Date: |
17-10-2002
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Notification No: |
Central Excise Notification No 52/2002
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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: |
Exemptions to Goods Falling under Chapter 24
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Exemptions to Goods Falling under Chapter 24
Central Excise Notification No. 52 dated 17th
October 2002 (As amended by Notification No. 16 dated 1st March
2003)
In exercise of the powers conferred by sub-section (1)
of section 5A of the Central Excise 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) and sub-section (3) of Section 136 of the Finance Act, 2001 (14
of 2001) (hereinafter referred to as the said Finance Act) and in supersession
of the notification of the Government of India in the erstwhile Ministry of
Finance (Department of Revenue), No. 121/94-Central Excise, dated the 11th
August, 1994, the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts all goods falling under sub-heading
No. 2106.00 and Chapter 24 of the First Schedule to the� Central Excise Tariff Act, 1985 (5 of 1986)
(hereinafter referred to as the said tariff Act) manufactured in a factory and
used within the factory of production in or in relation to the manufacture of
final products all goods falling under chapter 24 of the First Schedule to the
said Tariff Act, from the whole of the duty of excises and additional duty of
excise and national calamity contingent duty leviable thereon, which is
specified in the respective Schedules to the said Tariff Act and the said
Special Importance Act and the said Finance Act:
Provided that noting
contained in the notification shall apply to inputs used in or in relation to
the manufacture of final products (other that 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 chargeable
to �Nil� rate of duty.
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