Special Exemption Schemes – Uttranchal and Himachal Pradesh - Central Excise Practice Manual (OLD) - Central Excise

SPECIAL EXEMPTION SCHEME - UTTRANCHAL AND HIMACHAL PRADESH With a view to provide incentives for development of industries in the state of Uttranchal and Himachal Pradesh, the Central Government has notified a scheme of exemption from 'Basic Excise duty as well as Additional duties of excise (Goods of Special Importance and Textiles and Textile Articles)' vide Notification No.49/2003-CE and 50/2003-CE. Notification No.49/2003-CE: Exemption to specified goods cleared from a unit located in the state of Uttranchal or Himachal Pradesh- · Exemption to the goods specified in the schedule appended to this notification, other than the goods specified in the Annexure appended with this notification. · For exemption, goods must be cleared from a unit located in the state of Uttranchal or state of Himachal Pradesh. Notification No. 50/2003-CE: Exemption to goods other than the specified goods cleared from units located in the Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area of Uttranchal and Himachal Pradesh - · Exemption to the goods specified in the 1 st schedule and 2 nd schedule of CEA, other than the goods specified in Annexure-I appended with this notification. · For exemption goods must be cleared from a unit located in Industrial Growth Centre or Industrial Infrastructure Development Centre or ExportPromotionIndustrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area, as specified in Annexure-II and Annexure-III appended with this notification. Exemption under above mentioned notification shall be, subject to the following conditions: - 1. The manufacture who intends to avail the exemption under this notification shall make an application to the jurisdictional AC/ DC of Central Excise before effecting the first clearance. 2. The manufacturer shall submit, to the Superintendent of Central Excise, a copy of the following particulars: - a) name and address of the manufacturer, b) location/locations of factory/factories, c) description of inputs used in manufacture of specified goods, d) description of the specified goods produced, e) date on which option under this notification has been exercised. Such exemption shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year. 3. The exemption contained in this notification shall apply to the following units: - New industrial units, which have commenced commercial production on or after the 7/01/2003, but not later than the 31/03/2010. Industrial units existing before the 7/01/2003, but which have undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after the 7/01/2003, but not later than the 31/03/2010. 4. The exemption shall be applicable for a period not exceeding 10 years from the date of publication of the notification or from the date of commencement of commercial production whichever is later. 5. The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production, whichever is later.