50/2003-Central Excise, DATED : June 10, 2003

NOTIFICATION NO

50/2003-Central Excise, DATED : June 10, 2003

G.S.R (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 the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the goods specified in Annexure-I appended hereto, and cleared from a unit located in the Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area, as the case may be, specified in Annexure-II and Annexure-III appended hereto, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts.

Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:‚

(i) The manufacturer who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year;

(ii) The manufacturer shall, while exercising the option under condition ( i ), inform in writing to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:‚

(a) name and address of the manufacturer; (b) location/locations of factory/factories; (c) description of inputs used in manufacture of specified goods; (d) description of the specified goods produced; (e) date on which option under this notification has been exercised;

(iii) The manufacturer may, for the current financial year, submit his option in writing on or before the 30th day of November, 2003

2. The exemption contained in this notification shall apply only to the following kinds of units, namely:-

(a) / new industrial units set up in areas mentioned in Annexure-II and Annexure-III, which have commenced commercial production on or after the 7th day of January, 2003, but not later than the 31st day of March, 2007;
(b) / industrial units existing before the 7th day of January, 2003 in areas mentioned in Annexure-II, but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty-five per cent. on or after the 7th day of January, 2003, but have commenced commercial production from such expanded capacity, not later than the 31st day of March, 2007.

3. The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production, whichever is later.

ANNEXURE-I

S.
No. / Good or Activity not to be exempted / Excise classification Chapter/Heading./sub-heading/tariff item / Sub-class NIC Classication 1998
1. / Tobacco and tobacco products including cigarettes and pan masala / 2401 to 2403 and
2106 / 1600
2. / Thermal Power Plant (coal and oil based) / 40102/40103
3. / Coal washeries or dry coal processing
4. / Inorganic chemicals excluding medicinal grade oxygen (2804 40 28
10), medicinal grade hydrogen peroxide (2847 00 00), compressed air (2851 00 30)
5. / Organic chemicals excluding Provitamins or vitamins, hormones
(2936 or 2937ides (2938), sugars (2940 00 00) Sugar reproduction by synthesis not allowed as also downstream industries for sugar / 29 / 24117
6. / Tanning and dyeing extracts, tanins and their derivatives, dyes,
colours, paints and varnishes, putty, fillers and other mastics, inks / 32 / 24113/24114
7. / Marble and mineral substances not classified elsewhere / 2502 00 00
2503 to 2522,
2525 to 2530 / 14106/14107
8. / Flour mill or rice mill / 1101 00 00 / 15311
9. / Foundries using coal
10. / Mineral fuels, mineral oils and products of their distillation;
Bituminous substances: Mineral waxes / 27
11. / Synthetic rubber products / 4002 / 24131
12. / Cement clinkers and asbestos, raw including fibre / 2523 10 00,
2524
13. / Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders and other goods of heading No.36.01 to 36.06) / 3601 to 3606 / 24292
14. / Mineral and chemical fertilizers / 3102 to 3105 / 2412
15. / Insecticides, fungicides, herbicides and pesticides
(basic manufacture and formulation) / 3808 / 24211/24219
16. / Fibre glass and articles thereof / 7019 / 26102
17. / Manufacture of pulp -wood pulp, mechanical or chemical
(including dissolving pulp) / 47 / 21011
18. / Branded aerated water or soft drinks (non-fruit based) / 2201 10 20
2202 10 10 / 15541/15542
19. / Paper / 4801 / 21011 to
21019
Writing or printing paper for printing of educational textbooks / 4802
Paper or paperboard, in the manufacture of which,-
(i) the principal process of lifting the pulp is done by hand; and
(ii) if power driven sheet forming equipment is used, the
Cylinder Mould Vat does not exceed 40 inches / 4802
Maplitho paper supplied to a Braille press against an indent
placed by the National Institute for Visually Handicapped, Dehradun / 4802
Newsprint, in rolls or sheets / 4801
Kraft paper supplied to a Braille press against an indent placed
by the National Institute for Visually Handicapped, Dehradun / 4804
Sanitary towel and tampons, napkins and napkin liners for babies
and similar sanitary articles / 4818
Cigarette paper, whether or not cut to size or in the form of
booklets or tubes / 4813
Grease -proof paper / 4806 20 00
Toilet or facial tissues and other goods / 4803
Paper and paper board, laminated internally with bitumen, tar or asphalt / 4807
Carbon or similar copying paper / 4809 10
Products consisting of sheets of paper or paperboard, / 4811 41 00,
impregnated, coated or covered with plastics and other goods of / 4811 49 00,
tariff item 4811 41 00, 4811 49 00, 4811 51 00 or 4811 59 00 / 4811 51 00, or
4811 59 00
20. / Paper and paper board, coated, impregnated or covered with wax and other goods of tariff item 4811 60 00 / 4811 60 00
21. / Industries, notified under the Doon Valley notification [S.O.
102(E), dated the 1st February, 1989] as amended from time to time, issued by the Ministry of Environment and Forests, in the Doon Valley area of the State of Uttranchal.”.

ANNEXURE II

1. STATE OF UTTRANCHAL

(1) DISTRICT-ALMORA

(A) Existing Industrial Estates

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Industrial Estate Pataldevi / Pataldevi, Pandeykhola, Almora Urban Region, Naikhola, Rallakot, Shall / 1910, 1933 to 1951 / Almora
2. / Industrial Estates Sayalidhar / Sayalidhar, Adheli,
Tewadi, Matela / 699, 799, 800, 585, 654, 596, 428, 909, 822, 665 to 674, 657 to 661, 947 to 963, 588 to 593, 804 to 808, 932 to 943, 945 / Almora
3. / Mini Industrial Estates
Tadikhet / Badhan, Chillynola,
Kotuli / 8033, 8038 to 8049, 8051 to 8057 / Almora
4. / Industrial Estates Mohan / Dhagadi, Mohan / 48 acres Erstwhile forest land / Bhikiyasen
5. / Industrial Estates Bhikiyasen / Bhikiyasen, Panpola / 285, 287, 288 / Bhikiyasen
6. / Industrial Estates Dwarghat / Dwarghat, Dharamgaon Dadoli, Gochar / 1575, 1576, 1578, 1585 to 1589, 2049 to 2058, 2078 to 2082, 2085 to 2090, 2096, 2097, 2099, 2100 / Ranikhet

(B) Proposed Industrial Estates

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Industrial Estate
Danya / Danya, Sonasiling / 385 to 390, 393 to 403, 614 / Almora
2. / Industrial Estate Chokhutiya / Jamdiya, Ganai, Shokhutiya, Baskaniya / 2117 to 2127, 2130 to 2145, 2151 to 2166, 2168 to 2178, 2179m, 2180 to 2188, 2233 to 2235, 2226 to 2229 / Ranikhet

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / TadhiKhet / Cooperative Durg Factory
Ranikhet
Orein Metal Powder / 615, 623, 640 to 644, 646 to 658, 660 to 665, 668 to 687, 689 to 691, 694 to 700, 702 to 709, 712, 729, 736, 737
796, 796/1 to 796/8, 810, 812/1 to 812/12 / Ranikhet

(2) DISTRICT-BAGESHWAR

(A) Existing Industrial Estates

(B) Proposed Industrial Area/ Region

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Industrial Area Manigaon / Manigaon, Junail, Mehalkhet, Phusera, Dophad / 720, 721, 730, 731, 903 / Bageshwar
2. / Industrial Area Budhguna / Bilkhet, Budhguna, Dhidha tola and Siroli / 2608 / Bageshwar
3. / Industrial Area Naudhar / Naudhar, Paye, Bhagankhola and Gadser / 651, 653, 913 / Bageshwar
4. / Industrial Area Bamsera / Bamsera, Bharadi, Edad / 269/1504 to 269/1513, 269/1515 to 269/1531, 269/1534 to 269/1551 / Kapkot

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Kausani, Vimalkot / Kausani, Vimalkot / 10377 to 10389, 10392 to 10394, 10397 to 10408 / Bageshwar
2. / Jhirolli, Karasbonga Billori, Sinduri, Baskhola, Matela / Jhirolli, Karasbonga, Billori, Sinduri, Baskhola, Matela / 1 to 955, 1471 to 1498 / Bageshwar

(3) DISTRICT-CHAMPAWAT

(A) Existing Industrial Estates/ Region

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Mini Industrial Estate / Punedi / 2016 to 2020, 2025 to 2038, 2063, 2078 to 2080

(B) Proposed Industrial Estate/Region

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Vindatiwari Industrial Estate / Vindatiwari / 7943, 7944
2. / Khunabora / Khunbora / 5656, 5644
3. / .Idakot Industrial Area / Daisali / 6258, 6260, 6456
4. / Patan Industrial Area / Pau / 11709, 11790, 12757, 12459, 12460
5. / Bakoda Industrial Estate / Manch / 1319
6. / Khetar Nariyal Industrial Estate / Khetar Nariyal / 2, 4, 6, 7, 9, 10, 26, 28, 58 to 60, 77, 81, 84 to 92, 116, 126, 129, 130, 209 to 230, 232, 235 to 254, 470, 473 to 475, 477, 518, 552, 554, 594, 343 to 366, 368 to 375, 1935 to 1940, 1946 to 1951, 1997, 2001, 2020
7. / Sukhidang Estate / Sukhidang / 2133
8. / Tanakpur / Tanakpur / 65
9. / Banbasa (Bamanpuri), Industrial Area / Bamanpuri / 52

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Rojan and Tarpantine Factory / Kharkkhakari / 4950 to 4952, 5034 to 5040, 5366 to 5370, 5440, 5443, 5486 to 5589, 5551 to 5555, 5579 to 5584, 5586, 5588 to 5592, 5617 to 5619
2. / Gosani
(Khetikhan), / Gosani
(Khetikhan), / 4963, 4964, 4966, 4967, 4982 to 4985
3. / Diyuri / Diyuri / 3722, 3725 to 3727, 3744m, 3746m, 3747 to 3750, 3751m, 3752m, 3753 to 3756
4. / Himalayan Magnesite / Manihargodh / 99/1
5. / Khetan
refectories / Manihargodh / 100/2, 101/12
6. / Shiv Industries / Fagpur / 7 M
7. / Jai Ganesh Agro Mills / Gyankheda Aambag / 205
8. / Agarwal RiceMills / Gyankheda, Manihargodh / 95
9. / Purnagiri Rice Mills / Gyankheda / 183, 184
10. / Ramratan Lal andSons Rice Mills / Tanakpur, Gyankheda / 476
11. / Sharda Stone Crusher / Tanakpur / 415
12. / Kumaon Rosin Factory / Tanakpur / 297
13. / Annpurna
Industries Bhajanpur / Bamanpuri banbasa / 108

(4) DISTRICT –DEHRADUN

(A) Existing Industrial Estates/ Region

S.
No. / Name of the Industrial Estate/Area/Region / Name of Villages coming in Industrial Estate/Areas / Khasra Nos. / Name of Tehsil
(1) / (2) / (3) / (4) / (5)
1. / Patelnagar / Dehrakhas / 501 to 510, 556 to 558, 561 to 576, 648 to 665, 667 to 830 / Dehradun
2. / Omitted
3. / Dhorankhas / Gujrada Mansingh / 448 Ka / Dehradun
4. / Dhorankhas / Dhorankhas / 174J / Dehradun
5. / Dhorankhas. / Danda Lakhaud / 242 / Dehradun
6. / Dhorankhas / Danda Nooriwala / 77, 78 Ka, 76 Kha / Dehradun
7. / Kuanwala / Kuanwala / 2A, 34A, 36A, 37A, 31A, 32A, 48A, 47, 67, 111A, 111B, 46A, 43A, 43B, 43C, 44A, 44B, 44Dh, 45A, 48B, 44C, 45B, 26B, 49A, 49B, 49C, 50A, 50B, 51, 61A, 62A, 61B, 62B, 63, 64A, 64B, 62D, 70A, 71A, 72A, 71B, 65A, 65B, 244A, 244B, 247, 245A, 245B, 245/292, 254, 260A, 260B, 263A, 263B, 264, 265A, 265, 259, 243A, 135A, 135B, 86A, 86B, 85, 242, 241A,241B, 238 to240, 237A, 273B, 194J, 194B, 236, 195, 235A, 235B, 235C, 235D, 235Ch, 235J, 235Jh, 234A, 234B, 232A, 232B, 232C, 232D, 232Ch,231A, 231B, 231C, 231D, 231h, 230A, 230B, 230C, 230D, 230Ch, 230J,230Jh, 230M, 230, 230Rn, 228, 229A, 229B, 229C, 229D, 229Ch, 229J,229Jh, 229YW, 225A, 225B, 223A, 223B, 224, 222A, 222B, 221A, 221B, 220, 217A, 217C, 217D, 217M, 217Ch, 216A, 216B, 216C, 216D, 216M / Dehradun
8. / I.D.P.L., Veerbhadra / Shyampur / Forest Land under I.D.P.L.597 to 687, 730 to 742 / Rishikesh
9. / Lal Tappad / Majri Grant / 2893 to 2895, 2921B, 3804, 3938, 3987, 3988A, 3939, 3945A, 3945 to 3952, 3961 to 3965, 3850, 3896, 3966 to 3971, 3906B, 3907, 3865, 3958A, 3863, 3958B, 3886 to 3892, 3912A,3912B, 3912C, 3908, 3909A, 3909B, 3910, 3906A, 3903, 3904, 3901, 3852A, 3852B, 3853 to 3855, 3881 to 3884, 3823 to 3825, 3826A, 3827, 3857, 3859 to 3861, 3866 to 3868, 3869B, 3869A, 3870, 3836, 3875, 3877A, 3877B, 3837, 3877C, 3878 / Rishikesh
10. / Ranipokhri / Ranipokhri / 888D, 889, 890B, 932Jh, 961B, 890A, 955C, 879B, 939B, 880, 881, 932A, 940, 888B, 962A, 963 A, 942 D, 50Mi / Rishikesh
11. / Selakui Industrial Region / Village Selakui, Central Hope Town and Camp Road / 122Mi, 123, 124Mi, 125Mi, 126Mi, 127Mi, 129Mi, 130Mi, 131, 132Mi, 134Mi, 135Mi, 137Mi, 138Mi, 140Mi, 141Mi, 144Mi, 145Mi, 148Mi, 150Mi, 152Mi, 153Mi, 156Mi, 157Mi, 159Mi, 161Mi, 162Mi, 163Mi, 166Mi, 167Mi, 171Mi, 172Mi, 173, 174Mi, 177Mi, 178Mi, 180Mi, 186, 187Mi, 189Mi, 190Mi, 194Mi, 201Mi, 202 to 204, 205Mi, 206Mi, 207Mi, 209Mi, 211Mi, 212Mi, 235 to 243, 245, 248 to 256, 258, 259, 260Mi, 261Mi, 262, 263, 265Mi, 266Mi, 267Mi, 268Mi, 269Mi, 270, 271, 272Mi, 273Mi, 274Mi, 275 to 293, 294Mi, 295Mi, 296Mi, 297, 298Mi, 299Mi, 300Mi, 301Mi, 302Mi, 303Mi, 304Mi, 306, 308, 317, 320, 321, 212/1365, 273/1366Mi, 285/1367, 285/1368, 292/1369, 296/1370, 122/1378 to 122/1390, 274/1392, 274/1393Mi, 274/1394Mi, 274/1395Mi, 274/1396Mi, 294/1397, 295/1398, 295/1399, 282/1400, 284/1401, 294/1402, 293/1403, 293/1404, 138/1406 / Vikasnagar
12. / Selakui Industrial Region / Camp Road, Central Hope to Town / 1011 to 1019, 1021 to 1031, 1033 to 1047, 1049 to 1051, 990 to 995, 997 to 1002, 1006, 1008, 1009, 1054, 1055, 1064, 1081 / Vikasnagar
13. / Charba(Langha Road) / Charba(Langha Road), / Ghamoli / 1401 to 1409, 1410Mi, 1399, 1378, 1379, 1392 to 1394, 1383 to 1388, 1347/22,1347/40, 1276, 1100Mi, 1101 to 1107, 1272 to1274, 1424, 1275/1, 1275/2, 1275/3, 1275/4, 1421, 1423, 1411 to 1413, 1414Mi, 1415Mi, 1395/1, 1395/3, 1394/4, 1399Mi, 1380/2, 1381, 21, 22, 23A, 23B, 24, 25A, 25B, 26, 27 / Vikasnagar
14. / Charba (Langha Road) / Charba / 1348 / Vikasnagar
15. / Vikasnagar / Jeevangarh / 1575B / Vikasnagar
16. / Mini Industrial Estate
Ragwad / Kunha / Road No. 32/816 or Khasra No. 35 to 37 / Chakrata

(B) Expansion of Existing Industrial Areas