Notification No. 88 dated 1st
March 1988 (As
amended by 281/88, 287/88, corrigendum dated 16.3.89, 13/90, 80/91, 23/92,
35/93, 4/95, 96/97, 7/98, 7/99, 5/2000, Notification
No. 16 dated 1st March 2003)
In exercise of the
powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944,
the Central Government hereby exempts goods of the description specified in
column (3) of the Table hereto annexed and falling under Chapter No. or Heading
No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
specified in the corresponding entry in column (2) of the said Table, from the
whole of the duty of excise leviable thereon which is specified in the said
Schedule.
Provided that
such goods are manufactured in rural areas by registered co-operative
societies, women�s societies, or by institutions recognised by the Khadi and
Village Industries Commission or the State Khadi and Village Industries Boards
or by Units run with the cash assistance from District Rural Development
Agencies (under the Integrated Rural Development Programme (IRDP).���
Provided further that:
(i)���� the
exemption in respect of goods specified in serial numbers 5 to 16, 21, 22, 24
and 25 shall be applicable only if individual components of such Electronic
goods are assembled in rural areas by such Societies, or by institutions
recognised by the Khadi and Village Industries Commission or the State Khadi
and Village Industries Boards or by units run with the cash assistance from
District Rural Development Agencies (under the Integrated Rural Development
Programme (IRDP) and a certificate to this effect from the Department of
Electronics of the Government of India or the State Electronic Development
Corporation of a State or the Directorate of Industries of a State is submitted
to the Assistant Commissioner of Central Excise within three months from the
date of commencement of production of such electronic goods or within such
extended period as he may allow.
(ii)��� the
exemption in respect of goods specified in Serial numbers 17, 18, 19, 20 and 23
shall be applicable only if individual components of such goods are assembled
in rural areas by such Societies, or by institutions recognised by the Khadi
and Village Industries Commission or the State Khadi and Village industries
Boards or by units run with the cash assistance from District Rural Development
Agencies (under the Integrated Rural Development Programme (IRDP) and a
certificate to this effect from the Directorate of Industries of a State is
submitted to the Assistant Commissioner of Central Excise within three months
from the date of commencement of production of such electronic goods or within
such extended period as he may allow.
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S. No.
|
Chapter No. or Heading No.
|
Description of goods
|
|
(1)
|
(2)
|
(3)
|
|
01.
|
20
|
Preparations
of vegetables and fruit pickles.
|
|
02.
|
21
|
Sauces
and ketchup
|
|
03.
|
34
|
Laundry
and carbolic soaps
|
|
04.
|
64.01
|
Footwear
|
|
05.
|
84
|
Calculators
|
|
06.
|
85
|
Radios
|
|
07.
|
85
|
Cassette
players or recorders, whether or not fitted with radios.
|
|
08.
|
85
|
Black
and white T.V. sets.
|
|
09.
|
85
|
Audio
cassettes
|
|
10.
|
85
|
Loudspeakers
|
|
11.
|
85
|
Electronic
fan regulators
|
|
12.
|
85
|
Battery
eliminators/ adapters
|
|
13.
|
85
|
Invertors/
convertors
|
|
14.
|
85
|
Mechanical
TV tuners
|
|
15.
|
85
|
Gang
condensers
|
|
16.
|
85
|
Trimmer
capacitors
|
|
17.
|
85
|
Electric
irons
|
|
18.
|
85
|
Electric
toasters
|
|
19.
|
85
|
Electric
heaters
|
|
20.
|
96
|
Electric
gas lighters
|
|
21.
|
85
or 90
|
Electric
lanterns/ torches
|
|
22.
|
91
|
Electric
clocks and electronic alarm timepieces
|
|
23.
|
85
or 90
|
Voltage
stabilizers
|
|
24.
|
91
|
Digital/
analogue electronic watches
|
|
25.
|
85
|
RF/
IF coils
|
|
26.
|
34.02
|
Synthetic
detergents
|
|
27.
|
53,
56, 57 or 63
|
Jute
yarn, jute fabrics and jute manufactures
|
|
28.
|
1
to 96
|
All
goods consumed in the manufacture of goods specified at S. No. 01 to 27
above:
(i)������� whether within the factory of
production of such goods; or
(ii)
������ in any other factory of the same
manufacture where exemption ���������� under
this notification is availed.
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Explanation: For the purposes of this
notification, the expression �rural area� shall have the meaning assigned to it
in clause (ff) of section 2 of the Khadi and Village Industries Commission Act,
1956 (61 of 1956).�