Exemption to goods manufactured by Central Government factories - 62/95 - Central Excise - Tariff

S.No.

Description of goods

Conditions

(1)

(2)

(3)

¹¹[2. To 5

Omitted]

¹[7.

(i) Circulation Coins, Blanks, Weights and Measures Standards

(ii) Scrap Generated in Production of Blanks

If manufactured by,-

(i) India Government Mint, Mumbai;

(ii) India Government Mint, Kolkata;

(iii) India Government Mint, Hyderabad;

(iv) India Government Mint, Noida.]

¹²[8 to 11.

Omitted].

12.

Waste and ⁴scrap and lumps of cupro-Nickel and aluminium-magnesium falling under Chapters 74, 75, 76 or 81

If such waste and ⁴scrap and lumps is cleared from Indian Government Mint for conversion into strips on job-work basis.

12A.

⁵Strips and ingots of cupro-nickel and aluminium-magnesium work falling under Chapters 74, 75, 76 and 81

If such ⁶strips and ingots are manufactured on job-work basis out of lumps, waste and scrap cleared from India Government Mint, and returned to the said Mint.

13.

Tear Smoke Munitions falling under Chapter 93

If manufactured by a factory belonging to the Central Government.

14.

All goods

If manufactured by a factory belonging to the Central Government and consumed within the factory of production of goods at S. No. 13 above.

¹³[15

Omitted]

16.

⁸[(i) ¹⁴[***]

⁹[(ii) All goods falling under headings 2844, 2845, tariff item ¹⁵[2852 10 00, 2852 90 00] (other than organic compounds of mercury), headings 2853 , 3215, 6807, tariff item 6808 00 00, headings 6809 to 6815, 7307 to 7311, 7313 to 7326, 7412, 7415, 7418, 7419 [namely, cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper; copper springs, cooking or heating apparatus of a kind used for domestic purposes, non electric, and parts thereof, of copper ], tariff item 7609 00 00, heading 7610, tariff item 7611 00 00, headings 7612, 7613, 7615, 7616, 8302, 8307, 8308, 8310, 8311, 8401, 8425, 8443 (namely, facsimile machine and tele printers and parts thereof), 8517 (namely, electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones), 8530, tariff item 8534 00 00, headings 8537, 8538, tariff item 8548 90 00 (excluding electronic micro assemblies) and headings 9306 and 9406]

(iii) All goods falling under headings 2801 (except tariff item 28011000), 2804 (except Oxygen, Hydrogen, Nitrogen, and Silicon), 4414 to 4421, Chapter 71, heading 7312, sub-headings 741910, 741999, 830990 (except tariff item 83099010) ⁹[and heading 8536 (except 8536 70 00)]]

If,-

(i) manufactured by a factory belonging to the Central Government.

(ii) intended to be made available to any department of the Central Government either directly or under any arrangement through the Indian Railway Finance Corporation Limited, being a Company incorporated and registered under the Companies Act,1956 (1 of 1956); and

(iii) the said goods are intended for use by any department of the Central Government.

³17.

Waste and scrap

If arising in the course of manufacture of exempted goods in a factory belonging to the Indian Railways.

⁷18.

Parts of internal combustion engines falling under any Chapter

If manufactured by a factory belonging to the Indian Railways, and used for reconditioning internal combustion engines of railway locomotives by the Indian Railways including its undertakings.

¹⁰[19

Parts of diesel locomotives falling under any Chapter

If manufactured by a factory belonging to the Indian Railways, and used for reconditioning of railway locomotives by the Indian Railways including its undertakings.]

If the goods are-

(i) manufactured by a factory belonging to the Central Government; and