NTF. NO. 01/2011-CE (NT), DT. 17/02/2011
- Document type
- Notification
- Reference no.
- MM
- Dated
- Category
- Non-Tariff
Regarding levy of excise duty on goods manufactured at the site of construction for use in construction work
Regarding levy of excise duty on goods manufactured at the site of construction for use in construction work
| Description | Tariff sub-heading | Period |
| (1) | (2) | (3) |
| Goods manufactured at the site of construction for use in construction work at such site | Sub-headings of Chapter 68 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) except sub-headings 6804, 6805, 6811, 6812 and 6813 | 1st March, 2006 to 6th July, 2009 (Both inclusive) |
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 duty of excise leviable under the said Act on such goods falling under such tariff sub-headings as specified in the said Table but for the said practice, shall not be required to be paid for the period specified in column (3) of the said Table, subject to fulfilment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied during the aforesaid period in accordance with the said practice.
[F. No. 167/29/2008-CX.4/CX 1]
(MADAN MOHAN)
Under Secretary to the Government of India