Exemption to certain specified goods manufactured in rural areas by Co-operatives/K.V.I.C., etc.-

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under Chapter No. or Heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the said Schedule :

Provided that such goods are manufactured in rural areas by registered co-operative societies, or by women’s societies, or by institution recognized by the Khadi and Village Industries Commission or by the State Khadi and Village Industries Board or units run with the cash assistance from District Rural Development Agencies (under the Integrated Rural Development Programme  (IRDP)

Provided further that:

The exemption in respect of electronic goods specified in S. Nos. 05 to 16, 21, 22, 24 and 25 shall be applicable only if individual components of such electronic goods are assembled in rural areas by such Societies, [or by institution recognized  by the Khadi and Village Industries Commission or by the State Khadi Village Industries Board or unit run with the cash assistance from District Rural Development Agencies (under the Integrated Rural Development Program  (IRDP))and a certificate to this effect from the Department of Electronics Development corporation of a state or the Directorate of industries of the state is submitted to the Assistant Commissioner  of Central Excise or Deputy Commissioner of Central Excise within three months from the date of commencement of production of such electronic goods or within such extended period as he may allow.

The exemption in respect of goods specified in serial numbers 17, 18, 19, 20 and 23 shall be only if individual components of such electronic goods are assembled in rural areas by such Societies, [or by institution recognized  by the Khadi and Village Industries Commission or by the State Khadi Village Industries Board or unit run with the cash assistance from District Rural Development Agencies (under the Integrated Rural Development Program  (IRDP))  a certificate to this effect from the development of electronics of the government of India or state, is submitted to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise within three months from the date of commissioner of Central excise within three months from the date of commencement of production of such electronic goods or within such extended period as he may allow;

******

THE TABLE

Explanation. - In this notification, -

1. For the purpose of this notification the expression “rural areas” shall have the meaning assigned to it in clause (ff) of section 2 of the Khadi Village Industries commission Act, 1956 (61 of 1956).