Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.
Exemption to Cottage and Village Industry Products
EXCISE NOTIFICATION NO. 198/87-CE
Dated 28-8-87
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule:
Provided that-
(a) such goods are genuine products of a village industry; and
(b) such goods are marketed by or with the assistance of the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956); and
(c) the manufacturer of such goods produces a certificate from the said Commission to the effect that-
(i) such goods are the genuine products of a village industry; and
(ii) such goods are marketed by or with the assistance of the said Commission.
TABLE
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S. No.
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Description of goods
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(1)
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(2)
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1.
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All goods falling under Chapter 69 of the said Schedule.
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2.
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1[All goods falling under Chapter 14, headings 1521, 1522, Chapter 25 (except headings 2515, 2523, and 2524), headings 3805, 3807, 4409, 6807 to 6815, 9401, 9402 and 9403 of the said Schedule.]
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3.
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1[All goods falling under Chapter 13, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power, tariff items 3604 10 00, 3806 90 90, heading 4016, Chapter 42 (except suitcases, vanity cases, executive cases, brief cases and vanity bags of allsorts) and headings 4414 to 4421 of the said Schedule.]
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4.
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Amber Charkha.
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Explanation : For the purposes of this notification, the expression ""village industry"" shall have the same meaning as assigned to it in clause (h) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).
2. This notification shall come into force on the 1st day of September, 1987.
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Note :
As amended by Notification No. 248/88-CE, Dt. 30-8-1988; 93/89-CE, Dt.1-3-1989; and 11/96-CE, Dt. 23-7-1996 and
1. Has been substituted vide Notification No. 20/2006 dated 1/3/2006
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