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Central Excise

Notification No.49/2003, Dated 10 June 2003

10th June,  2003.

Notification No. 49 /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 (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 

Sl. No.

Activity

4/6 digit Excise classification

Heading No./ Sub-heading  No.

Sub- class under NIC classification 1998ITC(HS), classification 4/6/8 digit
1.Floriculture--

0603/060120/ 
06029020/ 
06024000

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,  tourism9506.00  
11.Paper and paper products excluding those in negative list as per Annexure ---
12.Pharmaceutical products30.03 to  30.05  
13.

Information and Communication Technology Industry

Computer hardware Call centres

84.7130006/7 
14.Bottling of Mineral water2201  

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

2924117
6.Tanning and dyeing extracts, tanins and their  derivatives,  dyes,  colors,  paints and varnishes,  putty,  fillers and other mastics, inks3224113/24114
7.Marble and mineral substances not classified elsewhere

25.04

25.05

14106/14107
8.Flour mill or rice mill11.0115311
9.Foundries using coal  
10.

Mineral  fuels,  mineral oils and products of their distillation;

Bituminous substances : Mineral waxes

27 
11.Synthetic rubber products40.0224131
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  36.0624292
14.Mineral and chemical fertilizers

31.02 to

31.05

2412
15.

Insecticides,  fungicides,  herbicides  and pesticides

( basic manufacture and formulation)

3808.1024211/24219
16Fibre glass and articles thereof70.1426102
17.Manufacture of pulp- wood pulp,  mechanical or chemical              ( including dissolving pulp)47.0121011
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

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