NTF. NO. 01/2009-CX. (N.T.), DT. 07/01/2009
- Document type
- Notification
- Reference no.
- KK
- Dated
- Category
- Non-Tariff
Manufacture of goods falling under heading Nos. 8601 to 8606
Manufacture of goods falling under heading Nos. 8601 to 8606
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under section 3 of the said Act on such parts, when used within the factory in which they have been produced, in the manufacture of goods falling under heading Nos. 86.01 to 86.06, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), but for the said practice, shall not be required to be paid in respect of said parts, on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice:
Provided that the benefit under this notification shall not be admissible, unless the unit claiming benefit of this notification, reverses the input credit, if any, taken in respect of inputs used in the manufacture of said goods.
[F.No.158/01/2005-CX.4]
(Ashima Bansal)
Under Secretary to the Government of India