Notification No. 67/1995-CE Dated 16/3/1995
Exemption to goods falling under the First Schedule to the Central Excise Tariff Act, 1985-In exercise of the powers conferred by sub-section (1) of 10[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), (herein after referred to as the said Special Importance Act)] Old[section 5A of the Central Excises and Salt Act, 1944 (1 of 1944)], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts -
(i) capital goods as defined in 9[CENVAT Credit Rules, 2002] Old8[rule 3 of the CENVAT Credit Rules, 2001] Old[ 6[rule 57AA] Old[rule 57Q] of the Central Excise Rules, 1944] manufactured in a factory and used within the factory of production;
(ii) goods specified in 6[column (1)] Old[column (2)] of the Table hereto annexed (hereinafter referred to as ‘inputs’) manufactured in a factory and used within the factory of production in or in relation to manufacture of final products specified in 6[column (2)] Old[column (3)] of the said Table;
10[from the whole of the duties of excise leviable thereon which is specified in the Schedules to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act :]
Old[from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) :]
7[Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of the 10[duty of excise or additional duty of excise leviable thereon] Old[duty of excise leviable thereon] or are chargeable to nil rate of duty, other than those goods which are cleared, -
(i) to a unit in a 12[“Special Economic Zone”] old [Free Trade Zone,] or
(ii) to a hundred per cent Export Oriented Undertaking, or
(iii) to a unit in an Electronic Hardware Technology Park, or
(iv) to a unit in a Software Technology Park, or
(v) under notification No. 108/95-Central Excise, dated the 28th August, 1995, or
(vi) by a manufacturer of dutiable and exempted final products, after discharging the obligation prescribed in 8[rule 6 of the CENVAT Credit Rules, 2001] Old[rule 57AD of the Central Excise Rules, 1944.]]
Old2[Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared to a unit in a Free Trade Zone or to a hundred per cent Export-Oriented Undertaking or to a unit in an Electronic Hardware Technology Park or to a unit in Software Technology Parks or supplied to the United Nations or an International Organisation for their official use or supplied to projects funded by the United Nations or an International Organisation, on which exemption of duty is available under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excises, dated the 28th August, 1995, which are exempt from the whole of duty of excise leviable thereon or are chargeable to `Nil’ rate of duty.]
Old[Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100% Export Oriented Undertaking or to a unit in an Electronic Hardware Technology Park or to a unit in a Software Technology Parks), which are exempt from the whole of duty of excise leviable thereon or are chargeable to ‘Nil’ rate of duty.]
4Omitted[Explanation. - For the purposes of this notification ‘inputs’ does not include -
(i) packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products;
(ii) packaging materials or containers, the cost of which is not included in the assessable value of the final products under section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).]
5[TABLE]
|
Description of Inputs |
Description of final products |
|
(1) |
(2) |
|
All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than 10[light diesel oil, high speed diesel oil] Old[high speed diesel oil] and motor spirit, commonly known as petrol. |
11[All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)] Old10[All goods falling under the First Schedule to the Central Excise Tariff Act, 1985, other than matches] Old[All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following , namely :-] (i) matches; |
|
(ii) fabrics of cotton or man-made fibres falling under Chapter 52, Chapter 54 or Chapter 55 of the First Schedule to the said Act; (iii) fabrics of cotton or man-made fibres falling under heading No. 58.01, 58.02, 58.06 (other than goods falling under sub-heading No. 5806.20), 60.01 or 60.02 (other than goods falling under sub-heading No. 6002.10) of the First Schedule to the said Act.” |
]
Old[TABLE]
|
S.No. |
Description of inputs |
Description of final products |
|
(1) |
(2) |
(3) |
|
1. |
All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely, - (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act; (iii) goods classifiable under sub-heading Nos. 2710.11, 2710.12, 2710.13 or 2710.19 (except Natural gasoline liquid) of the Schedule to the said Act; (iv) high speed diesel oil classifiable under heading No. 27.10 of the Schedule to the said Act. 3[(v) ingots and billets of non-alloy steel classifiable under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944); (vi) hot re-rolled products of non-alloy steel classifiable under sub-heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944)] |
1[All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely :- (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under heading No. 36.05 or 37.06 of the Schedule to the said Act; (iii) fabrics of cotton or man made fibres falling within Chapter 52, Chapter 54 or Chapter 55 of the Schedule to the said Act; (iv) fabrics of cotton or man made fibres falling within heading No. 58.01, 58.02, 58.06 (other than goods falling within sub-heading No. 5806.20), 60.01 or 60.02 (other than goods falling within sub-heading No. 6002.10) of the Schedule to the Act] 3[(v) ingots and billets of non-alloy steel classifiable under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944); (vi) hot re-rolled products of non-alloy steel classifiable under sub-heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 of the Schedule to the said Act, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944).] Old[All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely, - (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act; (iii) woven fabrics classifiable under Chapter 52 or Chapter 54 or Chapter 55 of the Schedule to the said Act.] |
1. Substituted vide Notification No. 20/1996-CE Dated 23-07-1996
2. Substituted vide Notification No. 11/1997-CE Dated 01-03-1997
3. Added vide Notification No. 59/1997-CE Dated 30-08-1997
4. Omitted vide Notification No. 32/2000-CE Dated 31-03-2000
5. Substituted vide Notification No. 32/2000-CE Dated 31-03-2000
6. Substituted vide Notification No. 35/2000-CE Dated 05-04-2000
7. Substituted vide Notification No. 31/2001-CE Dated 01-06-2001
8. Substituted vide Notification No. 35/2001-CE Dated 29-06-2001
9. Substituted vide Notification No. 11/2002-CE Dated 01-03-2002
10. Substituted vide Notification No. 16/2003-CE Dated 01-03-2003
11 Substituted vide Notification No. 19/2014-CE Dated 11/07/2014
12 Substituted vide Notification No. 25/2016-CE Dated 14/06/2016
as amended by [Notifications No. 20/96-C.E. dated 23-7-1996; No. 11/97-C.E. dated 1-3-1997, 59/97-C.E. dated 30-8-1997, 32/2000-C.E. dated 31-3-2000, 35/2000-CE dated 5-4-2000, 31/2001-CE dated 1-6-2001, No. 35/2001-C.E. dated 29-6-2001, No. 11/2002-C.E. dated 1-3-2002 and 16/2003-CE dt 1-3-2003.]