Notification No.43/2000-CE dated the 18th August, 2000

Steel and Cement for Construction of Houses under Indira Awas Yojna - Excise Duty Off

G.S.R. (E) -In exercise of the powers conferred by sub-section (1) or section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government Being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods, namely, cement falling under sub-heading No. 2502.29 and steel falling Under sub-heading No. 7214,90 of the First Schedule to the Central Excise Tariff .Act, 1985 (5 of 1986). when supplied to indenting agents notified by the Government of Orissa for the purpose of this notification for use in the construction of houses under the Indira Awas Yojana and Housing and Urban Development Corporation (HUDCO) Refinance Housing Scheme in the cyclone affected districts of the State or areas of such districts as may be notified by the Government of that State, from the whole of the duty of excise leviable thereon, subject to the following conditions, namely:

(i)

The said excisable goods are cleared from the factory on the basis of an indent containing inter alia the name and address of the indenting agent. the quantity of goods required to be cleared and the place of storage of the goods before their use for the aforesaid purpose;



(ii)

The aforesaid indent is duly certified-



(a)

In the case of goods supplied under the Indira Awas Yojana by an officer not below the rank of Secretary in the Department of Panchayat Raj in the Government of Orissa; and.



(b)

In the case of goods supplied under the Housing and Urban Development Corporation (HUDCO) Refinance Housing Scheme, by an officer not below the rank of the Secretary in the Department of Housing and Urban Development in the Government of Orissa,
that the goods are required for construction of houses under the aforesaid Scheme;



(iii)

the goods are dispatched directly from the factory on any other place of removal of the manufacturer to the Place of storage specified in the relevant indent;



(iv)

the manufacturer of the said goods certifies on the, relevant clearance' documents that the goods are supplied to the indenting agents in accordance with the indents placed by them; and



(V)

within three months from the date of renewal of the goods the manufacturer produce a certificate to the jurisdictional Central Excise Officer from the authorities specified in condition (ii) that the goods have been used for the specified purpose, and where sufficient cause, is shown to the jurisdictional Assistant Commissioner Of Deputy Commissioner of Central Excise, as the case may be, he may extend the said period of three months.

2. This notification shall remain in force upto and inclusive of the 31st day of October, 2003

(In above para bold words has been substituted vide Ntf. No. 61/2003-CE, dt. 31/07/2003)

(Para has been substituted vide Ntf. No. 37/2001-CE, dt. 17/7/2001)

Sd/-
(Prashant Kumar Sinha)
Under Secretary to the Government of India

F.No.345/3/20000-TRU

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