Exemption to excisable goods when brought in an acquaculture farm from factory or warehouse and for export of a acquaculture products by the acquaculture farm operating as a hundred per cent export oriented undertaking - 10/95 - Central Excise - Tariff

Exemption to excisable goods when brought in an acquaculture farm from factory or warehouse and for export of a acquaculture products by the acquaculture farm operating as a hundred per cent export oriented undertaking

Notification: 10/95-CE

Dated 23-Feb-1995

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods specified in the Annexure I to this notification (hereinafter referred to as the said goods) when brought in an acquaculture farm from the factory of their manufacture or warehouse in connection with the operational requirement of such acquaculture farm and for export of acquaculture products produced or manufactured from such goods by the acquaculture farm operating as a hundred per cent export oriented undertaking from the whole of : -

(i) the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944); and

(ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).

Subject to the following conditions namely:-

(1) The undertaking is approved by the Board of Approval for hundred per cent export oriented undertaking appointed by the Central Government in exercise of the powers conferred by section 14 of the Industries (Development and Regulation) Act, 1951 (65 of 1951) and the rules made under that Act (hereinafter referred to as the Board);

(2) the undertaking brings the excisable goods directly from the factory of manufacture or warehouse;

(3) the entire excisable goods so brought are used by the undertaking for the purpose specified above;

(4) the undertaking disposes of the said goods or the articles produced manufactured, processed or packaged in the undertaking or the waste, scrap, and remanents arising out of such production, manufacture processing or packaging in the manner as provided in the Export-Import Policy and in this notification;

(5) the undertaking executes a bond with the Assistant Collector of Central Excise (hereinafter referred to as Assistant Collector) in the prescribed form and for such sum as may be specified by that Assistant Collector, for the proper accountal of the receipt, storage and utilisation of such goods;

(6) the undertaking satisfies the Development Commissioner that the said goods have been used for any of the purposes specified in the Export-Import Policy and in this notification:

(7) the manufacturer of the said goods follows the procedure contained in rules 156-A and 156-B of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by rule 173-N of the said rules;

(8) the undertaking follows the procedure contained in Chapter X of the said rules with the modification that certificate in Form C.T. 3 as specified in Annexure II to this notification shall be used by the central excise officer in charge of the undertaking in place of a certificate in form C.T. 2 prescribed under the said rules.

2. Notwithstanding anything contained in this notification the exemption contained herein shall also apply to the said goods used for the purposes of production or manufacture of acquaculture products within hundred per cent Export-Oriented undertakings approved by the Board and such products (including rejects, waste and scrap material arising in the course of production or manufacture) even if not exported out of India, are allowed to be cleared outside the undertaking under and in accordance with the Export-Import Policy and subject to such other limitations and conditions as may be specified in this behalf by the Development Commissioner, on payment of appropriate duty of excise.

3. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector that any undertaking has been permitted to clear any of the said goods for being taken outside the undertaking, to any other place in India by the Development Commissioner or the Board, in accordance with the Export-Import Policy -

(a) such clearance of capital gods, material handling equipment, office equipment and captive power plants or as the case may be, captive generating sets may be allowed on payment of an amount equal to the excise duty leviable on such goods on the depreciated value thereof and at the rate in force on the date of payment of such duty;

(b) such clearance of used packing materials such as cardboard boxes, polythylene bags of a kind unsuitable for repeated use, may be allowed without payment of any excise duty;

(c) such clearance of goods (other than those specified in clauses (a) and (b) above) may be allowed on payment of excise duty leviable on such goods, on the full value at the time of their clearance from the factory of manufacture and at rates in force on the date of payment of such excise duty.

Explanation. - The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or the date of receipt of the goods in the unit, whichever is later, till the date of payment of duty.

S. No.	Description of Goods
1.	Capital Goods including plant and machinery for packaging, conveyor belts and accessories, spares and consumables including lubricants therefor for spawning Hatchery, Aqua Farm, Processing Plant, Chilling unit (cold storage) and Feed plant.
2.	Material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers and spares, consumables including lubricants therefor.
3.	Captive power plant including power generating sets as approved by the Board of Approvals and accessories.
4.	Tools, Jigs, Gauges, Fixtures, Moulds, Dyes, Instruments and accessories.
5.	Cold room apparels.
6.	Chemicals for water treatment, Zeolite, Teaseed powder/cake, waste digesters, pesticides, fungicides, veterinary medicines including vaccines.
7.	Office equipments to such extent as may be allowed by the Board.
8.	Feed for prawns/fish and other aquatic animals including Artemia (Brain Shrimp eggs) and other Hatchery feeds.
9.	Raw materials for feeds for aquatic animals, namely, meals of fish and other aquatic invertibrates like squid/prawns in liquid, powder or other forms, fish lipid oil, squid oil, veterinary grade premix of vitamins/minerals not suitable for human consumption, sea weed powder, kalp Meal, Molasses, yeast, choline chloride, Antioxidants excluding Vitamins, Licithin, Di-calcium Phosphate and Calcium Lactate which are capable of use in other than veterinary application.
10.	Preservatives, pre-mix taste makers, battering materials, special cooking medium, bread crumbs/powder.
11.	Packaging materials, all sorts.

ANNEXURE II

No....................

Date.........................

FORM C.T. 3

Certificate for removal of excisable goods under bond

This is to certify that :

(1) Mr./Messrs................................... (Name and address) is/are bona fide licensee holding licence No..................................Valid upto...............................

(2) That he/they has/have executed a bond in Form B-16 (General Surety/General Security).

No.......................date.................... for Rs...............with the Assistant Collector of Central Excise................................and as such may be permitted to remove...............................(quantity) of .......................(excisable goods) from the unit at...............................to their undertaking......................... at.............................

(3) That the specimen signature of his/their authorised agent namely Shri................................ are furnished herebelow duly attested;

Specimen Signature of the owner or his authorised agent

Sd/- Attested

Central Excise Officer-in-charge of the 100% Export-oriented Undertaking