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| Condition No. | Conditions |
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| 1. | If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.
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| 2. | (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or theAssistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy
Commissioner or the Assistant Commissioner , as the case may be, for his satisfaction in this regard.
(ii) The exemption shall be applicable upto a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 400 per tonne [OLD Rs. 350 per tonne] shall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes.
(In above paragraph (ii) bold words and figures has been substituted vide Ntf. No. 06/2003-CE, Dt. 01/03/2003)
(iii) The exemption under this notification shall not be applicable to, -
(a) cement manufactured from such clinker which is not manufactured within the same factory; and
( b) cement bearing a brand name or trade name (whether registered or not) of another person.
Explanation.- For the purposes of condition (iii), "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
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| 3. | If, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate to the effect that the Liquefied Natural Gas (LNG) terminal which is to supply LNG to the power project for which the supply is being made, has not been commissioned.
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| 4. | The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table.
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| 5. | Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
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| 6. | The Commissioner of Central Excise, having jurisdiction over the refinery, permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon.
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| 7. | If,-
(i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system
approved in this behalf by the Government of India in the Ministry of Consumer Affairs, Food and Public Distribution (Department of Food and Public Distribution);
(ii)sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food and Public Distribution under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the
Ministry of Commerce and Industry (Department of Industrial Policy and Promotion).
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OMITTED
8. | If,-
(i)bamboo is used for the splints or for both splints and veneers, the amount of exemption shall beincreased, by thirty five paise per hundred boxes;
(ii) the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rateof duty shall be four-fifths of the rate applicable to matches of identical description produced in thesame factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall befour-fifths of the notionally determined rate for matches packed in boxes of 50s:
Provided that an officer not below the rank of Assistant Commissioner of Central Excise, having jurisdiction, is satisfied that the sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than twenty lakh rupees.
Explanation.- While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.
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OMITTED
9. | The exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year do not exceed 150 million matches and also subject to the following other conditions,
namely:- (i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches;
(ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches:
Provided that -
(a) where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches;
(b) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches:
Provided further that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer's label which is approved by the Central Excise Officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the corresponding entry in column (4) of the Table.
Explanation.- For the purpose of the matches mentioned in column (3), against S. No. 67 of the said Table,-
(1) no process other than the mechanical process employed for -
(a) filling of boxes with matches;
(b) dipping of splints in the composition for match heads;
(c) frame filling;
(d) affixing of central excise stamps;
(e) packing;
(f) the process of giving -
(i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or
(ii) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper,
(g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on with the aid of power;
(2) any other manufacturer referred to in the second proviso shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely:-
(i) such clearances exceed 150 million matches during the financial year;
(ii) such clearances during the preceding financial year had exceeded 150 million matches;
(iii) such production of matches in a calendar month during the financial year exceeds 15 million matches;
(iv) any process mentioned in clause (1) above is ordinarily carried on with the aid of power.
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| 10. | If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances.
Explanation.- For the purposes of this condition,-
(a) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them in clause (xiv) and clause(xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985;
(b) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri , including test tubes droppers, test plates and similar other accessories supplied with such kits.
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| 11. | If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking
(a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and
(b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty whichwould have been levied thereon but for the exemption contained herein:Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,-
(i) intimate to the Central Excise Officer the circumstances leading to such sale or disposal; and
(ii) pay the duty which would have been levied thereon but for the exemption contained in this notification:
Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.
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OMITTED
12. | If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it.
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(Condition No. 8, 9 and 12 has been Omitted vide Ntf. No. 06/2003-CE, Dt. 01/03/2003)
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| 13. | If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the First Schedule.
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| 14. | (1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, upto first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes.
(2) The exemption shall not be applicable to a manufacture of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1 st March, 2003 or 9/2003-Central Excise, dated the 1 st March, 2003.
(Above paragraph (2) has been substituted with effect from the 1st day of April, 2003, vide Ntf. No. 06/2003-CE, Dt. 01/03/2003)
[OLD
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2001- Central Excise, dated the 1st March, 2001 published in the Gazette of India vide number G.S.R. 133(E), dated the 1st March, 2001, 9/2001- Central Excise, dated the 1st March 2001, published in the Gazette of India vide number G.S.R.134 (E), dated the 1st March, 2001, published in the Gazette of India vide 8/2002- Central Excise, dated the 1st March, 2002 and 9/2002- Central Excise, dated the 1st March 2002. ]
Explanation.- For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification.
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| 14A | (1) The exemption shall not be applicable if the factory in which the said goods are manufactured has a plant attached thereto for making bamboo or wood pulp.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003- Central Excise, dated the 1st March 2003 or 9/2003- Central Excise, dated the 1st March, 2003.
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(S. No. 14A. has been inserted vide NTF. NO. 48/2004-CE, DT. 10/09/2004)
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OMITTED
15. | If the manufacturer produces at the time of clearance a certificate from an authorized officer of the Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case may be, that the yarn is going to be used only on handlooms .
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OMITTED
16. | If manufactured out of yarn -
(i) falling under Chapter 51,52, 54 or 55 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
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OMITTED
17. | If manufactured out of yarn -
(i) falling under Chapter 51 or 52 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
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OMITTED
18. | If ,-
(i) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the First Schedule; and
(ii) manufactured out of yarn on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and
(iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam.
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OMITTED
19. | If manufactured out of yarn -
(i) falling under Chapter 51,52,54 or 55 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and
(iii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
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| 20. | If no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002, has been taken in respect of the inputs or capital goods used in the manufacture of these goods.
Explanation.- (1) For the removal of doubts, it is hereby clarified that in respect of the goods specified in column (3) of the Table occurring against S.No. 122, this condition is intended to have been satisfied if no credit of duty paid on,-
(i) the inputs; and
(ii) the capital goods used exclusively in the manufacture of these goods, in accordance with sub-rule (4) of rule 6 of the CENVAT Credit Rules, 2002,
has been availed under rule 3 or rule 11 of the CENVAT Credit Rules, 2002;
(2) This Explanation shall have effect as if it had always been the part of this notification.
(Above Explanation related to condition 20 has been inserted vide Ntf. No. 42/2002-CE, Dt. 21/08/2002)
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| 20A. | This exemption shall not be applicable to articles of jewellery of heading 7113 on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself.
(Conditions 20A has been inserted vide NTF. NO. 05/2005-CE, DT. 01/03/2005)
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| 21. | The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam.
(In Condition 21(a) & (b) has been Omitted vide Ntf. No. 06/2003-CE, Dt. 01/03/2003)
(Condition No. 21 has been substituted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)
[OLD -
The exemption shall not apply to,-
(a) woven fabrics of wool, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam;
(b) woven fabrics of cotton, if such fabrics are processed in a factory havingfacilities (including plant and equipment) for carrying out bleaching, dyeing,printing, stentering, singeing (that is to say, burning away of knots and loose ends inthe fabrics), cropping or butta cutting, curing or heat-setting or expanding or any oneor more of these processes with the aid of power or steam;
(c) woven fabrics of man-made fibres, if such fabrics are processed in a factoryhaving facilities (including plant and equipment) for carrying out bleaching, dyeingprinting, stentering, singeing (that is to say, burning away of knots and loose ends inthe fabrics), cropping (that is to say, cutting away mechanically of loose ends fromthe fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), orany one or more of these processes with the aid of power or steam.
(Condition No.21 (b) has been substituted vide Central Excise Notification No.26/2002-CE, dated 27-4-2002)
[OLD (b) woven fabrics of cotton or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, flanellete raising, stentering, damping on grey or bleached sorts, back filling on grey and bleached sorts, singeing ( that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat- setting, padding ( that is to say, applying starch or fatty material on one or both sides of the fabric), expanding or blowing or any one or more of these processes with the aid of power or steam.] -]
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OMITTED
22. | If,-
(i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union territory, as the case may be;
(ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill; and
(iii) the said independent processor or a composite mill produces a certificate or evidence to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within a period of ninety days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.
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OMITTED
23. | If produced out of yarn-
(i) falling under Chapter 52, 54 or 55 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule , or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid.
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OMITTED
23A. | If the manufacturer produces at the time of clearance a certificate from an officer authorized in this behalf by the Khadi and Village Industries Commission, that these fibres shall be hand spun into yarns by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission, for use only in the manufacture of Poly Vastra, that is to say, any cloth containing cotton and polyester, woven on handloom from yarns hand spun in India.”;
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(Condition No. 23A has been inserted vide Ntf. No. 43/2002-CE, Dt. 22/08/2002)
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OMITTED
24. | If,-
(i) these goods are purchased by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission and the payment for such goods is made by cheque drawn by the Khadi and Village Industries Commission or such organization approved by the Khadi and Village Industries Commission, as the case may be, on its own bank account; and
(ii) the manufacturer produces at the time of clearance a certificate from an officer authorized in this behalf by the Khadi and Village Industries Commission, that the yarn shall be used only in the manufacture of Poly Vastra, that is to say, any cloth containing cotton and polyester, woven on handloom from yarns hand spun in India.”
[OLD
If the manufacturer produces at the time of clearance a certificate from an authorized officer of the Khadi and Village Industries Commission, that the yarn is going to be used only in the manufacture of Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India.]
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(Conditions No. 24. has been substituted vide Ntf. No. 43/2002-CE, Dt. 22/08/2002)
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OMITTED
25. | If the appropriate duty of excise under the First Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of these jute products.
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OMITTED
26. | If, in or in relation to the manufacture of which, no process is ordinarily carried on with the aid of power.
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OMITTED
27. | If,-
(i) manufactured out of yarn falling under sub-heading No. 5402.42 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid; and
(ii) no credit of duty paid on inputs has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
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OMITTED
28. | If manufactured out of textured or draw-twisted polyester filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
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OMITTED
29. | If manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
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OMITTED
30. | If manufactured out of viscose filament yarn including textured viscose filament yarn falling under Chapter
54 of the First Schedule on which the appropriate duty of excise under the First Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
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OMITTED
31. | If,-
(i) manufactured out of textured or draw-twisted yarn, falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case maybe, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and
(ii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
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OMITTED
32. | If,-
(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and
(ii) manufactured out of yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
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OMITTED
33. | If manufactured out of polypropylene filament yarn on which the appropriate duty of excise under the First Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
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OMITTED
34. | If made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the First Schedule, the special duty of excise leviable under the Second Schedule or, as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid.
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OMITTED
35. | (1) The manufacturer intending to avail this exemption shall, at the beginning of every financial year, or in the case of a new factory, prior to availing of this exemption, intimate in writing to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, about the distinctive profile of the goods in respect of which he intends to avail this exemption;
(2) The manufacturer shall maintain records pertaining to quantity, value and other relevant details relating to procurement and daily stock account of handloom fabrics alongwith the distinctive profile of the goods made therefrom;
(3) At the time of clearance, the manufacturer shall-
(i) declare in the invoice that these goods have been made out of handloom fabrics; and
(ii) affix a label on these goods declaring that such goods have been made out of handloom fabrics;
(4) The Commissioner of Central Excise shall authorize, an audit team consisting of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and an authorized officer of the Textiles Committee to undertake audit of the records of the manufacturer once in every financial year, sample testing, etc. and the audit so conducted reveals that these goods have been made out of handloom fabrics.
Explanation.- For the purposes of this condition, the distinctive profile of the goods relates to the broad category to which the goods belong and does not relate to consignment wise details.
Illustration: Men’s shirts, men’s kurtas, men’s kurta-pyjama set, ladies tops, ladies kurtas and ladies salwar kameez set would comprise of the distinctive profiles of each of these items separately.
(Sl. No. 35. has been substituted vide Ntf. No. 53/2002-CE, Dt. 30/10/2002)
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(In above Table Condition Nos. 15, 16, 17, 18, 19, 21(a), 21(b), 22,23, 23A, 24, 25, 26, 27, 28, 29, 30, 31, 32 33, 34 and 35 has been omitted with effect from the 1 st day of April, 2003, vide Ntf. No. 06/2003-CE, Dt. 01/03/2003)
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| [OLD 35. | (1) If, at the time of clearance, the manufacturer -
(i) produces a certificate, from an authorized officer of the Textiles Committee containing, inter alia, the following details:-
(a) the distinctive profile of the goods (hereinafter referred to as the “specified goods”) covered therein;
(b) that the specified goods are made out of handloom fabrics; and
(c) the time period for which the above certification is valid;
(ii) declares in the invoice that these goods have been made out of handloom fabrics and are duly covered by the said certificate; and
(iii) affixes a label on these goods declaring that such goods have been made out of handloom fabrics.
(2) The Commissioner of Central Excise shall authorize, an audit team consisting of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and an authorized officer of the Textiles Committee to undertake audit of the records of the manufacturer once in every financial year, sample testing, etc. and the audit so conducted reveals that these goods have been made out of handloom fabrics.
Explanation.- For the purposes of this condition, the distinctive profile of the specified goods refers to the broad category to which the goods belong and does not refer to consignment wise details.
Illustration: Men’s shirts, men’s kurtas, men’s kurta-pyjama set, ladies tops, ladies kurtas and ladies salwar kameez set would comprise of the distinctive profiles of each of these items separately.”;
(Sl. No. 35. has been substituted vide Ntf. No. 40/2002-CE, Dt. 14/08/2002)
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35. | If the manufacturer declares in the invoice at the time of clearance that these goods are made out of handloom fabrics and is duly supported by a certificate from an authorized officer of the Handloom Export Promotion Council that these goods have been made out of handloom fabrics.]
| | 35A. | This exemption shall apply only to such footwear on which the retail sale rice is indelibl marked or embossed on the footwear itself
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(Condition No. 35A has been inserted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
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| 36. | If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho- gypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction.
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| 37. | If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of
the Deputy Secretary to the Government of India in the Ministry of Urban Development, to the effect that-
(a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and
(b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for
construction of low cost houses.
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| 38. | If,manufactured out of ceramic tiles, falling under chapter 69 of the First Schedule, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
(Condition No. 38 has been substituted with effect from the 1 st day of April, 2003, vide Ntf. No. 06/2003-CE, Dt. 01/03/2003)
[OLD
If such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on behalf of any manufacturer of glazed tiles.]
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| 39. | If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate.
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| 40. | If,-
(a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or
(b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters.
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| 41. | If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
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| 42. | If,-
(a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or
(b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power.
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| 43. | If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate.
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| 44. | If,-
(a) no credit of duty paid on inputs under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been taken;
(b) the entire amount of duty is paid in cash or through account current:
Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.
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| 45. | If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
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| 46. | If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid.
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| 47. | The duty would be leviable as if the value of the spinnerettes were equal to-
(i) the cost of exchange, that is to say, the aggregate of-
(a) labour charges;
(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and
(c) any other charges paid for the exchange of such spinnerettes; and
(ii) the insurance and freight charges, both ways.
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| 47A. | If, a certificate issued by the Collector/ District Magistrate /Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table.
(Condition No. 47A has been inserted vide Ntf. No. 47/2002-CE, Dt. 06/09/2002)
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| 48. | If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
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| 49. | If,-
(i) made from unrecorded articles falling under heading No. 85.23; and
(ii) (a) not intended for sale; or
(b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or
(c) intended for sale or supply, in the form of U-matic video tapes formats of width notless than 19 millimeters, to Doordarshan.
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| 50. | If,-
(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and
(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
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| 51. | (a) The manufacturer pays duties of excise at the rate specified under the First schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), except for this exemption, in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90 of the First Schedule, at the time of clearance of the vehicle;
[OMITTED-
(b) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to-
(1). hospitals, nursing homes or sanatorium, run by the Central Government or a State Government or a Union territory Administration or a local authority, or are registered as such with any Department of the Central Government or a State Government or a Union territory Administration or a local authority; or
(2). the Indian Red Cross Society; ]
(Condition No. 51, item (b) has been omitted vide NTF. NO. 23/2004-CE, DT. 09/07/2004)
(c) the manufacturer takes credit of the amount equal to the amount of duty paid in excess of that specified under this exemption, in the Account Current, maintained in terms of Part V of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs and thereafter files a claim for refund of the said amount of duty before the expiry of six months from the date of payment of duty on the said motor vehicle, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, along with the following documents, namely:-
(1). an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken;
(2). a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months , or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;
(3). a copy of the document evidencing the payment of excise duty, as mentioned in paragraph (a) above;
(4). where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and
(5). where the manufacturer has not collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect;
(d) Within seven days of the receipt of the said claim for refund, the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, after such verification, as may be necessary, shall determine the amount refundable to the manufacturer and shall intimate the same to the manufacturer. In case the credit taken by the manufacturer is in excess of the amount so determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and
(e) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (d ) above, shall be recovered as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilized for payment of excise duty on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilization of such irregular or excess credit.
(Column of Condition No. 51. has been substituted vide Ntf. No. 64/2003-CE, Dt. 06/08/2003)
[OLD -
(a) The manufacturer pays duties of excise leviable under the First Schedule and the Second Schedule [OLD at the rate of 16% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule] in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90, at the time of clearance of the vehicle;
(In Condition 51. item (a) bold words has been substituted vide Ntf. No. 19/2003-CE, Dt. 05/03/2003)
(b) the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle;
(c) the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;
(d) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, on receipt of a communication from the said Deputy Commissioner or Assistant Commissioner, as the case may be, that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Deputy Commissioner or Assistant Commissioner to the effect that the said amount has been duly returned to the buyer; and
(e) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to
(i) hospitals, nursing homes or sanatoriums, run by the Central Government or a State Government or a Union territory Administration or a local authority, or are registered as such with any Department of the Central Government, or a State Government or a Union territory Administration or a local authority; or
(ii)the Indian Red Cross Society. ]
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| 52. | If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002:
Provided that this exemption is not applicable to a manufacturer of said vehicles-
(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and
(b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
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| 53. | If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
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| 54. | If, –
(i) an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
(ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
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(Condition No. 54. has been substituted vide Ntf. No. 52/2003-CE, DT. 17/06/2003)
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[OLD-
54. | If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons. ]
(Pl. refer Cir. No. 640/31/2002-CX, Dt. 24/06/2002 for condition 54)
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| 55. | If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid.
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| 56. | If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory
(a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and
(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that-
(i) he will produce a certificate, within three months from the date of clearance of the goodsor such extended period as may be permitted by the Deputy Commissioner of Central Excise orthe Assistant Commissioner of Central Excise, as the case may be, that the goods have been putto use, or are in the use, as the case may be, of the mission or consulate;
(ii)the goods will not be sold or otherwise disposed of before the expiry of three years fromthe date of clearance of the goods, and
(iii)in the event of non compliance of sub-clause (i), the diplomatic or consular mission willpay the duty which would have been leviable at the time of clearance of goods, but for thisexemption.
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| “56A. | If,-
(a) the goods are purchased by diplomatic agents/career consular officers directly from the manufacturer;
(b) before the goods are cleared from the factory, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory, a certificate from the Protocol Division of the Ministry of External Affairs that the concerned diplomatic agent/career consular officer is entitled to exemption from excise duty on the principle of reciprocity; and(c) the concerned diplomatic agent/career consular officer availing of exemption gives an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory that the goods shall be put to his personal use”.
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(Conditions No. 56A has been inserted vide Ntf. No. 51/2002-CE, Dt. 01/10/2002)
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| 57. | If,-
(i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects;
(ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.
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| 58. | If the goods are used,-
(i) in the manufacture of the following power driven pumps primarily designed for handling water, namely :-
(a) Centrifugal pumps (horizontal or vertical pumps);
(b) Deep tube-well turbine pumps;
(c) Submersible pumps;
(d) Axial flow and mixed flow vertical pumps; and
(ii) (a) within the factory of production; or
(b) where such use is elsewhere than in the factory of production, the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
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| 58A. | If , before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of rotor blades for wind operated electricity generators
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(Condition No. 58A. has been added vide NTF. NO. 29/2005-CE, DT. 31/05/2005)
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| 59. | If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid.
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| 60. | If before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory a certificate from the Licensing Authority to the effect that specified quantity of such drugs or materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.
(Condition No. 60 has been inserted vide Ntf. No. 06/2003-CE, Dt. 01/03/2003)
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| 61. | If, before the clearance of the goods, the manufacturer producers to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman of the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that-
(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
(Condition No. 61. has been substituted vide Ntf. No. 13/2004-CE, Dt. 06/02/2004)
If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Rolling Stock, Electrical and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect that
(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
(Condition No. 61. has been substituted vide Ntf. No. 10/2004-CE, Dt. 22/01/2004)
[OLD -
If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director of the Delhi Metro Rail Corporation Ltd., to the effect that -
(i)the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. ]
(Condition No. 61. has been inserted vide Ntf. No. 29/2003-CE, Dt. 01/04/2003)
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| 62. | If no credit of the duty paid on the inputs used in or in relation to the manufacture of such ceramic tiles has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
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(Sl. No. 62. has been added vide Ntf. No. 45/2003-CE, Dt. 14/05/2003)
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| 63. | If manufactured out of footwear
(i) bearing a brand name or trade name of any person;
(ii) in respect of which the retail sale price has been declared; and
(iii) on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid.
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(Sl. No. 63. has been added vide Ntf. No. 48/2003-CE, Dt. 29/05/2003)
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| 64 | If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India.
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| 65. | If, before clearance of goods, the manufacturer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that the goods procured constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing. |
(S. No. 65. has been inserted vide NTF. NO. 16/2005-CE, DT. 02/05/2005)
(S. No. 64. has been inserted vide NTF. NO. 48/2004-CE, DT. 10/09/2004)
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