25th June, 2003
Notification No. 56 /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 goods specified in Annexure appended hereto, and cleared from a unit located in the State of Sikkim, from so much of the duty of excise leviable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002.
2. The exemption contained in this notification shall be given effect to in the following manner, namely:-
The manufacturer shall submit a statement of the duty paid, other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002 to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, by the 7th day of the next month in which the duty has been paid.
The Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid, other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002 during the month under consideration to the manufacturer by the 15th day of the next month.
Provided that such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification
If there is likely to be any delay in the verification, the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th day 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:-
new industrial units which have commenced their commercial production on or after the 23rd day of December, 2002.
industrial units existing before the 23rd day of December, 2002, but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty five per cent on or after 23rd day of December, 2002.
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.
1. Tobacco and Tobacco products including Cigarettes/ Cigars/ Gutkha;
2. Aerated branded beverages;
3. Pollution causing paper and paper products.
|S.No.||Goods manufactured by the following Activities or Industries|
Eco- Tourism including Hotels, resorts, Spa, amusement parks and Rope ways
|2.||Handicrafts and handlooms|
|3.||Wool and Silk Reeling, weaving and processing, printing|
|5.||Precision engineering including watch making|
Electronics including computronics hardware and software and Information Technology related industries
Food processing including Agro-based industries. Processing, Preservation and packaging of fruits and vegetables ( excluding conventional grinding/ extraction units)
|8.||Medicinal and aromatic herbs – Plantation and processing|
|9.||Raising and processing of plantation crops i.e. Tea, oranges and cardamom|
|10.||Mineral based industry|
Explanation:- For the removal of doubts, it is hereby declared that for the purposes of this notification, “mineral” does not include crude petroleum oils.
Deputy Secretary to the Government of India
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