Exemption to capital goods, components and raw materials cleared for repair of goods falling under Headings 89.01, 89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06 - 082/84 - 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 capital goods, components and raw materials cleared for repair of goods falling under Headings 89.01, 89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06

Notification No. 82/84-CE, Dated. 31-3-84

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all capital goods, components and raw materials, falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and cleared for repair of goods falling under heading Nos. ²[8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 8906] by ship repair units, from the whole of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944):

Provided that-

(i) the manufacturer of the said capital goods, components and raw materials produces, before the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory, a certificate from the indenting ship repair unit that the said capital goods, components and raw materials are required solely for the purpose of the repair of goods falling under heading Nos.8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 8906  and that the ship repair unit is registered with the Director General of Shipping, Government of India, for the purpose; and

(ii) the procedure set out in ¹[the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001], is followed.

Explanation:- Omitted

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Note :

As amended by Notification No. 80/86 dated 10-2-1986; 227/87 dated 24-9-1987; 15/91 dated 3-5-1991; 96/95 dated 26-5-1995 and

1. For the words, letter and figures, "Chapter X of the Central Excise Rules, 1944", 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

2. For the figures, brackets and words "89.01, 89.02, 89.04 and 89.05 (excluding floating or submersible drilling or production platforms) and 89.06", the figures, brackets and words "8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 8906" has been substituted vide Notification No. 20/2006 dated 1/3/2006