Governing duty free procurement of indigenous goods by EOUs and Units in the STP/EHTP and EPZ - 040/2000 - Central Excise - Tariff

Contents

Governing duty free procurement of indigenous goods by EOUs and Units in the STP/EHTP and EPZ

NOTIFICATION NO. 40/2000-CE

DATED 22/05/2000

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise 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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed shall be further amended in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

Sl.No.	Notification No. and date	Amendment
(1)	(2)	(3)
1	126/94-CE, dt. 2nd Sept, 1994	In the said notification, - (a) In the First paragraph, - (i) in clause (d), the word or shall be added at the end; (ii) after clause (d), the following clause shall be inserted, namely: (e) for trading as referred to in paragraph 9.21 of the Export and Import Policy, (b) In paragraph 3, after clause (c) and before the Explanation, the following clause shall be inserted, namely :- (d) the capital goods, if such goods are destroyed within the Zone, or outside the Zone where it is not possible or permissible to destroy the same within the said Zone, in the presence of the Central Excise Officer. (c) In paragraph 5,- (i) for the figures, letters and words 15th July, 1998 or cleared, the figures, letters, words and brackets 15th July, 1998 or cleared to the warehouse authorised to carry on manufacturing process or other operations under section 65 of the Customs Act, 1962 (52 of 1962), and under the Manufacture and Other Operations in Warehouse Regulations, 1966 or cleared shall be substituted; (ii) After the proviso, the following proviso shall be inserted, namely: Provided further that where such articles (including rejects, waste and scrap materials) are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such articles, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such articles. (d) In ANNEXURE 1, - (i) Against serial number 1, for the words spares thereof, the words spares and accessories thereof shall be substituted; (ii) After serial number 2, the following shall be inserted, namely 2A. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, antistatic carpet, tele- conference equipment, servo control system, security systems, panels for electricals and air conditioners; 2B. spares and consumables for the goods specified at Serial Number 2A above. (iii) For serial No. 3, serial No.3A and serial No. 4, the following shall respectively be substituted, namely 3. Captive power Plant including captive generating set and transformer as recommended by the Development Commissioner. 3A. Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares, consumables and accessories for transformers and approved by the Assistant Commissiorer of Customs or Deputy Commissioner of Customs. 4. Office equipment including PABX, fax machines, video projection system, spares and consurnables thereof. (iv) After serial number 11, the following shall be inserted, namely 12. Furnace oil required for boilers as approved by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
2.	136/94-CE, dt. 10th Nov., 1994	In the said notification,- (a) in condition (d),- (i) for the words on clearance of the excisable articles, the words on clearance of the articles shall be substituted; (ii) the following proviso shall be inserted, namely: Provided that where such articles are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such articles, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such articles; (b) After condition (g), the following proviso shall beinserted, namely:- Provided that in the case of capital goods, the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise may, subject to such conditions as he may specify, permit destruction of such capital goods, without payment of duty, inside the unit, or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of Customs or Central Excise Officer; (c) In ANNEXURE 1, after item 12, the following item shall be inserted, namely- 13. High Speed Diesel for power generating sets as recommended by the Board of Approvals.
3.	1/95- CE, dt. 4th Jan., 1995	In the said notification, - (a) in the first paragraph, in clause (a), for the words services out of India the following words and figures shall be substituted, namely:- services out of India or for trading of goods for export out of India as referred to in paragraph 9.21 of the Export and Import Policy; (b) in paragraph 3, after clause (b), the following clause shall be inserted, namely.- (c) the capital goods if such goods are destroyed within the user industry, or outside the said user industry, where it is not possible or permissible to destroy the same within the said user industry, in the presence of the Central Excise Officer. (c) in the paragraph 5, for the figures, letters and words 15th, July, 1998 or cleared the figures, letters, words and brackets 15th July, 1998 or cleared to the warehouse authorised to carry on manufacturing process or other operations under section 65 of the Customs Act, 1962 (52 of 1962), and under the Manufacture and other Operations in Warehouse Regulations, 1966, or cleared shall be substituted; (d) in ANNEXURE I,- (i) in item 1, for the words spares thereof, the words spares and accessories thereof' shall be substituted ; (ii) after item 2, the following shall be inserted, namely: - 2A. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, antistatic carpet, tele- conference equipment, servo control system, security systems, panels for electricals and air conditioners; 2B. Spares and consumables for the goods specified at item 2A above. (iii) for item 3, the following shall be substituted, namely 3. Captive power plants including captive generating sets and transformers as recommended by the Development Commissioner/Designated Officer. (iv) Item 3A shall be omitted; (v) For item 3B, the following shall be substituted, namely:- 3B.Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares, consumables and accessories for transformers as approved by the Assistant Commissioner or Deputy Commissioner of Central Excise. (iv) in item 3C, the words used in the textile units shall be omitted; (v) for item 4, following shall be substituted, namely:- 4. Office equipment including PABX, fax machines, video projection system, spares and consumables thereof';
4.	10/95- CE, dt. 23rd Feb., 1995	In the said notification, - (a) after paragraph 2, the following provison shall be inserted, namely:- Provided that where such products (including rejects, waste and Scrap material arising in the course of production or manufacture) are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such products which would have been paid but for the exemption under this notification,shall be payable at the time of clearance of such products. (b) in paragraph 3, after clause (a), the following provison shall be inserted, namely :- Provided that in the case of capital goods, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise may, subject to such conditions as he may specify, permit destruction of such capital goods without payment of duty inside the undertaking, or outside the said undertaking, where it is not possible or permissible to destroy the same within the said undertaking, in the presence of the Customs or Central Excise Officer. (c) in ANNEXURE 1, - (i) in serial number 3, the words, figures and letters upto a 'capacity of 1000 KVA' shall be omitted; (ii) serial number 3A shall be omitted., (iii) After serial number 11, the following shall be inserted, namely:- 12. High Speed Diesel for power generating sets as recommended by the Board of Approvals.
5.	20/97- CE, dt. 11th April, 1995	In the said notification, in the TABLE, against serial number 3, for the entry In column (2), the following shall be substituted namely: - "Unsuitable or broken cut and polished diamonds, rough diamonds, precious and semi-precious stones or dead stock".