NTF. NO.121/1994-CE, DT. 11/08/1994

(This Notification has been supersited vide Ntf. No. 52/2002, Dt. 17/10/2002)

NTF. NO.121/1994-CE, DT. 11/08/1994

Intermediate Products (Captive Use): Exempt (basic + addl.)

As amended by Notification No. 132/94- CE, Dt. 21-10-1994; 69/95-CE, Dt. 16-3-1995 and 21/96-CE, Dt. 23-7-1996.

In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of Section 3of the Additional Duties of Excise (Goods of Special importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under heading numbers or sub-heading numbers of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said Tariff Act), specified in column (4) 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 the manufacture of corresponding final products of the description specified in column (2) of the said Table and falling under heading numbers or sub-heading numbers of the Schedule to the said Tariff Act, specified in the corresponding entry in column (3) of the said Table, from the whole of the duty of excise and additional duty of excise leviable thereon, which is specified in the respective Schedules to the said Tariff Act and the said Special Importance Act:

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(FTZ) or to a 100% Export-Oriented Undertaking(EOU) or to a unit in Electronic Hardware Technology Park(EHTP) or Software Technology Parks(STP)), which are exempt from the whole of the duty of excise leviable thereon or are chargeable to 'Nil'rate of duty:

Provided further that where such use of inputs is in a factory of a manufacturer, different from his factory where the goods have been produced, the exemption contained in this notification shall be allowable subject to the observance of the procedure set out in Chapter X of the Central Excise Rules, 1944.

(Above second proviso has been omitted vide Ntf. No. 6/2001 CE, dated 1st March, 2001.)

TABLE

S.No.	Description of final products	Chapter, heading No. or sub-heading No.of final products	Chapter, heading No. or sub-heading No. of inputs
(1)	(2)	(3)	(4)
1.	All goods	24	24