufacture of specified final products
-Notification No. 221/86-CE dated 2.4.1986. |
| 48 |
Exemption to all the goods supplied to UN or an International Organisation
for their official use or for supply to G.O.I. approved projects financed
by them - Notification No. 108/95-CE dated 28.8.1995. |
| 49 |
Exemption to capital goods, components and raw materials cleared
for repair of goods falling under heading Nos. 89.01, 89.02, 89.04,
89.05 (ex-cluding floating or submersible drilling or production platforms)
and 89.06 - Notification No. 82/84-CE dated 31.3.1984. |
| 50 |
Exemption to waste and parings arising during manufacture of exempted
goods-Notification No. 89/95-CE dated 18.5.1995. |
| 51 |
Omitted. |
| 52 |
Exemption to all the goods falling within the Schedule to the Additional
Duties of Excise (Textile and Textile Articles) Act - Notfn. No. 31/04-CE
dt. 9.7.2004. |
|
X |
Notifications prescribing effective rates of duty on the goods of various
chapters. |
| 53 |
Effective rates of additional duty (in lieu of Sales Tax) on specified
goods of Chapter 24 and specified textiles - Notification No. 9/96-CE
dated 23.7.1996. |
| 54 |
Effective rates of duties on specified goods of various Chapters -
Notification No. 10/06-CE dated 1.3.2006. |
| 55 |
Omitted. |
| 56 |
Omitted. |
| 57 |
Effective rates of duty on textile articles falling under Chapters 50
to 63 -Notification No. 30/04-CE dated 9.7.2004. |
| 58 |
Omitted. |
| 59 |
Effective rates of duty on textile articles falling under Chapter 50
to 63 Notfn. No. 29/04-CE dt. 9.7.2004. |
| 60 |
Omitted. |
| 61 |
Exemption and effective rate of duty on specified goods - Notification
No.3/05 - CE dated 24.2.2005. |
| 62 |
Omitted. |
| 63 |
Exemption and effective rate of duty on specified goods - Notification
No.20/05-CE., dt.13.5.2005. |
| 64 |
Exemption to specified goods falling under various chapters -
Notification No. 21/05-CE., dt.13.5.2005. |
| 65 |
Exemption to specified goods falling under various chapters -
Notification No.3/06-C.E., dt.1.3.2006. |
| 66 |
Exemption to specified goods falling under various chapters -
Notification No.4/06-C.E., dt.1.3.2006. |
| 67 |
Exemption to specified goods falling under various chapters -
Notification No.5/06-C.E., dt.1.3.2006. |
| 68 |
Exemption to specified goods falling under
various chapters - Notification No.6/06-C.E., dt.1.3.2006. |
|
XI |
Exemption to certain
goods for rehabilitation work. |
| 69 |
Exemption to certain goods for rehabilitation work in tsunami affected
districts - Notification No.32/05-CE., dt.17.8.2005. |
|
70 |
Exemption on certain goods when cleared against a Served from India Scheme Certificate issued under paragraph 3.6.4 of the Foreign Trade
Policy
[Notifn. no. 34/06-CE., dt. 14.6.2006 as amended by 41/06] |
|
Year-wise
Index to Notification in force as on 1.3.2007 |
|
List of notifications
rescinded/superseded/validity expired during the period from 10.7.2004
to 1.3.2007 |