This Notification Rescinded Vide Notification No. 9/2017-C.E. Dated 30/06/2017
Notification No. 88/1988-C.E. Dated 1/3/1988
Exemption to rural areas manufactured goods by Co-operatives/K.V.I.C., etc.-In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under Chapter No. or Heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the said Schedule:
Provided that such goods are manufactured in rural areas by registered co-operative societies, or by women's societies, or by institutions recognized by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies under the Integrated Rural Development Programme (IRDP)]:
Provided further that -
(i) the exemption in respect of goods specified in serial numbers 5 to 16,21, 22,24 and 25 shall be applicable only if individual components of such electronic goods are assembled in rural areas by such societies, or by institutions recognized by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies under the Integrated Rural Development Programme (IRDP) and a certificate to this effect from the Department of Electronics of the Government of India or the State Electronics Development Corporation of a State or the Directorate of Industries of a State, is submitted to the1 [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] within three months from the date of commencement of production of such electronic goods or within such extended period as he may allow;
(ii) the exemption in respect of goods specified in serial numbers 17,18,19, 20 and 23 shall be applicable only if individual components of such goods are assembled in rural areas by such societies, or by institutions recognized by the Khadi and Village Industries Commission or the State Khadi and Village Industries Boards or by units run with the cash assistance from District Rural Development Agencies under the Integrated Rural Development Programme (IRDP) and a certificate to this effect from the Directorate of Industries of a State, is submitted to the Assistant Commissioner of the Central Excise or Deputy Commissioner of Central Excise within three months from the date of commencement of production of such goods or within such extended period as he may allow.
| S. No. | Chapter No. or Heading No. | Description of goods |
| (1) | (2) | (3) |
| 01 | 20 | Preparations of vegetables and fruits; pickles |
| 02. | 21 | Sauces and Ketchup |
| 03. | 34 | Laundry and carbolic soaps |
| # New 04. | 64 | Footwears |
| Old 04. | 64.01 | Footwears |
| 05. | 84 | Calculators |
| 06. | 85 | Radios |
| 07. | 85 | Cassette players or recorders, whether or not fitted with radios |
| 08. | 85 | Black and White T.V. sets |
| 09. | 85 | Audio cassettes |
| 10. | 85 | Loudspeakers |
| 11. | 85 | Electronic fan regulators |
| 12. | 85 | Battery eliminators/adapters |
| 13. | 85 | Inverters/converters |
| 14. | 85 | Mechanical T.V. tuners |
| 15. | 85 | Gang condensers |
| 16. | 86 | Trimmer capacitors |
| 17. | 85 | Electric irons |
| 18. | 85 | Electric toasters |
| 19. | 85 | Electric heaters |
| 20. | 96 | Electric gas lighters |
| 21. | 85 or 90 | Electronic lanterns/torches |
| 22. | 91 | Electronic clocks and electronic alarm time-pieces |
| 23. | 85 or 90 | Voltage stabilisers |
| 24. | 91 | Digital/analogue electronic watches |
| 25. | 85 | RF / IF coils |
| # New 26. | 3401, 3402 | Synthetic detergents |
| Old 26. | 34.02 | Synthetic detergents |
| 27. | 53,56, 57 or 63 | Jute yam, jute fabrics and jute manufactures. |
| 28. | 1 to 96 | All goods consumed in the manufacture of goods specified at S. Nos. 1 to 27 above- |
| (i) whether within the factory of production of such goods; or | ||
| (ii) in any other factory of the same manufacturer where exemption under this notification is availed; |
Explanation - For the purposes of this notification, the expression “rural area” shall have the meaning assigned to it in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).
# Substituted vide Notification No. 20/2006-CE., dated 1/3/2006.
as amended by [Notifications No. 281/88-CE dated 16-11-1988; No. 287/88-C.E., dated 1-12-1988; No. 13/90-C.E., dated 20-3-1990; No. 80/91-C.E., dated 25-7-1991; No. 23/92-C.E., dated 1-3-1992; No. 35/93-C.E., dated 28-2-1993; No. 4/95-C.E., dated 6-1-1995; No. 96/95-C.E., dated 26-5-1995; No. 35/97-C.E., dated 13-6-1997; No. 7/98-C.E., dated 2-6-1998; No. 7/99-C.E., dated 28-2-1999, No. 5/2000-C.E. dated 21-2-2000, No. 16/2003-CE dated 1-3-2003 and 20/2006-CE dated 1-3-2006.]