Exemption to all excisable goods manufactured in a prison - 199/87 - Central Excise - Tariff

Exemption to all excisable goods manufactured in a prison

Notification No. 199/87-C.E.

Dated 28-8-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government 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 which is specified in the said Schedule.

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 ………… institution of a like nature.

2. This notification shall come into force on the 1st day of September, 1987 and shall remain in force upto and inclusive of the 31st day of August, 1988.