Exemption to goods manufactured by Central Government factories
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, goods specified in column (2) of the Table hereto annexed, and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table, from the whole of -
(i) The duty of excise leviable thereon which is specified in the said Schedule; and
(ii) The additional duty of excise leviable under the second mentioned Act on goods specified against S. No. 1 of the said Table.
TABLE
| S.No. | Description of goods | Conditions |
| 1 | ******* | ******* |
| 2 | ******* | ******* |
| 3 | ******* | ******* |
| 4 | ******* | ******* |
| 5 | ******* | ******* |
| 6 | ******* | ******* |
| 7 |
|
If manufactured by
|
| 8 | ****** | ****** |
| 9 | ****** | ****** |
| 10 | ****** | ****** |
| 11 | ****** | ****** |
| 12 | Waste and scrap and lumps of cupro-nickel and aluminium-magnesium falling under Chapters 74, 75, 76 or 81 | If such waste and scrap and lumps is cleared from Indian Government mint for conversion into strips on job-work basis. |
| 12A | Strips and ingots of curpo-nickel and aluminium-magnesium falling under chapter 74,75,76 and 81 | If such strips and ingots are manufactured on job work basis out of lumps, waste and scraps cleared from India Government Mint, and returned to the said mint. |
| 13 | Tear Smoke Munitions falling under Chapter 93 | If manufactured by a factory belonging to the Central Government. |
| 14 | All goods | If manufactured by a factory belonging to the Central Government and consumed within the factory of production of goods at S. No. 13 above. |
| 15 | ****** | ****** |
| 16 | The following goods, namely, (i) ****** (ii) all goods falling under heading 2844, 2845, tariff items 28521000, 28529000 other than organic compounds of mercury, headings 2853, 3215, 6807, tariff item 68080000, headings 6809 to 6815, 7307 to 7311, 7313 to 7326,7412, 7415, 7418, 7419 namely, cloth (including endless bands) grill and netting, of copper wire, expanded metal of copper; copper springs, cooking of heating apparatus of a kind used for domestic purposes non electric, and part thereof, of copper tariff item 76090000, heading 7612, 7613, 7615, 7616, 8302, 8307, 8308, 8310, 8311, and teleprinters and part thereof 8517 namely, electrical apparatus for line teleony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier current line system or for digital line systems, videophones, 8530, tariff items 85489000 (excluding electronic microassemblies) and heading 9306 and 9406 (iii) All goods falling under sub-heading Nos. 2801.90, 2804.90, 4410.90, 7101.39, 7101.60, 7101.70, 7101.90, 7302.90, 7312.90, 7419.10, 7419.99, 8309.90 and 8536.90 | If, -(i) manufactured by a factory belonging to the Central Government; (ii) intended to be made available to any department of the Central Government either directly or under any arrangement through the Indian Railway Finance Corporation Limited, being a Company incorporated and registered under the Companies Act, 1956 (1 of 1956); and (iii) the said goods are intended for use by any department of the Central Government. |
| 17 | Waste and scrape | If arising in the course of manufacture of exempted goods in a factory belonging to the Indian Railways |
| 18 | Parts of internal combustion engines falling under any Chapter | If manufactured by a factory belonging to the Indian Railways, and used for reconditioning internal combustion engines of railway locomotives by the Indian Railways including its undertakings |
| 19 | Parts of internal combustion engines falling under any chapter | If manufactured by a factory belonging to the Indian Railways, and used for reconditioning of railway locomotives by the Indian Railways including its undertaking |
| 20 | All goods falling under heading 8607 | If the goods are:-
|
“Explanation. - In the notification, "Armed Forces of the Union" includes the Assam Rifles, the Central Reserve Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard constituted under the Assam Rifles Act, 1941 (5 of 1941), the Central Reserve Police Force Act, 1949 (66 of 1949), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986) respectively and also includes Indo-Tibetan Border Police, Special Services Bureau and Special Frontier Force”.