Uttarakhand or Himachal Pradesh Units – Exemption from Excise Duty on Specified Goods - 049/2003 - Central Excise - Tariff

Recinded vide Not. 21/2017 - Dated 18-7-2017

Uttarakhand or Himachal Pradesh Units - Exemption from Excise Duty on Specified Goods

Notification No. 49/2003-CE

Dated 10/06/2003

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise 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) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Schedule appended hereto, other than the goods specified in the Annexure appended hereto, and cleared from a unit located in the State of ^[1]Uttarakhand or State of Himachal Pradesh, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts.

Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:-

(i) The manufacture who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year;

(ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the jurisdictional Deputy Commission of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:-

(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;

(iii) The manufacturer may, for the current financial year, submit his option in writing on or before the 30th day of November, 2003.

2. The exemption contained in this notification shall apply only to the following kinds of units, namely:-

(i). new industrial units, which have commenced commercial production on or after the 7th day of January, 2003, but not later than the 31st day of March, 2010;

(ii) industrial units existing before the 7th day of January, 2003, but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty-five per cent. on or after the 7th day of January, 2003, but have commenced commercial production from such expanded capacity, not later than the 31st day of March, 2010.

3. 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.

²4. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of ¹Uttarakhand or Himachal Pradesh.

⁴[ 5. The exemption contained in this notification shall not apply to an existing industrial unit as on 1st of March, 2016, which undertakes substantial expansion of existing capacity or installs fresh plant, machinery or capital goods for production of gold or silver from gold dore, silver dore or any other raw material, by using such expanded capacity or such fresh plant, machinery or capital goods, and commences commercial production from such expanded capacity or such fresh plant, machinery or capital goods, on or after 1st March, 2016.]

SCHEDULE

 

SI. No.	Goods or Activity to be exempted	Excise classification Heading / Sub-heading /tariff item	Sub-class under NIC classification 1998	ITC (HS), classification 4/6/8 digit
(1)	(2)	(3)	(4)	(5)
1.	Floriculture	-	-	0603/ 060120/ 06029020/ 06024000
2.	Medicinal herbs and aromatic herbs-processing	-	-
3.	Honey	-	-	040900
4.	Horticulture and Agro based industries such as		15135-15137 and 15139
	(a) Sauces, Ketchup and the other goods of heading 2103	2103
	(b) Fruit Juices and fruit pulp	5[ 2202 99 20 ]
	(c) Jams, Jellies, vegetable juices, puree, pickles and other goods of Chapter 20	20
	(d) Preserved fruits and vegetables
	(e) Processing of fresh fruits and vegetables including packaging
	(f) Processing, preservation, packaging of mushrooms.
5.	Food processing industry excluding those included in the negative list as per Annexure	1901 to 1904
6.	Sugar and its by products	-	-	17019100
7.	Silk and silk products	5004, 5005, 5006 or 5007	17116
8.	Wool and wool products	5101 to 5113	17117
9.	Woven fabrics (Excisable garments)	-	-	6101 to 6117
10.	Sports goods and articles and equipments for general physical exercise and equipment for adventure sports/activities, tourism	9506
11.	Paper and paper products excluding those in negative list as per Annexure	-	-	-
12.	Pharmaceutical products (excluding sterile surgical or denat adhesion barriers, whether or not absorbable)	3003 to 3006
13.	Information and Communication Technology Industry Computer hardware Call centres	3[8471 or 8443 32 (except 8443 32 60 and 8443 32 90) or 6[8528 42 00 or 8528 52 00 ]]	30006/7
14.	Bottling of Mineral water	2201
15.	Eco-tourism Hotels, resorts, spa, entertainment/ amusement parks and ropeways	-	55101
16.	Industrial gases (based on atmosphere fraction)
17.	Handicrafts
18.	Non-timber forest product based industries.

ANNEXURE

SI. No.	Good or Activity not to be exempted	Excise classification Chapter/ heading/ sub-heading /tariff item	Sub-class under NIC Classification 1998
(1)	(2)	(3)	(4)
1.	Tobacco and tobacco products including cigarettes and pan masala	2401 to 2403 and 2106	1600
2.	Thermal Power Plant (coal and oil based)		40102/40103
3.	Coal washeries or dry coal processing
4.	Inorganic chemicals, excluding medicinal grade oxygen (28044010), medicinal grade hydrogen peroxide (2847 00 00), compressed air (2853 00 30)	28
5.	Organic chemicals excluding Pro vitamins or vitamins, hormones (2936 or 2937), Glycosides (2938), sugars (2940 00 00) Sugar reproduction by synthesis not allowed as also downstream industries for sugar	29	24117
6.	Tanning and dyeing extracts, tanins and their derivatives, dyes, colours, paints and varnishes, putty, fillers and other mastics, inks	32	24113/24114
7.	Marble and mineral substances not classified elsewhere	25020000, 2503 to 2522, 2525 to 2530	14106/14107
8.	Flour mill or rice mill	11010000	15311
9.	Foundries using coal
10.	Mineral fuels, mineral oils and products of their distillation; Bituminous substances: Mineral waxes	27
11.	Synthetic rubber products	4002	24131
12.	Cement clinkers and asbestos, raw including fibre	25231000, 2524
13.	Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders and other goods of heading 3601 to 3606)	3601 to 3606	24292
14.	Mineral and chemical fertilizers	3102 to 3105	2412
15.	Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation)	3808	24211/24219
16.	Fibre glass and articles thereof	7019	26102
17.	Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp)	47	21011
18.	Branded aerated water or soft drinks (non-fruit based)	22011020, 22021010	15541/15542
19.	Paper	4801	21011 to 21019
	Writing or printing paper for printing of educational textbooks	4802
	Paper or paperboard, in the manufacture of which,- (i) the principal process of lifting the pulp is done by hand; and (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches	4802
	Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	4802
	Newsprint, in rolls or sheets	4801
	Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	4804
	Sanitary towel and tampons, napkins and napkin liners for babies and similar sanitary articles	4818
	Cigarette paper, whether or not cut to size or in the form of booklets or tubes	4813
	Grease -proof paper	48062000
	Toilet or facial tissues and other goods	4803
	Paper and paper board, laminated internally with bitumen, tar or asphalt	4807
	Carbon or similar copying paper	4809 90 00
	Products consisting of sheets of paper or paper board, impregnated, coated, or covered with plastics and other goods of tariff item 4811 41 00, 4811 49 00, 4811 51 00 or 4811 59 00(excluding floor coverings on a base of paper or of paperboard, whether or not cut to size)	48114100, 48114900, 48115100, or 48115900
	Paper and paper board, coated, impregnated or covered with wax and other goods of tariff item 48116000	48116000
20.	Plastics and articles thereof	3909 to 3915
21.	Industries, notified under the Doon Valley notification [S.O. 102(E), dated the 1st February, 1989] as amended from time to time, issued by the Ministry of Environment and Forests, in the Doon Valley area of the State of 1Uttarakhand.".

 

**************************

Notes :

1. For the word "Uttranchal", the word "Uttarakhand" has been substituted vide Notification No. 1/2008 CE dated 18/1/2008

2. Has been inserted vide Notification No. 1/2008 CE dated 18/1/2008

3.  In the Sr. No. 13, in the column no. 3 entry has been substituted. Before substitution it was read as "8471" vide notification no. 11/2008 CE dated 1/3/2008

4. Inserted vide Not. 06/2016 - Dated 1-3-2016

5. Substituted  vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: “2202 90 20”

6. Substituted  vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: “8528 41 00 or 8528 51 00”