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Exemption to certain specified goods manufactured in rural areas by Co-operative / KVIC etc.

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..... the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the said Schedule: Provided that such goods are manufactured in rural areas. by registered co-operative societies, or by women's societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Villlage Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)]: Provided further that- (i) the exemption in respect of goods specified in serial numbers 5 to 16, 21, 22, 24 and 2 .....

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..... f production of such goods or within such extended period as he may allow: 2 [(Omitted)] THE TABLE S.No. Chapter No. or Heading No. Description of goods (1) (2) (3) 01. 20 Preparations of vegetables and fruits; pickles 02. 21 Sauces and ketchup 03. 34 Laundry and carbolic soaps 04. 4 [64] Footwear 05. 84 Calculators 06. .....

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..... 24. 91 Digital/ analogue electronic watches 25. 85 RF/IF coils. 26. 4 [ 3401, 3402] Synthetic detergents 27. 53,56,57 or 63 Jute yarn, jute fabrics and jute manufactures 28. 1 to 96 1 [All goods consumed in the manufacture of goods specified at S. No. 01 to 27 above- (i) whether within the factory of production of such goods; or (ii) in any other factory of the same manufacturer where exemption under this notification is availed.] 3 Explanation - .....

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