NTF NO.52/2002-CE., DATE 17/10/2002
- Document type
- Notification
- Reference no.
- D
- Dated
- Category
- Tariff
Duty exemption in all goods manufactured in a factory and used within the factory of production in or in relation to the manufacture of final products
NTF NO.52/2002-CE., DATE 17/10/2002
Duty exemption in all goods manufactured in a factory and used within the factory of production in or in relation to the manufacture of final products
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), [OMITTED - read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Special Importance Act) ] and sub section (3) of section 136 of the Finance Act, 2001 (14 of 2001) (hereinafter referred to as the said Finance Act) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 121/94-Central Excise, dated the 11th August, 1994, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under [OMITTED - tariff item 21069020 [OLD-sub-heading No. 2106.00 ] and ] Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said Tariff Act) manufactured in a factory and used within the factory of production in or in relation to the manufacture of final products all goods falling under Chapter 24 of the first Schedule to the said Tariff Act, from the whole of the duty of excise [OMITTED - and additional duty of excise ] and national calamity contingent duty leviable thereon, which is specified in the respective Schedules to the said Tariff Act [OMITTED - and the said Special Importance Act ] and the said Finance Act :
(In above para some words & figures are omitted vide NTF. NO. 14/2017-CE, DT. 30/06/2017)
(In preamble, the words "tariff item 21069020" has been substituted vide NTF. NO. 20/2006-CE, DT. 01/03/2006)
(In Opening paragraph bold words "hereby exempts all goods falling under sub-heading No. 2106.00 and Chapter 24" has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)
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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 or to a 100% Export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks), which are exempt from the whole of the duty of excise leviable thereon or are chargeable to “Nil” rate of duty.
Sd/-
(Aman Kumar Singh)
Under Secretary to the Govt. of India
Issued by:
Ministry of Finance and Company Affairs
(Department of Revenue)
New Delhi.