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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 5/2016 – Central Excise

New Delhi, the 1
st
of March, 2016
G.S.R. (E). – 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 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,
1978, (40 of 1978), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby further amends the following notifications of the Government of
India in the Ministry of Finance (Department of Revenue), specified in column (2) of the
Table below, in the manner and to the extent specified in the corresponding entry in column
(3) of the said Table, namely:-
Table
S.
No.
Notification No.
and date
Amendments
(1) (2) (3)
1.
56/2002-Central
Excise, dated the
14
th
November,
2002. [G.S.R. 764
(E), dated the 14
th

November, 2002]
In the said notification, after paragraph 5, the following paragraph shall
be inserted, namely :-
“6. The exemption contained in this notification shall not apply to:
(a) a new industrial unit engaged in production of refined gold or
silver from gold dore, silver dore or any other raw material,
which commences commercial production on or after 1
st
of
March, 2016;
(b) an existing industrial unit as on 1
st
of March, 2016, which
undertakes substantial expansion of existing capacity or installs
fresh plant, machinery or capital goods for production of gold or
silver from gold dore, silver dore or any other raw material, by
using such expanded capacity or such fresh plant, machinery or
capital goods, and commences commercial production from such
expanded capacity or such fresh plant, machinery or capital
goods, on or after 1
st
March, 2016.”.

2.
57/2002-Central
Excise, dated the
14
th
November,
2002. [G.S.R. 765
(E), dated the 14
th

November, 2002]
In the said notification, after paragraph 5, the following paragraph shall
be inserted, namely :-
“6. The exemption contained in this notification shall not apply to:
(a) a new industrial unit engaged in production of refined gold or
silver from gold dore, silver dore or any other raw material,
which commences commercial production on or after 1
st
of
March, 2016;
(b) an existing industrial unit as on 1
st
of March, 2016, which
undertakes substantial expansion of existing capacity or installs
fresh plant, machinery or capital goods for production of gold or
silver from gold dore, silver dore or any other raw material, by
using such expanded capacity or such fresh plant, machinery or
capital goods, and commences commercial production from such
expanded capacity or such fresh plant, machinery or capital
goods, on or after 1
st
March, 2016.”.
3.
20/2007-Central
Excise, dated the
25
th
April, 2007.
[G.S.R. 307 (E),
dated the 25
th

April, 2007]
In the said notification, after paragraph 7, the following paragraph shall
be inserted, namely :-
“8. The exemption contained in this notification shall not apply to:
(a) a new industrial unit engaged in production of refined gold or
silver from gold dore, silver dore or any other raw material,
which commences commercial production on or after 1
st
of
March, 2016;
(b) an existing industrial unit as on 1
st
of March, 2016, which
undertakes substantial expansion of existing capacity or installs
fresh plant, machinery or capital goods for production of gold or
silver from gold dore, silver dore or any other raw material, by
using such expanded capacity or such fresh plant, machinery or
capital goods, and commences commercial production from such
expanded capacity or such fresh plant, machinery or capital
goods, on or after 1
st
March, 2016.”.
4.
01/2010-Central
Excise, dated the
6
th
February,
2010. [G.S.R. 62
(E), dated the 6
th

February, 2010]
In the said notification, after paragraph 10, the following paragraph
shall be inserted, namely :-
“11. The exemption contained in this notification shall not apply to:
(a) a new industrial unit engaged in production of refined gold or
silver from gold dore, silver dore or any other raw material,
which commences commercial production on or after 1
st
of
March, 2016;
(b) an existing industrial unit as on 1
st
of March, 2016, which

undertakes substantial expansion of existing capacity or installs
fresh plant, machinery or capital goods for production of gold or
silver from gold dore, silver dore or any other raw material, by
using such expanded capacity or such fresh plant, machinery or
capital goods, and commences commercial production from such
expanded capacity or such fresh plant, machinery or capital
goods, on or after 1
st
March, 2016.”.


[F. No. 334/8/2016 –TRU]


(K. Kalimuthu)
Under Secretary to the Government of India