Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.
Exemption to goods manufactured by specified Units / Institutions for use by Government Department or Defense purposes
Notification No. 63/95-CE, Dated 16-3-95
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, goods specified in column (2) of the Table hereto annexed, and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table, from the whole of-
(i) the duty of excise leviable thereon which is specified in the said Schedule; and
(ii) the additional duty of excise leviable under the second mentioned Act on goods specified against S. No. 1 of the said Table:
Provided that nothing contained in this notification shall apply to goods specified against S. No. 16 of the said Table on or after the 61st day of April, 2000.
Table
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S.No.
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Description of goods
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Conditions
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(1)
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(2)
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(3)
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1.
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All goods
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If manufactured in a prison
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| 2. |
12[***] |
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3.
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All goods
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If,-
(i) manufactured in a Shipyard
9(ii) intended for use in the manufacture or repair of goods falling under headings 8901, 8902, 8904, 8905 (excluding floating or submersible drilling or production platforms) or 8906 in a shipyard; and
(iii) such use is in a shipyard of the manufacturer of such goods, different from the shipyard where the said goods have been manufactured, the procedure set out in 7the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001is followed.
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4.
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All goods
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If manufactured in workshops situated within the precincts of mines and intended for use in such mines.
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5.
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11[All goods other than those falling under Heading 2701, 2702, 2703, 2704 and 2706]
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If manufactured in a mine.
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6.&7.
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3Omitted
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8.
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4All goods
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If manufactured by Tool Rooms or Institutions specified below :-
(i) Central Tool Room, Ludhiana.
(ii) Central Tool Room and Training Centre, Calcutta
(iii) Central Institute of Tool Design, Hyderabad
(iv) Institute for Designing of Electrical Measuring Instruments, Bombay.
(v) Central Institute of Hand Tools, Jallandhar.
(vi) 10Delhi Institute of Tool Engineering
(vii) Government Tool Room and Training Centre, Bangalore.
(viii) Institute of Training and Tool Room of Uttar Pradesh, Lucknow.
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| 16. |
13[***] |
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17.
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All goods
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5If manufactured by an institution which
(i) is primarily engaged in the rehabilitation of physically or mentally handicapped persons,
(ii) employs primarily, physically or mentally handicapped persons for its manufacturing activity,
(iii) is receiving financial assistance from the Ministry of Welfare, Government of India for such rehabilitation, and
(iv) produces a certificate once in a financial year from an officer in the Ministry of Welfare not below the rank of Deputy Secretary to the Government of India to the effect that it satisfies the conditions mentioned in clauses (i) to (iii) above.
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Explanation : For the purposes of this notification, the expression,-
(i) "prison" means any jail or place used permanently or temporarily under the general or special orders of a State Government for the detention of prisoners and includes,
(a) any place which has been declared by a State Government by general or special order to be a subsidiary jail; and
(b) any reformatory, borstal institution or other institution of a like nature:
(ii) 'mine' has the meaning assigned to it in clause (j) of section 2 of the Mines Act, 1952 (35 of 1952);
(iii) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
(iv) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/S Hindustan Antibiotics Limited, Pimpri, including test tubes, droppers, test plates and similar other accessories supplied with such kits:
(v) "Armed Forces of the Union" means the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guard maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986) respectively.
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Notes:
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As amended by Notification No. 11/96-CE, Dated 23-7-1996; and
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1
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Has been inserted vide Notification No.7/98 dated 2/6/98
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2
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For the words All goods falling under sub heading No. 7101.39, the words All goods has been substituted; vide Notification No. Supra
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3
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S. Nos. 6,7,9,10,11,12,13,14 and 15 and the entries relating thereto has been omitted vide Notification No. Supra
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4
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Has been substituted vide Notification No. Supra
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5
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Has been added vide Notification No. Supra
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6
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Has been Substituted vide Notification No. 7/99 dated 28/2/1999
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7
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For the words, letter and figures, "Chapter X of the Central Excise Rules, 1944", the words, brackets and figures "the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" has been substituted vide Notification No. 35/2001 dated 29/6/2001
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8
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Has been inserted vide Notification No. 62/2003 dated 31/7/2003
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9
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Has been substituted vide Notification No. 20/2006 dated 1/3/2006
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10
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For the words "(vi) Tool Room and Training Centre, Delhi" the brackets, figures and words "(vi) Delhi Institute of Tool Engineering" has been substituted vide Notification No. 41/2008 dated 27/6/2008
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11
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Substituted vide notification no. 29/2011 CE dated 24-3-2011, before it was read as, “All goods”
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| 12. |
Omitted vide Not. 23/2015 - Dated 30-4-2015, w.e.f.1st day of June, 2015, before it was read as,
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2.
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All goods
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If manufactured by the following units and are for supply to the Ministry of Defence for official Purposes :-
(i) Hindustan Aeronautics Limited.
(ii) Bharat Electronics Limited
(iii) Bharat Dynamics Limitied
(iv) National Instrument Limited, Calcutta
(v) National Aerospace Laboratories
1(vi) Mishra Dhatu Nigam.
1(vii) Bharat Earth Movers Limited
8(viii) Bharat Heavy Electricals Limited.
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| 13. |
Omitted vide Not. 23/2015 - Dated 30-4-2015, w.e.f.1st day of June, 2015, before it was read as,
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16.
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(I) Pistol 9 mm and
Rifle 7.62 mm SLR falling
under chapter 93
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If,--
(i) manufactured by M/s. Bharat Dynamics Limited, Hyderabad and supplied to the Armed Forces of the Union and Police Forces of the States or the Union territories; and
(ii) before the clearance of the said goods, in each case, an officer not below the rank of a Deputy Secretary in the Ministry of Home Affairs recommends grant of this exemption indicating the full description and quantity of the said goods to be supplied to the said force.
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(II) Parts and components
of (I) above
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4If produced in-
(a) Bharat Dynamics Limited; or
(b) Ordnance factories belonging to the Government and supplied to Bharat Dynamics Limited for use in the manufacture of goods specified at S.No. 16 (I) above.
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