TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED
THE 18TH AUGUST, 2000.
27 SRAVANA, 1922 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the 18th August, 2000
27 Sravana, 1922 (Saka)
NOTIFICATION
No.43/2000-Central Excise
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),
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods,
namely, cement falling under sub-heading No.2502.29 and steel falling under sub-heading No.7214.90 of the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986), when supplied to indenting agents notified by the Government of Orissa for the
purpose of this notification for use in the construction of houses under the Indira Awas Yojana and Housing and Urban
Development Corporation (HUDCO) Refinance Housing Scheme in the cyclone affected districts of the State or areas of such
districts as may be notified by the Government of that State, from the whole of the duty of excise leviable thereon, subject to the
following conditions, namely:
1. the said excisable goods are cleared from the factory on the basis of an indent containing inter-alia the name and
address of the indenting agent, the quantity of goods required to be cleared and the place of storage of the goods before
their use for the aforesaid purpose;
2. the aforesaid indent is duly certified -
1. in the case of goods supplied under the Indira Awas Yojana, by an officer not below the rank of Secretary in the
Department of Panchayati Raj in the Government of Orissa; and
2. in the case of goods supplied under the Housing and Urban Development Corporation (HUDCO) Refinance
Housing Scheme, by an officer not below the rank of the Secretary in the Department of Housing and Urban
Development in the Government of Orissa,
that the goods are required for construction of houses under the aforesaid Schemes;
3. the goods are dispatched directly from the factory or any other place of removal of the manufacturer to the place of
storage specified in the relevant indent;
4. the manufacturer of the said goods certifies on the relevant clearance documents that the goods are supplied to the
indenting agents in accordance with the indents placed by them; and
5. within three months from the date of removal of the goods, the manufacturer produces a certificate to the jurisdictional
Central Excise Officer from the authorities specified in condition (ii) that the goods have been used for the specified
purpose, and where sufficient cause is shown to the jurisdictional Assistant Commissioner or Deputy Commissioner of
Central Excise, as the case may be, he may extend the said period of three months.
2. This notification shall remain in force upto and inclusive of the 31
st
day of July, 2001.
(Prashant Kumar Sinha)
Under Secretary to the Government of India
F.NO.345/3/2000-TRU