TMI BlogUttarakhand or Himachal Pradesh Units – Exemption from Excise Duty on Specified GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Schedule appended hereto, other than the goods specified in the Annexure appended hereto, and cleared from a unit located in the State of [1]Uttarakhand or State of Himachal Pradesh, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts. Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:- (i) The manufacture who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production, whichever is later. 24. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling 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 1Uttarakhand or Himachal Prades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilk and silk products 5004, 5005, 5006 or 5007 17116 8. Wool and wool products 5101 to 5113 17117 9. Woven fabrics (Excisable garments) - - 6101 to 6117 10. Sports goods and articles and equipments for general physical exercise and equipment for adventure sports/activities, tourism 9506 11. Paper and paper products excluding those in negative list as per Annexure - - - 12. Pharmaceutical products (excluding sterile surgical or denat adhesion barriers, whether or not absorbable) 3003 to 3006 13. Information and Communication Technology Industry Computer hardware Call centres 3[8471 or 8443 32 (except 8443 32 60 and 8443 32 90) or 6[8528 42 00 or 8528 52 00 ]] 30006/7 14. Bottling of Mineral water 2201 15. Eco-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing fibre 25231000, 2524 13. Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders and other goods of heading 3601 to 3606) 3601 to 3606 24292 14. Mineral and chemical fertilizers 3102 to 3105 2412 15. Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation) 3808 24211/24219 16. Fibre glass and articles thereof 7019 26102 17. Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) 47 21011 18. Branded aerated water or soft drinks (non-fruit based) 22011020, 22021010 15541/15542 19. Paper 4801 21011 to 21019 Writing or printing paper for printing of educational textbooks 4802 Paper or paperboard, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom time to time, issued by the Ministry of Environment and Forests, in the Doon Valley area of the State of 1Uttarakhand.". ************************** Notes : 1. For the word "Uttranchal", the word "Uttarakhand" has been substituted vide Notification No. 1/2008 CE dated 18/1/2008 2. Has been inserted vide Notification No. 1/2008 CE dated 18/1/2008 3. In the Sr. No. 13, in the column no. 3 entry has been substituted. Before substitution it was read as "8471" vide notification no. 11/2008 CE dated 1/3/2008 4. Inserted vide Not. 06/2016 - Dated 1-3-2016 5. Substituted vide Not. 37/2016 - Dated 31-12-2016 1st day of January, 2017 before it was read as: "2202 90 20" 6. Substituted vide Not. 37/2016 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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