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TMI BlogSpecial Exemption Schemes – North East and J & KX X X X Extracts X X X X X X X X Extracts X X X X ..... in which duty has been paid. · The AC/ DC of central excise may after verification refund the amount of duty so paid from the PLA, by the 15 th of next month. In case of delay, the refund shall be made on provisional basis by 15 th of next month and than adjust the refund in subsequent months of refunds. · The exemption shall be applicable for a period not exceeding 10 years from the date of publication of the notification or from the date of commencement of commercial production whichever is later. · The manufacturer has also the option, to take the credit of amount of duty paid in current account and utilize the same for payment of duty for the succeeding month and such payments will be treated as payments in cash, subject to the conditions as mentioned in the notification. · The exemption 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 relabelling of containers, sorting, declaration or alteration of retail sale price amounting to manufacture in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Environment and Forests Notification No. S.O. 705(E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003 , and iv. Goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries. · For exemption, goods must be cleared from units located in the state of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh, as the case may be. · The exemption contained in this notification shall apply to the following units: - i. New industrial units which have commenced their commercial production on or after 24/12/1997 but not later than 31/03/2007. ii. Industrial units existing before the 24/12/1997 but which have undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after the 24/12/1997 but not later than 31/03/2007. 3. Notification No. 56/2003-CE: Exemption to the goods manufactured and cleared from the state of Sikkim - · Exemption to the goods specified in the schedule appended to this notification, other than - i. Pan masala falling under Chapter 21 of the said First Schedule, ii. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion contained in this notification shall apply to the following units: - i. New industrial units which have commenced their commercial production on or after 23/12/2002 but not later than 31/03/2007. ii. Industrial units existing before the 23/12/2002 but which have undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after the 23/12/2002 but not later than 31/03/2007. 5. Notification No. 20/2007-CE:Exemption to goods specified in 1 st Schedule of CEA other than those mentioned in the Annexure and cleared from a unit located in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim - · Exemption to the goods specified in the 1 st Schedule of CEA, other than those mentioned in the Annexure appended with this notification. · For exemption, goods must be cleared from a unit located in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim, as the case may be. · The exemption contained in this notification shall apply to the following units: - i. New industrial units which have commenced their co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set up on or after the date of publication of this notification in the Official Gazette but not later than the 31/12/2005. Subject to the conditions, that - · The manufacturer shall produce a certificate from the committee that the unit is a new unit and has been set up within the specified time period as mentioned above. · The manufacturer shall submit a declaration and in turn obtain a certificate from the committee regarding the 'original value of investment in plant and machinery' installed in the factory as on the date of commencement of commercial production. · On the basis of certificate if the value is found to be more than 20 crore than declared, the manufacturer shall be liable to pay back the entire amount of duty exemption availed under the notification along with interest @ of 24% per annum as if no exemption were available. · The exemption shall apply for a period not exceeding five years from the date of commencement of commercial production by the unit. · This notification will not apply if the manufacturer is availing exemption under notification no.8/2003-CE and Notification no.9/2003 7. Notification No. 56/2002-CE: Exemption to units locat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 25% over and above the base employment limit, on or after the 14/6/2002, subject to the conditions that the unit shall not reduce regular employment after claiming exemption and produce a certificate to the effect that unit has created such regular employment. Other Notifications w.r.t. to specific industries - 1. Notification No. 34/99-CE: Exemption to paper and paperboard manufactured by Ashok Paper Mills ( Bihar Units) - · Exemption is provided to paper and paperboard falling under chapter 48 of 1 st schedule of CEA. · Exemption from fifty per cent of the duty of excise leviable on the paper and paperboard. · Such goods shall be manufactured by Ashok Paper Mills (Bihar Unit) located at Darbangha in the State of Bihar. · The exemption shall be applicable for a period not exceeding 10 years from the date of commencement of commercial production. 2. Notification No. 14/2007-CE: Exemption to goods falling within the 1 st Schedule of CEA and manufactured and cleared from M/s Brahmaputra Cracker and Polymer Limited, located in village Lepetkata, District-Dibrugarh - · Exemption to the goods specified in the 1 st schedule of CEA. · E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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