Notification No. 34/2006-CE Dated 14/6/2006
Exemption to food, furniture and consumables etc.- G.S.R.
365(E) - 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 Additional Duties of Excise
(Textile and Textile Articles) Act, 1978 (40 of 1978), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby
exempts goods, namely. �
(i) in the case of hotel or stand alone
restaurant,
1[capital
goods including spares] office equipment, professional equipment, office furniture and
consumables, related to its service sector business and food items and alcoholic
beverages but excluding other products classifiable in Chapters 1 to 24 of the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) in the case of service provider other than hotel or stand alone restaurant,
capital goods including spares, office equipment, professional equipment, office
furniture and consumables, related to its service sector business,
when cleared against a Served from India Scheme
Certificate, (hereinafter referred to as the said Certificate) issued under
paragraph 3.6.4 of the Foreign Trade Policy, from �
(1) the whole of the duty of excise leviable
thereon under the First Schedule and the Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986);
(2) the whole of the additional duty of excise
leviable thereon under section 3 of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1958); and
(3) the whole of the additional duty of excise
leviable thereon under section 3 of the Additional Duties of Excise (Textile and
Textile Articles) Act, 1978 (40 of 1978)
subject to the following conditions, namely :-
(i) that the said certificate has been issued to
a service provider by the Regional Authority and it is produced before the
jurisdictional Central Excise Officer at the time of clearance for debit of the
duties leviable on the goods, but for this exemption :
Provided that exemption from duty shall not be admissible if there is
insufficient credit in the said certificate for debiting the duties leviable on
the goods, but for this exemption;
(ii) that the said certificate and goods cleared against it shall not be
transferred or sold;
Provided that transfer of the said certificate
and goods may be allowed subject to actual user condition within the service
providers of the group company or managed hotels as defined in paragraph 9.28
and paragraph 9.36 respectively of the Foreign Trade Policy, as the case may be.
(iii) that in respect of capital goods, office equipment and professional
equipment a certificate from the jurisdictional Deputy Commissioner of Central
Excise or Assistant Commissioner of Central Excise or an independent Chartered
Engineer, as the case may be, is produced confirming installation and use of the
goods in the factory or premises of the holder of the said certificate, within
six months from the date of clearance or within such extended period as the
Deputy Commissioner of Central Excise or Assistant Commissioner of Central
Excise, as the case may be, may allow ;
Explanation - For the purposes of this
notification, -
(i) �Capital Goods� has the same meaning
assigned to it in paragraph 9.12 of the Foreign Trade Policy;
(ii) �Foreign Trade Policy� means the Foreign Trade Policy 2004-09,
published as the notification of the Government of India in the Ministry of
Commerce and Industry, vide No.1/2004, dated the 31st August, 2004, as amended
from time to time;
(iii) �Regional Authority� means the Director General of Foreign Trade
appointed under section 6 of the Foreign Trade (Development and Regulation) Act,
1992 (22 of 1992) or an officer authorized by him to grant a certificate under
the said Act.
(T.K.Bandyopadhyay)
Under Secretary to the Government of
1. Inserted vide Notification No. 41/2006-CE Dated 13/10/2006