New Delhi, dated the 1st March, 2000
11 Phalguna, 1921 (Saka)
Notification No. 13/2000-Central Excise
In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby exempts such excisable goods specified in Chapter 72 and Chapter 73 which are manufactured in and cleared from an integrated steel plant and are intended to be sold at a place other than the said integrated steel plant, from so much of the duty of excise leviable thereon under the said Act as is in excess of the duty leviable on such goods, as if they were sold and delivered to a buyer in the course of wholesale trade at the integrated steel plant.
Explanation- For the purpose of this notification, “integrated steel plant” means a manufacturer or a producer who, starting from the stage of iron ore, manufactures or produces within the same premises the excisable goods specified in Chapter 72 or Chapter 73.
(T.R.Rustagi)
Joint Secretary to the Government of India
F.NO. 334/1/2000-TRU
