This Notification Rescinded Vide Notification No. 9/2017-C.E. Dated 30/06/2017

Notification No. 62/1995-CE  Dated 16/3/1995

Exemption to specified goods-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, goods specified in column (2) of the Table hereto annexed, and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table, from the whole of - 

(i) the duty of excise leviable thereon which is specified in the said Schedule; and 

(ii) the additional duty of excise leviable under the second mentioned Act on goods specified against S. No. 1 of the said Table. 

TABLE

S. No. Description of goods  Conditions
(1) (2) (3)
6[1. All goods  If produced in Ordnance factories belonging to the Central Government and intended for consumption by the members of the Armed Forces of the Union or by such Ordnance factories.]
2. omitted .
3. omitted .
4. omitted .
5. omitted .
6[6. Arms and Ammunition falling under Chapter 93 If,-

(i) produced in Ordnance factories and supplied to the Police Forces of the States or the Union territories; and
(ii) in each case, before the clearance of the said goods an officer not below the rank of a Deputy Secretary in the Ministry of Home Affairs recommends grant of
the exemption indicating full description and quantity of the said goods to be supplied to the said Police Forces of the States or Union Territories.]

3[7.]

(i) Circulation Coins, Blanks, Weights and Measures

Standards

(ii) Scrap Generated  in production of Blanks

If manufactured by,-(i)     India Government Mint, Mumbai; (ii)     India Government Mint, Kolkata; (iii)    India Government Mint, Hyderabad; (iv)     India Government Mint, Noida.]
Old[7.] All goods  If manufactured in mints belonging to the Government of India 
8. omitted
9. omitted
10. omitted
11. omitted
12. Waste and scrap and lumps of cupronickel and aluminium magnesium falling under Chapters 74, 75, 76 or 81. If such waste and scrap and lumps is cleared from Indian Government mint for conversion into strips on job-work basis.
12A. Stips and ingots of cupro-nickel and aluminium-magnesium falling under chapters 74, 75, 76 and 81. If such strips and ingots are manufactured on job-work basis out of lumps, waste and scrap cleared from India Government Mint, and returned to the said Mint.
13. Tear Smoke Munitions falling under Chapter 93 If manufactured by a factory belonging to the Central Government.
14. All goods  If manufactured by a factory belonging to the Central Government and consumed within the factory of production of goods at S. No. 13 above.
15. Omitted  
16. Old[The following goods, namely, (i) All goods falling under Chapter 86 (ii) All goods falling under heading Nos. 28.44, 28.45, 28.51, 32.15, 68.07, 73.07 to 73.11, 73.13 to 73.26, 74.12, 74.14 to 74.18, 76.09 to 76.13, 76.15, 76.16, 83.02, 83.07, 83.08, 83.10, 83.11, 84.01, 84.25, 85.17, 85.30, 85.34, 85.37, 85.38, 85.48, 93.06 and 94.06 (iii) All goods falling under sub-heading Nos. 2801.90, 2804.90, 4410.90, 7101.39, 7101.60, 7101.70, 7101.90, 7302.90, 7312.90, 7419.10, 7419.99, 8309.90 and 8536.90]

4Omitted[$[(i) All goods falling under chapter 86]

(ii) 1[All goods falling under headings 2844, 2845, tariff item 5[2852 10 00, 2852 90 00] Old[2852 00 00](other than organic compounds of mercury), headings 2853, 3215, 6807, tariff item 6808 00 00, headings 6809 to 6815, 7307 to 7311, 7313 to 7326, 7412, 7415, 7418, 7419 [namely, cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper; copper springs, cooking or heating apparatus of a kind used for domestic purposes, non electric, and parts thereof, of copper], tariff item 7609 00 00, heading 7610, tariff item 7611 00 00, headings 7612, 7613, 7615, 7616, 8302, 8307, 8308, 8310, 8311, 8401, 8425, 8443 (namely, facsimile machine and teleprinters and parts thereof), 8517 (namely, electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones), 8530, tariff item 8534 00 00, headings 8537, 8538, tariff item 8548 90 00 (excluding electronic microassemblies) and headings 9306 and 9406]

Old[All goods falling under headings 2844, 2845, 2851, 3215, 6807 to 6815, 7307 to 7311, 7313 to 7326, 7412, 7414 to 7418, 7609 to 7613, 7615, 7616, 8302, 8307, 8308, 8310, 8311, 8401, 8425, 8517, 8530, tariff item 8534 00 00, headings 8537, 8538, tariff item 8548 90 00 and headings 9306 and 9406]

(iii) All goods falling under headings 2801 (except tariff item 2801 10 00), 2804 (except Oxygen, Hydrogen, Nitrogen, and Silicon), 4414 to 4421, Chapter 71, heading 7312, sub-headings 7419 10, 7419 99, 8309 90 (except tariff item 8309 90 10) 1[and heading 8536 (except 8536 70 00)] Old[and heading 8536]]

 If, -

(i) manufactured by a factory belonging to the central Government;

(ii) intended to be made available to any department of the Central Government either directly or under any arrangement though the Indian Railway Finance Corporation Limited, being a Company incorporated and registered under the Companies Act, 1956 (1of 1956); and 

(iii) the said goods are intended for use by any department of the Central Government.
17. Waste and scrap If arising in the course of manufacture of exempted goods in a factory belonging to the Indian Railways.
18. Parts of internal combustion engines falling under any Chapter If manufactured by a factory belonging to the Indian Railways, and used for reconditioning internal combustion engines of railway locomotives by the Indian Railways including its undertakings.
2[19. Parts of diesel locomotives falling under any Chapter If manufactured by a factory belonging to the Indian Railways, and used for reconditioning of railway locomotives by the Indian Railways including its undertakings.]

Explanation.- For the purpose of this notification, the expression "Armed Forces of the Union" includes the Assam Rifles, the Central Reserve Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard constituted under the Assam Rifles Act, 1941 (5 of 1941), the Central Reserve Police Force Act, 1949 (66 of 1949), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986) respectively and also includes Indo-Tibetan Border Police, Special Services Bureau and Special Frontier Force.

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

1. Substituted vide Notification No. 48/2006-CE Dated 30/12/2006

2. Inserted vide Notification No. 2/2010-CE Dated 17/2/2010

3. Substituted vide Notification No. 3/2010-CE Dated 27/2/2010

4. Omitted vide Notification No. 32/2011-CE Dated 20/04/2011

5. Substituted vide Notification No. 42/2011-CE Dated 30/12/2011

6 Omitted vide Notification No. 23/2015-CE Dated 30/04/2015

as amended by [Notifications No. 11/96-CE dated 23-7-1996; No. 40/97-CE dated 2-7-1997; No. 7/98-CE dated 2-6-1998; No. 39/99-CE dated 23-9-1999; No. 45/2000-CE dated 28-8-2000; No. 11/2002-CE dated 1-3-2002; No. 16/2003-CE dated 1-3-2003, No. 30/2005-CE, No. 20/2006-CE dated 1-3-2006;  No. 48/2006-CE Dated 30/12/2006, 2/2010-CE Dated 17/2/2010, 3/2010-Cus dt. 27/2/2010, 32/2011-CE Dt. 20/4/2011 and 42/2011-CE Dt. 30/12/2011.]