Notification No. 49/2003-CE Dated 10-06-2003

Exempts the Goods Specified in the Schedule.- 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 1998 ITC(HS), classification 4/6/8 digit

(1)

(2)

(3)

(4)

(5)

1.

Floriculture

-

-

0603/060120/

06029020/

06024000

2.

Medicinal herbs and aromatic herbs-processing

-

-

3.

Honey

-

-

040900

4.

Horticulture and Agro based industries such as

15135 -

15137 and 15139

(a)

Sauces, Ketchup and the other goods of heading No. 21.03

21.03

(b)

Fruit Juices and fruit pulp

2202.40

(c)

Jams, Jellies, vegetable juices, puree, pickles and other goods of heading No. 20.01

20.01

(d)

Preserved fruits and vegetables

(e)

Processing of fresh fruits and vegetables including packaging

(f)

Processing, preservation, packaging of mushrooms.

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

4801

21011 to 21019

Writing or printing paper

4802.10

Paper or paper board

4802.20

Maplitho paper

4802.30

Newsprint, in rolls or sheets

4801.00

Craft paper

4804.10

Sanitary towel and similar other goods of sub-heading No.4818.10

4818.10

Cigarette paper

48.13

Grease-proof paper

4806.10

Toilet or facial tissues and other goods of heading No.48.03

48.03

Paper and paper board, laminated internally with bitumen, tar or asphalt

4807.10

Carbon or similar copying paper

4809.10

Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics and other goods of sub-heading No. 4811.20

4811.20

Paper and paper board, coated, impregnated or covered with wax and other goods of sub-heading No. 4811.40

4811.40

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.


 

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