Notification No. 31/98-CE, dated 15-9-98
In exercise of the powers conferred by, sub-section (1) of section 5A of the Central Excise 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/95-CE, dated the 4th January, 1995, namely :-

In Annexure-I to the said notification, for item 3, the following items shall be substituted, namely :-

3. Captive power plants, including generating sets, of a capacity

3A. Captive power plants, including captive generating sets, up to a capacity of 1000 KVA and the spares for such plants and sets as recommended by the Development Commissioner.

3B. Fuel, lubricants and consumables for goods specified at items 3 and 3A, as approved by the Commissioner of Customs on the recommendation of the Development Commissioner.

3C. Furnace oil required for the boilers used in the textile units as approved by the Commissioner of Customs on the recommendation of the Development Commissioner.

sd/-
(Seema G. Jere)
Under Secretary to the Government of India

Note:- The principal notification was published in Gazette of India under GSR No. 8(E) dated the 4th January, 1995 and was last amended by Notification No. 26/98-CE dated 24-8-98. The present amendment empowers Development Commissioners to allow duty free sourcing of captive power plants including captive generating sets of a capacity not exceeding 1000 KVA . It further empowers Commissioner of Customs to approve sourcing of duty free furnace oil requiredf or the boilers used in the textile units on the recommendations of Development Commissioner.

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