| Date: |
02-12-2015
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| Notification No: |
Central Excise Circular No. 1012/19/2015-CX
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
F. No. 332/03/2014-TRU |
| Subject: |
Regarding suspension of benefits under North East Industrial and Investment Promotion Policy (NEIIPP), 2007 by DIPP and its bearing on Central Excise duty Exemption
|
Government of India
Ministry of Finance
(Department of Revenue)
Tax Research Unit
Circular No.1012/19/2015-CX
New Delhi, the 2nd December, 2015
To,
All Chief Commissioners of Central Excise.
All Chief Commissioners of Customs & Central Excise.
Subject: Suspension of benefits under North East Industrial and Investment
Promotion Policy (NEIIPP), 2007 by DIPP and its bearing on Central Excise duty
Exemption – Regarding.
Sir / Madam,
The undersigned is directed to refer to the above mentioned subject and to state
as follows.
- Doubts have been raised regarding availability or otherwise of central
excise duty exemption under
notification No.20/2007-Central Excise dated
25.04.2007 to new units or units undertaking substantial expansion after
01.12.2014 in the North Eastern Region including Sikkim pursuant to the
suspension of fresh registrations by the Department of Industrial Policy &
Promotion (DIPP) for the schemes under North East Industrial and Investment
Promotion Policy (NEIIPP), 2007 with effect from 1.12.2014 vide OM
No.10 (1)/2014-DBA-II/ER dated 01.12.2014.
- The matter has been examined in the Ministry in consultation with the DIPP.
Fresh registrations for the schemes under NEIIPP, 2007 have been suspended by
the DIPP essentially due to shortage of funds allocated to DIPP. Therefore, DIPP
OM No.10(1)/2014- DBA-II/NER dated 01.12.2014 has not suspended the entire
package of incentives offered for the schemes under NEIIPP, 2007 as such.
Further,
notification No.20/2007-Central Excise dated 25.04.2007 does not
mandate registration under NEIIPP, 2007 to avail of the excise duty exemption thereunder.
- In view of the above, it is clarified that new units or units undertaking
substantial expansion after 01.12.2014 and upto the cut-off date of 31.03.2017
shall continue to he eligible for excise duty exemption under
notification
No.20/2007-Central Excise dated 25.04.2007 subject to the conditions specified thereunder.
- Trade Notice/Public Notice may be issued to the field formations and
taxpayers.
- Difficulties, if any, faced in the implementation of the instructions may be
brought to the notice of the Ministry at an early date.
Yours faithfully,
(Mohit Tewari)
Under Secretary (TRU)
F. No. 332/03/2014-TRU
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