CHENNAI II COMMISSIONERATE
692 MHU COMPLEX NANDANAM CHENNAI-35
TRADE NOTICE
NO: 12 / 2003 DATED: 16 -04-03.
SUB: Central Excise- Communication of Notifications-Reg
****
The following Notifications issued by
the Government of India, are communicated herewith for information to the
Trade.
1.
Notification
No. 19/2003 CE dated 05-03-2003.
2.
Notification
No. 21/2003 CE dated 31-03-2003.
. 3. Notification No. 22/2003 CE dated
31-03-2003.
4. Notification
No. 23/2003 CE dated 31-03-2003
5. Notification
No. 25/2003 CE dated 31-03-2003
6. Notification
No. 26/2003 CE dated 31-03-2003
7. Notification
No. 27/2003 CE dated 31-03-2003.
8. Notification
No. 28/2003 CE dated 31-03-2003
9.
Notification No. 29/2003 CE dated
01-04-2003
10.
Notification
No.30/2003 CE dated 01-04-2003.
11. Notification
No. 31/2003 CE dated 01-04-2003
The contents of this Trade Notice may please be
brought to the notice of all the constituent members of your Association and
the manufacturers in particular.
(Issued from file C.No. IV/16/217/2003 CX POLICY)
-Sd-
(K.R.UDAY BHASKAR)
ADDITIONAL COMMISSIONER (TECH)
To
The Trade and
Field formations as per Mailing List.
31st
March, 2003
Notification No. 22 /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 Additional Duties of Excise (Textile
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,-
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(a) |
all
goods specified in Annexure I to this notification, when brought in
connection with, - |
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(i) |
Manufacture
and packaging of articles or for production or packaging or job work for
export of goods or services, into export oriented undertakings (hereinafter
referred to as the user industry) other than those units referred to in
clauses (b) to (c); |
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(ii) |
Manufacture
or development of software, data entry and conversion, data processing, data
analysis, control data management or call center services for export, into
Software Technology Park (STP) Unit or a unit in Software Technology Park
Complex under the hundred percent export oriented scheme (hereinafter
referred to as the user industry ); or |
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(iii) |
the
manufacture or development of electronics hardware or electronic hardware and
software in an integrated manner for export, into Electronics Hardware
Technology Park (EHTP) unit or a unit in an Electronic Hardware Technology
Park Complex (EHTP) under the hundred percent. export oriented Scheme (
hereinafter referred to as the user industry); or |
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(b) |
all
goods specified in Annexure II to this notification, when brought in
connection with production, manufacture or packaging of goods as specified in
Annexure-III for export, into export oriented undertaking in horticulture,
agriculture and animal husbandary sector (hereinafter referred to as the user
industry); or |
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(c) |
all
goods specified in Annexure IV to this notification, when brought in
connection with production, manufacture or packaging of aquaculture products
for export, into export oriented undertaking in aquaculture sector (
hereinafter referred to as the user industry); or |
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(d) |
all
goods specified in Annexure V to this notification, when brought in
connection with quarrying of granite by export oriented undertaking engaged
in processing and manufacture or production of articles of granite for
export( hereinafter referred to as the user industry), |
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from
the whole of,- |
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(i) |
the
duty of excise leviable thereon under section 3 of the Central Excise Act,
1944 (1 of 1944); |
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(ii) |
the
additional duty of excise, if any, leviable thereon under section 3 of the
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of
1957); and |
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(iii) |
the
additional duty of excise, if any, leviable thereon under section 3 of the
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 ( 40 of
1978), |
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subject
to following conditions, namely:- |
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(1) |
the
user industry brings the excisable goods directly from the factory of
manufacture or warehouse; |
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(2) |
all
excisable goods so brought are used by the user industry specified in clauses
(a) to (d) for the purposes specified therein; |
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(3) |
the
user industry disposes of the said goods or the articles produced,
manufactured, processed or packaged in such user industry, or the waste,
scrap and remnants arising out of such production, manufacture, processing or
packaging in the manner as provided in the Export and Import Policy and in
this notification; |
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(4) |
the
user industry executes a bond with the Deputy Commissioner of Central Excise
or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs
or Assistant Commissioner of Customs, as the case may be, (hereinafter
referred to as the said officer) in the prescribed form and for such sum as
may be specified by the said officer for the proper account of the receipt,
storage and utilization of such goods, to achieve positive Net Foreign
exchange Earning and comply with the conditions stipulated in this
notification and the Export and Import Policy, and binding itself to pay on demand,- |
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(a) |
an
amount equal to duty leviable on the goods and interest at the rate specified
in the notification of the Government of India, Ministry of Finance,
Department of Revenue issued under section 11 AB of Central Excise Act, 1944
(1 of 1944) from the date of duty free procurement of the said goods till the
date of payment of such duty, if |
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(i) |
in
the case of capital goods, such goods are not proved to the satisfaction of
the said officer to have been installed or otherwise used within the user
industry within a period of one year from the date of procurement thereof or
within such extended period not exceeding five years as the said officer may,
on being satisfied that there is sufficient cause for not using them as above
within the said period, allow ; |
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(ii) |
in
the case of goods other than capital goods, such goods as are not proved to
the satisfaction of the said officer to have been used in connection with the
production or packaging of goods for export out of India or cleared for home
consumption within a period of three years from the date of procurement
thereof or within such extended period as the said officer may, on being
satisfied that there is sufficient cause for not using them as above within
the said period, allow; |
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(iii) |
in
the case of |
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(a) |
goods
produced or packaged, such goods have not been exported out of India, and |
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(b) |
unused
goods (including empty cones, bobbins or containers, if any, suitable for
repeated use) as have not been exported or cleared for home consumption, |
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within
a period of one year from the date of procurement of such goods or within
such extended period as the said officer may, on being satisfied that there
is sufficient cause for not using them as above within the said period,
allow, |
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(b) |
in
case of failure to achieve the positive Net Foreign exchange Earning, the
duty equal in amount to the portion of the duty leviable on the said goods
but for the exemption contained in this notification and the duty so payable
shall bear the same proportion as the unachieved portion of Net Foreign
exchange Earning bears to the positive Net Foreign exchange Earning to be
achieved along with interest at the rate of as specified in the notification
of the Government of India, Ministry of Finance, Department of Revenue issued
under section 11 AB of the Central Excise Act, 1944, from the date of
procurement of the said goods till the payment of such duty. |
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(5) |
the
manufacturer of said goods follows the procedure contained in rules 11and 20
of the Central Excise Rules, 2002; |
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(6) |
the
user industry follows the procedure contained in Central Excise (Removal of
Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,
2001, with the modification that certificate in Form C.T.- 3 Annexed to this
notification as Annexure-VI, shall be used by the Central Excise Officer in
charge of user industry in place of the application in the Form annexed to
that rules. |
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2.
The said officer may, subject to such conditions and limitations as may be
imposed by him and subject to the provisions of the Export and Import policy,
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(i) |
permit
the goods or goods partially processed, manufactured, produced or packaged in
the user industry to be taken outside the user industry without payment of
duty, for the purposes of repairs, processing, testing, display or job-work
or any other operation necessary for manufacture of the final product and to
be returned to the user industry thereafter or remove the same without
payment of duty under bond for export from job-workers premises: |
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Provided
that waste or scrap or remnants generated during such processes at the job
workers premises is either returned to the user industry or is cleared on
payment of duty as if cleared into Domestic Tariff Area by the said user industry; |
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(ii) |
permit
the goods processed, manufactured, produced or packaged to be supplied or
transferred from a user industry to another unit, or unit in the special
economic zone (SEZ), or Software Technology Parks (STP) unit or Electronic
Hardware Technology Park ( EHTP) unit, as the case may be, for any of the
purposes as specified in clauses (a) to (d), or for export; |
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(iii) |
permit
to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and
patterns or drawings from the premises of the user industry to the premises
of the sub-contractors subject to the condition that the goods so removed
shall be brought back to the premises of such user industry on completion of
job work, within a period fixed by the said officer; |
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(iv) |
permit
the capital goods to be supplied or transferred to another unit in special
economic zone ( SEZ) or Software Technology Park ( STP) unit or Electronic
Hardware Technology Park( EHTP) unit or to another export oriented
undertakings, as the case may be, for use within the unit; |
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(v) |
permit
the goods or goods partially processed or manufactured or packaged therefrom
in the unit to be taken out of India for the purpose of processing if such
processing is not available in India, after the approval of the Board of
Approval, without payment of duty and to be returned to the unit thereafter,
subject to such condition or limitation, as may be specified by him in this
behalf; |
3.
Subject to the satisfaction of the said officer, duty shall not be leviable in
respect of -
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(i) |
the
goods when used by the unit engaged in the development of software for
imparting training (including commercial training) subject to the condition
that the unit imparting such training had achieved positive Net Foreign
exchange Earning (NFE) prescribed in the Export and Import Policy and that no
computer terminal shall be installed out side the premises of such user
industry for this purpose; |
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(ii) |
the
goods when used by the unit engaged in the development of software for the
purposes of development or testing of software for export and for the
purposes of providing consultancy services for development of software
"on-site" abroad subject to the conditions and the procedure
specified by the said officer in this behalf; |
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(iii) |
the
capital goods or reject, waste or scrap material, if such goods are destroyed
within the user industry in the presence of the central excise officer or out
side the user industry, where it is not possible or permissible to destroy
the same within the user industry: |
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Provided
that the remnants, remains or scrap after such destruction, if cleared into
Domestic Tariff Area, applicable duty shall be levied on such goods: |
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Explanation. The
consultancy fees received by software delopment units in convertible foreign
currency for consultancy service for development of software on site abroad
shall be deemed to be export for the purposes of fulfillment of positive Net
foreign exchange Earning under this notification. |
4.
The user industry engaged in the processing or manufacture or production of
articles of granite for export as specified in clause (d) in the opening
paragraph, may be allowed to take the goods, as specified in Annexure- V, out
of the bonded premises to the granite quarries for the purposes of quarrying of
granite subject to the following conditions, namely-
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(i) |
the
quarries are in the name of the user industry either on lease basis or on
ownership basis. The location and area of quarries or any subsequent change
in location of quarry or quarries at a later stage shall be intimated by the
user industry to the Development Commissioner and the said officer; |
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(ii) |
the goods are used by the user
industry for the purpose of quarrying of granite meant for further processing
or manufacture or production of articles of granite for export by its own
export oriented undertaking; |
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(iii) |
the
user industry maintains a proper account of receipt, consumption and
utilisation of the goods and, of granite so quarried and transferred to its
processing unit or to any other export oriented undertaking or unit in
special economic zone, and shall submit such accounts periodically to the
Development Commissioner of the special economic zone and to the said
officer, in such form and in such manner as may be laid down by the Development
Commissioner or the said officer, as the case may be. |
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(iv) |
the
said officer may, subject to such conditions and limitations as he may
specify and subject to the provisions of the Export and Import Policy, allow
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(a) |
the
user industry to supply granite so quarried to other export oriented
undertaking or units in the special economic zone without payment of duty; |
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(b) |
the
goods to be taken out temporarily without payment of duty for repairs and
return thereof; |
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(c) |
the
user industry to export the goods; |
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(d) |
destruction
of obsolete capital goods without payment of duty, if such goods are
destroyed in the presence of the Customs or Central Excise Officer; |
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(v) |
the
goods shall not be transferred or shifted to any other site or quarry owned
or taken on lease by the user industry without permission of the said
officer; |
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(vi) |
the
accounts of the goods used at the quarrying site shall be kept in the site in
a properly constructed office to enable the verification of the same as and
when required; and |
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(vii) |
the
granite so quarried shall be removed from the quarry site only for supply to
units own processing unit or for supply to an other export oriented
undertaking or the units in the special economic zone engaged in processing
or production or manufacture of articles of granite and export thereof and
shall not be allowed to be exported as such or to be cleared in Domestic
Tariff Area. |
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5.
Notwithstanding anything contained in this notification, the said officer may
permit the user industry engaged in,-
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(a) |
processing
of agriculture products referred to in sub-clause (i) of clause (a) of
opening paragraph of this notification to take out goods as specified at Sl.
Nos. 14 to 26 in Annexure-I ; and |
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(b) |
production
or manufacture or packaging of articles as specified in clause (b) of opening
paragraph of this notification to take out goods as specified at Sl. Nos. 4
to 12 in Annexure-I, |
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to
the fields and farms of contract farmers of the user industry for production
or in connection therewith; and to bring back the produce to the user
industry for exports, in accordance with the provisions of Export and Import
Policy and Handbook of Procedures, Volume-I and subject to the following
conditions:- |
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(i) |
the
user industry shall produce an agreement between it and contract farmer(s) to
the said officer; |
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(ii) |
in
case of user industry other than those which are in existence for less than
two years, they shall be required to furnish a bank guarantee equal to the
total duty foregone on the goods so transferred to the fields or farms of
contract farmers; |
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(iii) |
prior
to procurement of the goods, the user industry shall apply to the said
officer, giving the details, such as, number of contact farmers and location
of their farms, measurement of the farms or fields under contact farming,
input-output norms of production as fixed by Directorate General of Foreign
Trade and their projected requirements and after examination of the such
projected requirement, the said officer, shall give permission for the procurement
of the same on annual basis; |
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(iv) |
in
case of failure of the user industry to bring back the agriculture or
horticulture produce so produced in the fields or farms of contract farmers
to the user industry, as per the norms notified by the Directorate General of
Foreign Trade, within the same season or such extended period as may be
permitted by the Commissioner of Customs or Commissioner of Central Excise,
as the case may be, due to any reason including natural calamity or loss of
crop, the user industry shall be required to pay the duty equal to the duty
foregone on the inputs so taken out to the fields or farms of the contract
farmers; |
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(v) |
the
goods allowed to be transferred to the fields or farms of the contract
farmers, at any point of time as may be decided by the said officer, the user
industry shall be required to account for the goods so transferred to the
fields or farms of the contract farmers; |
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(vi) |
in
case of non-accountal of goods so transferred or use of the goods in farms or
fields other than those declared to the said officer, the user industry shall
pay duty foregone on such un-accounted goods alongwith the interest as the
rate as specified in the notification of the Government of India, Ministry of
Finance, Department of Revenue issued under section 11 AB of the Central
Excise Act, 1944 within 10 days of receipt of demand notice, and in case of
failure to pay the same, the said officer, may en-cash the bank guarantee and
disallow the duty free procurement under this notification; |
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(vii) |
the
user industry shall be required to have a premise(s) duty bonded under
section 58 of the Customs Act, 1962 (52 of 1962), for storage of goods
procured duty free under this notification and, of final products
manufactured therefrom. |
6.
Notwithstanding anything contained in this notification, the exemption
contained herein shall also apply to the goods used for the purposes of
processing, manufacture, production or packaging of articles in an user
industry and such articles (including rejects, wastes, scrap and remnants
arising out of such processing, manufacture, production, or packaging of such
articles) even if not exported out of India are allowed to be cleared outside
the user industry under and in accordance with the Export and Import Policy and
subject to such other limitations and conditions as may be specified in this
behalf by Development Commissioner, or the Board of Approval or the Inter
Ministerial Standing Committee (IMSC), as the case may be, on payment of
appropriate duty of excise, or where such articles are cleared to the warehouse
appointed or registered under notification of the Government of India in the
Ministry of Finance, Department of Revenue, No. 26/98Central Excise (NT),
dated the 15th July,1998 or No. 46/2001-CE ( NT), dated 26th
June, 2001 or cleared to the warehouse authorised to carry on manufacturing
process or other operation under section 65 of the Customs Act, 1962 (52 of
1962) and under the Manufacture and Other Operations in Warehouse Regulations,
1966, or cleared to the holders of certificate for duty free import from
Apparel Export Promotion Council and Council for Leather Export as specified in
paragraph 6.9(e) of Export and Import Policy, without payment of duty:
Provided
that goods which have been repaired, reconditioned, re- engineered shall not be
allowed to be cleared outside the units:
Provided
further that where such articles (including rejects, waste and scrap materials)
are not excisable, duty foregone equal in amount to that leviable on the inputs
obtained under this notification and used for the purpose of manufacture of
such articles, which would have been paid but for the exemption under this
notification, shall be payable at the time of clearance of such articles.
7.
Without prejudice to other provisions of this notification, where the said
officer is satisfied that the user industry, which has been permitted by the
concerned State Electricity Board in this behalf and has been permitted by
Development Commissioner to sell into Domestic Tariff Area or transfer to other
export oriented undertaking or Software Technology Park (STP) unit or
Electronic Hardware Technology Park (EHTP) unit or unit in special economic
zone, the surplus power generated in its diesel generating sets or captive
power plant subject to fulfilment of such conditions as may be specified by the
said officer on this behalf, the said officer may allow the user industry -
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(i) |
to
sell such surplus power in Domestic Tariff Area on payment of an amount equal
to the duty leviable on consumables and raw materials but for the exemption
of duty thereon, used for generation of each unit of power so sold in the
Domestic Tariff Area on the basis of norms approved by the Board of Approval
; |
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(ii) |
to
transfer such surplus power to other export oriented undertaking or Software
Technology Park (STP) unit or Electronic Hardware Technology Park ( EHTP)
unit or unit in special economic zone without payment of duty: |
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Provided
that both supplying and receiving unit shall maintain account for the quantity
of consumables and raw materials used in generation of each unit of power so
transferred as quantified on the basis of norms approved by the Board of
Approval, for the purpose of calculation of Net Foreign exchange Earning
(NFE). |
8.
Without prejudice to any other provision contained in this notification, the
said officer may, subject to such conditions and limitation as he may deem fit
to impose under the circumstances of the case for the proper safeguard of the
revenue interest and also subject to such permission of the Development
Commissioner or the Board of Approval or the Inter Ministerial Standing
Committee as the case may be, where it is exclusively required under Export and
Import Policy, allow the user industry to clear any of goods for being taken
outside the premises of such user industry to any other place in India, as the
case may be, in accordance with the Export and Import Policy
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(i) |
such
clearance of capital goods may be allowed on payment of an amount equal to
the excise duty leviable on such goods on either on the depreciated value
thereof and at the rate in force on the date of payment of such duty or on
the transaction value, whichever is higher. The depreciation shall be allowed
at the rate of 20% per annum of the original value in respect of computer and
computer peripherals items and 10% per annum in case of other capital goods; |
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(ii) |
Such
clearance of used packing material such as cardboard boxes, polyethylene bags
of a kind unsuitable for repeated use maybe allowed without payment of any
excise duty; |
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(iii) |
such
clearance of goods other than those specified in clauses (i) to (ii) above
may be allowed on payment of excise duty leviable on such goods, on the full
value at the time of their clearance from the factory of manufacture and at
the rates in force on the date of payment of such excise duty. |
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Explanation.- The depreciation in respect of goods
covered by clause (i) shall be allowed for the period from the date of
commencement of commercial production of the user industry or the date of
receipt of goods in the user industry, whichever is later, till the date of
payment of duty. |
9.
Notwithstanding anything contained in this notification, the said officer
subject to approval of the Commissioner of Customs or Commissioner of Central
Excise, as the case may be, may allow diesel generating sets, captive power
plants, central air-conditioning equipments, uninterrupted power supply system,
networking equipments, EPABX, Fax, Photocopier equipment, data transfer
protocol equipments, and security system procured by the unit engaged in the
development of computer software, to be utilized by the other Software
Technology Park (STP) units, belonging to the owner of procuring unit and
located in the same compound or nearby/ adjoining premises for the purpose of
development of software and export thereof.
10.
Notwithstanding anything contained in this notification, the exemption
contained herein shall also apply to computer and computer peripherals
including printer, plotter, scanner, monitor, key-board and storage units
procured indigenously when donated, by an user industry or Electronic Hardware
Technology Park (EHTP) unit or Software Technology Park (STP) unit two years
after procurement and use to recognized non-commercial educational
institutions, registered charitable hospitals, public libraries, public funded
research and development establishments, organisation of the Government of a
State or Union Territory subject to the following conditions:-
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(i) |
in
case the donee is a recognized non-commercial educational institution,
registered charitable hospital, public library, public funded research and
development establishment, the donor certifies that the donee is an
educational institution, hospital, library or research and development
establishment, as the case may be, and |
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(ii) |
the
donee undertakes to observe the procedure, as may be prescribed by the said
officer, having jurisdiction over the donors unit, for transport of the said
goods shall not be used for commercial purposes, and shall not sold, disposed
of, gifted, loaned, exchanged or parted with, without the permission of the
said officer within the period of five years from the date of receipt of the
said goods to him from the donor. |
11.
Nothing contained in this notification shall apply to the goods imported by
service sector export oriented undertakings as specified in clause (a) in the
opening paragraph, who does not export services outside India.
12.
The notifications of the Government of India in the Ministry of Finance in the
Department of Revenue, Nos.136/94-Central Excise, dated the 10th
November, 1994 (GSR 798(E), the 10th November, 1994), 1/95-Central
Excise, dated the 4th January, 1995 (G.S.R. 8(E), dated 4-1-95),
10/95-Central Excise dated the 23rd February, 1995 (G.S.R. 87(E)
dated 23rd February, 1995), 37/99-Central Excise dated, the 15th
September, 1999( G.S.R 637 (E),
dated the 15th September, 1999) and 37/2000- Central Excise, dated
the 8th May, 2000 (G.S.R 414(E) dated the 8th May, 2000), are hereby
rescinded.
13.
This notification shall come into force on the 1st day of April,
2003.
Explanation- For the purposes of this notification,-
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(i) |
"Board
of Approval" means the authority appointed by the Central Government in
exercise of the powers conferred by section 14 of the Industries (Development
or Regulation) Act, 1951(65 of 1951) and the rules made under that Act; |
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(ii) |
"
Domestic Tariff Area" means area except special economic zone, export
oriented undertakings, Software Technology Park unit and Electronic Hardware
Technology Park unit; |
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(iii) |
"Export
and Import Policy" means Export and Import Policy, 1 April 2002 31
March 2007, published by the Government of India in the Ministry of Commerce
and Industry vide notification No. 1 (RE-2003) /2002-07, dated 31st
March, 2003, as amended from time to time; |
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(iv) |
"export
oriented undertaking" has the same meaning as assigned to "hundred
percent. Export oriented undertaking" in clause (ii) to the Explanation of sub-section (1) of
section 3 of the Central Excise Act, 1944 ( 1 of 1944); |
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(v) |
"Electronic
Hardware Technology Park (EHTP) unit" means a unit established under and
in accordance with the Electronic Hardware Technology Park Scheme notified by
the Government of India in the Ministry of Commerce, vide notification No.
5(RE-95)/92-97, dated 30th April, 1995 and approved by the Inter
Ministerial Standing Committee; |
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(vi) |
"Handbook
of Procedures, Volume I " means Handbook of Procedures Volume I,
2002-2007 published by the Government of India, Ministry of Commerce and
Industry vide Public Notice No. 1(RE-2003)/2002-07, dated 31st
March, 2003, as amended from time to time; |
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(vii) |
"Inter-Ministerial
Standing Committee" means a committee appointed by the Government of
India in the Ministry of Industry (Department of Industrial Development) vide
notification No. S.O. 117(E), dated the 22nd February, 1993; |
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(viii) |
"Software
Technology Park (STP) unit" means a unit established under and in
accordance with Scheme notified by the Government of India in the Ministry of
Commerce and Industry vide notification No. 4(RE-95)/92-95, dated 30th
April, 1995 and approved by the Inter- Ministerial Standing Committee; |
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(ix) |
"special
economic zone" has the same meaning as assigned to it in clause (iii) to
the Explanation 2 of sub-section
(1) of section 3 of the Central Excise Act, 1944 ( 1 of 1944). |
ANNEXURE I
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Sl. No. |
Description of Good |
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1 |
Capital
goods and spares and accessories thereof. |
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2 |
Material
handling equipments, namely, fork lifts, over-head cranes, mobile cranes,
crawler cranes, hoists and stackers and spares thereof. |
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3 |
Uninterrupted
power supply system (UPS), pollution control equipment, quality assurance
equipment, storage systems, special racks for storage, modular furniture,
computer furniture, anti-static carpet, tele-conference equipment, servo
control system, security system, panels for electrical, net working
equipment, data transfer protocol equipment, Central Air Conditioning
equipments, and air conditioning system, spares, and consumables thereof. |
|
4. |
Captive
power plant including captive generating sets and transformers as recommended
by the Development Commissioner/ Designated Officer |
|
5. |
Spares,
fuel, lubricants, consumables and accessories for captive power plants
including captive generating sets and spares, consumables and accessories for
transformers as approved by the said officer. |
|
6. |
Office
Equipment including PABX, fax machines, video projection system, computer,
laptop, server, spares and consumables there of. |
|
7. |
Raw
materials. |
|
8. |
Components. |
|
9. |
Consumables. |
|
10. |
Packaging
materials. |
|
11. |
Tools,
jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares
thereof. |
|
12. |
A
Prototype or technical samples for each of the existing products for the
purpose of product diversification, development or evaluation. |
|
13. |
Drawings,
blue prints and charts. |
|
14. |
Filters |
|
15. |
Dripliers,
Drip lines and Drip-fittings |
|
16. |
Micro
Sprinklers and Misters |
|
17. |
Agriculture
Sprinklers |
|
18. |
Fertilizer
Tanks |
|
19. |
Valves |
|
20. |
Fertilizer
pumps and Chemical injection |
|
21. |
Plant
or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots cuttings,
all types of grafts, tissue culture material, and other vegetatively
propagated material utilized for sowing and planting |
|
22 |
Crates
drums and preservation media (such as acetic acid and vinegar) |
|
23 |
Grading
Tables. |
|
24 |
Green
House equipment, accessories, heated rooting tables, propagation trays,
seeding machines. |
|
25 |
Growing
media such as Peat Moss (including peat litres) (whether or not
agglomerated), Pearlite /Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam
based medium and other cultivation medium |
|
26 |
Fertiliser
and chemicals for pre and post harvest treatments such as micro nutrients,
plant and growth regulators and other organic and inorganic substances used
for plant nutrition, insecticides, fungicides, weedicides, herbicides and the
like. |
|
27. |
Raw
materials for making capital goods for use within the unit for the purpose of
production or manufacture of exports goods. |
|
28. |
Any
other item required in relation to production of export goods with the prior
approval of Board of Approval / Inter-Ministerial Standing Committee |
ANNEXURE-II
|
Sl. No. |
Description of Good |
|
1. |
Green
House equipment, accessories, heated rooting tables, propagation trays,
seeding machines. |
|
2. |
Growing
media such as Peat Moss (including peat litres) (whether or not
agglomerated), Pearlite/Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam
based medium and other cultivation medium. |
|
3. |
Office
equipments, spares and consumables thereof. |
|
4. |
Fertilizers
and chemicals for pre and post harvest treatments such as micro nutrients,
plant and growth regulators and other organic and in-organic substances used
for plant nutrition, insecticides, fungicides, weedicides, herbicides, and
the like. |
|
5. |
Plant
or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots cuttings,
all types of grafts, tissue culture material, and other vegetatively
propagated material utilized for sowing and planting. |
|
6 |
Filters |
|
7. |
Dripliers,
Driplines and Drip-fittings |
|
8. |
Micro
Sprinklers and Misters |
|
9. |
Agriculture
Sprinklers. |
|
10. |
Fertilizer
tanks. |
|
11 |
Valve. |
|
12. |
Fertilizer
Pumps and Chemical Injections. |
|
13. |
Animal
feed such as cattle feed and poultry feed. |
|
14. |
Veterinary
medicines including vaccines. |
|
15. |
Packaging
materials including machinery and equipment for packaging. |
|
16. |
Cooling
equipment for cold room, storage room, pro-cooling chambers and its accessories. |
|
17. |
Sorting
equipment, Grading equipment, Packing equipment and temperature control or
humidity control equipment. |
|
18. |
Power
generating sets. |
|
19. |
Refrigeration
and air-conditioning equipment for fitment on transport vehicles. |
|
20. |
Spare
parts for the maintenance of goods mentioned at item Nos. 15 to 18 above. |
|
21. |
High
Speed Diesel oil for power generating sets as approved by the Board of
Approval. |
ANNEXURE III
|
1. |
Live
animals. |
|
2. |
Birds
eggs (fresh) in shells of heading 0404. |
|
3. |
Live
trees and other plants; bulbs, roots and the like, cut flowers and ornamental
foliage. |
|
4. |
Fresh
vegetables; whole uncut sun dried vegetables; Fresh and uncut/sun dried roots
and tubers of Chapter 7. |
|
5. |
Fresh
and uncut/sun dried edible fruits and nuts of Chapter 8. |
|
6. |
Fresh
or sun dried plants and parts of such plants. |
|
7. |
Silk
worm cocoons and raw silk. |
ANNEXURE-IV
|
Sl. No. |
Description of Good |
|
1. |
Capital
Goods including plant and machinery for packaging, conveyor belts, and
accessories, spares and consumables including lubricants therefor for
spawning Hatchery, Aqua Farm, Processing Plant, Chilling unit (cold storage)
and Feed plant. |
|
2. |
Material
handling equipments, namely, fork-lifts, over-head cranes, mobile cranes,
crawler cranes, hoists and stackers and spares, consumables including
lubricants therefor. |
|
3. |
Captive
power plant including power generating set and quality assurance equipments
as recommended by Development Commissioner, and accessories. |
|
4. |
Tools,
Jigs, Gauges, Fixtures, Moulds, Dyes, Instruments and accessories. |
|
5. |
Cold
room apparels. |
|
6. |
Chemicals
for water treatment, Zeolite, Teaseed powder/cake, waste digesters,
pesticides, fungicides, veterinary medicines including vaccines. |
|
7. |
Office
equipments, spares and consumables, thereof. |
|
8. |
Feed
for prawns/fish and other aquatic animals including Artemia (Brain Shrimp
eggs) and other Hatchery feeds. |
|
9. |
Raw
materials for feeds for aquatic animals, namely, meals of fish and other
aquatic invertebrates like squid/prawns in liquid, powder or other forms,
fish lipid oil, squid oil, veterinary grade premix of vitamins/ minerals not
suitable for human consumption, sea weed powder, kalp Meal, Molasses, yeast,
choline chloride, Antioxidents excluding Vitamins, Licithin, Di-calcium
Phosphate and Calcium Lactate which are capable of use in other than
veterinary application. |
|
10. |
Preservatives,
pre-mix taste makers, battering materials, special cooking medium, bread
crumbs/powder. |
|
11 |
Packaging
materials, all sorts. |
|
12. |
High
Speed Diesel oil for power generating sets as recommended by Board of
Approvals. |
ANNEXURE-V
|
Sl. No. |
Description of Good |
|
1. |
Hydraulic
Excavators |
|
2. |
Pneumatic
Compressors |
|
3. |
Jack
Hammers |
|
4. |
Hydraulic
Drilling Machines |
|
5. |
Line
Drillers |
|
6. |
Front
End Loaders |
|
7. |
Pneumatic
Grinders |
|
8. |
Diamond
Wire Saws |
|
9. |
Dressing
Machine |
|
10. |
Core
Drilling Machine |
|
11. |
Jet
Burners |
|
12. |
Cranes |
|
13. |
Derricks |
|
14. |
Tippers
and Dumpers |
|
15. |
Welding
Machine |
|
16. |
Generating
sets |
|
17. |
Steel
Chains and Steel Ropes |
|
18. |
D-Shackles |
|
19. |
Diamond
Wires |
|
20. |
Diamond
Segments |
|
21. |
Tungsten
Carbon Drill Rods |
|
22. |
Steel
Feathers & Wedges |
|
23. |
Burner
Nozzle |
|
24. |
Welding
rods |
|
25. |
Hydraulic
Oil and Lubricants |
|
26. |
Explosives |
|
27. |
Chisels,
Hammers, Chain Pulley Blocks |
|
28. |
Steel
Pillow Kits |
|
29. |
Dust
Collector |
|
30. |
Consumables
and Tools |
ANNEXURE VI
Form CT- 3
No.________________
Date_________
FORM CT- 3
Certificate for removal of excisable goods under bond
This
is to certify that :
Mr./Messrs
..(Name and address) is/are bona fide licensee holding licence No
..valid
upto
.
That
he/they has/have executed a bond in Form B-17 (General Surety/General Security)
No
date
for Rs
. With the Proper officer of Central Excise or Customs or
Deputy Commissioner of Central Excise or Customs
..and as such may be
permitted to remove
.. (quantity) of
(excisable goods) from the unit at
.to their undertaking
.at
That
the specimen signatures of his/ their authorised agent, namely, Shri
.are
furnished here below duly attested.
|
Specimen Signatures |
Sd/- |
Central
Excise Officer in charge of the export oriented undertaking / Electronic
Hardware Technology Park (EHTP) unit/ Software Technology Park (STP) unit. |
D.
S. Garbyal
Under Secretary to the Government of India
F