(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)

In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excises and Salt 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 exempts excisable goods specified in the table hereto annexed (hereinafter referred to as the said goods) when received for carrying out repairs, reconditioning or reengineering of articles into an undertaking from the whole of -

(i) the duty of excise leviable thereon under Section 3 of the Central Excises Act, 1944 (1 of 1944); and

(ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957),

subject to the following conditions, namely:-
1. Central Excise (No.2) Rules, 2001;(Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)
   
   (a) the repair, reconditioning or re-engineering, as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and
   
   (b) the articles repaired, reconditioned or re-engineered, as the case may be are exported and are not removed outside the Unit to the domestic area;
   
   (c) the manufacturer of the said goods follows the procedure contained in the procedure specified under rule 20 of the [Old (rules 156A and 156B of the Central Excise Rules, 1944 hereinafter referred to as the said rules) as modified by Rule 173-N of the said rules;)]
   
   (In above condition (c) bold words has been substituted vide dt.29/06/2001)
   
   (d) the undertaking follows the procedure contained in the Central Excise Rules, 2001 [Old (Chapter X of the said rules, 1944)] with the modification that a certificate in form C.T.3 as specified in Annexure to this notification shall be used by the Central Excise Officer-in-charge of the undertaking in place of a certificate in form C.T.2 prescribed under the said rules.
   
   (In above condition (d) bold words has been substituted vide dt.29/06/2001)

This is to certify that

(1) Mr./ Messrs. ........................... (Name and address) is / are bonafide licensee holding licence No. ....................... Valid upto .................................

(2) That he / they has / have executed a bond in Form B-16 (General Surety / General Security).

No. ...................... date ................ for Rs. ............ with the Assistant Commissioner of Central Excise or Deputy Commissioner of Central excise ....................... and as such may be permitted to remove ............(quantity) of ................ (excisable goods) from the unit at ................. to their undertaking ............ at............

(3) That the specimen signatures of his / their authorised agent namely Shri ....................... are furnished herebelow, duly attested