TMI BlogExemption to North East States from Excise duty to goods cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre or Export Promotion Industrial Park or IndustrX X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Tariff Act, 1985 (5 of 1986) other than - (i) the following goods, namely,- (a) Pan masala falling under Chapter 21 of the said First Schedule; (b) goods falling under Chapter 24 of the said First Schedule; (c) Plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705(E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003 manufactured by a unit; and (ii) goods manufactured by (a) Numaligarh Refineries Limited (NRL) or; (b) Bongaigaon Refinery and Petrochemicals Limited (BRPL) or; (c) Indian Oil Corporation, Guwahati or; (d) Assam Oil Division, Indian Oil Corporation, Digboi, and cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estates or Industrial Area or Commercial Estate or Scheme Area, as the case may be, specified in Annexure appended to this notification, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent 1 [to the duty payable on value addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 39 All goods 26 Any goods 7. 40 Tyres, tubes and flaps 41 Any goods 8. 72 or 73 All goods 39 Any goods, other than iron ore 9. 74 All goods 15 Any goods 10. 76 All goods 36 Any goods 11. 85 Electric motors and generators, electric generating sets and parts thereof 31 Any goods 10 [12 25 Cement 75 Lime stone and gypsum 12A 25 Cement clinker 75 Lime stone] 11 [13 17 or 35 Modified starch or Glucose 75 Maize, maize starch or tapioca starch ] 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as at clause (a) above has been submitted. 2D. Notwithstanding anything contained in sub-paragraph 2C above,- (a) the manufacturer at his own option, may take credit of the amount calculated in the manner specified in paragraph 2A in his account current, maintained in terms of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs. Such amount credited in the account current may be utilized by the manufacturer for payment of duty, in the manner specified under rule 8 of the Central Excise Rules, 2004, in subsequent months, and such payment shall be deemed to be payment in cash; (b) the credit of the refund amount may be taken by the manufacturer in his account current , by the 7 th of the month following the month under consideration; (c) a manufacturer who intends to avail the option under clause (a) shall exercise his option in writing for availing such option before effecting the first clearance in any financial year 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; (d) the manufacturer shall submit a statement of the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under this notification, if the manufacturer finds that the actual value addition in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not later than the 30th day of September in a financial year for determination of such special rate, stating all relevant facts including the proportion in which the material or components are used in the production or manufacture of goods: Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, may, if he is satisfied that the manufacturer was prevented by sufficient cause from making the application withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise or the Commissioner of Customs and Central Excise, as the case may be, to withdraw the rate so fixed. Explanation : For the purpose of this paragraph, the actual value addition in respect of said goods shall be calculated on the basis of the financial records of the preceding financial year, taking into account the following: (i) Sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on the goods; (ii) Less: Cost of raw materials and packing material consumed in the said goods; (iii) Less: Cost of fuel consumed if eligible for input credit under CENVAT Credit Rules, 2004; (iv) Plus: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year; (v) Less: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year preceding that under consideration. Special rate would be the ratio of actual value addition in the production or manufacture of the said goods to the sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on the goods. 7 (5) The manufacturer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15 th day of May in the subsequent financial year. 3. The exemption contained in this notification shall apply only to the following kind of units namely- (a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997 but not later than the 31st May of March, 2007 , (b) Industrial units existing before the 24th day of December, 1997 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 24th day of December, 1997 but not later than the 31 of March, 2007. 4. 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. 5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess House Complex of Assam State Weaving and Manufacturing Co. Ltd. Location Boundary Village - Jabjabkuchi, Mouza - Pachim Banbhag, Circle - Ghograpar, District -Nalbari (Assam) North - Paddy field (Private Land), South -Paddy field (Private Land), East -Ghograpar River, West - Dihjari Village and Paddy fields (Private Land). 6. Assam Syntex Ltd. Complex . Location Boundary Village - Nathkuchi No. 2, Mouza - Namati, Circle - Tihu, District - Nalbari (Assam) North - Paddy field and National Highway 31, South - Paddy field (Private Land), East-Paddy field (Private Land), West - Paddy field (Private Land). 7. Assam State Textile Corporation Ltd. Complex Location Boundary Village - Noapara No. 1, Mouza - Bijni, Circle - Bijni, District - Bongaigaon (Assam) North - V.G.R., South - N.H. 31, East -V.G.R./ West - V.G.R./RLEGP Road. 8. Assam State Fertiliser and Chemicals Ltd. Complex Location Boundary No. 1. Chandrapur Bagicha, Mouza -Panbari, Circle - Chandrapur, Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h - Nagaon - Juna Road, East - Forest Office, West - Private Residential Plot. (Private land). West -Paddy field (Private land). South East -Assam Asbestos Ltd. (D) Industrial Estate Name of the Industrial Estate Dag No. Mouza/Police Station 1. Tinsukia 143 part Rangagarha 2. Nalbari 1772, 1936, 1773, 2019, 1938, 1947, 1453, 1934, 1462, 1837, 1949, 1947, 1776 and 1771 Police Station Nalbari 3. Mongoldoi 25 Rangamati 4. Sibsagar 1214 Betbari 5. Nagaon 396 Kachamari 6. Jorhat 11, 12, 31, 40, 23, 28, 29, 71, 35, 38, 33 and 30 Cinnamara 7. New Bongaigaon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rea Name of the Industrial area Dag No. Mouza/Police Station 1 Dekargaon 23 and 268 Haleswar 2 Golaghat 514, 516, 58, 479, 578 Maukhowa 3 Dhaligaon 13 Sidli 4 Gotlong 279 Mahabhairav 5 Rani 17, 18, 19, 27, 28, 29, 30, 31 33 Dakshin Rani 6 Bheating, Dibrugarh 47 (part) and 852 (part) Jamira 7 Kalaphar (CITI) 8, 9, 201 and 203 Beltola 8 Digbol 313, 314, 315, 325, 327 and 329 Digboi 9 Silchar 270, 271, 272, 275, 278, 276 and 277 Terapur 10 Gauripur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 18, 247, 236, 235, 122, 193, 121, 128, 166], 49[199], [126, 123, 118, 158, 170] Police Station, Jogighopa 3. Sila - I, Industrial Complex 39[20], 11[11, 12, 13, 14], 34[4], 32[30], 25[34], 31[32], 5[33], 26[34], 5[41], 5[44], 1[45], 1[53], 1[54] Mauza: Sila Sundarighopa Police Station: Jalukbari 4. Numalijalah - 1 Government Land {(365 kha), 362, 91(kha)} Mouza-Silasundarighopa 5. Numalijalah - 2 Government Land {305 (Pt)} Mouza-Silasundarighopa 6. Dhing Government Land (310, 1) Police Station - Dhing 7. Ratabari 2(57,65,66,100/586),3(105, 106,107,108,110,114,117,122, 367,374,86,88/588,74/589) Police Station Ratabari 8. Kaliabor (APDC Complex) Government Land (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (162), 16 (163), 1 (164), Annual Patta 33 (172), Annual Patta 27 (173), 27 (174), 27 (175), 18 (177), 26 and 29 (178,179,180,181), 10 (182), 44 (183), 24 (184, 185 and 186), Annual Patta 11 (187), Government Land (188), Annual Patta 16 (189), Government Land (190), 8 (191), 25 (192), 17 (193), 7 (194 and 158), 37 (159), Government Land (223), 22 (224), 18 (225), 7 (226), 29 (265), 18 (266), 6 (267), Annual Patta 4 (268), 6 (269), 18 (270), Government Land (271 and 275), Annual Patta 27 (277), 13 (278), 3 (279), 32 (280), 24 (281), Annual Patta 23 (283), Annual Patta19 (284), Government Land (285), 42 (286), Annual Patta 33 (287), Annual Patta 19 (288), Government Land (289, 290, 291, 292, 293,294 and 295), Annual Patta 33 (296 and 297), Government Land (298), Annual Patta 15 (299), Annual Patta 33 (300), 35 (301), 40 (302), 6 (303 and 304), 3 (305), 32 (306), 30 (307), 38 (337, 338,339,340,341,342 and 343), 39 (344, 345, 346, 347 and 348), 18 (369, 371, 372,373 and 376), 32 (377) 17 (374 and 375), 38 (336), 12 (238). Mauza: Beltola. 2. Pachimbo- ragaon 48(17), 16 (1100), 35(19), 135(20), 62(21), 1(22), Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33 (135), 19 (136), 39 (137), 1 (138), 83 (139), 1 (140), 87 (141), 19 (142), 115 (143), 87 (144), 1 (145), 67 (146), 26 (147), 11 (148), 38 (149), Government Land (150), 82 (151), 46 (152 and 153), 73 (154), Government Land (155), 50 (156), 91 (157), Government Land (158, 159 and 160), 20 (161), 13 (162), 20 (163 and 164), Government Land (165), 58 (166), 46 (167), 67 (168), 46 (169), 59 (170), 28 (171), 40 (172 and 173), 73 (174), Government Land (175), 80 (176), 64 (177), 33 (178), 113 (179), 9 (180), 64 (181 and 182), 9 (183), 51 (184 and 186), 83 (187), 21 (188), 22 (189), 26 (190), 34 (191), 64 (192), 5 (193), 45 (194), 42 (195), 61 (196), 26 (197), 45 (198), 61 (199), 47 (200), 61 (202), Government Land (203), 107 (204), 5 (205), Government Land (206), 62 (207), 76 (208 and 209), 72 (210), 32 (211), 96 (212), 32 (213), Government Land (214), 6 (215), 51 (216), 110 (217), 72 (220), 68 (221), 26 (222), 32 (223), 118 (224), 34 (225), 6 (226), 78 (227), 9 (228), Government Land (229), 31 (230), 20 (240), Government Land (241), 108 (242), 114 (243), Government Land (244), 22 (245), Government Land (246 and 247), 6 (248), 116 (249), 121 (250), 80 (251), 97 (252 and 253), Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mauza: Beltola 6. Betkuchi. 112(444), 131 (445), 269 (446), 131 (447), 269 (448), Government Land (449 and 450), 269 (451 and 452), 71 (453), Government Land (454,455 and 456), 39 (457), 53 (458), 51 (459), 226 (460), 39 (461), 167 (462) 39 (463), 235 (464), 34 (465), 241 (466), 34/Government Land (467), 261/Government Land (468), 34 (469), 71 (470), Government Land (471), 34 (472 and 473), 22 (474), Government Land (475), 269/Government Land (476), 168 (477), 214 (478), 224 (479), 103 (480), 269 (481,482 and 483), Government Land (484), 71 (485), 269 (486), 272 (487), 71 (488), 35 (500), 246 (501), 92 (502), 185 (503), 71 (504), 71/Government Land (505,506 and 507) 155 (508), 71/Government Land (509), 9 (510), 269 (Government Land) (511), 219 (512), 269 (Government Land) (513), 228 (514), 269 (515), 75 (516), 269 (517), 194 (518), 192 (519 and 520), 75 (521), 26 (522), 111 (523), 269 (524), 1 (533), 227 (532), 17 (535), 39 (536), 269 (537, 542 and 543, 125 (544), 102 (545), 93 (546), 269(Government Land) (552), 170 (554), 35 (556), Government Land (557), 117 (558), 269 (541,538,539 and 540), 52 (598), 43 (599), 102 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2), 176 (893), 36 (894), 117 (895), 34 (896,897,898,899 and 900), 36 (901), 102 (902, 903 and 904), 235 (905), 187 (906), 96 (908), 34 (909), 94 (910,911,912 and 913), 245 (914 and 915), Government Land (916), 96 (917), 84 (984), 231 (985), 184 (986), 84 (983), 200 (987), 47 (997), 17 (535), 269 (553), 10 (651), 34 (798), 19 (811) Mauza: Beltola 7. Dharapur Palasbari 287 (877), 42 (878), 52 (880), 87 (881), 52 (882 and 883), 87 (884), 287 (885), 52 (886), 528 (887), 269 (888), 80 (889 and 890), 579 (891), 52 (892), 37 (893), Government Land (894), 529 (895 and 896), Government Land (897), 393 (898), 101 (1176), 237 (1177), 310 (868 and 869), 10 (871), 310 (872) 80 (873 and 874), 34 (900 and 901), 310 (902), 209 (903), 209 (904 and 905), 674 (906), 191 (907), 446 (908), 37 (909), 310 (910), 37 (911), 446 (912), 191 (913), 674 (914 and 915), 191 (916), 446 (917), 37 (918), 548 (199), 578 (920), 37 (921), 578 (922), 36 (923), 395 (924), 672 (925), Government Land (926), 629 (927), 580 (928), 672 (929), 629 (930), 672 (931), 629 (932), 672 (933), 663 (934), 496 (935), Government Land (936), 220 (937), 267 (938), 526 (9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (101), 48 (102), 102 (103), Annual Patta (104), 223 (105), 201 (106), 149 (107), 201 (108), 225 (109), Annual Patta (110), 21 (111), Annual Patta (112), 149 (113), 233 (114, 115 and 116), 178 (117 and 118), 224 (119), Annual Patta (120), 3 (121,122,123,124 and 125), Annual Patta (128), 93 (129,130 and 131), 3 (132), 224 (133), 93 (134), 178 (135), 242 (137), 114 (138), 197 (144), 25 (147), 4 (150), 242 (151), 89 (159), Government Land (160 and 161), 224 (162), 3 (164 and 165), 167 (166), Annual Patta (167), 22 (168), 198 (169), 252 (170), 2 (171), 265 (172), 266 (173), 251 (174), 2 (175 and 176), 177 (177 and 178), 235 (179 and 180), 52 (181), 167 (182), 51 (183), 268 (184), 102 (185), 202 (186 and 187), 102 (188), 82 (189), 100 (190), 116 (191), 198 (192), 120 (193), 124 (194), 51 (218), Annual Patta (219), 10 (220), Kacha Patta/167 (56), Kacha Patta/112 (91), 92 (95), 114 (152), 241 (156), 179 (157), 013 (158), 237 (251), Kacha Patta/125 (247), Kacha Patta/103 (246), Kacha Patta/125 (245), Annual Patta (244), Kacha Patta/183 (243), Kacha Patta/184 (242), Annual Patta (241), Kacha Patta/26 (240, 239 and 238), Kacha Patta/103 (237), Kacha Patta/176 (233) Mauza: Sil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (274), 107 (275), 51 (276), 55 (283), 67 (284), Annual Patta (285), 122 (286), Annual Patta (287), 41 (288), 23 (289), 1 (300), 134 (644), Kacha Patta/108 (271), Kacha Patta/105 (272), Kacha Patta/42 (277), Kacha Patta/158 (278), Kacha Patta/63 (280) Mauza: Sila Senduri Ghopa 12. Village - Azara Palasbari 336 (1), 520 (2), 691 (3), 12 (4), 404 (5), 339 (6), 407 (7), 470 (8), Annual Patta (9 and 10), 339 (11), Annual Patta (12), 732 (13 and 14), Government Land (15 and 16), 138 (17), 264 (18 and 19), 49 (20), 411 (21), 39 (22), 53 (23 and 24), 200 (25), 238 (26), 472 (27), 304 (28), 577 (29,30,31,32,33 and 34), 390 (35), 344 (36), 529 (37), Government Land (38,39,40,41,42 and 43), 55 (44), 383 (45), 56 (46), 541 (47), 577 (48), 541 (49 and 50), 345 (51), 541 (52), 475 (53), 402 (54), 541 (55), 18 (56), 256 (57), 541 (58 and 59), Government Land (60,61 and 62), 477 (63), Government Land (64), 477 (65), 416 (66), Government Land (67), 256 (68), 183 (69), Government Land (70 and 71), 20 (72), 21 (73), 271 (74), Government Land (75), 147 (76), 348 (77), 257 (78), 391 (79), 58 (80), 188 (81), 404 (82), 407 (83), 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32), 290 (433), 246 (435), 76 (436), 180 (437), 237 (438), 65 (439), 388 (440), 190 (441), 456 (442), Government Land (443), 456 (445), 183 (447), 378 (448), 183 (449), 378 (450), 4 (451 and 452), 10 (453), 363 (454), 194 (455), 293 (456), 193 (457), 615 (462), 79 (464), 192 (469), 391 (470), 389 (471), 390 (472), 462 (474), 390 (475), 536 (476), 531 (477), 528 (478), 247 (479), 360 (480), 293 (481), 148 (482), 560 (483), 576 (484), 581 (485), 149 (486), 560 (487), 73 (488), 296 (489 and 490), 517 (491), 186 (492), 76 (493), 71 (494), 12 (495 and 496), 531 (497), 528 (498), 248 (499), 360 (500), 293 (501), 3 (502), 79 (503), 148 (504), 197 (506), 89 (507), 465 (508), 298 (509), 612 (510), 561 (511), 562 (512), 493 (513), 249 (514), 493 (515), 190 (516), 41 (517), 390 (518), 190 (519), 291 (520), 522 (521,522,523,524,525 and 526), 198 (527 and 528), 522 (525 and 526), 198 (527 and 528), 360 (529), 339 (530), 496 (531), 564 (532), 392 (533), 515 (534), 299 (536), 426 (537), 525 (538), 522 (539), 360 (540), 76 (541), 186 (542), 304 (543), 565 (544), 444 (545), 199 (546), 557 (547), 378 (548), 183 (549), 199 (550), 200 (551), 250 (552), 392 (556), 564 (557), 43 (558 and 559), 253 (560) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (154), 53 (155), 56 (156 and 157), 53 (149), Annual Patta (150), 56 (151), 61 (99), 69 (193), 24 (68 and 79), Annual Patta (80 and 81), 16 (82), 51 (83), 61 (91), 32 (92), 3 (93), 32 (94) 61 (96 and 97), 33 (98), 61 (99), Annual Patta (100), 51 (101), Annual Patta (102 and 103), 5 (104), 55 (105), Annual Patta (106), 37 (107), Government Land (108), 27 (109), 54 (110), 36 (111 and 112), 33 (113), 15 (114), Government Land (115), 34 (116), 61 (117), 20 (118), Government Land (122), 56 (123), 27 (124), 21 (125), 32 (126), 3 (127), Annual Patta (128), 50 (129 and 130), 55 (131), 51 (132), Annual Patta (133, 134 and 135), Government Land (136), 55 (138), 32 (139), 55 (140 and 141), 51 (142), 32 (144), Government Land (145), 51 (147), 17 (148), 4 (149), Annual Patta (150), 61 (151), 56 (152), 24 (153), Government Land (154), 56 (155 and 156), Government Land (159), 42 (161), 52 (177), 39 (178), 3 (179), 2 (180), 40 (181), Annual Patta (182), 6 (183), Annual Patta (184 and 185), 42 (186 and 187), 6 (188), 29 (189), 3 (190), 48 (191), Annual Patta (192), 22 (203), 14 (204), 38 (205), 21 (206), 42 (207), 14 (208), 13 (239), 25 (281), 47 (282 and 283), Government Land (284), 6 (299) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21,124,125,126,127 and 128), 15 (129), Government Land (130), 39 (139), Government Land (133 and 134), 39 (135,136 and 137), 16 (139), Government Land (140), 16 (141), 39 (143,147 and 148), 4 (149), Government Land (150,151,152 and 153), 16 (154), 31 (155), 26 (156 and 157), 20 (167), 14 (171), Government Land (176,177 and 178), 39 (180), Government Land (199 and 218), 30 (221), Government Land (222, 223, 224, 226,227,229 and 230), 4 (231), 30 (240), 22 (241), 26 (249), 16 (251), 30 (253), Government Land (132), 10 (163), 7 (165), Government Land (219), 8 (220), Government Land (226) Mauza: Beltola. 19. Village Birkuchi 20 (4), 11 (5), 16 (6), 22 (7), 34 (8 and 9), 22 (10), 34 (11), 7 (12), 12 (13), Government Land (14), 7 (15), 16 (16), Government Land (17), 7 (18), 31 (19), 29 (20), 1 (21), 15 (22 and 23, 16 (24), 31 (25), 27 (26), 15 (27), 28 (28), 31 (29), 1 (30), Government Land (31), 8 (32), Government Land (33), 5 (34), 1 (35), 14 (36), 5/Government Land (40, 41 and 42), 1 (43 and 44), 26 (45), 29 (46), Government Land/5 (47 and 48), 22 (49), 21 (50), 5 (51, 52 and 53), 1 (54), Government Land/5 (55), 1 (56, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), 40 (642), 137 (643), 138 (644), 211 (646), 78 (647), 212 (648), 119 (649), 186 (650,651 and 652), 139 (653), 174 (654), 179 (655), 186 (656), 243 (657), 89 (658), 97 (659), 47 (660), 231 (661), 174 (662), 247 (663), 247 (664), 186 (665), 247 (666, 667 and 668), 5 (669,670, 671,672 and 673), Annual Patta (674), 5 (675 and 676), 221 (677), 185 (680), 234 (681), 19 (683), 265 (685), 20 (686), 265 (687), 84 (688), Government Land (690), 185 (693), 158 (694), 247 (695), Government Land (699,701,702 and 703), 186 (1414), Government Land (704, 705, 706, 707, 708, 709, 710, 711, 712, 713, 714,715,716,717,718,719, 720,721,722,723,724, 725,726,727,728, 729 and 730), 3 (731), Government Land (732,733,734,735,736, 737,738,739,740,741 and 742), 13 (743), 94 (744), Government Land (745,746 and 747), 8 (750), Government Land (751), 129 (752), Government Land (753, 1509, 1510, 1511,1223,1486,1499,1501,1502,1421, 1422,1423,1424, 1425,1426,1427,1428, 1429 and 1512), 247 (1280 and 1277), 5 (1278 and 1279), 221 (1514), 5 (1297 and 1298), 247 (1281), 105 (1282), 157 (1273), Government Land (1283), 158 (1284 and 1288), 276 (1291), 186 (1295), 1 (1297), 5 (1298 and 1278) Mouza: Sila Sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 185, 201, 210, 218, 153, 706, 128, 127), 24(202, 217), 25(207, 210), 156(204, 205), 157(209, 216), 159(215), 161(188), 162(188), 12(190, 200, 203, 206, 208, 211, 212, 213, 214, 219), 21(190, 193, 184, 212) Mouza : Srikona District : Cachar 12. Malini Beel, Tarapur, Ambikapur Industrial Area, Cachar 161(358), 139(303), 15(28, 32), 14(24, 31), 77(199), 75(198), Government land (270, 271, 272, 275, 278, 276, 277) Tarapur, Pt. V, Silchar Mouza : Ambikapur Pt. VIII, Silchar 13. Irongmera 5/78(105) Mouza : Irongmera/ Dhurband 14. Complex of J.S. Oil Fats Pvt. Ltd. 24(253, 254, 300) Birkuchi, (256) Medgharia, (257) Kaltakuchi Mouza : Beltola Dist. : Kamrup 15. BRPL Industrial Complex Government land (1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 36, 38, 39, 40, 41, 42, 43, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 59, 60, 61 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Pub Bajali North Cachar Hills District Dag No Mouza / Police Station 6 Irangmara 105 Irangmara 7 Diyurimukh --- --- --- Dag No Mouza / Police Station 8 Maibong Sixth Schedule area Police station Diyangmukh Dibrugarh District Dag No Mouza / Police Station 9 Tengakhat 29 (part) Tengakhat Dhubri District Dag No Mouza / Police Station 10 Maricha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 North Guwahati 275 and 300 Police Station N. Guwahati 26 Sonapur 296 Panbari Lakhimpur District Dag No Mouza / Police Station 27 Bangalmara 514 Laluk Nagaon District Dag No Mouza / Police Station 28 Kalibor 126 Borbogia 29 Missa 150 Borbhogia 30 Raha 327 Raha 31 --- --- --- Morigaon District Dag No Mouza / Polic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sixth Schedule area Namati 47 Bokolia Sixth Schedule area Langter 48 Larwalakgsu Sixth Schedule area Jamunapar 49 Hojai Ward No.1 HojaiTown 50 Dhing Ward No.4 DhingTown 51 Howly Ward No.3 Howly Town 52 Nagsankar 551 Nagsankar II.TRIPURA (A) Integrated Inftastructure Development Centres Infrastructure 1. Dewanpassa, Post Office Dharmanaga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th - P.W.D. Road South - UmtruRiver East - UmtruRiver West - Me.S.E.B.Land (C) INDUSTRIAL AREA Barapani, Ri Bhoi District North - Me. S.E.B. Land South - UmiamRiver East - UmiamRiver West - M/S S.E.B.Land (D) INDUSTRIAL ESTATE (a) Short Round Road Pologround, Shillong North - F.C.I.'s Land South - Me. S.E.B. Land East - P.W.D. Road West - Reserved Forests (b) Nongstoin, West Khasi Hills District North - Forest Land South - Stream River East - Land of Smiti. M. War. West - Land of Smiti. M. War. (c) Jowai, Jaintia Hills District North - Katcha Road South - Private Land East - PrivateLand / Stream West - Compound of SeventhDayAdventist Training School ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in and around Nongkrila village joining the unmettaled road till the end and joining with the river bank of Umtrew at Southern portion following the Southern bank of Umtrew river to the entry point of the ByrnihatBridge. (b) Byrnihat- Khanapara Scheme Area-II North East Land enclosed within 500 metres on the left side from the center of the National Highway started from 2 kilometre after the ByrnihatBridge towards Gauhati upto Khanpara junction. IV. MIZORAM :- (a) Industrial Growth Centre, Luangmual (Area: 311.00 acres) Boundary: East - Private Land West - Privateland and Vacant land North - Changpui lui South - Arithladawn lui (b) Industrial Estate, Zuangtui. (Area:7 4.7 acres) Boundary: East - Privateland West - Private land North - Zuangtui lui So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on District. (Area : 30,000 Hectare) Boundary North South East West Assam Shangnyu Circle Arunachal Pradesh Naginimora Circle e. Bhandari Sub-division, Wokha District. (Area : 850 Square Kilometre) Boundary North South East West Mokokchung Rengma Region Upper Lotha Range Assam f. Dimapur Sub-division, Dimapur District. Boundary : North South East West Assam Peren Sub-division Niuland Sub Division Assam g. Ganesnaghar New Industrial Growth Centre, Dimapur District. (Area : 1000 acre) Boundary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Block : Naorang Sabal Sub-Division : Imphal West-I District : Imphal West Boundary : North TakyelKhongbalVillage West Sports Authority of India Complex South New Cashar Road (National Highway Number 58) East TeraVillage (b) Growth Centre Lamlai-Napet Location : Village : Lamlai-Napet Block : Sawombung Sub-Division : Imphal East-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lailok (e) Trade Centre Moreh Location : Village : Moreh Sub-Div : Moreh District : Chandel Boundary : North National Highway Number 39 South Industries Department Training Centre West ForestRange Office East PrivatePattaLand. . VII. ARUNACHAL PRADESH :- (a) INDUSTRIAL ESTATES 1. Deomali, District Tirap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... East - Nallah West - Building of Power Department North - Private Land South - Road 9. Namsai District Lohit Boundary : (Area: 16188 square metres) East - Site for extension of Hospital West - Nallah North - Nallah South - Nallah 10. Changlang Town District Changlang Boundary : (Area: 11372 square metres) East - Private Land West - Private Land North - Road to KhuehapVillage South - Road to TirapHangingBridge 11. KachangVillage (Miao) District Changlang Boundary : (Area: 20085 square metres) East - Paddy field West - Forest North - Cultivate Land and Nallah South - Foot Ball Ground 12. Barn District West Siang Boundary : (Area: 50 acres) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Area: 63.7 acres) East - Nallah West - Road to Tezpur North - Forest Area South -Road to Bomdila 2. RoingDistrictDibangValley Boundary : (Area: 40000 square metres) East - Road West - Government Reserved Land North - Land of Education Department South -Land of Public Works Department 3. Tezu District Lohit Boundary : (Area: 15850 square metres) East - Cooperative Mill West - District Industrial Centre Office and Colony North - Main Road to Hyliong South -Extended part of HellulingVillage 4. Banderdewa District Papum Pare Boundary : (Area: 18268 square metres) East - Residential Area West - Garrage North - Marshy Area South -National Highway 52 to Tezpur and shops ***************** Notes: 1. In the preamble, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal basis by the 15th of the next month to the month under consideration, and thereafter may adjust the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer. 2A. Notwithstanding anything contained in paragraph 2,- (a) the manufacturer at his own option, may take credit of the amount of duty paid during the month under consideration, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, in his account current, maintained in terms of Part V of the Excise Manual of Supplementary Instruction issued by the Central Board of Excise and Customs. Such amount credited in the account current may be utilised by the manufacture for payment of duty, in the manner specified under rule 8 of the Central Excise Rules, 2002, in subsequent months, and such payment should be deemed to be payment in cash; Provided that where the exemption contained in this notification is not applicable to some of the goods produced by a manufacturer, the amount of such credit shall not exceed the amount of duty paid less the amount of the CENVAT Credit availed of, in respect of the duty paid on the inputs used in or in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of the credit availed irregularly or availed of in excess of the amount determined correctly refundable under clause (e) and not reversed by the manufacturer within the period specified in that clause, shall be recoverable as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilised for payment of excise duty on clearances of excisable goods, the said goods should be considered to have been cleared without payment of duty to the extent of utilisation of such irregular or excess credit. Explanation.-For the purposes of this notification, duty paid, by utilisation of the amount credited in the account current, shall be taken as payment of duty by way other than utilisation of CENVAT credit under the CENVAT Credit Rules, 2002.] 3. Has been inserted vide Notification No. 31/2008-Central Excise dated 10th June, 2008 . 4. Has been substituted vide Notification No. Supra before the table was read as, S.No. Chapter of the First Schedule Description of goods Rate (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of goods: Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise may, if he is satisfied that the manufacturer was prevented by sufficient cause from making the application within the aforesaid time, allow such manufacturer to make the application within a further period of thirty days: Provided further that the manufacturer supports his claim for a special rate with a certificate from his statutory auditor containing an estimate of value addition in the case of goods for which a claim is made, based on the audited balance sheet of the unit, for the preceding financial year; 6. For the words six months , the words three months has been substituted vide Notification No. Supra 7. Has been substituted vide Notification No. Supra before it was read as, 5. The manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the date on which the application referred to at sub-paragraph (1) was filed with the Commissioner of Central Excise or Commissioner of Central Excise and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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