Exemption to excisable goods consumed within the factory of production in the manufacture of specified goods
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the condition that the said goods are consumed within the factory of their production in the manufacture of goods specified in column (3) of the Table hereto annexed and falling under Chapter, heading No. or sub-heading No. of the said Schedule as specified in the corresponding entry in column (2) of the said Table.
TABLE
|
S. No. |
Chapter or heading No. or sub-heading No. |
Description |
|
(1) |
(2) |
(3) |
|
1. |
15.01, 15.02, 15.03, 15.04 and 1508.90 |
All goods |
|
2. |
21 |
All goods |
|
3. |
22.02 |
Fruit pulp-based beverages |
|
4. |
23 |
Animal feed |
|
5. |
2845.10 |
Heavy water |
|
6. |
28.51 |
Compressed air |
|
7. |
30.03 |
Medicaments (including veterinary medicaments) |
|
8. 8A |
31 |
Fertilisers, Agarbati |
|
9. |
4011.10 |
Pneumatic tyres of a kind used on bicycles, cycle-rickshaws and three wheeled powered cycle-rickshaws |
|
10. |
47.01 |
Wood pulp and pulp of other fibrous cellulosic materials |
|
11. |
48.01 |
News print |
|
12. |
64.01 |
Footwear of value not exceeding Rs. 75 per pair and hawai chappal (other than of leather) that is to say, chappals known commercially as “hawai chappals” |
|
13. |
7101.90 |
Rough synthetic gem stones |
|
14. |
73.19 |
Sewing needles |
|
15. |
73.21 or 74.17 |
Kerosene burners, kerosene stoves and wood burning stoves, of iron or steel, copper or copper alloy |
|
16. |
85.39 |
Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb. |
|
17. |
90.21 |
Artificial limbs and rehabilitation aids for the handicapped |
|
18. 19 |
96.08 1905 31 00 or 1905 90 20 |
Ball point pens including refills for ball point pens and parts thereof. Biscuits cleared in packaged form with per kg retail sale price equivalent not exceeding Rs. 100. Explanation. - “retail sale price” shall have the same meaning as defined in column (3) against S. No. 18A of notification no. 3/2006-Central Excise dated 1st March, 2006 published vide G.S.R. 93(E), dated the 1st March, 2006 |