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Exemption to specified excisable goods when received for carrying out
repairs, reconditioning or re-engineering of articles into an undertaking
Notification
No. 138 dated 10th November 1994 (As amended by Notification No.
35/2001)
In exercise of the powers
conferred by sub-section (1) of section 5A of the Central Excise 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 excisable goods specified in the Table hereto annexed (hereinafter referred to as the
said goods) when received for carrying out repairs, reconditioning or
re-engineering of articles into an undertaking from the whole of -
(i) the duty of excise
leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of
1944); and
(ii) the additional duty of excise
leviable thereon under sub-section (1) of section 3 of the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957),
Subject to the following
conditions, namely: -
(a) the repair, reconditioning or
re-engineering, as the case may be, is undertaken in accordance with the
provisions of section 65 of the Customs Act, 1962 (52 of 1962), and
(b) the articles repaired,
re-conditioned or re-engineered, as the case may be, are exported and are not
removed outside the Unit to the domestic area;
(c) the manufacturer of the said
good follows the procedure contained in the procedure specified under rule 20 of
the Central Excise (No.2) Rules, 2001;
(d) the undertaking follows the
procedure contained in the Central Excise (Removal of Goods at Concessional Rate
of Duty for Manufacture of Excisable Godds) Rules, 2001 with the modification
that a certificate in form C.T. 3 as specified in Annexure
to this notification shall be used by the Central Excise Officer in charge
of the undertaking in place of a certificate in form C.T. 2 prescribed under the said rules.
TABLE
1. Capital goods and spares
thereof.
2. Material handling
equipments, namely, forklifts, over-head cranes, mobile cranes, crawler cranes,
hoists and stackers and spares thereof.
3. Captive power generating
sets and their spares, fuel, lubricants and other consumables for such
generating sets.
4. Office equipments, spares
and consumables thereof.
5. Raw materials.
6. Components.
7. Consumables.
8. Packaging materials.
9. Tools, Jigs, gauges,
fixtures, moulds, dies, instruments and accessories and spares thereof.
ANNEXURE
No. ____________
Date ___________
FORM CT 3: CERTIFICATE FOR
REMOVAL OF EXCISABLE GOODS UNDER BOND
This is to certify that:
(1) Mr./ Messrs
____________________________________________________________ (Name and address)
is/ are bonafide licensee holding licence no.
_____________________________________ valid upto ___________________.
(2) That he/ they has/ have
executed a bond in Form B-16 (General Surety/ General Security) No.
_____________________ date _____________ for Rs. _____________________ with the
Assistant Commissioner of Central Excise
___________________________________________________ and as such, may be
permitted to remove _________________ (Qty.) of __________ (excisable goods)
from the unit at __________________ to their undertaking __________________ at
___________________________.
(3) That the specimen signature
of his/ their agent namely Shri ________________________ are furnished here
below duly attested:
Specimen Signatures of owner
or his authorised agent __________________________
Central Excise Officer-in-Charge of the 100% EOU ________________
Sd/- Attested Officer-in-charge of Security
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