NOTIFICATION                      New  Delhi,  dated the 23rd July, 1996
No.15/96 -  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 section 3 of the Additional duties of Excise (Goods  of 
Special  Importance)  Act,  1957 (58 of 1957),  Central  Government,  being 
satisfied  that  it is necessary in the public interest so  to  do,  hereby 
exempts, all goods falling under the Schedule to the Central Excise  Tariff 
Act,  1985   (5  of 1986), from the whole of the duty  of  excise  leviable 
thereon  under the Central Excises and Salt Act, 1944 (1 of 1944), and  the 
Additional duties of Excise (Goods of Special Importance) Act, 1957 (58  of 
1957), subject to the following conditions, namely:-

(a)	such goods are manufactured by a wholly Indian owned company ;

(b)	such goods are designed and developed by such Indian company ;

(c)	 the  goods so designed and developed are patented by  such  Indian 
company in India and in any   one  or more of the countries of the European 
Union and in United States of America or Japan or in both;

(d)	 that  the  manufacturer  before  the  commencement  of  commercial 
production,  produces a certificate from an officer not below the  rank  of 
the  Additional Secretary to the Government of India in the  Department  of 
Scientific  and Industrial research to the effect that the said  goods  are 
designed and developed by a wholly Indian owned company and patented in any 
one of the countries of the European Union and in United States of  America 
or  Japan or in both to the jurisdictional Commissioner of Central  Excise; 
 and 

(e)	 the procedure as prescribed by the jurisdictional Commissioner  of 
Central Excise, is followed.
 
Provided further that nothing contained in this notification shall apply to 
such  goods cleared on or after the period of three years from the date  of 
commencement of the commercial production of said goods.
 
 
                                       ( TARUN KUMAR GOVIL )
                        UNDER SECRETARY TO THE GOVERNMENT OF INDIA