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Circular No.1012/19/2015-CX
F.No.332/03/2014 -TRU
Government of India
Ministry of Finance
(Department of Revenue)
Tax Research Unit
keke
, New Delhi, the 2"° December, 2015
To,
All Chief Commissioners of Central Excise.
All Chief Commissioners of Customs & Central Excise.
Subject: Suspension of benefits under North East Industrial and Investment Promoton Policy


(NEIPP), 2007 by DIPP and its bearing on Central Excise duty Exemption — Regarding.
Sir/Madam, —
The undersigned is directed to refer to the above mentioned subject and to state as
follows. |
2. Doubts have been raised regarding availability or otherwise of central excise duty
exemption under notification No.20/2007-Central Excise dated 25.04.2007 to new units or —
units undertaking substantial expansion after 01.12.2014 in the North Eastern Region
including Sikkim pursuant to the suspension of fresh registrations by the Department of
Industrial Policy & Promotion (DIPP) for the schemes under North East Industrial and
Investment Promotion Policy (NEIIPP), 2007 with effect from 1.12.2014 vide OM
~ No. 10(1)/2014-DBA-II/NER dated 01.12.2014.
3. The matter has been examined in the Ministry in consultation with the DIPP. Fresh
registrations for the schemes under NEIIPP, 2007 have been suspended by the DIPP
essentially due to shortage of funds allocated to DIPP. Therefore, DIPP OM No.10(1)/2014-.
DBA-II/NER dated 01.12.2014 has not suspended the entire package of incentives offered for
the schemes under NEIIPP, 2007 as such. Further, notification No.20/2007-Central Excise
dated 25.04.2007 does not mandate registration under NEIIPP, 2007 to avail of the excise duty
exemption thereunder. ,
4. In view of the above, it is clarified that new units or units undertaking substantial
expansion after 01.12.2014 and upto the cut-off date of 31.03.2017 shall continue to be
eligible for excise duty exemption under noiification No.20/2007-Central Excise dated
25.04.2007 subject to the conditions specified thereunder.

5. Trade Notice/Public Notice may be issued to the field formations and taxpayers.
6. Difficulties, if any, faced in the implementation of the instructions may be brought to
the notice of the Ministry at an early date.
Yours faithfully,
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14: grielye
(Mohit Tewari)
Under Secretary (TRU)
circulars no 1012 19 2015 cx | iKargos