Amendments to Notification No. 131/83-C.E. to restrict the scope of exemption to sugar factories set up in Sixth Five-year Plan - 104/89 - Central Excise - Tariff

Amendments to Notification No. 131/83-C.E. to restrict the scope of exemption to sugar factories set up in Sixth Five-year Plan

Notification No. 104/89-C.E.

Dated 1-3-1989

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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 131/53-Central Excises, dated the 27th April 1983, namely :-

In the said notification, in the Explanation, for clause (3), the following clause shall be substituted, namely :-

'(3) "new sugar factory" or "expansion project sugar factory" means a sugar factory to which a letter of intent or industrial licence was issued between 1st October, 1980 and 30th September, 1985 by the Government of India, Ministry of Industry under the Industries (Development and Regulation) Act, 1951 (65 of 1951) for setting up a new sugar factory or for increasing the capacity of an existing sugar factory and certified as such by the Chief Director, Directorate of Sugar, Department of Food, Government of India;'