Capital goods, components and raw materials brought in for manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Parks - 90/93 - Central Excise - Tariff

Capital goods, components and raw materials brought in for manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Parks

Notification No. 90/93-C.E.

Dated 2-7-1993

In exercise of the powers conferred by sub-section (1) of section 5 A 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 capital goods, components and raw materials (hereinafter referred to as the goods) when brought in for the purposes of manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Parks (hereinafter referred to as the unit) under hundred per cent export-oriented scheme approved 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 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 unit is approved by the Committee;

(b) the goods required by such unit for the manufacture are brought directly to the unit from the factory of production and are used in the manufacture, meant solely for export;

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

(d) on clearances of the excisable goods produced or manufactured and allowed to be sold in India, such unit 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 156A and 156B of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by the rule 173N of the said rules;

(f) the unit 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 notification No. 123/81-C.E., dated the 22nd June, 1981 shall be used by the central excise officer in charge of the unit in place of a certificate in form C.T. 2 prescribed under the said rules;

(g) on the expiry of the period referred to in condition (c), such unit shall pay excise duty on the goods unused and the articles manufactured from the goods without depreciation and at the rates in force at the time of clearance.

Explanation. - For the purposes of this notification, "capital goods" means any plant, machinery, equipment or accessories required by the unit for manufacture of goods and shall include machinery for packing goods, testing equipment and equipment required for Research and Development activity.