This Notification Rescinded Vide Notification No. 9/2017-C.E. Dated 30/06/2017

Notification No. 82/1984-C.E. Dated 31/3/1984

Exemption to certain capital goods, components and raw materials.- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all capital goods, components and raw materials falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and cleared for repair of goods falling under Heading Nos.¹ New [ 8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 8906] Old [89.01,89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06] , by ship repair units, from the whole of the duty of excise leviable thereon under section 3 of the [Central Excise Act, 1944] (1 of 1944) : 
Provided that- 
(i) the manufacturer of the said capital goods, components and raw materials produces before the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] having jurisdiction over the factory, a certificate from the indenting ship repair unit that the said capital goods, components and raw materials are required solely for the purpose of the repair of goods falling under heading Nos. 89.01, 89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06, and that the ship repair unit is registered with the Director General of Shipping, Government of India, for this purpose; and
(ii) the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is followed. 

1. Substituted vide Notification No. 20/2006-CE., dated 1/3/2006.

as amended by [Notifications No. 80/86-CE dated 10-2-1986; No. 227/87-CE dated 24-9-1987; No. 15/91-CE dated 3-5-1991; No. 96/95-CE dated 26-5-1995, No. 35/2001-CE dated 29-6-2001 and 20/2006-CE dated 1-3-2006.]