| Date: |
01-03-1997
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| Notification No: |
Central Excise Notification No 6/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Tariff
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| File No: |
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| Subject: |
Chapter 5: Exemptions (Other than General)
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Chapter 5: Exemptions (Other than General)
Notification No. 6 dated 1st
March 1997 (As amended by 11/00, 48/2000, 29/2001)
In exercise of the powers
conferred by sub-section (i) of Section 5A of the Central Excise Act, 1944 (1 of
1944), the Central Government being satisfied that it is necessary in the public
interest so to do, hereby exempts goods specified in column (3) of the Table
hereto annexed and falling within the 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 under Section 3 of the said Central Excise Act, 1944 (1 of 1944).
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S. No.
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Chapter or Heading No or
Sub-heading No.
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Description of goods
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(1)
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(2)
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(3)
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1
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05.01
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Waste of Fish or crustaceans, molluses or other
aquatic invertebrates produced or manufactured in a 100% export to oriented
undertaking or a free trade zone and allowed to be sold in India.
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2
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23.01
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(i) Castor oil cakes, manufactured from the indigenous castor oil seeds
on indigenous plant and machinery in a free trade zone or a hundred percent
export oriented undertaking and brought to any other place in India;
(ii) Castor oil cakes, manufactured from the indigenous castor oil
seeds on indigenous plant and machinery by a unit in special economic zone,
which was in existence and functioning in a free trade zone before conversion of
the said free trade zone into special economic zone with effect from 1-11-2000,
and brought to any other place in India.
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2A
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23.02
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Guar meal, manufactured
wholly from indigenous guar seeds, in a free trade zone or a hundred per cent
export oriented undertaking and allowed to be sold in India.
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3
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52.02
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All goods produced or
manufactured-
(a) in a free trade zone and
brought to any other place in India; or
(b) by a hundred per cent
export oriented undertaking and allowed to be sold in India.
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4
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53.07, 53.10, 5702.12,
5703.20, 58.01, 58.02, 58.06 or 6305.10
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Yarn of jute and goods of
jute manufactured wholly from indigenous raw materials, in a hundred per cent
export-oriented undertaking or a free trade zone and allowed to be sold in
India.
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Explanation: For the purpose of
this notification, �free trade zone� and �hundred per cent export oriented
undertaking� and �special economic zone� shall have the same meaning as in
Explanation 2 to the proviso to sub-section (1) of section 3 of the Central
Excise Act, 1944 (1 of 1944).
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