Notification No. 33 dated 8^th July 1999 (As amended by Notification No. 45/99, 1/00, 3/00, 1/2001, 6/2001, 35/2001, Notification No. 11 dated 1^st March 2002, Notification No. 61 dated 23^rd December 2002, Finance Bill 2003-2004 effective from 8^th July 1999)

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 (Textile and Textile Articles) Act, 1978(40 of 1978), of the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods, -

(a)��� specified in the Schedule appended to this notification other than goods falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) and cleared from a unit located in the State of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh, as the case may be, or

(b)��� from so much of the duty of excise leviable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001.

2.������� The exemption contained in this notification shall be given effect to in the following manner, namely: -

(a)��� The manufacturer shall submit a statement of the duty paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001 to the Assistant commissioner or Deputy Commissioner of Central Excise, as the case may be, by the 7^th of the next month in which the duty has been paid from the account current.

(b)��� The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001 during the month under consideration to the manufacturer by the 15^th of the next month.

������� Provided that such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification.

(c)��� If there is likely to be any delay in the verification, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15^th of the next month to the month under consideration, and thereafter may adjust the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer.

3.������� The exemption contained in this notification shall apply only to the following kind of units namely: -

(a)��������� New industrial units, which have commenced their commercial product on or after the 24^th day of December 1997,

(b)��� Industrial units existing before the 24^th day of December, 1997 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 24^th day of December, 1997.

4.���� 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 or from the date of commencement of commercial production whichever is later.

Provided that exemption contained in this notification shall not be applicable to -

(a)������ cigarettes falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and

(b)������ pan masala containing tobacco, falling under sub-heading No. 2106.00 or 2404.49, as the case may be, of the First Schedule or the Second Schedule to the said Central Excise Tariff Act.

(To be effective from 8^th July 1999)

 

Provided that the exemption contained in this notification shall not be applicable to the goods falling under Chapter 24

(To substitute the above proviso from 1^st March 2001)

SCHEDULE

1. Fruit and Vegetable Processing:

(i) Canned or Bottled products

(ii) Aseptic Packaged products

(iii) Frozen products

(iv) Dehydrated products

(v) Oleoresins

2. Meat and Poultry Products:

(i) Meat products (buffalo, sheep, goat and pork)

(ii) Poultry Production

(iii) Egg Power Plant

3. Cereal Based Products:

(i) Maize milling including starch and its derivatives

(ii) Bread, Biscuits or Breakfast Cereals

4. Consumer Industry:

(i) Snacks

(ii) Non-Alcoholic beverages

(iii) Confectionery including chocolate

(iv) Pasta Products

(v) Processed spices

(vi) Processed Pulses

(vii) Tapioen Products

5. Milk and Milk-based Products:

(i) Milk Powder

(ii) Cheese

(iii) Butter/ Ghee

(iv) Infant food

(v) Weaning Food

(vi) Malted milk food

6. Food Packaging

7. Paper products

8. Jute and Mesta Products

9. Cattle or Poultry or Fishery Feed Production

10.��������� Edible Oil processing or Vanaspati

11.��������� Processing of Essential Oils and Fragrances

12.��������� Processing and Raising of Plantation crops or Tea or Rubber or Coffee or Coconut

13.��������� Gas based Intermediate Products:

(i) Gas exploration and Production

(ii) Gas Distribution and Bottling

(iii) Power Generation

(iv) Plastics

(v) Yarn Raw Material

(vi) Fertilizers

(vii) Methanol

(viii) Formaldehyde and FR Resin Melamine and MF Resin

(ix) Methylamine or Hexamethylene Tetranine or Ammonium Bi-Carbonate

(x) Nitric Acid and Ammonium Nitrate

(xi) Carbon Black

(xii) Polymer Chips

14.��������� Agro Forestry

15.           Horticulture

16.           Mineral based

17.           Floriculture

18.��������� Agro based