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Exemption to goods supplied to Ministry of Defence by certain
manufacturers
Notification
No. 63 dated 16th March 1995 (As amended by 11/96, 7/98, 7/99, 35/2001)
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
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 is 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;
Provided that nothing
contained in this notification shall apply to goods specified against S. No. 16 of the said Table on or after the 1st
day of April 2000.
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S. No.
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Description of goods
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Conditions
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(1)
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(2)
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(3)
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1.
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All goods
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If manufactured in a prison.
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2.
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All goods
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If manufactured by the
following units and are for supply to the Ministry of Defence for official
purposes: -
(i) Hindustan Aeronautics
Limited.
(ii) Bharat Electronics
Limited.
(iii) Bharat Dynamics
Limited.
(iv) National Instruments
Limited, Calcutta.
(v) National Aerospace
Laboratories.
(vi) Mishra Dhatu Nigam
(vii) Bharat Earth Movers
Limited.
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3.
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All goods
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If, -
(i) manufactured in a shipyard;
(ii) intended for use in the
manufacture or repair of goods falling under heading Nos. 89.01, 89.02, 89.04,
89.05 (excluding floating or submersible drilling or production platforms) or
89.06 in a shipyard; and
(iii) such use is in a
shipyard of the manufacturer of such goods, different from the shipyard where
the said goods have been manufactured, 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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4.
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All goods
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If manufactured in workshops
situated within the precincts of mines & intended for use in such mines.
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5.
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All goods
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If manufactured in a mine.
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6.
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Omitted
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7.
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Omitted
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8.
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All goods
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If manufactured by Tool Room
or Institutions specified below: -
(i) Central Tool Room,
Ludhiana.
(ii) Central Tools Room and
Training Centre, Calcutta.
(iii) Central Institute of
Tool Design, Hyderabad.
(iv) Institute for Designing
of Electrical Measuring Instruments, Bombay.
(v) Central Institute of Hand
Crafts, Jallandhar.
(vi) Tool Room and Training
Centre, Delhi.
(vii) Government Tool Room
and Training Centre, Bangalore.
(viii) Institute of Training
and Tool Room of Uttar Pradesh, Lucknow
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9.
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Omitted
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10.
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Omitted
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11.
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Omitted
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12.
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Omitted
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13.
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Omitted
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14.
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Omitted
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15.
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Omitted
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16.
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(i) Pistol 9 mm and Rifle
7.62 mm SLR falling under chapter 93
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If,-
(i) manufactured by M/s
Bharat Dynamics Limited, Hyderabad and supplied to the Armed Forces of the Union
and Police Forces of the States or the Union Territories; and
(ii) before the clearance of
the said goods, in each case, an officer below the rank of a Deputy Secretary in
the Ministry of Home Affairs recommends grant of this exemption indicating the
full description and quantity of the said goods to be supplied to the said
force.
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(ii) Parts and components of
(I) above
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If produced in-
(a) Bharat Dynamics Limited;
or
(b) Ordnance factories
belonging to the Central Government and supplied to Bharat Dynamics Limited for
use in manufacture of goods specified at S. No. 16 (I) above
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17.
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All goods
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If manufactured by an
institution which -
(i) is primarily engaged in
the rehabitation of physically or
mentally handicapped persons.
(ii) employs primarily,
physically or mentally handicapped persons for its manufacturing activity.
(iii) is receiving financial
assistance from the Ministry of Welfare, Govt. of India for such rehabitation
&
(iv) produces a certificate
once in a financial year from an officer in the Ministry of Welfare not below
the rank of Deputy Secretary to the Govt. of India to the effect that it
satisfies the conditions mentioned in clauses (1) to (iii) above.
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Explanation: For the purposes of
this notification, the expression, -
(i) �prison� means any jail or place used
permanently or temporarily under the general or special orders of a State
Government for the detention of prisoners and includes,-
(a) any place which has been declared by a State
Government by general or special order to be a subsidiary jail; and
(b) any reformatory, borstal institution or other
institution of a like nature;
(ii) �mine� has the meaning assigned to it in
clause (i) of section 2 of the Mines Act, 1952 (35 of 1952);
(iii) �narcotic drugs� and �psychotropic
substance� shall have the meanings respectively assigned to them as defined in
clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and
Psychotropic Substances Act, 1985 (61 of 1985)
(iv) �kits for testing narcotic drugs and
psychotropic substances� means kits consisting of chemical reagents in small
bottles for testing narcotic drugs and psychotropic substances manufactured by
M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes, droppers, test
plates and similar other accessories supplied with such kits;
(v) �Armed Forces of the Union� means the
Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special
Services Bureau, the Border Security Force, the Central Industrial Security
Force and the National Security Guard Maintained or constituted under the
Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border
Police Force Act, 1992 (35 of 1992) 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.
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