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TMI BlogExcise Exemption to specified goods of factories in North East (Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland or Arunachal Pradesh)X X X X Extracts X X X X X X X X Extracts X X X X ..... nd plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705 (E) dated the 2 nd of September, 1999 and S.O. 698(E) dated the 17 th of June, 2003 and goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries and cleared from a unit located in the state of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh, as the case may be, or (b) Omitted from so much of the duty of excise leviable thereon under any of the said Acts as is equivalent 1 [to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit.] 2 [2A The duty payable on value addition shall be equivalent to the amount calculated as a percentage of the total duty payable on the said excisable goods of the description specified in column (3) of the Table below (hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as are given in the corresponding entry in column (2) of the said Table, 3 when manufactured starting from inputs specified in the corresponding entry in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72 or 73 Iron and steel products 75 Iron ore 12 [15A 29 or 38 Fatty acids or Glycerine 75 Crude palm kernel, coconut, mustard or rapeseed oil 15B 72 Ferro alloys, namely, ferro chrome, ferro manganese or silico manganese 75 Chrome ore or manganese ore] 16. Any chapter Goods other than those mentioned above in S.Nos.1 to 15 36 Any goods Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer on the said excisable goods, other than the amount paid by utilization of CENVAT credit during the month, the duty payable on value addition, shall be deemed to be equal to the duty so paid other than by CENVAT credit. 2B In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be subject to the condition that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on each category of goods manufactured and cleared under the notification and specified in the said Table, to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 15 th of the month in which the credit has been so taken; (e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate to the manufacturer by the 15th day of the next month to the month in which the statement under clause (d) has been submitted. In case the credit taken by the manufacturer is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the intimation, reverse the said excess credit from the account current maintained by him. In case, the credit taken by the manufacturer is less than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; (f) in case the manufacturer fails to comply with the provisions of clauses (a) to (e), he shall forfeit the option, to take credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her that the manufacturer supports his claim for a special rate with a certificate from his statutory Auditor containing a calculation of value addition in the case of goods for which a claim is made, based on the audited balance sheet of the unit for the preceding financial year: Provided also that a manufacturer that commences commercial production on or after the 1 st day of April, 2008 may file an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, for the fixation of a special rate not later than the 30 th day of September of the financial year subsequent to the year in which it commences production. (1A) Nothing contained in sub-paragraph (1) shall apply to a unit manufacturing goods falling under Serial Nos. 12, 13, 14 or 15 of the Table. (2) On receipt of the application referred to in sub-paragraph (1), the Commissioner of Central Excise or Commissioner of Customs and Central Excise, as the case may be, after making or causing to be made such inquiry as he deems fit, shall fix the special rate within a period of 6 three months of such application; (3) Where the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured and cleared under this notification with effect from the 1 st day of April of the year in which the application referred to at sub-paragraph (1) was filed with the Commissioner of Central Excise or Commissioner of Central Excise and Customs, as the case may be: Provided that in cases where the application referred to in sub-paragraph (1) had already been filed prior to the 10 th day of June, 2008, the manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the 1 st day of April, 2008. 8 (5A) A manufacturer who commences commercial production on or after the 1 st day of April, 2008, shall be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the date of commencement of such commercial production and the difference between the refund payable at such special rate and the actual refund paid to him from the date of commencement of commercial production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim. 13 [ 6. The exemption contained in this notification shall not apply to an existing industrial unit as on 1st of March, 2016, which undertakes substantial expansion of existing capacity or installs fresh plant, machinery or capital goods for production of gold or silver from gold dore, silver dore or any other raw material, by using such expanded capacity or such fresh plant, machinery or capital goods, and commences commercial production from such expanded capacity or such fresh plant, machinery or capital goods, on or after 1st March, 2016.] SCHEDULE 1. Fruit and Vegetable processing : (i) Canned or Bottled Products (ii) Aseptic Packaged Products (iii) Frozen products (iv) Dehydrated products (v) Oleoresins 2. Meat and Poultry Products: (i) Meat products (buffalo, sheep, goat and pork) (ii) Poultry Production (iii) Egg Power Plant 3. Cereal Based Products: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty payable on value addition undertaken in the manufacture of the said goods by the said unit has been substituted vide notification no. 18/2008 CE dated 27-3-2008 w.e.f. 1-4-2008 2. Paragraph No. 1A, 2 and 2A has been substituted vide notification no. 18/2008 CE dated 27-3-2008 w.e.f. 1-4-2008, before substitution these were read as under: [1A. In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be available subject to the condition that, the manufacturer first utilises whole of the CENVAT credit available to him on the last day of the month under consideration for payment of duty on goods cleared during such month and pays only the balance amount in cash. Provided that the exemption contained in this notification shall not be applicable to the pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986); goods falling under chapter 24 of the said First Schedule; plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705(E), dated the 2 nd of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules, 2002, in subsequent months, and such payment should be deemed to be payment in cash; Provided that where the exemption contained in this notification is not applicable to some of the goods produced by a manufacturer, the amount of such credit shall not exceed the amount of duty paid less the amount of the CENVAT Credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification.; (b) the credit of duty paid during the month under consideration, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, may be taken by the manufacturer in his account current, by the seventh day of the month following the month under consideration; (c) a manufacturer who intends to avail the option under clause (a), shall exercise his option in writing for availing such option before effecting the first clearance in any financial year and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; Provided that , for the financial year 2003-04, a manufacturer can exercise his option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2002.] 3. The words has been inserted vide notification no. 32/2008-Central Excise dated the 10th June, 2008 4. Table has been substituted vide Notification No. Supra before the table was read as, S.No. Chapter of the First Schedule Description of goods Rate (1) (2) (3) (4) 1. 29 All goods 29 2. 30 All goods 56 3. 33 All goods 56 4. 34 All goods 38 5. 38 All goods 34 6. 39 All goods 26 7. 40 Tyres, tubes and flaps 41 8. 72 or 73 All goods 39 9. 74 All g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. Supra before it was read as, 5.The manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the date on which the application referred to at sub-paragraph (1) was filed with the Commissioner of Central Excise or Commissioner of Central Excise and Customs, as the case may be. 8. Has been inserted vide Notification No. Supra 9. Has been inserted vide Notification No. Supra 10. Has been substituted vide Notification No. 50/2008 dated 3/10/2008 before it was read as, 12. 25 Cement or cement clinker 75 Limestone and gypsum 11. Has been substituted vide Notification No. 50/2008 dated 3/10/2008 before it was read as, 13. 17 or 35 Modified starch/glucose 75 Maize 12. Has been inserted vide Notification No. 50/2008 dated 3/10/2008 13. Inserted vide Not. 06/2016 - Dated 1-3-2016 - Notification Tax Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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