Notification No. 33/1999-CE Dated 08-07-1999

Goods of spcfd. new/expanded units in North East states : exempt from basic & addl. duties equivalent to duty paid by manufacturer from account current.- 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), of 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 to this notification and cleared from a unit located in the state of Assam or Tripura or Meghalaya or Mizoram or Manipur, or Nagaland or Arunachal Pradesh, as the case may be, 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 from the account current maintained under rule 9 read with rule 173G of the Central Excise Rules, 1944.
 

2. The exemption contained in this notification shall be given effect to in the following manner, namely :-
 

(a) The manufacturer shall submit a statement of the duty paid from the said account current to the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid from the account current.
 

(b) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid from the account current during the month under consideration to the manufacturer by the 15th of the next month.
 

(c) If there is likely to be any delay in the verification, Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th 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.
 

4. The exemption contained in this notification shall apply only to the following kind of units, namely :-
 

(a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997;
 

(b) Industrial units existing before the 24th day of December, 1997 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 24th day of December, 1997.
 

5. 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 or from the date of commencement of commercial production whichever is later.
 

SCHEDULE
 

1. Fruit and Vegetable processing :
 

(i) Canned or Bottled Products
 

(ii) Aseptic Packaged Products
 

(iii) Frozen products
 

(iv) Dehydrated products
 

(v) Oleoresins
 

2. Meat and Poultry Products :
 

(i) Meat products (buffalo, sheep, goat and pork)
 

(ii) Poultry Production
 

(iii) Egg Power Plant
 

3. Cereal Based Products :
 

(i) Maize Milling including starch and its derivatives
 

(ii) Bread, Biscuits or Breakfast Cereals
 

4. Consumer Industry :
 

(i) Snacks
 

(ii) Non-Alcoholic beverages
 

(iii) Confectionery including chocolate
 

(iv) Pasta Products
 

(v) Processed spices
 

(vi) Processed Pulses
 

(vii) Tapioen Products
 

5. Milk and Milk-based Products
 

(i) Milk Powder
 

(ii) Cheese
 

(iii) Butter/Ghee
 

(iv) Infant food
 

(v) Weaning Food
 

(vi) Malted Milk Food
 

6. Food Packaging
 

7. Paper Products
 

8. Jute and Mesta Products
 

9. Cattle or Poultry or Fishery Feed Production
 

10. Edible Oil Processing or Vanaspati
 

11. Processing of Essential Oils and Fragrances
 

12. Processing and Raising of Plantation crops or Tea or Rubber
 

<+>or Coffee or Coconut
 

13. Gas based Intermediate Products
 

(i) Gas exploration and Production
 

(ii) Gas Distribution and Bottling
 

(iii) Power Generation
 

(iv) Plastics
 

(v) Yarn Raw Materials
 

(vi) Fertilizers
 

(vii) Methanol
 

(viii) Formaldehyde and FR Resin Melamine and MF Resin
 

(ix) Methylamine or Hexamethylene Tetranine or Ammonium Bi-
 

Carbonate
 

(x) Nitric Acid and Ammonium Nitrate
 

(xi) Carbon Black
 

(xii) Polymer Chips
 

14. Agro Forestry
 

15. Horticulture
 

16. Mineral based
 

17. Floriculture
 

18. Agro based
 

*****