10
th
June, 2003.
Notification No. 49 /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) and sub-
section (3) of section 3 of the Additional Duties of Excise (Textiles 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 exempts the goods specified in the
Schedule appended hereto, other than the goods specified in the Annexure appended hereto, and cleared from a unit
located in the State of Uttranchal or State of Himachal Pradesh, from the whole of the duty of excise or additional duty of
excise, as the case may be, leviable thereon under any of the said Acts.
2. The exemption contained in this notification shall apply only to the following kinds of units, namely:-
(a) new industrial units which have commenced their commercial production on or after the 7th day of January, 2003;
(b) industrial units existing before the 7
th
day of January, 2003, but which have undertaken substantial expansion by way of
increase in installed capacity by not less than twenty five per cent, on or after the 7
th
day of January, 2003.
3. The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from
the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production,
whichever is later.
SCHEDULE
Sl.
No.
Activity
4/6 digit Excise
classification
Heading No./
Sub-heading
No.
Sub- class under
NIC classification
1998
ITC(HS),
classification
4/6/8 digit
1.Floriculture - -
0603/060120/
06029020/
06024000
2.Medicinal herbs and aromatic herbs- processing - -
3.Honey - - 040900
4.
Horticulture and Agro based industries such as
(a) Sauces, Ketchup and the other goods of heading No. 21.03
(b) Fruit Juices and fruit pulp
(c) Jams, Jellies, vegetable juices, puree, pickles and other
goods of heading No. 20.01
(d) Preserved fruits and vegetables
(e) Processing of fresh fruits and vegetables including
packaging
(f) Processing, preservation, packaging of mushrooms.
21.03
2202.40
20.01
15135 -
15137 and
15139
5.
Food processing industry excluding those included in the
negative list as per Annexure
19.01 to
19.04
6.Sugar and its byproducts - - 17019100
7.Silk and silk products
50.04
50.05
17116
8.Wool and wool products
51.01 to
51.12
17117
9.Woven fabrics ( Excisable garments) - - 6101 to 6117
10.
Sports goods and articles and equipments for general physical
exercise and equipment for adventure sports/ activities, tourism
9506.00
11.
Paper and paper products excluding those in negative list as
per Annexure
- - -
12.Pharmaceutical products 30.03 to 30.05
13.
Information and Communication Technology Industry
Computer hardware Call centres
84.71 30006/7
14.Bottling of Mineral water 2201
15.
Eco- tourism
Hotels, resorts, spa, entertainment/ amusement parks and
ropeways
- 55101
16.Industrial gases(based on atmosphere fraction)
17.Handicrafts
18.Non- timber forest product based industries
ANNEXURE
Sl.
No.
Activity
Excise
classification
Chapter/
heading No./
sub-heading
No.
Sub- class
under NIC
Classification
1998
1.Tobacco and tobacco products including cigarettes and pan masala
24.01 to 24.04
and 2106
1600
2.Thermal Power Plant ( coal and oil based) 40102/40103
3.Coal washeries or dry coal processing
4.
Inorganic chemicals excluding medicinal grade oxygen (2804.11), medicinal grade
hydrogen peroxide (2847.11), compressed air (2851.30)
28
5.
Organic chemicals excluding Provitamins or vitamins, hormones (29.36), Glycosides
(29.39), sugars (29.40 )
Sugar reproduction by synthesis not allowed as also downstream industries for sugar
29 24117
6.
Tanning and dyeing extracts, tanins and their derivatives, dyes, colors, paints and
varnishes, putty, fillers and other mastics, inks
32 24113/24114
7.Marble and mineral substances not classified elsewhere
25.04
25.05
14106/14107
8.Flour mill or rice mill 11.01 15311
9.Foundries using coal
10.
Mineral fuels, mineral oils and products of their distillation;
Bituminous substances : Mineral waxes
27
11.Synthetic rubber products 40.02 24131
12.Cement clinkers and asbestos, raw including fiber
2502.10
2503.00
13.
Explosive (including industrial explosives, detonators and fuses, fireworks,
matches, propellant powders and other goods of heading No.36.01 to 36.06)
36.01 to 36.0624292
14.Mineral and chemical fertilizers
31.02 to
31.05
2412
15.
Insecticides, fungicides, herbicides and pesticides
( basic manufacture and formulation)
3808.10 24211/24219
16Fibre glass and articles thereof 70.14 26102
17.
Manufacture of pulp- wood pulp, mechanical or chemical ( including
dissolving pulp)
47.01 21011
18.Branded aerated water or soft drinks ( non- fruit based)
2201.20
2202.20
15541/15542
19.
Paper
Writing or printing paper
Paper or paper board
Maplitho paper
Newsprint, in rolls or sheets
Craft paper
Sanitary towel and similar other goods of sub-heading No.4818.10
Cigarette paper
Grease- proof paper
Toilet or facial tissues and other goods of heading No.48.03
Paper and paper board, laminated internally with bitumen, tar or asphalt
Carbon or similar copying paper
Products consisting of sheets of paper or paperboard, impregnated, coated or
covered with plastics and other goods of sub-heading No.4811.20
Paper and paper board, coated, impregnated or covered with wax and other goods
of sub-heading No.4811.40
4801
4802.10
4802.20
4802.30
4801.00
4804.10
4818.10
48.13
4806.10
48.03
4807.10
4809.10
4811.20
4811.40
21011 to
21019
20.Plastics and articles thereof
39.09 to
39.15
21.
Industries, notified under the Doon Valley notification (S.O.102(E), dated the 1
st
February, 1989 as amended from time to time, issued by the Ministry of
Environment and Forests, in the State of Uttranchal.
V.Sivasubramanian
Deputy Secretary to the Government of India
F.No. 354/122/2002- TRU
