Exemption to goods manufactured by institutions or rehabilitation of the handicapped - 092/89 - Central Excise - Tariff

Exemption to goods manufactured by institutions or rehabilitation of the handicapped

Notification No. 92/89-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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the Annexure below and manufactured by an institution which,-

(i) is primarily engaged in the rehabilitation of physically or mentally handicapped persons,

(ii) employs primarily physically or mentally handicapped persons for its manufacturing activity, and

(iii) is receiving financial assistance from the Government of India, Ministry of Social Welfare for such rehabilitation,

from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) :

Provided that the institution produces a certificate once in a financial year from an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of Social Welfare to the effect that it,-

(i) is primarily engaged in the rehabilitation of physically or mentally handicapped persons,

(ii) employs primarily physically or mentally handicapped persons for its manufacturing activity, and

(iii) is receiving financial assistance during that year from the Government of India, Ministry of Social Welfare for such rehabilitation.

Annexure

1. All goods falling under heading No. 56.02, 73.08, 73.09, 73.10, 73.11, 73.12, 73.13, 73.14, 73.15, 73.16, 73.17, 73.18, 73.19, 73.20, 73.21, 73.22, 73.23, 73.24, 73.26, 74.12, 74.13, 74.14, 74.15, 74.16, 74.17, 74.18 or 74.19 of the said Schedule.

2. All goods falling under sub-heading No. 0901.20, 0901.90, 0902.11, 0902.12, 0903.10, 5102.90, 5105.00, 5108.00, 5301.10, 5303.10, 5304.00, 5308.00, 5601.00, 5603.00, 5604.00, 5605.90, 5607.90, 5608.00, 5903.11, 5903.21, 5903.91, 5907.00, 5909.00, 6202.00, 6301.00, 7216.50 or 7302.90 of the said Schedule.

3. Rubber solution or vulcanizing solution; powered cycles and powered cycle rickshaws; side cars of motor cycles (including scooters); evaporative type of coolers and parts of such coolers and flat rolled products of iron or steel clad.

4. All other goods specified in the said Schedule, other than the following, namely :-

(i) all goods falling under Chapter 9, 24, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 72, 73 or 74;

(ii) all goods falling under heading No. 21.06, 25.04, 33.04, 33.05, 36.05, 37.01, 37.02, 37.05, 37.06, 40.05, 40.11, 40.13, 84.71, 85.21, 85.28, 87.01, 87.02, 87.03, 87.04, 87.05, 87.06, 87.11, 91.01, 91.02 or 96.13;

(iii) all goods falling under sub-heading No. 2101.10, 2101.20, 3307.10, 3307.20, 3307.30, 3307.90, 3703.10, 4005.00, 4006.10, 4008.21 or 9605.10;

(iv) sandalwood oil; strips of plastics intended for weaving of fabrics or sacks; polyurethane foam and articles of polyurethane foam; rods (including wire rods) of aluminium; and refrigerating and air-conditioning appliances and machinery and parts and accessories thereof falling under Chapter 84, 85 or 90.