Seeks to suitably amend specified notifications relating to area based exemptions, so as to carry out Budgetary changes - 06/2016 - Central Excise - Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 6/2016 Central Excise New Delhi, the 1st of March, 2016 G.S.R. 223 (E). 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 (Textile 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 further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, in the manner and to the extent specified in the corresponding entry in column (3) of the said Table, namely:- Table S. No. Notification No. and date Amendments (1) (2) (3) 1. 32/1999-Central Excise, dated the 8th July, 1999. [G.S.R. 508 (E), dated the 8th July, 1999] In the said notification, after paragraph 5, the following paragraph shall be inserted, namely :- 6. 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. . 2. 33/1999-Central Excise, dated the 8th July, 1999. [G.S.R. 509 (E), dated the 8th July, 1999] In the said notification, after paragraph 5, the following paragraph shall be inserted, namely :- 6. 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. . 3. 56/2003-Central Excise, dated the 25th June, 2003. [G.S.R. 513 (E), dated the 25th June, 2003] In the said notification, after paragraph 5, the following paragraph shall be inserted, namely :- 6. 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. . 4. 71/2003-Central Excise, dated the 9th September, 2003. [G.S.R. 717 (E), dated the 9th September, 2003] In the said notification, after paragraph 7, the following paragraph shall be inserted, namely :- 8. 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. . 5. 49/2003-Central Excise, dated the 10th June, 2003. [G.S.R. 471 (E), dated the 10th June, 2003] In the said notification, after paragraph 4, the following paragraph shall be inserted, namely :- 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. . 6. 50/2003-Central Excise, dated the 10th June, 2003. [G.S.R. 472 (E), dated the 10th June, 2003] In the said notification, after paragraph 4, the following paragraph shall be inserted, namely :- 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. . [F. No. 334/8/2016 TRU] (K. Kalimuthu) Under Secretary to the Government of India