Notification No. 32/1999-CE Dated 08-07-1999

Spcfd. new/expanded industrial units in Assam/Tripura : exempt from basic & addl. duties equivalent to duty paid by manufacturer from account current.

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise 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) and sub-section (3) of section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) and cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estates or Industrial Area or Commercial Estate, as the case may be, specified in Annexure appended to this notification, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule 173G of the Central Excise Rules, 1944.

2. The exemption contained in this notification shall be given effect to in the following manner, namely :-

(a) The manufacturer shall submit a statement of the duty paid from the said account current to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid from the account current.

(b) The Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid from the account current during the month under consideration to the manufacturer by the 15th of the next month.

(c) If there is likely to be any delay in the verification, the Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th of the next month to the month under consideration, and thereafter may adjust the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer.

3. The exemption contained in this notification shall apply only to the following kind of units namely :-

(a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997.

(b) Industrial units existing before the 24th day of December, 1997 but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty five per cent on or after the 24th day of December, 1997.

4. The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production whichever is later.

ANNEXURE

  1. ASSAM

(A) Integrated Infrastructure

Development Centres

1. Dalgaon Village – Ruhini Kash, Mouza – Pub Siyalmari, Circle – Dalgaon, Distt. Darrang, Govt. Khas Land (Dag No. 133)
2. Bhomoraguri Plot No. I Village : Bhomoraguri, Mouza : Pubtharia, Circle : Kaliabar, District : Nagaon (Assam) Govt. Khas Land
Plot No. II Village : Naltali, Mouza : Pubtharia, Circle : Kaliabar, District : Nagaon (Assam) Govt. Khas Land
Plot No. III Village : Bhomoraguri, Mouzaÿ: Pubtharia, Circle : Kaliabar, Distrct : Nagaon (Assam)
(a) Private Land
(b) Govt. Khas Land
3. Algapur Village – Dakhin Badarpur, Mouza – Saraspur, Circle – Algapur, Distt. – Hailakandi (Assam), Patta Nos. 1 and 5

(B) Growth Centres

1. Matia Village : Tinkonia para Dahikata Mornoi, Circle : Matia,
4. Prag Bosimi Synthetics Limited
Complex
Location Village – Bhotordal, Mouza – Lokrai, Circle – Sipajhar, District – Darrang (Assam)
Boundary North – Private Land, South – Private Land, East – Private Land, West – Private Land
5. Textile Process House Complex of Assam State Weaving and Manufacturing Co. Ltd.
Location Village – Jabjabkuchi, Mouza – Pachim Banbhag, Circle – Ghograpar, District – Nalbari (Assam)
Boundary North – Paddy field (Private land), South – Paddy field (Private Land), East – Ghograpar River, West – Dihjari Village and Paddy fields (Private Land).
6. Assam Syntex Ltd. Complex
Location Village – Nathkuchi No. 2, Mouza – Namati, Circle – Tihu, District – Nalbari (Assam)
Boundary North – Paddy field and National Highway 31, South – Paddy field (Private land), East – Paddy field (Private land), West – Paddy field (Private land).
7. Assam State Textile Corporation Ltd. Complex
Location Village – Noapara No. 1, Mouza – Bijni, Circle – Bijni, District – Bongaigaon (Assam)
Boundary North – V.G.R., South – N.H. 31, East – V.G.R., West – V.G.R./RLEGP Road.
8. Assam State Fertiliser And Chemicals Ltd. Complex
Location No. 1. Chandrapur Bagicha, Mouza – Panbari, Circle – Chandrapur, District – Kamrup (Assam)
Boundary North – Brahamputra River, South – Guwahati Chandrapur Road, East – Kalang River, West – Land of National Textile Corporation.
9. Fertichem Ltd. Complex
Location Village – Bonda, Mouza – Beltola, Circle – Sonapur, Distt. – Pragiyotishpur (Guwahati-26)
Boundary North – Paddy field (Private land), South – Paddy field Distt. Goalpara, Govt. Khas Land
2. Balipara Village – Dhekidal, Sapaguri Circle – Charidowar, Distt. Sonitpur
3. Barpeta Dag No. 200, Mouza Ghilasari
4. Goalpara Dag No. 253, 85, 8, 9 and 10, Police Station Goalpara
5. Duliajan Dag No. 85 of no 2 Chalakataki village, Mouza Duliajan
6. Sariharjan Dag No. Sixth Schedule area, Mouza Langmili
7. Lilabari (N Lakhimpur) Dag No. 438, Mouza Nakari
8. Maibong Dag No. Sixth Schedule area, Police Station Maibong
9. Manja Dag No. Sixth Schedule area, Mouza Jamunapar
10. North Salmara Dag No. 51, Mouza North Bongaigaon
11. Karija, Doloigaon Dag No. 51, Mouza Birjhora

(C) Export Promotion Industrial

Park

1. Amingaon (a) Village – Numalijolah, Mouza – Sila Sundarighopa, Circle – North Guwahati, Distt. – Kamrup
(b) Village – Numalijolah, Mouza – Sila Sundarighopa, Circle – North Guwahati, Distt. – Kamrup
2. Assam Petrochemicals Complex
Location Village – Namrup, Mouza – Jaipur, Circle Naharkatia, District – Dibrugarh (Assam)
Boundary North – Hindustan Fertiliser Corporation Ltd’s. Land, South – Dilli Tea Estate and Namrup Sonari Road, East – Namrup Thermal Power Station, West – Hindustan Fertiliser Corporation Ltd’s. Land.
3. Weaving Complex of Assam State Weaving and Manufacturing Ltd.
Location Village – Katimari Pathar, Mouza – Kachamari, Circle Nagaon, Distt. Nagaon (Assam)
Boundary North – Govt. land, South – Nagaon – Juna Road, East – Forest Office, West – Private Residential Plot. (Private land), West – Paddy field (Private land), South East – Assam Asbestos Ltd.

(D) Industrial Estates

Name of the Industrial
Estate Dag No. Mouza/Po-lice station
1. Bamunimaidan 55, 62, 63, 259, 265 and 492 Ulubari
2. Tinsukia 143 part Rangagarha
3. Nalbari 1772, 1936, 1773, 2019, 1938, 1947, 1453, 1934, 1462, 1837, 1949, 1947, 1776, and 1771 Police
Station
Nalbari
4. Mongoldoi 25 Rangamati
5. Sibsagar 1214 Betbari
6. Nagaon 396 Kachamari
7. Jorhat 11, 12, 31, 40, 23, 28, 29, 71, 35, 38, 33 and 30 Cinnamara
8. New Bongaigaon 300 Botamari
9. Bokajan Sixth schedule area Borjan
10. Bihpuria 457 Bihpuria
11. Lahowal 5 Lahowal
12.<+>Kalaphar (Cycle factory) 44 and 45 Beltola
13. Dimow 2 Thaora
14. Moran part of village Onakalia Nowang
15. Umrangsho Sixth schedule area Umrangso
16. Haflong Sixth schedule area Police
station
Haflong
17. Hamren Sixth schedule area Rengkhand
18. Benibari, Howly 377 and 76 Howly
19. Morigaon 488 Niz Tetalia
20. Dhekiajuli 1 Djekiajuli
21. Industrial Complex
Bonda 7, 8, 9, 10, 11, 84, 85, 96, 87 and 381 Beltola
22. Bamunimaidan 11.12.65(K) and 67 Ulubri
23. Industrial Estate
Badarpur 297, 8322 Alakulipar
24. Doomdoma 223 and 224 Tingrai

(E) Industrial Area

Name of industrial area Dag No. Mouza/Police Station
1. Dekargaon 23 and 268 Haleswar
2. Golaghat 514, 516, 58, 479, 578 Maukhowa
3. Dhaligaon 13 Sidli
4. Gotlong 279 Mahabhairav
5. Rani 17, 18, 19, 27, 28, 29, 30, 31 & 33 Dakshin Rani
6. Bheating, Dibrugarh 47 (part) and 852 (part) Jamira
7. Kalaphar (CITI) 8, 9, 201 and 203 Beltola
8. Digboi 313, 314, 315, 325, 327 and 329 Digboi
9. Silchar 270, 271, 272, 275, 278, 276 and 277 Terapur
10. Gauripur (Dhubri) 1281 Police station Gauripur
11. Dolabari 1 and 2 Bhairavnad
12. Buraburi 87 Sadiya
13. Dalgaon 95 and 96 Pub-Sialmari
14. Naltali, Kaliabor 111 Pubtharia
15. Umrangso Sixth schedule area Police station Umransho
16. Kundbari, Sonitpur 23, 264 Holegaon
17. Biswanath Chariali 205 and 3 Biswanath
18. Dhekiajuli Dhekiajuli Municipality Ward Dhekiajuli

(F) Commercial Estate

Bongaigaon District Dag No. Mouza/Police Station
1. Abhayapuri 1175 Police Station – Abhatyapuri
2. Bijni 85  Police Station – Bijni
3. Salbari

Salmara Bappeta District

19  Birjohoradihi
Dag No. Mouza/Police Station
4. North Cachar & Hailkandi 19 & 1513  Halbari
5. Nityananda

North Cachar Hills District

505  Pub Bajali
Dag No. Mouza/Police Station
6. Irangmara 105  Irangmara
7. Diyunmukh
Dag No. Mouza/Police Station
8. Mailbong Sixth Schedule area Police Station Diyangmukh
Dibrugarh District
Dag No. Mouza/Police Station
9. Tengakhat 29 (part)  Tengakhat
Dhubri District
Dag No. Mouza/Police Station
10. Marichagaon  Bagdung
11. Halakura 120  Halakura
Dhemaji District
Dag No. Mouza/Police Station
12. Tipkai 8  Tipkai
Darrang Distt.
Dag No. Mouza/Police Station
13. Silapathar 12  Police Station Silapathar
14. Maroi 1054  Lokrai
15. Nijdhani gaon 740 part  Dalhi
16. Bhergaon 315, 316, 321 and 322  Mazikuchi
Goalpara Distt.
Dag No. Mouza/Police Station
17. Udalguri 1314  Udalgiri
18. Lakhipur 191  Ps-Lakhipur
Jorhat Distt.
Dag No. Mouza/Police Station
19. Dudhnoi 179 (kha) Police Station – Dudhnoi
20. Namdeuri 104  Manja Maligaon
Kamrup Distt.
Dag No. Mouza/Police Station
21. Majuli 763  Majuli Salmara
22. Nagarbera 474  Nagarbera
23. Boko 234  Bolo
24. Goreswar 397  Kuruabali
25. North Guwahati 275 and 300  Police Station

N Guwahati

Panbari

26. Sonapur 296
Lakhimpur District
Dag No. Mouza/Police Station
27. Bangalmara 514  Laluk
Nagaon District
Dag No. Mouza/Police Station
28. Kalibor 126 Borbogia
29. Missa 150  Borbhogia
30. Raha 327  Raha
31. Morigaon District
Dag No. Mouza/Police Station
32. Tamulpur 74/437 Police Station – Tamulpur
33. Baganpura 804  Police Station – Bangapara
34. Mukalmua 203  Police Station -ÿMukalmua
35. Tihu 140  Police Station – Tihu
Sonitpur District
Dag No. Mouza/Police Station
36. Sotia Sotia town Sotia
37. Biswanath Chariali Biswanath Chariali town Biswanath
Sibsagar District
Dag No. Mouza/Police Station
38. Moran 493  Mamora
Tinsukia District
Dag No. Mouza/Police Station
39. Talap 174  Saikhowa
40. Chapakhowa 329 & 320  Sadiya
Karbi-Anglong
Dag No. Mouza/Police Station
41. Jenkha Sixth Schedule area  Rangkhang
42. Donkamokom Sixth Schedule area  Rangkhang
43. Amtreng Sixth Schedule area  Guaramle
44. Baithalangshu Sixth Schedule area  Rangkhang
45. Dekhora Sixth Schedule area  Duarbageri
46. Dokmoka Sixth Schedule area  Namati
47. Bokolia Sixth Schedule area  Langfer
48. Larwalakgsu Sixth Schedule area  Jamunapar
49. Hojai Ward Hojai Town  No. 1
50. Dhing Ward Dhing town  No. 4
51. Howly Ward Howly town  No. 3
52. Nagsankar 551

Nagsankar

II TRIPURA

(A) Integrated Infrastructure Development Centres
1. Dewanpassa, Post Office
Dharmanagar Khatian No. 1/45, (Plot No. 367) 1/19, (Plot No. 72) 1/44, (Plot No. 360) 1/23, (Plot No. 52), 1/44, (Plot No. 359)
(B) Industrial Estate
1. Badharghat, Post Office Agartala Khatian No. 2079, Plot Nos. 6609 to 6639, 6649 to 51, 7768 to 7769, 8663 to 8664, 6632
2. Arundhutinagar Khatian No. 4325, Plot Nos. 3442, 3458/12511, 3458/12512, 3450 to 53, 3458 to 63, 3458/12508 to 12
3. Kumarghat Khatian No. 05, Plot Nos. 2286, 2287, 2283, 2284, 2285, 2295, 2212
4. Dhajanagar Plot Nos. 284, 276, 277, 278, 287, 311, 2511, 2512, 2817, 283, 286, 273, 272, 266, 2514, 779, 282
(C) Growth Centre Project Bodhjungnagar, West Tripura
(D) Export Promotion Industrial park Bodhjungnagar, West Tripura

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