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Exemption to goods produced in a village industry
Notification No. 198 dated 28th
August 1978 (As amended by 248/88, 93/89, 11/96)
In exercise of the powers conferred by sub-rule (1) of rule 8 of the
Central Excise Rules, 1944, the Central Government hereby exempts goods of the
description specified in column (2) of the Table hereto annexed and falling
under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the
whole of the duty of excise leviable thereon which is specified in the said
Schedule:
Provided that-
(a) such goods
are genuine products of a Village Industry; and
(b)
such goods are marketed by or with the assistance of the Khadi and Village Industries Commission
established under the Khadi and Village Industries Commission Act, 1956 (61 of
1956); and
(c) the
manufacturer of such goods produces a certificate from the said Commission to
the effect that-
(i) Such
goods are the genuine products of a village industry; and
(ii) Such goods
are marketed by or with the assistance of the said Commission.
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S. No.
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Description of goods
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(1)
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(2)
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1.
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All goods falling under Chapter 69 of the said
Schedule.
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2.
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All goods falling under Heading Nos. 14.01, 15.07, 25.05, 38.05, 38.07,
44.05, 68.07, 94.01, 94.02 and 94.03 of the said Schedule.
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3.
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All goods falling under sub-heading Nos. 1301.90, 3604.10, 3806.90,
4016.91, 4016.99, 4201.90 and 4410.90 of the said Schedule.
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4.
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Amber Charkha
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Explanation: For the purposes of
this notification, the expression �village industry� shall have the same
meaning as assigned to it in clause (h) of section 2 of the Khadi and Village
Industries Commission Act, 1956 (6 of 1956).
2. This
notification shall come into force on the 1st day of September
1987.
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