| Date: |
11-02-1983
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| Notification No: |
Central Excise Notification No 16/1983
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| Issuing Authority: |
Central Excise
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| Type: |
Tariff
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| File No: |
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| Subject: |
Kandla Free Trade Zone-Scrap or waste material of imported goods
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Kandla Free Trade Zone-Scrap or waste material of imported goods
Notification No. 16 dated 11th February
1983
In exercise of
the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules,
1944, the Central Government hereby exempts scrap or waste material arising in
the course of production or manufacture of any goods in the Kandla Free Trade
Zone, from the whole of the duty of excise leviable thereon under section 3 of
the Central Excises and Salt Act, 1944 (1 of 1944);
Provided that: -
(a) such scrap or waste material
is out of any goods brought into the said zone from a place outside India, and
(b) such scrap or waste material is cleared for home
consumption outside the said zone on payment of duties of customs leviable
thereon under any law for the time being in force.
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