Cement for Relief Work in Gujarat - Excise Duty Off
NOTIFICATION NO. 16/2001-CE
DATED 26/03/2001
G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1994 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods, namely, cement falling under sub-heading No.2502.29 and steel falling under sub-heading No.7214.90 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when supplied on the authority of indents placed by the Managing Director, Gujarat State Civil Supplies Corporation Ltd. or the Relief Commissioner, Government of Gujarat for the purpose of reconstruction, or repair of private buildings, residential or non-residential, in the earthquake affected areas in Gujarat, as may be indicated in the indent, from the whole of the duty of excise leviable thereon, subject to the following conditions, namely:-
i. the said excisable goods are cleared from the factory on the basis of an indent referred to above containing, inter-alia, the place and address where the excisable goods are to be supplied, the quantity of goods required to be supplied and the place of storage of the goods before their use for the aforesaid purpose;
ii. the aforesaid indent contains a certificate from the said Managing Director or the Relief Commissioner, as the case may be, that the goods are required for re-construction, or repair of private buildings, residential or non-residential, in the earthquake affected areas of Gujarat, to be indicated in the indent;
iii. the goods are despatched directly from the factory or any other place of removal of the manufacturer to the place of storage specified in the relevant indent.
vi. the manufacturer of the said goods certifies on the relevant clearance documents that the goods are supplied in accordance with the indents placed by the said Managing Director or the Relief Commissioner, as the case may be; and
v. within three months from the date of removal of the goods, the manufacturer produces a certificate to the jurisdictional Central Excise Officer from the said Managing Director or the Relief Commissioner, as the case may be, that the goods have been used for the specified purpose, and where sufficient cause is shown to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, he may extend the said period of three months.
2. This notification shall remain in force upto and inclusive of the 1[31st day of March, 2004.]
F.No.345/3/2001-TRU
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Notes :
1. Has been substituted vide Notification No. 21/2003 dated 31/3/2003 before it was substituted vide Notification No. 23/2002 dated 15/3/2002
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