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the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; (ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the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. 2 4. 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 1 Uttarakhand 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 1 Uttarakhand. . ************************** 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