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25
th
August, 2003.
Notification No. 69/2003 - 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), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the
description specified in column (3) of the Table below and falling within the sub-heading No. of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986), as specified in the corresponding entry in column (2) of the said Table-
(a)
from so much of the duty of
excise specified thereon
under the First Schedule to
the said Central Excise
Tariff Act, (hereinafter
referred to as the basic
excise duty ), as is in
excess of the amount
calculated at the rate
specified in the
corresponding entry in
column (4) of the said
Table;
(b)
from so much of the special
duty of excise specified
thereon under the Second
Schedule to the said
Central Excise Tariff Act,
(hereinafter referred to as
the special excise duty ),
as is in excess of the
amount calculated at the
rate specified in the
corresponding entry in
column (5) of the said
Table;
(c)
from so much of the duty of
excise specified thereon
under the First Schedule to
the said Additional Duties
of Excise Act, (hereinafter
referred to as the
additional excise duty ), as
is in excess of the amount
calculated at the rate
specified in the
corresponding entry in
column (6) of the said
Table;
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
orTripura ;
(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, 1997 [G.S.R.
508 (E) dated the 8
th
July,
1997] or No. 33/99-Central
Excise, dated the 8
th
July,
1997 [G.S.R. 509 (E) dated
the 8
th
July, 1997]; and
(iv)
has continued its
manufacturing activities after
the 28
th
day of February,
2001;
(B)
an amount equal to the difference between the sum of
basic excise duty, special excise duty and additional
excise duty, payable, but for the exemption in this
notification, and the sum of basic excise duty, special
excise duty and additional excise duty, paid, shall be
utilised by the manufacturer only for investment in plant
and machinery in a manufacturing unit which is located 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.
Table
S.No.Sub-heading No.DescriptionBasic excise dutySpecial excise dutyAdditional excise duty
(1)(2) (3) (4) (5) (6)
1.2401.90 All goods8% 8% 5%
2.2402.00 All goods8% Nil Nil
3.2404.41 All goods8% 6% 6%
4.2404.49 All goods8% 6% 6%

5.2404.50 All goods8% 6% 6%
6.2404.99 All goods8% 6% 6%
G. S. Karki
Under Secretary to the Government of India
F.No.354/29/2003-TRU