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Exemption to all capital goods, components and raw materials cleared for
repair of goods falling under heading 89.01, 89.02, 89.04 and 89.05 (excluding
float or submersible drilling or production platforms) and 89.06
Notification No. 82 dated 31st
March 1984(As
amended by 80/86, 227/87, 15/91, 35/2001)
In exercise of the powers conferred by sub-rule (1) of rule 8 of the
Central Excise Rules, 1944, the Central Government hereby exempts all capital
goods, components and raw materials, falling under the Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) and cleared for repair of goods falling
under Heading 89.01, 89.02, 89.04 and 89.05 (excluding floating or submersible
drilling or production platforms) and 89.06, by ship repair units, from the
whole of the duty of excisable leviable thereon under Section 3 of the Central
Excises and Salt Act, 1944 (1 of 1944):
Provided that-
(i)
The manufacture of the said capital goods, components and raw materials
produces, before the Assistant Commissioner of Central Excise having
jurisdiction over the factory, a certificate from the indenting ship repair unit
that the said capital goods, components and raw materials are required solely
for the purpose of the repair of goods falling under Heading Nos. 89.01, 89.02,
89.04, 89.05(excluding floating or submersible drilling or production platforms)
and 89.06 and that the ship repair unit is registered with the Director General
of Shipping, Government of India, for this purpose; and
(ii)
The procedure set out in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is
followed.
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