Specified intermediate goods exempted if captively consumed in the manufacture of specified final products - Consequent upon extension of Modvat Scheme to goods earlier covered under Proforma Credit Procedure - 121/94 - Central Excise - Tariff

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Specified intermediate goods exempted if captively consumed in the manufacture of specified final products - Consequent upon extension of Modvat Scheme to goods earlier covered under Proforma Credit Procedure

Notification No. 121/94-C.E.

Dated 11-8-1994

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) (hereinafter referred to as the said Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under heading numbers or sub-heading numbers of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said Tariff Act) specified in column (4) of the Table hereto annexed (hereinafter referred to as "inputs") manufactured in a factory and used within the factory of production in or in relation to the manufacture of corresponding final products of the description specified in column (2) of the said Table and falling under heading numbers or sub-heading numbers of the Schedule to the said Tariff Act, specified in the corresponding entry in column (3) of the said Table, from the whole of the duty of excise and additional duty of excise leviable thereon, which is specified in the respective Schedules to the said Tariff Act and the said Special Importance Act :

Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100% Export-Oriented Unit or to a unit in an Electronic Hardware Technology Park), which are exempt from the whole of the duty of excise leviable thereon or are chargeable to 'Nil' rate of duty :

Provided further that where such use of inputs is in a factory of a manufacturer, different from his factory where the goods have been produced, the exemption contained in this notification shall be allowable subject to the observance of the procedure set out in Chapter X of the Central Excise Rules, 1944.

TABLE

S. No.	Description of final products	Heading number or sub-heading number of final products	Heading number or sub-heading number of inputs
(1)	(2)	(3)	(4)
1.	(a) Snuff	2404.50	2404.50
	(b) Preparation, containing snuff of tobacco in any proportion	2404.60	2404.50
2.	Chewing tobacco including preparations commonly known as "Khara Masala", "Kimam", "Dokta", "Zarda", "Sukha" and "Surti"	2404.41	2404.49
3.	Woollen Yarn	5103.10, 5103.21, 5103.29	5103.10, 5103.21, 5103.29
4.	Woollen fabrics	51.07	51.03
5.	Yarn, including sewing thread	52.03, 52.04, 54.02, 54.03, 54.04, 54.05, 55.04, 55.05, 55.06	52.03, 52.04, 54.02, 54.03, 54.04, 54.05, 55.04, 55.05, 55.06
6.	Cotton yarn	52.03, 52.04	52.03, 52.04
7.	Cotton fabrics	52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 5801.20, 5802.12, 58.03, 5804.11, 5805.13, 5901.10, 5903.11, 5903.19, 5905.10, 5906.11,	52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 5801.20, 5802.12, 58.03, 5804.11, 5805.13, 5901.10, 5903.11, 5903.19, 5905.10, 5906.11
8.	Flax yarn	5301.31, 5301.32	5301.31, 5301.32
9.	Ramie yarn	5303.31, 5303.32, 5303.39	5303.31, 5303.32, 5303.39
10.	Jute, twist, yarn, thread, ropes and twine, all sorts and Jute manufactures	5302.20, 53.06, 5607.19, 5702.20, 63.01	5302.20, 53.06, 5607.19, 5702.20, 63.01
11.	Synthetic filament yarn, whether or not textured	54.02, 54.03	54.02, 54.03
12.	Artificial filament yarn, whether or not textured	54.04, 54.05	54.04, 54.05
13.	Man-made fabrics	54.09, 54.10, 54.11, 54.12, 55.08, 55.09, 55.10, 55.11, 55.12, 5802.14, 5805.14, 5903.21, 5903.29, 5905.20, 5906.12	54.09, 54.10, 54.11, 54.12, 55.08, 55.09, 55.10, 55.11, 55.12, 5802.14, 5805.14, 5903.21, 5903.29, 5905.20, 5906.12
14.	Synthetic staple fibres and tow, including tops thereof	55.01	55.01
15.	Artificial staple fibres and tow, including tops thereof	55.02	55.02
16.	Yarn of synthetic staple fibres	55.04	55.04
17.	Yarn of artificial staple fibre, not containing synthetic staple fibre	55.05	55.05
18.	Yarn of artificial staple fibre containing synthetic staple fibre	55.06	55.06
19.	Felt, non-woven, carpets and other textile floor coverings, including floor coverings of felt	56.02, 56.03, 57.02	56.02, 56.03, 57.02
20.	Narrow woven fabrics	5806.10	40.07, 52.03, 54.02, 54.03, 54.04, 54.05, 55.04, 55.05, 55.06