(This Notification has been Rescind vide Ntf. No. 23/2003-CE, Dt. 31/03/2003)
Notification No. 8/97-CE, Dt. 1-3-97
As amended by Notifications 21/97-CE, dt. 11-4-1997; 7/98-CE, 2-6-1998 and
11/2000-CE, 1-3-2000.In exercise of the powers conferred by sub-section (1) of section 5A 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 the finished products, rejects and waste or scrap specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced or manufactured, in a hundred per cent export oriented undertaking or a free trade zone wholly from the raw materials produced or manufactured in India, and allowed to sold in India under and
in accordance with the provisions of sub-paragraphs (a), (b), (d) and (h) of paragraph 6.8 or of paragraph 6.20 of the Export and Import Policy, 1st April, 2002-31st March, 2007 [OLD - in accordance with the provisions of sub-paragraphs (a), (b), (c), (d) and (f) of paragraph 9.9 or of paragraph 9.20 of the Export a Import Policy, 1 April 1997 - 31 March 2002
] , from so much of the duty excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 1944), as is in excess of an amount equal to the aggregate of the duties of excise leviable under the said section 3 of the Central Excise Act, or under any other law for the time being in force on like goods, produced manufactured in India other than in a hundred per cent. export-oriented undertaking or a free trade zone, if sold in India.
(Bold words & figures "paragraph 6.8 or of paragraph 6.20" has been substituted vide
Ntf. No. 54/2002, Dt. 31/10/2002)
(Above para Bold Words before OLD has been substituted vide
Ntf. No. 35/2002-Central Excise, Dt. 24/06/2002)
(Amended vide Central Excise Notification
No. 11/2000-CE, dt. 1st March, 2000)
Provided that nothing contained in this notification shall apply where such finished products, if manufactured and cleared by a unit other than a hundred per cent export oriented undertaking or a unit in a free trade zone, are wholly exempt from the duties of excise or are chargeable to Nil rate of duty.
(Note: see
(Please refer Cus Cir No.38/2002 date 1/07/2002)
(Please refer Cir No.631/22/2002-CX, Dt. 28/03/2002)
Cir. No.614/05/2002-CX., dt. 31/01/2002)(Please see Cus Cir No.85/2001 Date 21/12/2001)(Pl. See Ntf. No. 5/2002-CE(NT), Dt. 1/3/2002)
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