9911796707
TMI BlogExemption to specified goods meant for manufacture and packaging of articles in 100% EOU or manufacture or development of electronic hardware and software in EHTP or STPX X X X Extracts X X X X X X X X Extracts X X X X ..... (58 of 1957), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods, specified in Annexurre I to this notification ( hereinafter referred to as the said goods), when brought in connection with - (a) the manufacture and packaging of articles into a hundred percent export oriented undertaking (hereinafter referred to as user industry); or (b) manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Park (hereinafter referred to as user industry) under Electronic Hardware Technology Park (EHTP) Scheme notified by the notification of the Government of India in the Ministry of Commerce No. 42 (N-8)/92-97, dated the 14th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been approved by the said Committee; (b) the user industry brings the excisable goods directly from the factory of manufacture and uses them for purposes as specified in clauses (a) to (c) above solely for export; (c) such user industry exports out of India hundred per cent or such other percentage as may be fixed by the said Board or the said Committee, as the case may be, of articles manufactured wholly or partly from the said goods for the period stipulated by the said Board or the said Committee, as the case may be, or such extended period as may be specified by the said Board or the said Committee, as the case may be; (d) the user industry executes a bond with the Assistant Collector of Central Excise (hereinafter referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processing, testing or display and to be returned to the unit thereafter; (b) permit the said goods or goods manufactured, produced, processed or packaged to be supplied or transferred from user industry to another unit in a free trade zone or a hundred per cent export oriented undertaking or an Electronic Hardware Technology Park (EHTP) unit or Software Technology Parks (STP) unit as the case may be, for any of the purposes as specified in clauses (a) to (c). 3. Subject to the satisfaction of the Assistant Collector, duty shall not be leviable in respect of - (a) the said goods used for imparting training to workers of the user industry; (b) the said goods or goods manufactured, produced, processed or packaged in the user industry, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t obligation under this notification. 5. Notwithstanding anything contained in this notification, the exemption contained herein shall also apply to the said goods used for the purposes of production, manufacture, processing or packaging of articles in a user industry and such articles (including rejects, waste, scrap and remnants arising out of such production, manufacture, processing or packaging of such articles) even if not exported out of India are allowed to be cleared outside the user Industry under and in accordance with the Export-Import Policy and subject to such other limitations and conditions as may be specified in this behalf by the said Board or the said Committee, as the case may be, on payment of appropriate duty of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the unit or the date of receipt of the goods in the unit, whichever is later, till the date of payment of duty. 7. Nothing contained in this notification shall be applicable to an undertaking which avails of any concession in terms of notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.136/94-Central Excises, dated the 10th November, 1994. ANNEXURE I 1. Capital goods and spares thereof. 2. Material handling equipments, namely, fork lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers and spares thereof. 3. Captive power plants, including captive generating sets and their spares, fuel, lubricants and other consumables for such plants and generating sets as reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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