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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 ..... f 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 undertaken in the manufacture of the said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onut, mustard or rapeseed oil 15B 72 Ferro alloys, namely, ferro chrome, ferro manganese or silico manganese 75 Chrome ore or manganese ore] 16. Any chapter Goods other than those mentioned above in S.Nos.1 to 15 36 Any goods Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer on the said excisable goods, other than the amount paid by utilization of CENVAT credit during the month, the duty payable on value addition, shall be deemed to be equal to the duty so paid other than by CENVAT credit. 2B. In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be subject to the condition that the manufacturer first utilizes whole of the CENVAT credit available to him on the last day of the month under consideration for payment of duty on goods cleared during such month and pays only the balance amount in cash. 2C. The exemption contained in this notification shall be given effect to in the following manner, namely:- (a) the manufacturer shall submit a statement of the total duty paid and that paid by utilization of CENVAT credit, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne the amount correctly refundable to the manufacturer and intimate to the manufacturer by the 15th day of the next month to the month in which the statement under clause (d) has been submitted. In case the credit taken by the manufacturer is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the intimation, reverse the said excess credit from the account current maintained by him. In case, the credit taken by the manufacturer is less than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; (f) in case the manufacturer fails to comply with the provisions of clauses (a) to (e), he shall forfeit the option, to take credit of the amount calculated in the manner specified in sub-paragraph 2A in his account current on his own, as provided for in clauses (a) to (c); (g) the amount 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 therein, shall be recoverable as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms and Central Excise, as the case may be, for the fixation of a special rate not later than the 30th day of September of the financial year subsequent to the year in which it commences production. (1A) Nothing contained in sub-paragraph (1) shall apply to a unit manufacturing goods falling under Serial Nos. 12, 13, 14 or 15 of the Table. (2) On receipt of the application referred to in sub-paragraph (1), the Commissioner of Central Excise or Commissioner of Customs and Central Excise, as the case may be, after making or causing to be made such inquiry as he deems fit, shall fix the special rate within a period of 6three months of such application; (3) Where the manufacturer desires that he may be granted refund provisionally till the time the special rate is fixed, he may, while making the application, apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, in writing for grant of provisional refund at the rate specified in column (4) of the said Table for the goods of description specified in column (3) of the said Table and falling in Chapter of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able goods manufactured and cleared under this notification with effect from the 1st day of April, 2008.' 8(5A) A manufacturer who commences commercial production on or after the 1st day of April, 2008, shall be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the date of commencement of such commercial production and the difference between the refund payable at such special rate and the actual refund paid to him from the date of commencement of commercial production till the date of fixation of special rate, during the period shall be refunded to him. (6) Where a special rate is fixed under sub-paragraph (2), the refund payable in a month shall be equivalent to the amount calculated as a percentage of the total duty payable on such excisable goods, at the rate so fixed: Provided that the refund shall not exceed the amount of duty paid on such goods, other than by utilization of CENVAT credit.] 92.2 (1) In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared from a unit du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om gold dore, silver dore or any other raw material, by using such expanded capacity or such fresh plant, machinery or capital goods, and commences commercial production from such expanded capacity or such fresh plant, machinery or capital goods, on or after 1st March, 2016.] ANNEXURE I. ASSAM (A) Integrated Infrastructure Development Centres 1. Dalgaon Village - Ruhini Kash, Mouza - Pub Siyalmari, Circle - Dalgaon, Distt. Darrang, Govt. Khas Land (Dag No. 133) 2. Bhomoraguri 1 Plot No. I Village : Bhomoraguri, Mouza : Pubtharia, Circle : Kaliabar, District : Nagaon (Assam) Govt. Khas Land Plot No. II Village : Naltali, Mouza : Pubtharia, Circle : Kaliabar, District : Nagaon (Assam) Govt. Khas Land Plot No. Ill Village : Bhomoraguri, Mouza : Pubtharia, Circle: Kaliabar, Distrct: Nagaon (Assam) (a) Private Land (b) Govt. Khas Land 3. Algapur Village - Dakhin Badarpur, Mouza -saraspur, Circle - Algapur, Distt. -Hailakandi (Assam), Patta Nos. 1 and 5 (B) Growth Centres 1. Matia Village : Tinkonia para Dahikata Momoi, Circle: Matia, 134. Prag Bosimi Synthetics Limited Complex Location Boundary Village - Bhotordal, Mouza - Lokrai, Circle -Sipajhar, District - Dar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge - Namrup, Mouza - Jaipur, Circle Naharkatia, District - Dibrugarh (Assam) North - Hindustan Fertiliser Corporation Ltd's. Land, South - Dilli Tea Estate and Namrup Sonari Road, East - Namrup Thermal Power Station, West - Hindustan Fertiliser Corporation Ltd's Land. 3. Weaving Complex of Assam State Weaving and Manufacturing Ltd. Location Boundary Village - Katimari Pathar, Mouza -Kachamari, Circle - Nagaon, Distt. -Nagaon (Assam) North - Govt. land. South - 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 300 Botamari 8. Bokajan Sixth Schedule area Borjan 9. Bihpuria 457 Bihpuria 10. Lahowal 5 Lahowal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08], 386[1312, 1313], 423[1416] Mauza, Paneri Police Station, Rangia 2. Industrial Complex of Ashok Paper Mills Ltd., Jogighopa Government land [6, 7, 8, 10, 15, 12, 20, 22, 23, 37, 51, 52, 53, 54, 121, 126, 128, 131, 135, 149, 157, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 117, 17, 15, 22, 36, 37, 3, 8, 135, 64, 93, 133, 134, 135, 136, 137, 167, 98, 168, 173, 28], 32[130], 14[130], 29[132], 304[247], 305[247], 306[218], 307[236], 308[235], 309[122], 310[151], 311[193], 312[121], 165[204], 287[128], 288[166], 289[294], 290[117], 282[215], 283[126], 284[216,20], 122[127], 122[129], [45, 46, 47], 50[62], [127, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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), Government Land (23), 62 (24 and 25), Government Land (26), 62 (27 and 28), 139(29), 28(30), 135(31), 74(32), 170(33), Government Land (34), 48 (35), 16 (36), 83(37), 199(38), 205/16(280/1100), 83(40), Government Land (41), 37(43), 6(44), 95(45), 54(46), 144(47), 117 (48), 67(49), 103(50 and 51), 16 (57), 48 (58), 28 (59), 16(60), Government Land (61), 148 (63), 19 (64), 67 (65 and 72), 48 (73), 41 (75), 27 (76), 77 (77), 67(92,93,94,95, 96), 16(97) 67(98 and 99), 23 (100 and 101), 44 (102), 23(103), 40 (104), 49 (129), 59 (204), 11 (209 and 230), 8( 231), 43 (235), 39 (237), 26 (238), 59 (240), 72(241), 71 (242), 17 (244), 76 (246), 60 (251), 43 (252), 149 (253), 66 (254), 27 (272), 67(274), 116(273), 30 (275), 9(276), 169 (277 and 278), 31 (279), 67(282 and 283), 31(284 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment 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), Government Land (254), 22 (255), Government Land (256), 16 (257), 40 (258), 23 (259), 95 (260), 116 (261), 62 (263), Government Land (305 and 306), 27 (307), 14 (308), 62 (327), 20 (328), 82 (557), 48 (558), 20 (559), 48 (560), 19 (561), 46 (564 and 565), 38 (566), 48 (570), 14 (8), 70 (82), 38 (83, 84, 85), 79 (86, 91 and 92), 46 (97, 99), 119 (100), 33 (101), 36 (102), 19 (127), 3 (129), 83 (185), 61 (201), 72 (218), 68 (219), 94 (304) Mauza : Jalukbari 4. Saukuchi 21 (12), Government Land (16), 6 (18), 21 (20, 21,22, 25, 26 and 27), 41 (28), 132 (29), Annual Patta 17 (30), 141 (31), Government Land (34), 139 (35), 141 (36), Government Land (37), Annual Patta 13 (38), Annual Patta 13 (39), Government Land (40), 34 (41), Government Land (42), 137 (43), Annual Patta 4 (44), 136 (45), 156 (46), 147 (47), Government Land (48 & 49), 61 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35), 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 (601), 158 (602), 87 (603), 104 (604), 150 (605), 115 (606), Government Land (607 and 608), 157 (609), 193 (610), 270 (611), 6 (612), 47 (613), 26 (614 and 615), 153 (616), 172/Government Land (617), 45 (618), Government Land (619), 161 (620 and 621), 18 (622), Government Land (623,624 and 625), 89 (626), 70 (627), 102 (628), 191 (629), 157 (630), 152 (631), 61 (632), 236 (633), 183 (634), 38 (635 and 636), 71 (637), 38 (638), 71 (339), 71 (Government Land) (640,641 and 642), 70 (643), 157 (644), 152 (645), 73 (646), 236 (647), 21 (648), Government Land (649), 38 (650), 10 (652), 155 (653), Government Land (654), 10 (655), 102 (656,657 and 658), Government Land (659), 54 (660 and 661), 35 (662), 168 (663), 26 (664), 236 (665), 102 (666), 61 (667), 23 (668), 93 (669), 213 (670 and 671), Government Land (672), 269 (673), 168 (674,675 and 676), Government Land (677), 40 (678), Government Land (679), 168 (680 and 681), 192 (682), 55 (683), Government Land (684), 207 (685), 213 (686 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 580 (928), 672 (929), 629 (930), 672 (931), 629 (932), 672 (933), 663 (934), 496 (935), Government Land (936), 220 (937), 267 (938), 526 (939), 440 (940), 778 (941), 394 (942 and 943), 315 (944 and 945), 394 (946), Government Land (947), 394 (948), Government Land (949), 394 (950), 798 (951), 518 (952), 798 (953,954 and 955), 796 (956,957,958,959,960 and 961), 798 (962,963 and 964), Government Land (965), 798 (966), Government Land (967 and 968), 798 (969), 441 (970), 797 (971 and 972), 798 (973), Government Land (974 and 975), 806 (976), 795 (977), 806 (978), Government Land (979), 394 (981,982,983 and 984), Government Land (985), 764 (990), 84 (991 and 992), Government Land (993), 85 (994), Government Land (995,996,997,998,999 and 1000), 607 (1001), 569 (1002), 113 (1003), 606 (1004), 253 (1005), 252 (1006), 568 (1007), 216 (1010), 178 (1011), 106 (1012), 394 (1013), 376 (1014 and 1015), 659 (1767), 779 (1775), 274 (1747), Government Land (1748), 800 (1765), Government Land (1743), 537 (1744), 672 (1745), 722 (1746), Government Land (1777), 797 (1701 and 1702), 376 (1396), 658 (1397), 149 (1398), 251 (1399), Government Land (1400), 149 (1401), 135 (1402), 40 (1403), 786 (1405 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38), Kacha Patta/103 (237), Kacha Patta/176 (233) Mauza: Sila Senduri Ghopa 9. Village Gouripur North Guwahati. Annual Patta 2 (158), Annual Patta 20 (159), 40 (160 and 162), 6 (163 and 164), 144 (165), 56 (166), Annual Patta 10 (167), Annual Patta 32 (168), Annual Patta 28 (169), Annual Patta 18 (170), 74 (171), Government Land (202,203 and 204), Annual Patta 5 (205), Government Land (206), Annual Patta 18 (207), 45 (208,209,210 and 211), 107 (212), 166 (214), 107 (215), 8 (216), 165 (217), 12 (218), 94 (219), 167 (220), 69 (221), 75 (222), 3 (223), 133 (224), 68 (225), 94 (226), 25 (227 and 228), Annual Patta 4 (229), 145 (230), Annual Patta 34 (231), 150 (233), 116 (234 and 235), 53 (236), 110 (237), 145 (238,239 and 240), Government Land (241), 95 (242), 99 (244), 115 (245 and 246), 81 (247), 99 (248), 133 (249), Annual Patta (250), Annual Patta19 (251), Annual Patta11 (252,253 and 254), 48 (255), 97 (256), 98 (257), 167 (258), 134 (259), 108 (260), 56 (261), 26 (262), 42 (263), Annual Patta3 (264), 25 (265), 115 (266), 95 (267), 55 (268), 82 (269), 95 (270), 98 (271), 95 (272), 115 (273), 156 (274), 42 (275), 26 (276), 130 (277), 52 (278 and 279), 54 (280), 24 (281), 98 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (103), 205 (104), 205 (105), 204 (106), 483 (107 and 108), 548 (109 and 110), Government Land (111), 11 (112), 62 (113), 414 (114), 263 (115), 414 (117), 261 (118), 549 (119), 59 (120), 24 (121), 262 (122), 267 (123), 183 (124), 414 (125), 62 (126), 427 (127), 40 (128), 548 (129 and 130), 166 (132), 475 (133), 349 (134), 483 (135), 636 (136), 47 (137 and 138), 145 (139), 241 (140), 424 (141), 185 (142), 146 (143), 435 (145), 167 (146 and 147), 210 (148), 271 (149), 414 (150), 147 (151), 104 (152), 349 (153), 424 (154 and 155), 184 (156 and 157), 208 (158), 242 (159), 201 (160 and 161), 250 (164, 165 and 166), Government Land (167), 482 (169 and 170), 202 (173 and 174), 37 (179), 273 (183), 544 (184), 170 (189), 416 (191), 170 (192), 172 (193 and 194), 350 (195), 256 (196), 553 (197), 351 (198), 206 (199), 387 (201), 423 (202 and 203), 538 (204 and 205), 600 (206), 168 (207 and 208), 414 (209 and 210), 416 (211), 533 (212), 470 (213), 27 (214), 266 (215), Kacha Patta/160 (144), 201 (162), 250 (163), 479 (171), 202 (172), 141 (178 and 181), 599 (182), 544 (185), 63 (186), 551 (190), 387 (200), 533 (216), 652 (217), 545 (218), 334 (1318), 479 (1252), 205 (104), 483 (108), 548 (109), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48 (793), 204 (794), 48 (795), 338 (801), 391 (802), 414 (803), 517 (804), 260 (805), 49 (807), 153 (808 and 809), 311 (811), 464 (812), 639 (813), 463 (814), 45 (1312), 307 (815), 343 (752), 206 (816), 641 (817), 338 (818), 639 (819), 640 (820), 543 (822), 617 (823), 411 (824), 618 (825), 104 (826), 619 (827 and 828), 160 (829), 621 (830), 475 (835), 309 (836), 475 (837), 151 (838), 152 (839), 410 (840), 605 (841), 474 (842), 310 (843), 535 (844), 90 (845), 205 (846 and 847), 626 (848 and 849), 623 (850), 619 (851 and 852), 624 (853), 544 (855), 14 (856), 407 (858), 313 (859), 31 (860), 550 (861), 417 (862), 416 (863), 613 (864), 312 (866), 416 (867), 476 (868), 31 (869), 336 (870), 207 (871), 465 (872), 628 (873), 465 (874), 601 (877), 154 (878), 260 (879), 293 (880), 546 (881), 264 (882), 421 (883), 45 (884), 210 (885), 547 (886), 457 (887), 465 (888), 51 (889), 19 (890), 18 (891), 478 (894), 416 (895), 463 (896), 11 (897), 494 (898), 170 (899), 6 (900), 545 (901), 15 (902), 620 (903), 314 (904), 16 (905), 499 (906), 635 (907), 631 (908), 472 (909), 636 (910), 357 (911), 208 (912), 17 (913), 11 (914), 45 (916), 416 (917), 417 (918), 457 (919), 50 (920), 416 (921, 922 and 923), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (734), Government Land (736), 139 (737), 197 (739) Mauza: Sila Senduri Ghopa. 16. Village Koroi Bari (North Guwahati). 34 (4), 32 (30), 25 (31), 31 (32), 5 (33), 26 (34), 20 (39), Government Land (40), 5 (41), 5 (44), 1 (45), 5 (53), 5 (54), 13 (73), 21 (105), Government Land (103), 14 (108), Government Land (110), Annual Patta (111), 36 (113), 36 (114), 22 (115), 36 (116), 22 (121), 33 (125), Government Land (127), 19 (128), 42 (133), 16 (130), 45 (134) Mauza: Sila Senduri Ghopa. 17. Village Numali Jalah (North Guwahati). 15 (58), 38 (59), 12 (60), 8 (61), 14 (62), 15 (63), 53 (72), 48 (76), 53 (74), Annual Patta (77), 52 (78), 84 (79), 35 (180), Annual Patta (179), 24 (81), 14 (82), 37 (83), Government Land (89), 40 (372), 14 (327), Government Land (154), 67 (47), 62 (48), 21 (49), 14 (50), 75 (51), 14 (52), 75 (53), 15 (54), 64 (55), 54 (56), 29 (57), 1 (58), 38 (59), 12 (60), 8 (61), 14 (62), 15 (63), 75 (64), 62 (65), 67 (66), 40 (67), 11 (68), 16 (69), 75 (70), 19 (71), 53 (72), 9 (73), 5 (74), 24 (75), 48 (76), Annual Patta (77), 52 (78), 84 (79), 67 (80), 24 (81), 14 (82), 37 (83 and 84), 14 (85), Annual Patta (86), Government Land (87), Annual Patta (88), Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 120) 5 (121), 33 (123 and 124), Government Land (125, 126, 127, 128, 129, 130, 131, 132 and 133), 5 (134), 3 (135), 5 (136), Government Land/5 (137), 7 (138), 5 (139), Government Land (140, 141, 142, 143, 144, 145, 146, 147, 148, 149 and 150), 11 (151), 18 (152), 25 (153), 12 (154), 5 (155 and 156), 11 (157), 21 (158), 5 (159), Government Land (160), 4 (161), 13 (162), 19 (163), Government Land (164), 13 (165), 24 (166), Government Land(167), 11 (168), Government Land (169, 170, 171), 5/Government Land (172), 18 (173), Government Land(174 and 175), 5 (176), 20 (177), Government Land (178 and 179), 20 (180), 18/Government Land (181), 13/Government Land (182), 12 (183) 4 (184), 15 (186), 24 (187, 188 and 189), 16 (190), 20 (191, 192, 193, 194, 195, 196, 197, 198, 199), 34 (200), 20 (201), 34 (202, 203, 204, 205, 206, 207, 208, 209), Government Land (210, 211, 212, 213 and 214), 20 (215), Government Land (216, 217, 218 and 219), 21 (220), Government Land/5 (221), 16 (222 and 223), 1 (224), 5 (225, 226 and 227), 33 (228, 229, 230 and 231), Government Land (232, 233 and 234), 5 (235, 236 and 237), Government Land (238, 239 and 240), 5 (241), 11 (242, 243, 244 and 245), Government Lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22, 35, 37, 34), 96(172, 174, 179), 1(156), 72(155), 173(154), 124(353) Mouza : Pubtharia P.S. : Kaliabor 5. Amingaon Government land (275, 406) Mouza : Sila Sundari, Ghopa 6. Dagaon Government land (380, 375, 363, 423, 393) Mouza : P.K. Mahal 7. Assam Small Industries Development Corporation Ltd., Guwahati Government land (265, 250, 251, 259) Mouza : Ulubari District : Kamrup 8. Assam Conductors and Tubes Ltd. Complex Guwahati-21 Government land (259 & 265) Mouza : Ulubari District : Kamrup 9. Assam Ayurvedic Products, Bamunimaidam Complex, Guwahati Government land 13(250, 251, 259) Mouza : Ulubai District : Kamrup 10. Singhi Cables & Conductors (P) Ltd., Jorhat 70 (284) Mouza : Titabor District : Jorhat 11. Srikona 13(201), 15(189, 191, 187), 16(183, 700, 129, 181, 182, 130, 152, 154, 169, 102, 186, 126, 225, 168, 699, 701, 703, 704, 705, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rimukh --- --- --- 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 Marichagaon --- Begdung 11 Halakura 120 Halakura Dhemaji District Dag No Mouza / Police Station 12 Tipkai 8 Tipkai Darrang Distt Dag No Mouza / Police Station 13 Silapathar 12 Police Station Silpathar 14 Maroi 1054 Lokrai 15 Nijdhani gaon 740 Part Dalhi 16 Bhergaon 315, 316, 321 and 322 Mazikuchi Goalpara Dist Dag No Mouza / Police Station 17 Udalguri 1314 Udalgiri 18 Lakhipur 191 Ps- Kakhipur Jorhat Distt Dag No Mouza / Police Station 19 Dudhnoi 179 (kha) Police Station - Dudhnoi 20 Namdeuri 104 Manja Maligaon Kamrup Distt Dag No Mouza / Police Station 21 Majuli 763 Majuli Salmara 22 Nagarbera 474 Nagarbera 23 Boko 234 Bolo 24 Goreswar 397 Kuruabali 25 North Guwahati 275 and 300 Police Station N. Guwahati 26 Sonapur 296 Panbari Lakhimpur District ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Bodhjungnagar, West Tripura (E) Industrial Area Mouja-Dukli under Sadar Sub-Division 6458/9212, 9213, 9214, 6459/9215, 9216/9441, 6458, 9217, 218/9445, 6462, 6466, 6463, 6490, 6491, 9197, 6460, 6461, 6519, 6474, 6489, 6467 and 9238 ""; III MEGHALAYA (A) Growth Centre Mendipathar, East Garo Hills District North - DomianthiVillage BabuparaVillage South - ChidrangRiver East - Hills West - Genang A Mohal Bijni and BalnaramVillage (B) EXPORT PROMOTION INDUSTRIAL PARK Byrnihat, Ri Bhoi Distrct North - 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 - PrivateLa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 South - Stream, Privateland and Power and Electricity Department site. (c) Industrial Estate, Kolasib (Area:10.79 acres) Boundary: East - National Highway No.54 West - Kolasib cementery and Quarry North - Dry Stream and Private land South - Stream (d) Integrated infrastructure Development Centre, Pukpui (Area: 25.50 acres) Boundary: East - Stream and Private Land West - Stream North - Barren land South - Border Road Task force Road to Kawmzawl (e) Industrial Estate, Chawngta (Area:7,41; acres) Boundary: East - College site and Christian Graveyard West - Private Land North - Sanuksury stream and Privateland South - Forest Department boundary (lake) and Jeep Road to Saizawl.". V. NAGALAND a. Noklak Industrial Growth Centre, Tuensang District (Area : 14.593 Hectares) Boundary : North South East West Nok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Cashar Road (National Highway Number 58) East TeraVillage (b) Growth Centre Lamlai-Napet Location : Village : Lamlai-Napet Block : Sawombung Sub-Division : Imphal East-I District : Imphal East Boundary : North Imphal-Ukhrul Road (State Highway) West LamlaiVillage South KangbachingVillage East NapetVillage and Khema Hills (c) ExportPromotionIndustrial Park Knunuta Chingjih Location : Village : Irengband, Kakching Wairi Block/Sub-Division : Kakching District : Thoubal Boundary : North National Highway 39 and part of IrengbandVillage West Indo Burma Road (National Highway Number 39) South KakchingWairiVillage and part of Khunuta Chingjin East Part of IrengbandVillage and Khunuta Ching (d) Integrated Infrastructure Development Centre Moreh Location : Village : Moreh Block/Sub-Division : Moreh District : Chandel Boundary : North Laiching, Yangoupokpi West and South Khujai Lok and NamphalawChungTeraVillage East Lailok (e) Trade Centre Moreh Location : Village : Moreh Sub-Div : Moreh District : Chandel Boundary : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Area: 50 acres) East - Road (Along to NyorakVillage) West - Road (Along to Daporijo) North - Hills bounded by village land South - Road (Along to Bassar) (b) INDUSTRIAL GROWTH CENTRES Niglok Ngorlung District East Siang Boundary : (Area: 2347867 square metres) East - Leko river West - Niglok Ngorlung village North - SilleRiver South - Road Pasighat to Jonai (c) INTEGRATED INFRASTRUCTURE DEVELOPMENT CENTRES 1. Deomali, Tirap District Boundary : (Area: 180323.5 square metres) East - Nocte Timber Company Primary School West - SurjuRiver and Nallah North - Electrical Colony South -Namsang Nallah, PublicLand 2. Tippi West Kameng District Boundary : (Area: 67.600 square metres) East - Reserved Forest West - River North - Reserved Forest South -Slope Areas 3. Dirang West Kameng District Boundary : (Area: 29.075 square metres) East - Hydel Control Channel West - Road to Mandir Pudung North - PrivateForestPlantation South -Road to Dirang 4. IduliDistrictDibangValley Boundary : (Area: 15 hectares) East - Private Agriculture Land West - PrivateAgricultureLand North - Nallah South -Private Tea Cultivation 5. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise or Deputy Commissioner of Central Excise as the case may be, by the 7th of the next month in which the duty has been paid from the account current. (b) The Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001, during the month under consideration to the manufacturer by the 15th of the next month. Provided that in cases, where the exemption contained in this notification is not applicable to some of the goods produced by a manufacturer, such refund 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 relation to the manufacture of goods cleared under this notification. (c) If there is likely to be any delay in the verification, the Assistant commissioner or Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th of the next month to the month under consideration, and thereafter may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate the same to the manufacture by 15th day of the next month to the month under consideration. In case the credit taken by the manufacturer is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the said account current maintained by him. In case, the credit taken by the manufacturer is less than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; (f) in case the manufacturer fails to comply with the provisions of clause (a) to (e), he shall forfeit the option, to take credit of the amount of duty during the month under consideration, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, in his account current on his own, as provided for in clauses (a) and (c); (g) the amount of the credit availed irregularly or availed of in excess of the amount determined correctly refundable under c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermination of such special rate, stating all relevant facts including the proportion in which the materials 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 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 notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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