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

NTF. NO. 88/1988-CE, DT. 01/03/1988

as amende by Notification No. 281/88-CE,Dt. 16-11-1988; 287/88-CE, Dt. 1-12-1988; 13/90-CE, Dt. 20-3-1990; 80/91-CE, Dt. 25-7-1991;23/92-CE, Dt. 1-3-1992; 35/93-CE, Dt. 28-2-1993; 4/95-CE, Dt. 6-1-1995; 96/95-CE, Dt.26-5-1995; 35/97-CE, Dt. 13-6-1997 7/98-CE, Dt. 2-6-1998; 7/99-CE, Dt. 28-2-1999 and Ntf. No. 5/2000-CE, Dt. 21-2-2000.

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under Chapter No. or 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, which is specified in the said Schedule:

Provided that such goods are manufactured in rural areas. by registered co-operative societies, or by women's societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Villlage Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)]:

Provided further that

(i) the exemption in respect of goods specified in serial numbers 5 to 16, 21, 22, 24 and 25 shall be applicable only if individual components of such electronic goods are assembled in rural areas by such societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)] and a certificate to this effect from the Department of Electronics of the Government of India or the State Electronics Development Corporation of a State or the Directorate of Industries of a State, is submitted to the Assistant Commissioner of the Central Excise within three months from the date of commencement of production of such electronic goods or within such extended period as he may allow;

(ii) the exemption in respect of goods specified in serial numbers 17, 18, 19, 20 and 23 shall be applicable only if individual components of such goods are assembled in rural areas by such societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies [under the Integrated Rural Development Programme (IRDP)] and a certificate to this effect from the Directorate of Industries of a State, is submitted to the Assistant Commissioner of the Central Excise or Deputy Commissioner of Central EXcise within three months from the date of commencement of production of such goods or within such extended period as he may allow:

(Omitted as per the Ntf. No. 5/2000-CE, dt.21st Feb, 2000)

[Old

Provided also that the exemption contained in this notification shall not apply to any goods bearing a brand name or trade name, other than

(a) a brand name or trade name of the manufacturer producing the excisable goods specified in the said Table; or

(b) a brand name or trade name of the Khadi and Village Industries Commission; or

(c) a brand name or trade name of the State Khadi and Village Industries Boards; or

(d) a brand name or trade name of the National Small Industries Corporation or the State Industries Development Corporations. ]

Explanation -For the purposes of this notification, the expression “rural area” shall have the meaning assigned to it in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).

(Above Explanation has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)

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Explanation : In this notification,-

(a) the expression “rural area” shall have the meaning assigned to it in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).

(Clause (a) substituted vide Finance Bill 2005-2006)

[OLD-
(a) ""rural area"" means the area comprised in a village as defined in the land revenue records, excluding-
1. 
   (i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or
   
   (ii) any area that may be notified as an urban area by the Central Government or a State Government. ]

(Amended vide Ntf. No. 5/2000-CE, dt. 21st Feb, 2000)
 

(a) ""rural area"" means the area comprised in any village, and includes the area comprised in any town, the population of which does not exceed twenty thousand or such other figure as the Central Government may specify from time to time.]

(b) omitted;

(c) 'brand name' or 'trade name' shall mean a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to the goods for the purpose of indicating, or so as to indicate, a connection in the course of trade between such goods and some person using such name or mark with or without any indication of the identity of that person."]