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Uttarakhand or Himachal Pradesh Units – Exemption from Excise Duty on Specified Goods

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..... thereon under any of the said Acts. Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:- (i) The manufacture who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; (ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the jurisdictional Deputy Commission of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:- (a) name and address of the manufacturer; (b) location/locations of factory/factories (c) description of inputs used in manufacture of specified goods; (d) description of the specified goods produced; (e) date on which option under this notification has been exercised; (iii) The manufacturer may, for the current financial year, submit his option in writing on or before the 30th day of November, .....

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..... 1. Floriculture - - 0603/ 060120/ 06029020/ 06024000 2. Medicinal herbs and aromatic herbs-processing - - 3. Honey - - 040900 4. Horticulture and Agro based industries such as 15135-15137 and 15139 (a) Sauces, Ketchup and the other goods of heading 2103 2103 (b) Fruit Juices and fruit pulp 5 [ 2202 99 20 ] (c) Jams, Jellies, vegetable juices, puree, pickles and other goods of Chapter 20 20 (d) Preserved fruits and vegetables (e) Processing of fresh fruits and vegetables including packaging (f .....

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..... NEXURE SI. No. Good or Activity not to be exempted Excise classification Chapter/ heading/ sub-heading /tariff item Sub-class under NIC Classification 1998 (1) (2) (3) (4) 1. Tobacco and tobacco products including cigarettes and pan masala 2401 to 2403 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 (28044010), medicinal grade hydrogen peroxide (2847 00 00), compressed air (2853 00 30) 28 5. Organic chemicals excluding Pro vitamins or vitamins, hormones (2936 or 2937), Glycosides (2938), sugars (2940 00 00) Sugar reproduction by synthesis not allowed as also downstream industries for sugar .....

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..... (ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches 4802 Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4802 Newsprint, in rolls or sheets 4801 Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4804 Sanitary towel and tampons, napkins and napkin liners for babies and similar sanitary articles 4818 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 4813 Grease -proof paper 48062000 Toilet or facial tissues and other goods 4803 Paper and paper board, laminated internally with bitumen, tar or asphalt .....

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