Clearance of Airconditioners required for installation at 100% Export Oriented Undertaking, under Govt. of India Notification No. 123/81, dated 2-6-1982 as amended - Case of M/s. Inter Gold (Delhi) Pvt. Ltd. MMTC Jewellery Complex, at Jhandewalan, New Delhi - Central Excise - 15/88-CX.8

Clearance of Airconditioners required for installation at 100% Export Oriented Undertaking, under Govt. of India Notification No. 123/81, dated 2-6-1982 as amended - Case of M/s. Inter Gold (Delhi) Pvt. Ltd. MMTC Jewellery Complex, at Jhandewalan, New Delhi Circular No. 15/88-CX.8 Dated 5-5-1988 [From F. No. 261/88/4/88-CX.8] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Clearance of Airconditioners required for installation at 100% Export Oriented Undertaking, under Govt. of India Notification No. 123/81, dated 2-6-1982 as amended - Case of M/s. Inter Gold (Delhi) Pvt. Ltd. MMTC Jewellery Complex, at Jhandewalan, New Delhi. Requests have been received from 100% Export Oriented Units manufacturing gem and jewellery for permission to procure air conditioners under Notification No. 123/81, dated 2-6-1981. It has also been reported that some of the 100% export oriented units/ and units in free trade zones are being allowed to procure air conditioners without payment of duty under the relevant Notifications. To examining the matter in its proper prospective you are requested to send a report on the following :- (a) Name of 100% export oriented units or units in free trade zones who have procured air conditioners without payment of duty. No. of Air conditioners procured and duty involved. (b) the commodity for the manufacture of which such air conditioners have been procured. (c) the purpose for which the air conditioners are going to be used. (d) whether use of air conditioner is an essential requirement for manufacturing process.