49/2001-C.E., dated 10-10-2001

10th October, 2001.

Notification No. 49 /2001-Central Excise


            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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that the notification No.1/95-CE, dated the 4th January, 1995, [G.S.R. 8 (E), dated the 4th January, 1995] of the Government of India in the Ministry of Finance (Department of Revenue) shall be further amended in the manner as specified below:


In the said notification,-


(i) after paragraph 7, the following paragraph shall be inserted, namely:-

"8 Notwithstanding anything contained in this notification, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, subject to approval of Commissioner of Customs or Central Excise, as the case may be, may allow diesel generating sets/captive power plants, central air-conditioning equipments, uninterrupted power supply system, networking equipments, data transfer protocol equipments, EPABX, Fax, photocopier equipment and security system procured by the user industry engaged in development of computer software, to be utilised by the other units under Software Technology Park Scheme, belonging to the owner of the user industry and located in the same compound or nearby/ adjoining premises for the purpose of manufacture or development of software and export thereof. ";

(ii) in the Annexure-1, in item 2A, for the words "and air conditioners", the words "air-conditioners, networking equipments, data transfer protocol equipments and central air- conditioning equipments" shall be substituted.


Rajendra Singh

Under Secretary to the Government of India

F. No. 305/85/2001-FTT


Note:- 1. The principal notification 1/95-Central Excise, dated the 4th January, 1995, vide G.S.R. 8(E), dated 4-1-95, and was amended by notification number 29/2001-Central Excise, dated the 18th May, 2001 issued vide G.S.R. 378(E) dated 18th May, 2001.

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