Exemption to specified goods meant for Repairing, Reconditioning and Re-engineering - 138/94 - 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 specified goods meant for Repairing, Reconditioning and Re-engineering

Notification No. 138/94-CE, Dated 10-11-94

In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods specified in the table hereto annexed (hereinafter referred to as the said goods) when received for carrying out repairs, reconditioning or reengineering of articles into an undertaking from the whole of -

(i) the duty of excise leviable thereon under Section 3 of the Central Excises Act, 1944 (1 of 1944); and

(ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957),  subject to the following conditions, namely:-

(a) the repair, reconditioning or re-engineering, as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and

(b) the articles repaired, reconditioned or re-engineered, as the case may be are exported and are not removed outside the Unit to the domestic area;

(c) the manufacturer of the said goods follows ²the procedure specified under rule 20 of the Central Excise (No.2) Rules, 2001;

(d) the undertaking follows the procedure contained in ³the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 with the modification that a certificate in form C.T.3 as specified in Annexure to this notification shall be used by the Central Excise Officer-in-charge of the undertaking in place of a certificate in form C.T.2 prescribed under the said rules.
 

THE TABLE

1. Capital goods and spares thereof

2. Material handling equipments, namely, fork lifts, overhead cranes, mobile cranes, crawler cranes, hoists and stackers and spares thereof.

3. Captive power generating sets and their spares, fuel, lubricants and other consumables for such generating sets.

4. Office equipments, spares and consumables thereof.

5. Raw materials

6. Components

7. Consumables

8. Packaging Materials

9. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof.

ANNEXURE

No. .........................

Date.......................

FORM C.T. 3

Certificate for removal of excisable goods under bond

This is to certify that

(1) Mr./ Messrs. ........................... (Name and address) is / are bonafide licensee holding licence No. ....................... Valid upto.................................

(2) That he / they has / have executed a bond in Form B-16 (General Surety / General Security).

No. ...................... date ................ for Rs. ............ with the ¹Assistant Commissioner of Central Excise or Deputy Commissioner of Central excise ....................... and as such may be permitted to remove ............ (quantity) of................ (excisable goods) from the unit at................. to their undertaking ............ at............
 

(3) That the specimen signatures of his / their authorised agent namely Shri....................... are furnished herebelow, duly attested

Specimen Signatures of the owner or his authorised agent

Sd/- Attested

Central Excise Officer-in charge of the 100% Export-Oriented Undertaking

 

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Note :

Amended by Notification No. 26/95-CE (N.T.), Dated 6-6-1995; and

1. Has been substituted vide Notification No. 23/1999 CE dated 11/5/99

2. For the words, figures, letters and brackets "rules 156A and 156B of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by rule 173N of the said rules", the words, figures and brackets "the procedure specified under rule 20 of the Central Excise (No.2) Rules, 2001" has been substituted vide Notification No. 35/2001 dated 29/6/2001

3. For the words, letter and figures, "Chapter X of the Central Excise Rules, ]944", the words, brackets and figures "the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001"  has been substituted vide Notification No. 35/2001 dated 29/6/2001