Exemption to specified goods brought into a 100% EOU - 136/94 - Central Excise - Tariff

Exemption to specified goods brought into a 100% EOU

Notification No. 136/94-C.E.

Dated 10-11-1994

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 connection with the production or manufacture or packaging of articles specified in Annexure II to this notification, as the case may be, into a hundred percent 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 :-

(a) the undertaking is approved by the Board of Approval for hundred percent 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);

(b) the said goods are brought directly to the undertaking from the factory of production and are used in connection with the production or manufacture or packaging of goods meant solely for export;

(c) such undertaking exports out of India hundred per cent or such other percentage as may be fixed by the Board, of articles manufactured wholly or partly from the said goods for the period stipulated by the Board or such extended period as may be specified by the Board;

(d) on clearance of the excisable articles produced or manufactured and allowed to be sold in India, such undertaking shall pay duty of excise leviable on such articles in terms of section 3 of the said Central Excises and Salt Act;

(e) 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;

(f) the undertaking follows the procedure contained in Chapter X of the said rules with the modification that a certificate in form C.T. 3 as specified in Annexure III 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;

(g) on the clearance of capital goods or office equipments, as may be allowed by the Board, such undertaking shall pay excise duty on depreciated value and at the rate in force at the time of payment of such excise duty.

(h) on the clearance of goods other than those specified in condition (g) above, as may be allowed by the Board, such undertaking shall pay excise duty 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 shall be allowed for the period commencing from the date of commercial production by the Undertaking or the date of receipt of the goods specified in the condition (g) above, in the Undertaking, whichever is later, till the date of payment of duty.

ANNEXURE I

1. Green House equipment, accessories, heated rooting tables, propagation trays, seeding machines.

2. Growing media such as Peat Moss (including peat litres) (whether or not agglomerated), Pearlite/Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam based medium and other cultivation medium.

3. Office equipment to such extent as may be allowed by the Board.

4. Fertilizers and chemicals for pre and post harvest treatments such as micro nutrients, plant and growth regulators and other organic and inorganic substances used for plant nutrition, insecticides, fungicides, weedicides, herbicides, and the like.

5. Animal feed such as cattle feed and poultry feed.

6. Veterinary medicines including vaccines.

7. Packaging materials including machinery and equipment for packaging.

ANNEXURE II

1. Live animals.

2. Bird's eggs (fresh) in shells of Heading 04.04.

3. Live trees and other plants; bulbs, roots and the like, cut flowers and ornamental foliage.

4. Fresh vegetables; whole uncut sun dried vegetables; Fresh and uncut/sun dried roots and tubers of Chapter 7.

5. Fresh and uncut/sun dried edible fruits and nuts of Chapter 8.

6. Fresh or sun dried plants and parts of such plants.

7. Silk worm coccoons and raw silk.

Note : The Chapters and Headings referred to in the Annexure are those of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

ANNEXURE III

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 licencee holding licence No. ....................…. Valid up to ..................

(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 signatures of his/their authorised agent namely Shri..............................are furnished herebelow duly attested;

Specimen Signatures of the owner or his authorised agent

Sd/- Attested

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