Grant of set-off of S.E.D. paid on inputs in certain circumstances - 100/89 - Central Excise - Tariff

Exempts specified goods manufactured by State Government factory and intended for use by any department of the said Government Notification No. 74/93-C.E. Dated 28-2-1993 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise leviable thereon which is specified in the said Schedule: Provided that such goods are manufactured by a factory belonging to a State Government and such goods are intended for use by any Department of that Government. TABLE S. No. Description of goods (1) (2) 1. All goods falling under Chapter 86 of the said Schedule. 2. All goods falling under heading Nos. 28.44, 28.45, 28.51, 32.15, 68.07, 73.07, 73.08, 73.09, 73.10, 73.11, 73.13, 73.14, 73.15, 73.16, 73.17, 73.18, 73.19, 73.20, 73.21, 73.22, 73.23, 73.24, 73.25, 73.26, 74.12, 74.14, 74.15, 74.16, 74.17, 74.18, 76.09, 76.10, 76.11, 76.12, 76.13, 76.15, 76.16, 83.02, 83.07, 83.08, 83.10, 83.11, 84.01, 84.25, 85.17, 85.30, 85.34, 85.37, 85.38, 85.48, 93.06 and 94.06 of the said Schedule. 3. All goods falling under sub-heading Nos. 2801.90, 2804.90, 4410.90, 7101.39, 7101.60, 7101.70, 7101.90, 7302.90. 7312.90, 7419.10, 7419.99, 8309.90 and 8536.90 of the said Schedule.