Exemption to goods produced in ordnance factories belonging to the
Central Government and intended to be used by Armed Forces of the Union or by
such ordnance factories
Notification
No. 62 dated 16th March 1995 (As amended
by 11/96, 40/97, 7/98, 39/99, 45/2000, Notification No. 11 dated 1st
March 2002, Notification No. 16 dated 1st March 2003)
In exercise of the powers conferred
by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1
of 1944) read with sub-section (3) of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1957), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts,
goods specified in column (2) of the Table hereto annexed, and falling under
the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the
conditions, if any, specified in the corresponding entry in column (3) of the
said Table, from the whole of -
(i)the duty of excise leviable thereon which in
specified in the said Schedule; and
(ii)������ the additional duty of excise leviable
under the second mentioned Act on goods specified against
S. No. 1 of the said Table;
|
S. No.
|
Description of goods
|
Conditions
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
All goods
|
If produced in Ordnance factories
belonging to the Central Government and intended for consumption by the
members of the Armed Forces of the Union or by such Ordnance factories.
|
|
2.
|
Omitted
|
|
|
3.
|
Omitted
|
|
|
4.
|
Omitted
|
|
|
5.
|
Omitted
|
|
|
6.
|
Arms and Ammunition falling under
Chapter 93
|
If, -
(i) produced in Ordnance factories
and supplied to the Police Forces of the States or the Union Territories; and
(ii) in each case, before the
clearance of the said goods an officer not below the rank of a Joint
Secretary in the Ministry of Home Affairs of the concerned State or Union
Territory/ Home Department of the concerned State or Union Territory
recommends grant of the exemption indicating full description and quantity of
the said goods to be supplied to the said Police Forces of the States or
Union Territories.
|
|
7.
|
All goods
|
If manufactured in mints belonging
to the Government of India.
|
|
8.
|
Omitted
|
|
|
9.
|
Omitted
|
|
|
10.
|
Omitted
|
|
|
11.
|
Omitted
|
|
|
12.
|
Waste and scrap and lumps of
cupro-nickel and aluminium magnesium falling under Chapters 74, 75, 76 or 81
|
If such waste, scrap and lumps is
cleared from Indian Government Mint for conversion into strips on job-work
basis.
|
|
12A.
|
Strips and Ingots of cupro-nickel
and aluminum magnesium falling under Chapter 74, 75, 76 or 81
|
If such strips and ingots are
manufactured on job work basis out of lumps, waste and scrap cleared from
Indian Government Mint, and returned to the said Mint.
|
|
13.
|
Tear Smoke Munitions falling under
Chapter 93
|
If manufactured by a factory
belonging to the Central Government.
|
|
14.
|
All goods
|
If manufactured by a factory
belonging to the Central Government and consumed within the factory of
production of goods at S. No. 13 above.
|
|
15.
|
Omitted
|
|
|
16.
|
The following goods, namely: -
(i) All goods falling under
Chapter 86
(ii) All goods falling under
heading Nos. 28.44, 28.45, 28.51, 32.15, 68.07, 73.07 to 73.11, 73.13 to
73.26, 74.12, 74.14 to 74.18, 76.09 to 76.13, 76.15, 76.16, 83.02, 83.07,
83.08, 83.10, 83.11, 84.01, 84.25, 85.17, 85.30, 85.34, 85.37, 85.38, 85.48,
93.06 and 94.06
(iii) All goods falling under
sub-heading Nos. 2801.90, 2804.90, 4410.90, 7101.39, 7101.60, 7101.70,
7101.90, 7302.90, 7312.90, 7419.10, 7419.99, 8309.90 and 8536.90
|
If, -
(i) manufactured by a factory
belonging to the Central Government.
(ii) intended to be made available
to any department of the central Government either directly or under any
arrangement through the Indian Railway Finance Corporation Limited, being a
Company incorporated and registered under the Companies Act, 1956 (1 of
1956); and
(iii) the said goods are intended
for use by any department of the Central Government.
|
|
17.
|
Waste and scrap
|
If arising in the course of
manufacture of exempted goods in a factory belonging to the Indian Railways.
|
Explanation:
In the notification, �Armed Forces of the Union� includes the Assam Rifles, the
Central Reserve Police Force, the Border Security Force, the Central Industrial
Security Force and the National Security Guard constituted under the Assam
Rifles Act, 1941 (5 of 1941), the Central Reserve Police Force Act, 1949 (66 of
1949), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial
Security Force Act, 1968 (50 of 1968), and the National Security Guard Act,
1986 (47 of 1986) respectively and also includes Indo-Tibetan Border Police,
Special Services Bureau and Special Frontier Force.
|