All excisable goods manufactured in a Electronic Hardware Technology Park Unit under 100% EOS - 91/93 - Central Excise - Tariff

All excisable goods manufactured in a Electronic Hardware Technology Park Unit under 100% EOS

Notification No. 91/93-C.E.

Dated 2-7-1993

In exercise of the powers conferred by sub-section (1) of section 5A of Central Excises and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as goods), produced or manufactured in a Electronic Hardware Technology Park Unit (hereinafter referred to as the Unit) under the hundred per cent export-oriented scheme approved in this behalf by the Inter-Ministerial Standing Committee (hereinafter referred to as the 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 and allowed to be sold in India upto a value not exceeding forty per cent of the total value of production of components and finished goods manufactured in the said Unit taken together under and in accordance with the notification of the Govt. of India in the Ministry of Commerce, issued under sub-section (1) of section 3 of the Foreign Trade (Development and Regulation) Ordinance 1992, No. 42 (N-8)/92-97 dated the 14th September, 1992 from so much of the duty of excise leviable thereon in terms of section 3 of the said Central Excises and Salt Act as is in excess of the amount calculated at the rate of 50% of each of the duties of customs which would be leviable under section 12 of the Customs Act, 1962 (52 of 1962) read with any other notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act on the like goods produced or manufactured outside India if imported into India :

Provided that the amount of aggregate duties of customs in respect of the said goods shall not be less than the amount calculated at the rate of 25% ad valorem or the duty of excise leviable thereon which is specified in the said Schedule, read with any other relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or sub-section (1) of section 5A of the said Central Excises and Salt Act, as the case may be, whichever is higher:

Provided further that nothing contained in the above proviso shall apply to the goods which are chargeable to nil rate of duty leviable under section 12 of the Customs Act, read with any other notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act.

Provided also that the amount of duty calculated at the rate of 25% ad valorem shall be apportioned in the same ratio in which the said goods are chargeable to each of the duties of customs but for the exemption contained in this notification.