NOTIFICATION New Delhi,dated the 23rd July, 1996
No. 22/96-CENTRAL EXCISES 1 Shravana 1918 (Saka)
G.S.R. (E).-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 the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 ( 58 of 1957) (hereinafter referred to as the said
Special Importance Act), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts goods falling under
Chapter, heading Nos. or sub-heading Nos. of the Schedule to the Central
Excise Tariff Act,1985 ( 5 of 1986) ( hereinafter referred to as the said
Tariff Act) specified in column (4) of the Table hereto annexed (hereinafter
referred to as RinputsS) manufactured in a factory and used within the factory
of production in or in relation to the manufacture of corresponding final
products of the description specified in column (2) of the said Table and
falling under Chapter, heading Nos. or sub-heading Nos. of the Schedule to the
said Tariff Act specifed in the corresponding entry in column (3) of the said
Table, from the whole of the duty of excise and additional duty of excise
leviable thereon,which is specified in the respective Schedules to the said
Tariff Act and the said Special Importance Act:
Provided that nothing contained in this notification shall apply to
inputs used in or in relation to the manufacture of final products (other than
those cleared either to a unit in a Free Trade Zone or to a 100% Export
Oriented undertaking or to a unit in an Electronic Hardware Technology Park
or software Technology Parks), which are exempt from the whole of the said
duty of excise or additional duty of excise leviable thereon, or are
chargeable to TNilU rate of duty, as the case may be.
TABLE
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S. Description s Chapter, heading No. or Chapter, heading No.
No. final products heading No. of final or sub-heading No.
products of inputs
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(1) (2) (3) (4)
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1. Fabrics of 52,54 or 55 All goods falling within
cotton or man the Schedule to the
made fibres, Central Excise Tariff
subjected to Act, 1985 (5 of
any process 1986)
2. Fabrics of 58.01,58.02,58.06 All goods falling within
cotton or man (other than goods falling the schedule to the
made fibres, within sub-heading Central Excise Tariff Act,
whether or not No. 5806.20), 60.01 or 1985 (5 of 1986).
processed 60.02 (other than goods
falling within sub-heading
No. 6002.10)
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(TARUN KUMAR GOVIL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
