Notification No. 121 dated 11^th August 1994 (As amended by 132/94, 69/95, 21/96, 6/2001)

This Notification has been supersessed by Central Excise Notification No. 52 dated 17^th October 2002

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) (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 heading numbers or sub-heading numbers 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 �inputs�) 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 heading numbers or sub-heading� numbers of the Schedule to the said Tariff Act, specified 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 duty of excise leviable thereon or are charged to �Nil� rate of duty: