EOUs/EPZs/FTZs etc. Schemes Liberalised Further
NOTIFICATION NO. 29/2001-CE
DATED 18/05/2001
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 inertest so to do, hereby directs that each of the notification of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry column (3) of the said Table.
Table
S. No. |
Notification No. and Date |
Amendment |
(1) |
(2) |
(3) |
|
1. |
126/94-CE, dated the 2nd September, 1994 |
In the said notification, in Annexure I, after serial No.12, the following shall be inserted, namely:-
"13. Raw materials for making capital goods for use within the unit for the purpose of production or manufacture of export goods.
14. Any other item required in relation to production of export goods with the prior approval of Board of Approval." |
|
2. |
136/94-CE, dated the 10th November, 1994. |
In the said notification, after condition (h), the following shall be inserted, namely:- "(i) The Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise, as the case may be, subject to such conditions as he may specify in this behalf, permit destruction of rejects and wastes without payment of duty within 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." |
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3. |
1/95-CE, dated the 4th January, 1995 |
In the said notification, in Annexure I, after item 11., the following shall be inserted, namely:-
"12. Raw materials for making capital goods for use within the unit for the purpose of production or manufacture of export goods.
13. Any other item required in relation to production of export goods with the prior approval of Board of Approval/Inter Ministerial Standing Committee." |
|
4. |
2/95-CE, dated the 4th January, 1995 |
In the said notification,-
(a) in the opening paragraph, for the words, brackets, letters and figures "sub-paragraphs (a),(b),(c) and (d) of paragraph 9.9", the words, brackets, letters and figures "sub-paragraphs (a), (b), (c), (d) and (h) of paragraph 9.9" shall be substituted;
(b) in the third proviso, in condition (b), the words, brackets and letters "and the unit has fulfilled the minimum Net Foreign Exchange Earning as a Percentage of Exports (NFEP) prescribed in Appendix I of the said Policy" shall be omitted;
(c) after the third proviso, as amended and before the Explanation, the following provisos shall be inserted, namely:- "Provided also that the clearance of goods for home consumption under paragraphs 9.9 (b) and 9.9 (h) shall be allowed only when the unit has fulfilled the minimum Net Foreign Exchange Earning as a Percentage of Export (NFEP) prescribed in Appendix-I of the Export and Import Policy:
Provided also that the clearance of goods for home consumption under paragraph 9.9(a) in excess of 5% of Free on Board value of exports made by the said unit during the year (starting from 1st April of the year and ending with 31st March of the next year) shall be allowed only when the unit has fulfilled the minimum Net Foreign Exchange Earning as a Percentage of Exports (NFEP) prescribed in Appendix-I of the said Policy." |
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5. |
6/97-CE, dated the 1st March, 1997 |
In the said notification,-
(a) in the Table, against Sl. No.2, for the entry in column (3), the following shall be substituted, namely:-
"(i) Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery in a free trade zone or a hundred per cent export oriented undertaking and brought to any other place in India;
(ii) Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery by a unit in special economic zone (SEZ), which was in existence and functioning in a free trade zone before conversion of the said free trade zone into special economic zone (SEZ) with effect from 1-11-2000, and brought to any other place in India.";
(b) in the explanation, for the words, 'and "hundred per cent export oriented undertaking", the words "hundred per cent export oriented undertaking" and "special economic zone"(SEZ) shall be substituted. |
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6. |
52/2000-CE, dated the 19th October, 2000 |
In the said notification, in paragraph 3, after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that the finished goods (including by products, rejects, waste, scrap and remnants), may be cleared to the warehouse appointed or registered under the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 26/98-CE (NT), dated the 15th July, 1998 or to the warehouse authorized to carry on manufacturing process and other operations under section 65 of the Customs Act, 1962 (52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulations, 1966, without payment of duty." |
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(This Notification was last amended vide Ntf. No. 35/2002-Central Excise, Dt. 24/06/2002)
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