Exemption to goods produced by khadi and village industry, government factories and prison - 200/86 - Central Excise - Tariff

Exemption to goods produced by khadi and village industry, government factories and prison

Notification No. 200/86-C.E.

Dated 21-3-1986

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. 185/86-Central Excises, dated the 1st March, 1986, the Central Government hereby exempts goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and which were falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) as it existed immediately before the commencement of the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the first mentioned Schedule :

Provided that—

(i) such goods are manufactured by the factories belonging to the Central Government and are intended for use by the Departments of the said Government; or

(ii) such goods are manufactured by a factory belonging to any State Government for purposes declared by Parliament by law to be incidental to the ordinary functions of that Government; or

(iii) such goods are products of a village industry and the Khadi and Village Industries Commission certifies that the said products are the genuine products of a village industry, specified, or deemed to be specified, in the Schedule to the Khadi and Village Industries Commission Act, 1956 (61 of 1956) and are marketed in accordance with the provisions of the said Act; or

(iv) such goods are manufactured in a prison.

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 the 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.

2. This notification shall remain in force upto and inclusive of the 31st day of August, 1986.