Exemptions to Specified Goods from Payment of Excise Duty Cleared from Unit Located in the State of Jammu and Kashmir
Central Excise Notification No. 57 dated 14th November 2002 (As amended by Notification No. 5 dated 13th February 2003)
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 goods specified in Annexure appended hereto, and cleared from a unit located in the State of Jammu and Kashmir, 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 utilization of CENVAT credit under the CENVAT Credit Rules, 2002.
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 utilization of CENVAT credit under the CENVAT Credit Rules, 2002, to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th day of the next month in which the duty has been paid.
(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 utilization of CENVAT credit under the CENVAT Credit Rules, 2002, during the month under consideration to the manufacturer by the 15th day 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 the Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th day 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 production on or after the 14th day of June 2002.
(b)���� Industrial units existing before the 14th day of June 2002, but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty five per cent on or after 14th day of June 2002.
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 in the Official Gazette or from the date of commencement of commercial production whichever is later.
1.����� Cigarettes/ cigars of Tobacco;
2.�������� Manufactured tobacco and substitutes thereof;
3.�������� Soft drinks and their concentrates.
SCHEDULE
|
S. No. |
Goods manufactured by the following Activities or Industries |
|
(1) |
(2) |
|
1. |
Food Processing and Agro based Industries (Excluding Conventional Grinding/ Extraction Units) such as:
(a) Sauces, Ketchup;
(b) Fruit Juices and Fruit Pulp;
(c) Jams, Jellies, Vegetable Juices, Puree, Pickles;
(d) Fruit Waxing, Packaging, Grading |
|
2. |
Leather Processing and Leather Goods |
|
3. |
Tissue Culture |
|
4. |
Silk Reeling Yarn, Yarn Spun from Silk Waste and
Woven Fabrics of Silk or Silk Waste |
|
5. |
Wool and Woven Fabrics of Wool |
|
6. |
Woven Fabrics of Cotton |
|
7. |
Floriculture |
|
8. |
Medicinal Herbs - Processing |
|
9. |
Green House only in Ladakh |
|
10. |
Computer Hardware/ Electronics (Integrated Circuits and Micro Assemblies) |
|
11. |
Sports Goods and Articles and Equipment for General Physical Exercise |
|
12. |
Auto Ancillaries |
|
13. |
Eco- Tourism: Hotels, Houseboats, Resorts, adventure and leisure sports, amusement parks, cable car, Guesthouse only in Ladakh. |
|
14. |
Handicrafts |
|
15. |
Precision Engineering |
|
16. |
Exploration of Minerals |
Explanation: For the removal of doubts, it is hereby declared that for the purpose of this notification, �mineral� does not include crude petroleum oils and the expression �Exploration of mineral� shall be construed accordingly.