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Exemption to specified goods meant for manufacture and packaging of articles in 100% EOU or manufacture or development of electronic hardware and software in EHTP or STP - 01/95 - Central Excise - Tariff |
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Exemption to specified goods meant for manufacture and packaging of articles in 100% EOU or manufacture or development of electronic hardware and software in EHTP or STP Notification No. 1/95-C.E. Dated 4-1-1995 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 Annexurre I to this notification ( hereinafter referred to as the said goods), when brought in connection with - (a) the manufacture and packaging of articles into a hundred percent export oriented undertaking (hereinafter referred to as user industry); or (b) manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Park (hereinafter referred to as user industry) under Electronic Hardware Technology Park (EHTP) Scheme notified by the notification of the Government of India in the Ministry of Commerce No. 42 (N-8)/92-97, dated the 14th September,1992; or (c) manufacture or development of software by a unit in Software Technology Parks (hereinafter referred to as user industry) under Software Technology Parks (STP) Scheme notified by the notification of the Government of India in the Ministry of Commerce No. 33/(RE)/92-97, dated the 22nd March, 1994. 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 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 user industry, in the case of, (i) hundred percent export oriented undertaking has been approved by the Board of Approval for hundred percent export oriented undertaking (hereinafter referred to as the said Board) 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; (ii) unit in Electronic Hardware Technology Park (EHTP) Scheme has been approved by the inter-Ministerial Standing Committee (hereinafter referrred to as the said Committee) appointed by the notification of the Government of India in the Ministry of Industry (Department of Industrial Development) No. S.O.117(E), dated the 22nd February, 1993; (iii) unit in Software Technology Parks (STP) Scheme, has been approved by the said Committee; (b) the user industry brings the excisable goods directly from the factory of manufacture and uses them for purposes as specified in clauses (a) to (c) above solely for export; (c) such user industry exports out of India hundred per cent or such other percentage as may be fixed by the said Board or the said Committee, as the case may be, of articles manufactured wholly or partly from the said goods for the period stipulated by the said Board or the said Committee, as the case may be, or such extended period as may be specified by the said Board or the said Committee, as the case may be; (d) the user industry 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; (e) the user industry satisfied the Development Commissioner or the Chief Executive of Software Technology Park Society or the designated officer in the case of Electronic Hardware Technology Park (EHTP) unit, as the case may be, that the said goods have been used for the purposes specified in clauses (a) to (c) above, or for any other purposes specified in the Export-Import Policy and in this notification; (f) the manufacturer of the said goods follows the procedure contained in rules 156A and 156B of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by rule 173N of the said rules; (g) the user industry follows the procedure contained in Chapter X of the said rules with the modification that a certificate in form C.T. 3 as annexed to this notification at Annexure II, shall be used by the Central excise officer in charge of the user industry in place of a certificate in form C.T. 2 prescribed under the said rules; 2. The Assistant Collector, may subject to such conditions and limitations, as may be imposed by him and subject to the provisions of the Export-Import Policy, - (a) permit the said goods or goods manufactured, produced, processed or packaged in the unit to be taken outside the user industry, without payment of duty, for repairs, processing, testing or display and to be returned to the unit thereafter; (b) permit the said goods or goods manufactured, produced, processed or packaged to be supplied or transferred from user industry to another unit in a free trade zone or a hundred per cent export oriented undertaking or an Electronic Hardware Technology Park (EHTP) unit or Software Technology Parks (STP) unit as the case may be, for any of the purposes as specified in clauses (a) to (c). 3. Subject to the satisfaction of the Assistant Collector, duty shall not be leviable in respect of - (a) the said goods used for imparting training to workers of the user industry; (b) the said goods or goods manufactured, produced, processed or packaged in the user industry, if such goods are destroyed within the user industry in the presence of the Central Excise Officer; (c) the scrap or waste materials or remnants arising in the course of such production, manufacture, processing or packaging, if such scrap or waste material or remnants are destroyed within the user industry in the presence of the Central Excise Officer. Explanation. - For the purposes of this notification, "Export-Import Policy" means the Export and Import Policy, 1 April, 1992 - 31 March, 1997, publised vide Public Notice of the Government of India in the Ministry of Commerce No. 1-ITC (PN)/92-97, dated the 31st March, 1992 as amended from time to time. 4. Notwithstanding anything contained in paragraph 1 in the case of user industry engaged in the development of computer software, the exemption contained therein shall also apply to the said goods procured by such user industry for training, and for development and testing of software for export and for providing consultancy services for development of software "on site" abroad : Provided that (a) the conditions stipulated in this notification are complied with by such software development unit; and (b) the procedure specified by the Assistant Collector is followed. Explanation. - The consultancy fees received by software development units in convertible foreign currency for consultancy service for development of software `on site' abroad shall be deemed to be exports for the purposes of fulfilment of export obligation under this notification. 5. Notwithstanding anything contained in this notification, the exemption contained herein shall also apply to the said goods used for the purposes of production, manufacture, processing or packaging of articles in a user industry and such articles (including rejects, waste, scrap and remnants arising out of such production, manufacture, processing or packaging of such articles) even if not exported out of India are allowed to be cleared outside the user Industry 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 said Board or the said Committee, as the case may be, on payment of appropriate duty of excise : Provided that goods which have been repaired, reconditioned or reengineered shall not be allowed to be cleared outside the user industry. 6. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector that user industry has been permitted to clear any of the said goods for being taken outside to any other place in India by the said Board or the said Committee, as the case may be, in accordance with the Export-Import Policy - (a) such clearance of capital goods, 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, polyethylene 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. 7. Nothing contained in this notification shall be applicable to an undertaking which avails of any concession in terms of notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.136/94-Central Excises, dated the 10th November, 1994. ANNEXURE I 1. Capital goods and spares thereof. 2. Material handling equipments, namely, fork lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers and spares thereof. 3. Captive power plants, including captive generating sets and their spares, fuel, lubricants and other consumables for such plants and generating sets as recommended by the said Board or the said Committee, as the case may be. 4. Office equipments, spares and consumables thereof as recommended by the said Board or the said Committee, as the case may be. 5. Raw Materials. 6. Components. 7. Consumables. 8. Packaging materials. 9. Tools, jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof. 10. Prototypes, technical and trade samples for development and diversification. 11. Drawing, blue prints and charts. ANNEXURE II
FORM C.T. 3 Certificate for removal of excisable goods under bond This 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 undetaking ........................at............................... (3) That the specimen signatures of his/their authorised agent namely Shri .................................are furnished herebelow duly attested :
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