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Exemption to specified goods supplied for use in the construction of
houses in the earthquake affected areas of Gujarat
Notification No. 16 dated 26th March 2001
(As amended by Notification No. 23 dated 15th March 2002)
In exercise of the powers conferred by sub-section
(1) 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 excisable goods, namely, cement falling under sub-heading
No.2502.29 and steel falling under sub-heading No.7214.90 of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), when supplied on the
authority of indents placed by the Managing Director, Gujarat State Civil
Supplies Corporation Ltd. or the Relief Commissioner, Government of Gujarat for
the purpose of reconstruction, or repair of private buildings, residential or
non-residential, in the earthquake affected areas of Gujarat, as may be
indicated in the indent, from the whole of the duty of excise leviable thereon,
subject to the following conditions, namely:
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(i) the said
excisable goods are cleared from the factory on the basis of an indent referred
to above containing, inter-alia, the place and address where the
excisable goods are to be supplied, the quantity of goods required to be
supplied and the place of storage of the goods before their use for the
aforesaid purpose;
(ii) the aforesaid
indent contains a certificate from the said Managing Director or the Relief
Commissioner, as the case may be, that the goods are required for
re-construction, or repair of private buildings, residential or non-residential,
in the earthquake affected areas of Gujarat, to be indicated in the indent;
(iii) the goods are
despatched directly from the factory or any other place of removal of the
manufacturer to the place of storage specified in the relevant indent;
(iv) the manufacturer
of the said goods certifies on the relevant clearance documents that the goods
are supplied in accordance with the indents placed by the said Managing Director
or the Relief Commissioner, as the case may be; and
(v) within three
months from the date of removal of the goods, the manufacturer produces a
certificate to the jurisdictional Central Excise Officer from the said Managing
Director or the Relief Commissioner, as the case may be, that the goods have
been used for the specified purpose, and where sufficient cause is shown to the
jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise,
as the case may be, he may extend the said period of three months.
2.
This notification shall remain in force upto and inclusive of the 31st
day of March 2003.
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