(This Notification has been Rescind vide Ntf. No. 23/2003-CE, Dt. 31/03/2003)
NTF. NO. 06/1997-CE, DT. 01/03/1997
Spcfd. Goods of these Hdgs. mfrd. in EOUs/FTZs for Home Consumption : Exempt.In exercise of the powers conferred by sub-section (1) of 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 goods specified in column (3) of the Table hereto annexed and falling within the 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 under section 3 of the said Excise Act, 1944 (1 of1944).
| Sl.No. | Chapter or heading No. or sub-heading No. | Description of goods |
|---|
| (1) | (2) | (3) |
|---|
| 1. | 05.01 | Waste of fish or crustaceans, molluscs or other aquatic invertebrates produced or manufactured in a100% export oriented undertaking or a free trade zone and allowed to be sold in India.
|
|---|
| 2. | 23.01 | (i) Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery in a free trade zone or a hundred per cent export oriented undertaking and brought to any other place in India;
(ii) Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery by a unit in special economic zone (SEZ), which was in existence and functioning in a free trade zone before conversion of the said free trade zone into special economic zone (SEZ) with effect from 1-11-2000, and brought to any other place in India.”
[OLD
Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery in a free trade zone or a hundred per cent export oriented undertaking and brought to any other place in India.]
|
|---|
(Above entries (i) & (ii) has been substituted vide Ntf. No. 29/2001-CE,dated 18/05/2001)
|
| 2A. | 23.02 | Guar meal, manufactured wholly from indigenous guar seeds, in a free trade zone or a hundred per cent. export oriented undertaking and allowed to be sold in India.
|
|---|
(Amended vide Central Excise Notification No.11/2000 dt.1st March, 2000)
|
| 3. | 52.02 | All goods produced or manufactured-(a) in a free trade zone and brought to any other place in India; or
(b) by a hundred per cent. export oriented undertaking and allowed to be sold in India |
|---|
| 4. | 53.07,53.10,5702.12, 5703.20,58.01,58.02, 58.06 or 6305.10 | Yarn of jute and goods of jute, manufactured wholly from indigenous raw materials, in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India.
|
|---|
(Heading of column (2) has been substituted & Sl. No. 4 has been inserted vide Exc. Ntf. No. 48/2000, dt. 22-09-2000.)
|
Explanation :- For the purpose of this notification, free trade zone are
hundred per cent export oriented undertakings and special economic zone [OLD hundred per cent export oriented undertaking
] shall have the same meaning as in Explanation 2 to the proviso to sub- section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944).
(These bold words has been substituted vide
Ntf. No. 29/2001-CE, dated 18/05/2001)
(Please refer CUS CIR NO.29/2003 DATE 03/04/2003)(see
Cir No.31/2001 Cus dt.24/05/2001)
Presented by eximkey.com