Goods Manufactured in Prisons - 24/92 - Central Excise - Tariff

Goods Manufactured in Prisons

Notification No. 24/92-C.E.

Dated 1-3-1992

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 all goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured in a prison, from the whole of the duty of excise leviable thereon under the second mentioned Act.

Explanation. - For the purposes of this notification, the expression "prison" means any jail or place used permanently or temporarily under the general or special orders of a State Government for the detention of prisoners and includes -

(i) any place which has been declared by a State Government by general or special order to be a subsidiary jail; and

(ii) any reformatory, Borstal institution or other institution of a like nature.