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Chapter 84: Exemptions (Other than General)
Notification No.
75 dated 1st March 1987 (As amended by 225/87, 44/88,
Corrig.F.No.345/14/88-TRU dt.12.4.88, 163/88, 95/89, 174/89, 62/93, 11/94,
87/94, 96/95, 7/99)
In exercise of
the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules,
1944, and in supersession of the notifications of the Government of India in the
Ministry of Finance (Department of Revenue) Nos. 64/83-Central Excises and
65/83-Central Excises, both dated the 1st March, 1983, the Central
Government hereby exempts refrigerating and air-conditioning appliances and
machinery, all sorts, and parts thereof, falling within Chapter Nos. 84.85 or 90
of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter
referred to as the �said goods�), and cleared for home consumption or for
export to Nepal or Bhutan on or after the 1st day of April in any
financial year, by a manufacturer from one or more factories, -
(a) in the case of first clearances of the said goods
upto an aggregate value not exceeding rupees fifteen lakhs, from the whole of
the duty of excise leviable thereon which is specified in the said Schedule;
(b) in the case of clearances of the said goods of an
aggregate value not exceeding rupees fifteen lakhs immediately following the
first clearances of the value specified in clause (a) from so much of the duty
of excise leviable thereon which is specified in the said Schedule read with any
relevant notification issued under sub-rule (1) of the rule 8 of the Central
Excise Rules, 1944 or sub-section(1) of section 5A of the Central Excises and
Salt Act, 1944(1 of 1944)
as is in excess of fifty percent, of such
duty,-
Provided that the aggregate value of
clearances of the said goods from any factory by one or more manufacturers in
any financial year under clause (a) and (b) of this paragraph shall not exceed
rupees fifteen lakhs and fifteen lakhs respectively.
2. Nothing contained in
this notification, shall apply if the aggregate value of clearances of all
excisable goods for home consumption,-
(a)
by a manufacturer, from one or more factories, or
(b)
from any factory, by one or more manufacturers, had exceeded rupees fifty
lakhs in the preceding financial year.
Provided that for the purposes of computing the aggregate value of
clearances under this paragraph, the clearances of any excisable goods where a
manufacturer affixes the specified goods with a brand name or trade name
(registered or not) of another person who is not eligible for the grant of
exemption under this notification, shall not be taken into account.
3. Where a manufacturer has not cleared the said
goods in the preceding financial year or has cleared the said goods for the
first time on or after the 1st day of August, in the preceding
financial year, the exemption contained in this notification shall apply to such
manufacturer.-
(a) if he files a declaration with the
Assistant Commissioner of Central Excise that the aggregate value of the
clearances of all excisable goods by him, for home consumption from one or more
factories, during the financial year is not likely to exceed Rs.50 lakhs, and
(b) if the aggregate value of clearances of
all excisable goods by him, for home consumption from one or more factories,
during the financial year does not exceed Rs.50 lakhs.
4. Where the said goods have not been cleared
from any factory in the preceding financial year, or have been cleared for the
first time on or after the 1st day of August, in the preceding
financial year, the exemption contained in this notification shall not be
applicable if the aggregate value of clearances of all excisable goods from such
factory by one or more manufacturers, for home consumption, during the financial
year, exceeds Rs.50 lakhs.
5. The exemption contained in this notification
shall not apply to the specified goods, bearing a brand name or trade name
(registered or not) of another person.
Provided that nothing contained in this
paragraph shall be applicable to the said goods which are component part of any
machinery or equipment or appliances and cleared from a factory for use as
original equipment in the manufacture of the said machinery or equipment or
appliances and the procedure set out in Chapter X of the said Rules is followed.
6. This notification shall
have effect upto and inclusive of the 31st day of March, 1999.
Explanation I:
For the purposes of this notification, the expression �value� means the
value as determined in accordance with the provisions of section 4 of the
Central Excises and Salt Act,1944 (1 of 1944).
Explanation II:
For the purposes of computing the aggregate value of clearances under this
notification, the clearances of any excisable goods, which are exempted from the
whole of the duty of excise leviable thereon by any other notification (not
being a notification where exemption from the whole of duty of excise leviable
thereon is granted based upon the value or quantity of clearances made in a
financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules,
1944, or sub-section (1) of section 5A of the Central Excises and Salt Act,1944
(1 of 1944) shall not be taken into account.
Explanation III:
�Brand name� or �trade name� shall mean a brand 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
said goods for the purpose of indicating, or so as to indicate a connection in
the course of trade between the said goods and some person using such name or
mark with or without any indication of the identity of that person.
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