Exemption to certain specified goods manufactured in rural areas by Co-operative / KVIC etc. - 088/88 - Central Excise - Tariff

Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017. Exemption to certain specified goods manufactured in rural areas by Co-operative / KVIC etc. EXCISE NOTIFICATION NO. 88/88-CE Dated 1-3-88 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 (3) of the Table hereto annexed and falling under Chapter No. or Heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the said Schedule: Provided that such goods are manufactured in rural areas. by registered co-operative societies, or by women s societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Villlage Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)]: Provided further that- (i) the exemption in respect of goods specified in serial numbers 5 to 16, 21, 22, 24 and 25 shall be applicable only if individual components of such electronic goods are assembled in rural areas by such societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)] and a certificate to this effect from the Department of Electronics of the Government of India or the State Electronics Development Corporation of a State or the Directorate of Industries of a State, is submitted to the Assistant Commissioner of the Central Excise within three months from the date of commencement of production of such electronic goods or within such extended period as he may allow; (ii) the exemption in respect of goods specified in serial numbers 17, 18, 19, 20 and 23 shall be applicable only if individual components of such goods are assembled in rural areas by such societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)] and a certificate to this effect from the Directorate of Industries of a State, is submitted to the Assistant Commissioner of the Central Excise or Deputy Commissioner of Central Excise within three months from the date of commencement of production of such goods or within such extended period as he may allow: 2 [(Omitted)] THE TABLE S.No. Chapter No. or Heading No. Description of goods (1) (2) (3) 01. 20 Preparations of vegetables and fruits; pickles 02. 21 Sauces and ketchup 03. 34 Laundry and carbolic soaps 04. 4 [64] Footwear 05. 84 Calculators 06. 85 Radios 07. 85 Cassette players or recorders, whether or not fitted with radios 08. 85 Black and white T. V. sets 09. 85 Audio cassettes 10. 85 Loudspeakers 11. 85 Electronic fan regulators 12. 85 Battery eliminators/ adapters 13. 85 Invertors /convertors 14. 85 Mechanical T. V. tuners 15. 85 Gang condensers 16. 86 Trimmer capacitors 17. 85 Electric irons 18. 85 Electric toasters 19. 85 Electric heaters 20. 96 Electric gas lighters 21. 85 or 90 Electronic lanterns/ torches 22. 91 Electronic clocks and electronic alarm time-pieces 23. 85 or 90 Voltage stabilisers 24. 91 Digital/ analogue electronic watches 25. 85 RF/IF coils. 26. 4 [ 3401, 3402] Synthetic detergents 27. 53,56,57 or 63 Jute yarn, jute fabrics and jute manufactures 28. 1 to 96 1 [All goods consumed in the manufacture of goods specified at S. No. 01 to 27 above- (i) whether within the factory of production of such goods; or (ii) in any other factory of the same manufacturer where exemption under this notification is availed.] 3 Explanation - For the purposes of this notification, the expression rural area shall have the meaning assigned to it in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956). *************************** As amended by Notification No. 281/88-CE,Dt. 16-11-1988; 287/88-CE, Dt. 1-12-1988; 13/90-CE, Dt. 20-3-1990; 80/91-CE, Dt. 25-7-1991;23/92-CE, Dt. 1-3-1992; 35/93-CE, Dt. 28-2-1993; 4/95- CE, Dt. 6-1-1995; 96/95-CE, Dt.26-5-1995; 35/97-CE, Dt. 13-6-1997; and 7/98-CE, Dt. 2-6-1998 Note : 1. Has been substituted vide Notification No.7/1999 CE dated 28/2/1999 2. Proviso has been Omitted vide Notification No. 5/2000 dated 21/2/2000 3. Has been substituted vide Notification No.16/2003 CE dated 1/3/2003 4. Has been substituted vide Notification No. 20/2006 dated 1/3/2006