Growth Centres/Industrial Parks - Exemption for Excise etc. Duty - 032/2003 - Central Excise - Tariff

  Growth Centres/Industrial Parks - Exemption for Excise etc. Duty

NOTIFICATION NO. 32/2003-CE

DATED 04/04/2003

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) and sub-section (3) of section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act. 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the Notification of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue), No. 32/99-Central Excise, dated the 8th July, 1999, namely -

In the said notification, in the opening paragraph, for the portion beginning with the words. "hereby exempts" and ending with the words, "Scheme Area", following shall be substituted, namely :-

"hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than-

(i) goods falling under Chapter 24 of the said First Schedule, manufactured by any unit: and

(ii) goods manufactured by

(a) Numaligarh Refineries Limited (NRL) or;

(b) Bonagaigaon Refinery and Petrochemicals Limited (BRPL) or;

(c) Indian Oil Corporation, Guwahati or;

(d) Assam Oil Division, Indian Oil Corporation, Digbio,

and cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estates or Industrial Area or Commercial Estate or Scheme Area"

F. No. 354/178/2001-TRU

Note : The principal notification No 32/99 - CE, dated the 8/7/1999 was published in the Gazette of India, Extraordinary vide G.S.R. 508(E) dated the 8/7/99 and was last amended by notification No. 2/2003-CE, dated 03/01/2003 (G.S.R. 9(E) dated the 3/01/2003