Exemption to certain specified goods manufactured in rural areas by Co-operative / KVIC etc. - 088/88 - Central Excise - Tariff

Contents

Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.

Exemption to certain specified goods manufactured in rural areas by Co-operative / KVIC etc.

EXCISE NOTIFICATION NO. 88/88-CE

Dated 1-3-88

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under Chapter No. or Heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the said Schedule:

Provided that such goods are manufactured in rural areas. by registered co-operative societies, or by women's societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Villlage Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)]:

Provided further that-
(i) the exemption in respect of goods specified in serial numbers 5 to 16, 21, 22, 24 and 25 shall be applicable only if individual components of such electronic goods are assembled in rural areas by such societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)] and a certificate to this effect from the Department of Electronics of the Government of India or the State Electronics Development Corporation of a State or the Directorate of Industries of a State, is submitted to the Assistant Commissioner of the Central Excise within three months from the date of commencement of production of such electronic goods or within such extended period as he may allow;

(ii) the exemption in respect of goods specified in serial numbers 17, 18, 19, 20 and 23 shall be applicable only if individual components of such goods are assembled in rural areas by such societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)] and a certificate to this effect from the Directorate of Industries of a State, is submitted to the Assistant Commissioner of the Central Excise or Deputy Commissioner of Central Excise within three months from the date of commencement of production of such goods or within such extended period as he may allow:

²[(Omitted)]

THE TABLE

S.No.	Chapter No. or Heading No.	Description of goods
(1)	(2)	(3)
01.	20	Preparations of vegetables and fruits; pickles
02.	21	Sauces and ketchup
03.	34	Laundry and carbolic soaps
04.	⁴[64]	Footwear
05.	84	Calculators
06.	85	Radios
07.	85	Cassette players or recorders, whether or not fitted with radios
08.	85	Black and white T. V. sets
09.	85	Audio cassettes
10.	85	Loudspeakers
11.	85	Electronic fan regulators
12.	85	Battery eliminators/ adapters
13.	85	Invertors /convertors
14.	85	Mechanical T. V. tuners
15.	85	Gang condensers
16.	86	Trimmer capacitors
17.	85	Electric irons
18.	85	Electric toasters
19.	85	Electric heaters
20.	96	Electric gas lighters
21.	85 or 90	Electronic lanterns/ torches
22.	91	Electronic clocks and electronic alarm time-pieces
23.	85 or 90	Voltage stabilisers
24.	91	Digital/ analogue electronic watches
25.	85	RF/IF coils.
26.	⁴[3401, 3402]	Synthetic detergents
27.	53,56,57 or 63	Jute yarn, jute fabrics and jute manufactures
28.	1 to 96	¹[All goods consumed in the manufacture of goods specified at S. No. 01 to 27 above- (i) whether within the factory of production of such goods; or (ii) in any other factory of the same manufacturer where exemption under this notification is availed.]

³Explanation - For the purposes of this notification, the expression "rural area" shall have the meaning assigned to it in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).

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As amended by Notification No. 281/88-CE,Dt. 16-11-1988; 287/88-CE, Dt. 1-12-1988; 13/90-CE, Dt. 20-3-1990; 80/91-CE, Dt. 25-7-1991;23/92-CE, Dt. 1-3-1992; 35/93-CE, Dt. 28-2-1993; 4/95- CE, Dt. 6-1-1995; 96/95-CE, Dt.26-5-1995; 35/97-CE, Dt. 13-6-1997; and 7/98-CE, Dt. 2-6-1998

Note :

1. Has been substituted vide Notification No.7/1999 CE dated 28/2/1999

2. Proviso has been Omitted vide Notification No. 5/2000 dated 21/2/2000

3. Has been substituted vide Notification No.16/2003 CE dated 1/3/2003

4. Has been substituted vide Notification No. 20/2006 dated 1/3/2006