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21
st
January, 2004.
Notification No. 8/2004 - Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-
section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), and sub-
section (3) of section 136 of the Finance Act, 2001 (14 of 2001), and in supersession of the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No 69/2003-Central Excise, dated the 25
th
August, 2003,
published in Gazette of India, vide, G.S.R. 679(E), dated the 25
th
August, 2003, the Central Government, being satisfied that it
is necessary in the public interest so to do, hereby exempts all goods falling under sub-heading 2401.90, 2402.00, 2404.41,
2404.49, 2404.50 or 2404.99 of the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), from the whole of the duties of excise, additional duties of excise leviable under the said Central Excise Tariff Act, the
Additional Duties of Excise (Goods of Special Importance) Act and National Calamity Contingent duty leviable thereon under
sub-section (1) of section 136 of the said Finance Act, subject to the following conditions, namely,-
(A)
the exemption under this notification shall be available only in respect of a unit
which,-
(i)
is located in the State of Arunachal
Pradesh, Assam, Manipur, Meghalaya ,
Mizoram , Nagaland or Tripura ;
(ii)
had commenced commercial production
on or after the 24
th
day of December,
1997, but not later than the 28
th
day of
February, 2001;
(iii)
had availed of the benefit under the
notification of the Government of India in
the Ministry of Finance (Department of
Revenue) No. 32/99-Central Excise,
dated the 8
th
July, 1999 [G.S.R. 508 (E)
dated the 8
th
July, 1999] or No. 33/99-
Central Excise, dated the 8
th
July, 1999
[G.S.R. 509 (E) dated the 8
th
July, 1999];
and
(iv)
has continued its manufacturing activities
after the 28
th
day of February, 2001;
(B)
an amount equal to the sum of basic excise duty, special excise duty, additional
excise duty and National Calamity Contingent duty, payable, but for the
exemption in this notification, shall be utilised by the manufacturer only for
investment in,-
(i)
plant and machinery in a manufacturing
unit which is located in the State of
Arunachal Pradesh, Assam, Manipur,
Meghalaya , Mizoram , Nagaland or
Tripura ; or
(ii)
infrastructure or civil works or social
projects in the State of Arunachal
Pradesh, Assam, Manipur, Meghalaya ,
Mizoram , Nagaland or Tripura ;
(C)
the investment in terms of condition (B) shall be made before the expiry of six
months from the end of each quarter;
(D)
the manufacturer shall provide all details relating to the investment made in terms
of condition (B), within one month after the expiry of the period of six months
referred to in condition (C), to a Committee consisting of, the Chief
Commissioner of Central Excise, Shillong , the Principal Secretary of the
Department of Industry of the State concerned, in which the unit is located and
the Principal Secretary of the Department of Industry of the State in which the
investment is made, and shall have to prove to the satisfaction of the said
Committee that the investment has been made for the purpose specified in
condition (B);
(E)
if the Committee referred to in condition (D) is satisfied that the investment as
specified in condition (B), has been made, it shall issue a certificate to this effect
to the manufacturer within a period of three weeks after the expiry of the one
month referred to in condition (D), which shall be produced by the manufacturer,
within a period of two weeks from the date of issue of such certificate, to the
jurisdictional Central Excise Officer;

(F)
the investment made under this notification shall not be allowed to be withdrawn
before the expiry of ten years from the date on which the investment is made
except in a case where the investment withdrawn is reinvested in the same
manner as specified in this notification, in any one of the States mentioned in
condition (A):
Provided that if the investment made under this notification is withdrawn before the expiry of ten years and is not reinvested as
mentioned above, the duty which is equal to the amount so withdrawn and not so reinvested, shall be paid by the manufacturer
on the date on which the investment is withdrawn.
G. S. Karki
Under Secretary to the Government of India
F.No.356/29/2003-TRU