10th June, 2003.
Notification No. 49 /2003 – Central Excise
G.S.R. 471(E). -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 (Textiles 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 Schedule appended hereto, other than the goods specified in the Annexure appended hereto, and cleared from a unit located in the State of Uttranchal or State of Himachal Pradesh, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts.
2. The exemption contained in this notification shall apply only to the following kinds of units, namely:-
(a) new industrial units which have commenced their commercial production on or after the 7th day of January, 2003;
(b) industrial units existing before the 7th day of January, 2003, 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 7th day of January, 2003.
3.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.
SCHEDULE
|
Sr. No. |
Activity |
4/6 digit Excise classification Heading No./ Sub-heading No. |
Sub- class under NIC classification 1998 | ITC(HS), classification 4/6/8 digit |
| 1. | Floriculture | – | – |
0603/060120/ |
| 2. | Medicinal herbs and aromatic herbs- processing | – | – | |
| 3. | Honey | – | – |
040900 |
| 4. |
Horticulture and Agro based industries such as (a) Sauces, Ketchup and the other goods of heading No. 21.03 (b) Fruit Juices and fruit pulp (c) Jams, Jellies, vegetable juices, puree, pickles and other goods of heading No. 20.01 (d) Preserved fruits and vegetables (e) Processing of fresh fruits and vegetables including packaging (f) Processing, preservation, packaging of mushrooms. |
21.03 2202.40 20.01
|
15135 – 15137 and 15139
|
|
| 5. | Food processing industry excluding those included in the negative list as per Annexure |
19.01 to 19.04 |
||
| 6. | Sugar and its byproducts | – | – |
17019100 |
| 7. | Silk and silk products |
50.04 50.05 |
17116 | |
| 8. | Wool and wool products |
51.01 to 51.12 |
17117 | |
| 9. | Woven fabrics ( Excisable garments) | – | – | 6101 to 6117 |
| 10. | Sports goods and articles and equipments for general physical exercise and equipment for adventure sports/ activities, tourism | 9506.00 | ||
| 11. | Paper and paper products excluding those in negative list as per Annexure | – | – | – |
| 12. | Pharmaceutical products | 30.03 to 30.05 | ||
| 13. | Information and Communication Technology Industry
Computer hardware Call centres |
84.71 | 30006/7 | |
| 14. | Bottling of Mineral water | 2201 | ||
|
15. |
Eco- tourism Hotels, resorts, spa, entertainment/ amusement parks and ropeways | – | 55101 | |
| 16. | Industrial gases(based on atmosphere fraction) | |||
| 17. | Handicrafts | |||
| 18. | Non- timber forest product based industries |
ANNEXURE
|
Sl. No. |
Activity |
Excise classification Chapter/ heading No./ sub-heading No. |
Sub- class under NIC Classification 1998 |
| 1. | Tobacco and tobacco products including cigarettes and pan masala |
24.01 to 24.04 and 2106 |
1600 |
| 2. | Thermal Power Plant ( coal and oil based) | 40102/40103 | |
| 3. | Coal washeries or dry coal processing | ||
| 4. | Inorganic chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), compressed air (2851.30) | 28 | |
| 5. | Organic chemicals excluding Provitamins or vitamins, hormones (29.36), Glycosides (29.39), sugars (29.40)
Sugar reproduction by synthesis not allowed as also downstream industries for sugar |
29 | 24117 |
| 6. | Tanning and dyeing extracts, tanins and their derivatives, dyes, colors, paints and varnishes, putty, fillers and other mastics, inks | 32 | 24113/24114 |
| 7. | Marble and mineral substances not classified elsewhere |
25.04 25.05 |
14106/14107 |
| 8. | Flour mill or rice mill | 11.01 | 15311 |
| 9. | Foundries using coal | ||
| 10. | Mineral fuels, mineral oils and products of their distillation;
Bituminous substances : Mineral waxes |
27 | |
| 11. | Synthetic rubber products | 40.02 | 24131 |
| 12. | Cement clinkers and asbestos, raw including fiber |
2502.10 2503.00 |
|
| 13. | Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders and other goods of heading No.36.01 to 36.06) | 36.01 to 36.06 | 24292 |
| 14. | Mineral and chemical fertilizers |
31.02 to 31.05 |
2412 |
| 15. | Insecticides, fungicides, herbicides and pesticides
( basic manufacture and formulation) |
3808.10 | 24211/24219 |
| 16 | Fibre glass and articles thereof | 70.14 | 26102 |
| 17. | Manufacture of pulp- wood pulp, mechanical or chemical ( including dissolving pulp) | 47.01 | 21011 |
| 18. | Branded aerated water or soft drinks ( non- fruit based) |
2201.20 2202.20 |
15541/15542 |
| 19. | Paper Writing or printing paper Paper or paper board Maplitho paper Newsprint, in rolls or sheets Craft paper Sanitary towel and similar other goods of sub-heading No.4818.10
Cigarette paper Grease- proof paper Toilet or facial tissues and other goods of heading No.48.03 Paper and paper board, laminated internally with bitumen, tar or asphalt Carbon or similar copying paper Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics and other goods of sub-heading No.4811.20 Paper and paper board, coated, impregnated or covered with wax and other goods of sub-heading No.4811.40 |
4801 4802.10 4802.20 4802.30 4801.00 4804.10 4818.10 48.13 4806.10 48.03 4807.10 4809.10 4811.20 4811.40 |
21011 to 21019
|
| 20. | Plastics and articles thereof |
39.09 to 39.15 |
|
| 21. | Industries, notified under the Doon Valley notification (S.O.102(E), dated the 1st February, 1989 as amended from time to time, issued by the Ministry of Environment and Forests, in the State of Uttranchal. |
V.Sivasubramanian
Deputy Secretary to the Government of India
[F.No. 354/122/2002- TRU]
