Notification No. 32/2003, Dated 04 April 2003

4th April, 2003

Notification No. 32/2003 -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) 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 makes the following further amendment in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 32/99-Central Excise,  dated the 8th July,  1999, namely:- 

             In the said notification, in the opening paragraph, for the portion beginning with the words, “hereby exempts” and  ending with the words, “Scheme Area”, following shall be substituted ,namely:- 

 “hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than-

(i)  goods falling under Chapter 24 of the said First Schedule, manufactured by any unit;and

(ii) goods manufactured by 

(a) Numaligarh Refineries Limited (NRL) or;

(b) Bongaigaon Refinery and Petrochemicals Limited (BRPL) or;

(c)  Indian Oil Corporation, Guwahati or;

(d)  Assam Oil Division, Indian Oil Corporation, Digboi,

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 or Scheme Area”.

Alok Shukla
Deputy Secretary to the Government of India

F. No. 354/178/2001-TRU

Note:- The principal notification No. 32/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, Extraordinary  vide G.S.R. 508(E),  dated the 8th July, 1999  and was last amended by notification No. 2/2003-Central Excise,  dated the 3rd January, 2003 [G.S.R.  9 (E), dated the 3rd January, 2003].

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