(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-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all capital goods, components and raw materials, falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and cleared for repair of goods falling under heading Nos. 8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 8906 [OLD- 89.01, 89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06 ] by ship repair units, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944):

Provided that-

(i) the manufacturer of the said capital goods, components and raw materials produces, before the Assistant Commissioner of Central Excise having jurisdiction over the factory, a certificate from the indenting ship repair unit that the said capital goods, components and raw materials are required solely for the purpose of the repair of goods falling under heading Nos. 8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 8906 [OLD-89.01, 89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06 ] and that the ship repair unit is registered with the Director General of Shipping, Government of India, for the purpose; and

(In the preamble and in the proviso, for the figures, brackets and words "8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 8906" has been substituted vide NTF. NO. 20/2006-CE, DT. 01/03/2006)

(ii) the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, [Old (Chapter X of the Central Excise Rules, 1944,)] is followed.

(In Above para bold words has been substituted vide Ntf. No. 35/2001-CE, dt. 29/06/2001)