Rescinded by notification no. 21/2006 dated 1/3/2006
Exemption to certain goods if cleared for display in any fair or exhibition
Notification No. 215/84-CE, Dt. 9-11-84
(As amended by Notification No. 200/85-CE, Dt.30-8-1985; 8/87-CE, Dt.20-1-1987; 90/90-CE, Dt. 20-3-1990; 66/95-CE, Dt. 16-3-1995 and 96/95-CE, Dt. 26-5-1995)
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 the Schedule hereto annexed, when cleared for display in any Fair or Exhibition in India, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises Act, 1944 (1 of 1944), (1 of 1944) subject to the conditions that-
(i) a certificate from the Central or State Government or the India Trade Promotion Organisation is produced to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise at the time of clearance of goods to the effect that such Fair or Exhibition has been approved or sponsored by the Central or State Government or the India Trade Promotion Organisation
(ii) the manufacturer enters into a bond with such surety or sufficient security to the satisfaction of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise to return the goods to the factory of production within three months from the date of clearance of goods or within one month from the date of closing of the Fair or Exhibition, whichever is later, and in the event of a failure to return the goods as aforesaid, to pay the duty which would have been levied thereon but for the exemption contained herein:
Provided that the manufacturer may, in the circumstances of exceptional nature, sell in the Fair or Exhibition goods so cleared and shall within seven days of such sale-
(a) intimate to the Proper Officer the circumstances of exceptional nature leading to such sale; and
(b) pay the duty which would have been levied thereon but for the exemption contained herein;
(iii) any procedure for the movement and accounting of goods so cleared that may be specified by the Commissioner of Central Excise, is adhered to.
THE SCHEDULE
1. Machinery.
2. Typewriters.
3. Internal Combustion Engines.
4. Refrigerating and Air-Conditioning Appliances and Machinery
5.ElectricMotors, allsorts.
6. Power Driven Pumps.
7. Office Machines.
8. Computers.
9. Musical Systems.
10. Motor Vehicles and Tractors, including Trailers.
11. Work Trucks.
12. Cinematograph Projectors and Parts thereof.
13. Television Image and Sound Recording and Reproducers.
14. Photographic Apparatus and Goods.
15. Television Cameras (including Video).
16. Weighing Machines.
17. Safes and Strong Boxes.
18. Control Equipments.
19. Marbles, Granites and other Stones.
20. Electrical machinery and electrical equipment falling under Chapter 85.
21. Instruments and apparatus falling under Chapter 90.
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