Duty exemption goods of sub-heading 21.06 and chapter no. 24 if used within the factory of production in or in relation to the manufacture of final products - 052/2002 - Central Excise - Tariff

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Duty exemption goods of sub-heading 21.06 and chapter no. 24 if used within the factory of production in or in relation to the manufacture of final products

NOTIFICATION No. 52/2002

DATED 17/10/2002

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944),³[***] and sub section (3) of section 136 of the Finance Act, 2001 (14 of 2001) (hereinafter referred to as the said Finance Act) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 121/94-Central Excise, dated the 11th August, 1994, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby ¹[exempts all goods falling under ⁴[***] Chapter 24] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said Tariff Act) manufactured in a factory and used within the factory of production in or in relation to the manufacture of final products all goods falling under Chapter 24 of the first Schedule to the said Tariff Act, from the whole of the duty of excise ⁵[ and additional duty of excise ] and national calamity contingent duty leviable thereon, which is specified in the respective Schedules to the said Tariff Act ⁶[***] and the said Finance Act :

Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100% Export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks), which are exempt from the whole of the duty of excise leviable thereon or are chargeable to "Nil" rate of duty.

Sd/-
(Aman Kumar Singh)
Under Secretary to the Govt. of India

Issued by:
Ministry of Finance and Company Affairs
(Department of Revenue)
New Delhi.

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Notes :

1. For the words "exempts all goods falling under Chapter 24", the words "exempts all goods falling under sub-heading No. 2106.00 and Chapter 24" has been substituted vide Notification No. 16/2003 dated 1-3-2003

2. For the words, letters and figures "sub-heading No.2106.00", the words and figures "tariff item 21069020" has been substituted vide Notification No. 20/2006 dated 1-3-2006

3. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as, " read with sub-section (3) of section 3 of the Additional Duties of Excise(Goods of Special Importance) Act, 1957 (58 of 1957)(hereinafter referred to as the said Special Importance Act) "

4. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 , before it was read as, " ²[tariff item 21069020] and "

5. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 , before it was read as," and additional duty of excise "

6. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as," and the said Special Importance Act "