Exemption to carbonic acid (carbon dioxide) - 417/86 - Central Excise - Tariff

Exemption to carbonic acid (carbon dioxide)

Notification No. 417/86-C.E.

Dated 15-9-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 235/85-Central Excises, dated the 15th November, 1985, the Central Government hereby exempts carbonic acid (carbon dioxide) not conforming to I.S. Specification No. 307-1966, falling under sub-heading No. 2802.40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced in a factory or a distillery, from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the following conditions; namely :-

(a) that the said carbon dioxide not conforming to I.S. specification No. 307-1966 is supplied for use in a bottling plant for the manufacture of liquid carbon dioxide or solid carbon dioxide conforming to I.S. specification No. 307-1966;

(b) that the carbon dioxide conforming to I.S. specification No. 307-1966, so manufactured, is cleared on payment of the appropriate duty of excise leviable thereon, which is specified in the said Schedule read with any notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944;

(c) that the exemption contained in this notification shall be applicable only to a bottling plant which is an undertaking registered with the Director of Industries in any State or the Development Commissioner (Small Scale Industries) as a small scale industry under the provisions of the Industries (Development and Regulations) Act, 1951 (65 of 1951); and

(d) that the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.

Explanation :- For the purposes of this notification, the expression "bottling plant" means any plant engaged in the manufacture of -

(a) carbonic acid (carbon dioxide) in solid form (dry ice), or

(b) liquid carbon dioxide when such liquid carbon dioxide is filled into cylinders or in static or mobile pressure vessels, before removal from the plant.