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Exemption to specified goods supplied for use in the construction of
houses in the cyclone affected areas of Orissa
Notification No. 43 dated 18th August 2000 (As amended
by Notification No. 37 dated 17th July 2001)
In exercise of
the powers conferred by sub-section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944), the Central Government, being satisfied that it is necessary
in the public interest so to so, hereby exempts excisable goods, namely, cement
falling under sub-heading No.2502.29 and steel falling under sub-heading No.
7214.90 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), when supplied to indenting agents notified by the Government of Orissa
for the purpose of this notification for use in the construction of houses under
the Indira Awas Yojana and Housing and Urban Development Corporation (HUDCO)
Refinance Housing Scheme in the cyclone affected districts of the State or areas
of such districts as may be notified by the Government of that State, from the
whole of the duty of excise leviable thereon, subject to the following
conditions, namely: -
(i) the said excisable goods
are cleared from the factory on the basis of an indent containing inter-alia the
name and address of the indenting, agent, the quantity of goods required to be
cleared and the place of storage of the goods before their use for the aforesaid
purpose;
(ii)
the aforesaid indent is duly certified-
(a) in the case of goods supplied under the Indira Awas
Yojana, by an officer not below the rank of Secretary in the Department of
Panchayati Raj in the Government of Orissa; and
(b) in the case of goods supplied under the Housing and
Urban Development Corporation (HUDCO) Refinance Housing Scheme, by an officer
not below the rank of the Secretary in the Department of Housing and Urban
Development in the Government of Orissa;
that the goods are required for construction of houses under the
aforesaid schemes;
(iii)
the goods are dispatched directly from the factory or any other place of
removal of the manufacturer of the place of storage specified in the relevant
indent;
(iv) the manufacturer of the said goods certifies on the
relevant clearance documents that the goods are supplied to the indenting agents in accordance with the indents
placed by them; and
(v) within three months from the date of removal of the
goods, the manufacturer produces a certificate to the jurisdiction Central
Excise Officer from the authorities specified in condition (ii) that the goods
have been used for the specified purpose, and where sufficient cause is shown to
the jurisdictional Assistant
Commissioner or Deputy Commissioner of Central Excise, as the case may be, he
may extend the said period of three months.
2.
This notification shall remain in
force upto and inclusive of the 31st day of July 2003.
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