Specified intermediate goods exempted if captively consumed in the manufacture of specified final products - Consequent upon extension of Modvat Scheme to goods earlier covered under Proforma Credit Procedure - 121/94 - Central Excise - Tariff

Specified intermediate goods exempted if captively consumed in the manufacture of specified final products - Consequent upon extension of Modvat Scheme to goods earlier covered under Proforma Credit Procedure Notification No. 121/94-C.E. Dated 11-8-1994 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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) (hereinafter referred to as the said Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under heading numbers or sub-heading numbers of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said Tariff Act) specified in column (4) of the Table hereto annexed (hereinafter referred to as "inputs") manufactured in a factory and used within the factory of production in or in relation to the manufacture of corresponding final products of the description specified in column (2) of the said Table and falling under heading numbers or sub-heading numbers of the Schedule to the said Tariff Act, specified in the corresponding entry in column (3) of the said Table, from the whole of the duty of excise and additional duty of excise leviable thereon, which is specified in the respective Schedules to the said Tariff Act and the said Special Importance Act : Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100% Export-Oriented Unit or to a unit in an Electronic Hardware Technology Park), which are exempt from the whole of the duty of excise leviable thereon or are chargeable to 'Nil' rate of duty : Provided further that where such use of inputs is in a factory of a manufacturer, different from his factory where the goods have been produced, the exemption contained in this notification shall be allowable subject to the observance of the procedure set out in Chapter X of the Central Excise Rules, 1944. TABLE S. No. Description of final products Heading number or sub-heading number of final products Heading number or sub-heading number of inputs (1) (2) (3) (4) 1. (a) Snuff 2404.50 2404.50 (b) Preparation, containing snuff of tobacco in any proportion 2404.60 2404.50 2. Chewing tobacco including preparations commonly known as "Khara Masala", "Kimam", "Dokta", "Zarda", "Sukha" and "Surti" 2404.41 2404.49 3. Woollen Yarn 5103.10, 5103.21, 5103.29 5103.10, 5103.21, 5103.29 4. Woollen fabrics 51.07 51.03 5. Yarn, including sewing thread 52.03, 52.04, 54.02, 54.03, 54.04, 54.05, 55.04, 55.05, 55.06 52.03, 52.04, 54.02, 54.03, 54.04, 54.05, 55.04, 55.05, 55.06 6. Cotton yarn 52.03, 52.04 52.03, 52.04 7. Cotton fabrics 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 5801.20, 5802.12, 58.03, 5804.11, 5805.13, 5901.10, 5903.11, 5903.19, 5905.10, 5906.11, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 5801.20, 5802.12, 58.03, 5804.11, 5805.13, 5901.10, 5903.11, 5903.19, 5905.10, 5906.11 8. Flax yarn 5301.31, 5301.32 5301.31, 5301.32 9. Ramie yarn 5303.31, 5303.32, 5303.39 5303.31, 5303.32, 5303.39 10. Jute, twist, yarn, thread, ropes and twine, all sorts and Jute manufactures 5302.20, 53.06, 5607.19, 5702.20, 63.01 5302.20, 53.06, 5607.19, 5702.20, 63.01 11. Synthetic filament yarn, whether or not textured 54.02, 54.03 54.02, 54.03 12. Artificial filament yarn, whether or not textured 54.04, 54.05 54.04, 54.05 13. Man-made fabrics 54.09, 54.10, 54.11, 54.12, 55.08, 55.09, 55.10, 55.11, 55.12, 5802.14, 5805.14, 5903.21, 5903.29, 5905.20, 5906.12 54.09, 54.10, 54.11, 54.12, 55.08, 55.09, 55.10, 55.11, 55.12, 5802.14, 5805.14, 5903.21, 5903.29, 5905.20, 5906.12 14. Synthetic staple fibres and tow, including tops thereof 55.01 55.01 15. Artificial staple fibres and tow, including tops thereof 55.02 55.02 16. Yarn of synthetic staple fibres 55.04 55.04 17. Yarn of artificial staple fibre, not containing synthetic staple fibre 55.05 55.05 18. Yarn of artificial staple fibre containing synthetic staple fibre 55.06 55.06 19. Felt, non-woven, carpets and other textile floor coverings, including floor coverings of felt 56.02, 56.03, 57.02 56.02, 56.03, 57.02 20. Narrow woven fabrics 5806.10 40.07, 52.03, 54.02, 54.03, 54.04, 54.05, 55.04, 55.05, 55.06