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Untitled Document

NOTIFICATION NO

49/2003-Central Excise, Dated : June 10, 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 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the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year;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

SI.
No.

Goods or Activity to be exempted

Excise
classification
Heading / Subheading
/tariff
item

Sub-class
under NIC
classification
1998

ITC (HS),
classification
4/6/8 digit

(1)

(2)

(3)

(4)

(5)

1.

Floriculture

-

-

0603/060120/
06029020/
06024000

2.

Medicinal herbs and aromatic herbs-processing

-

-

3.

Honey

-

-

040900

4.

Horticulture and Agro based industries such as

(a) Sauces, Ketchup and the other goods of
heading 2103
(b) Fruit Juices and fruit pulp
(c) Jams, Jellies, vegetable juices, puree,
pickles and other goods of Chapter 20
(d) Preserved fruits and vegetables
(e) Processing of fresh fruits and vegetables
including packaging
(f) Processing, preservation, packaging of
mushrooms.

2103

2202 90 20

20

15135-15137
and 15139

5.

Food processing industry excluding those
included in the negative list as per Annexure

1901 to 1904

6.

Sugar and its by products

-

-

17019100

7.

Silk and silk products

5004, 5005, 5006 or 5007

17116

8.

Wool and wool products

5101 to 5113

17117

9.

Woven fabrics (Excisable ga rments)

-

-

6101 to 6117

10.

Sports goods and articles and equipments for
general physical exercise and equipment for
adventure sports/activities, tourism

9506

11.

Paper and paper products excluding those in
negative list as per Annexure

-

-

-

12.

Pharmaceutical products

3003 to 3006

13.

Information and Communication Technology
Industry Computer hardware Call centres

8471

30006/7

14.

Bottling of Mineral water

2201

15.

Eco-tourism Hotels, resorts, spa, entertainment/
amusement parks and ropeways

-

55101

16.

Industrial gases (based on atmosphere fraction)

17.

Handicrafts

18.

Non-timber forest product based industries.;

ANNEXURE

SI.
No.

Good or Activity not to be exempted

Excise
classification
Chapter/ heading/
sub-heading
/tariff item

Sub-class
under NIC
Classific ation
1998

(1)

(2)

(3)

(4)

1.

Tobacco and tobacco products including cigarettes and pan masala

2401 to 2403 and
2106

1600

2.

Thermal Power Plant (coal and oil based)

40102/40103

3.

Coal washeries or dry coal processing

4.

Inorganic chemicals, excluding medicinal grade oxygen (2804 40 10), medicinal grade hydrogen peroxide (2847 00 00), compressed air (2851 00 30)

28

5.

Organic chemicals excluding Provitamins or vitamins, hormones (2936 or 2937), Glycosides (2938), sugars (2940 00 00) Sugar reproduction by synthesis not allowed as also downstream industries for sugar

29

24117

6.

Tanning and dyeing extracts, tanins and their derivatives, dyes, colours, paints and varnishes, putty, fillers and other mastics,
inks

32

24113/24114

7.

Marble and mineral substances not classified elsewhere

2502 00 00
2503 to 2522,
2525 to 2530

14106/14107

8.

Flour mill or rice mill

1101 00 00

15311

9.

Foundries using coal

10.

Mineral fuels, mineral oils and products of their distillation; Bituminous substances: Mineral waxes

27

11.

Synthetic rubber products

4002

24131

12.

Cement clinkers and asbestos, raw including fibre

2523 10 00, 2524

13.

Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders and other goods of
heading 3601 to 3606)

3601 to 3606

24292

14.

Mineral and chemical fertilizers

3102 to 3105

2412

15.

Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation)

3808

24211/24219

16.

Fibre glass and articles thereof

7019

26102

17.

Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp)

47

21011

18.

Branded aerated water or soft drinks (non-fruit based)

2201 10 20
2202 10 10

15541/15542

19.

Paper

4801

21011to
21019

Writing or printing paper for printing of educational textbooks

4802

Paper or paperboard, in the manufacture of which,-

4802

(i) the principal process of lifting the pulp is done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches

Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped,
Dehradun

4802

Newsprint, in rolls or sheets

4801

Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun

4804

Sanitary towel and tampons, napkins and napkin liners for babies and similar sanitary articles

4818

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

4813

Grease -proof paper

4806 20 00

Toilet or facial tissues and other goods

4803

Paper and paper board, laminated internally with bitumen, tar or asphalt

4807

Carbon or similar copying paper

4809 10

Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics and other goods of tariff item 4811 41 00, 4811 49 00, 4811 51 00 or 4811 59 00

4811 41 00,
4811 49 00,
4811 51 00, or
4811 59 00

Paper and paper board, coated, mpregnated or covered with wax and other goods of tariff item 4811 60 00

4811 60 00

20.

Plastics and articles thereof

3909 to 3915

21.

Industries, notified under the Doon Valley notification [S.O. 102(E), dated the 1st February, 1989] as amended from time to time, issued by the Ministry of Environment and Forests, in the Doon Valley area of the State of Uttranchal..

F.No. 354/122/2002- TRU

V.Sivasubramanian
Deputy Secretary to the Government of India

(Notification No.49/2003-C.E., dated 10-06-2003 as amended by Notification No. 27/2004-C.E., dated 9-7-2004 , No. 54/2003-C.E., dated 20-6-2003 , No. 76/2003-C.E., dated 5-11-2003 and No. 12/2006-C.E., dated 1-3-2006. )