TMI BlogIndustrial Growth Centres/Industrial Infrastructure/EP Indl. Parks, etc. Units - Exemption from Excise DutyX X X X Extracts X X X X X X X X Extracts X X X X ..... , Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate, or Scheme Area, as the case may be, specified in Annexure - II appended hereto, 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 by the said unit.] 2 [2. The duty payable on value addition shall be equivalent to the amount calculated as a percentage of the total duty payable on the said excisable goods of the description specified in column (3) of the Table below (hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as are given in the corresponding entry in column (2) of the said Table, 3 when manufactured starting from inputs specified in the corresponding entry in column (5) of the said Table in the same factory, at the rates specified in the corresponding entry in column (4) of the said Table: 4 TABLE S.No. Chapter of the First Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Crude palm kernel, coconut, 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. 2A 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. 2B The exemption cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the credit has been so taken; (e) the Assistant Commissioner of 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 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 2 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 correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the preceding financial year: Provided also that a manufacturer that commences commercial production on or after the 1 st day of April, 2008 may file an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, for the fixation of a special rate not later than the 30 th 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 6 three 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 wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, as the case may be: Provided that in cases where the application referred to in sub-paragraph (1) had already been filed prior to the 10 th day of June, 2008, 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 1 st day of April, 2008. 8 (5A) A manufacturer who commences commercial production on or after the 1 st 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, 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 payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacturer shall produce a certificate, from General Manager of the concerned District Industries Centre to the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, to the effect that the unit has created such additional regular employment. Explanation : for the purposes of this notification, - (a) base employment limit means maximum number of regular employees employed at any point of time, by the concerned industrial unit, during last five years; (b) regular employment shall not include employment provided by the industrial unit to daily wagers or casual employees; (c) new investment shall not include investments which are used for paying off old debts or making payments for the plant or machinery installed prior to the 14th day of June 2002, or paying salaries to the employees. 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. 17 [5. The exemption contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... min, 2582-min. Srinagar Khanmoh Industrial Estate Khanmoh, Phase II (SIDCO) 2533, 2560, 2537, 2516, 2515, 2514, 3720/2509, 3308/2509, 3300/2511, 2512, 2508, 2510, 3303/2511, 3305/2511, 3623/2556, 3625/2556, 3624/2384, 2385, 2386, 2388, 2383, 2382(Misc)3694/2559, 2539, 3695/2562, 3696/, 2562 Srinagar Khanmoh 3. Industrial Estate Bagh-e-Ali Mardan Khan (DI) 2653-min Srinagar Soura 4. Industrial Estate, Shalteng (SIDCO) 1298/602, 600 Srinagar Parimpora 5. Industrial Estate Zainakote (SICOP) 116, 117, 118, 119, 126, 127, 128, 1131/125, 137, 144, 1129/139, 140, 136, 138, 1133/121, 1135/135, 120, 142, 123, 143, 122, 124, 1134/151, 1132/, 125, 129, 130, 131, 132, 133, 134, 1136/135, 1130/139, 1121/145, 1122/145, 146, 147, 148, 149, 150, 151, 152, 157, 158, 159, 160, 171, 911/172, 912/172, 914/172, 1180/915/172, 1181/915/172, 173, 913/172, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Madhawan Khunmoh 1607-min Srinagar Khunmoh 2. Tulpuh-khunmoh 2070-min, 2071-min Srinagar Khunmoh 3. Suman Khunmoh 3652/220, 2181, 1815/2600, 3521/2182, 2598, 3817/2600, 2186, 3906/2600, 2818/2599, 3814/2800, 3237/2183, 2615, 2917/2600, 3904/2600, 2599, 2865/2599, 3651/2201, 2913/, 2599, 3091/2600, 2180, 2816, 2600, 3090/2600, 2184, 2864/2599, 2681/2600, 2187, 3092/, 2600, 2188, 2591, 2593, 2202, 2594, 2597, 3097/2600, 2601/2608, 2821, 2599, 2609, 2611, 3096/2600, 2612, 2613, 2185, 3881/2614, 2160, 3238/2183, 3522, 2182 Srinagar Khunmoh 4. Chanthan, Gulabpora/Lar 59-min, 60-min, 56-min, 61-min, 62-min, 54-min, 10-mi n, 15-min, 57-min. Gander -bal Lar (II) DISTRICT BUDGAM (A) Existing industrial Estates run by Directorate of Industries and Commerce, SICOP SIDCO S.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59, 484/259, 256, 258, 483/259, 485/264, 263, 498/271, 487/265, 490/266, 490/266, 492/267, 494/268, 491/266, 276, 268, 271, 165, 167, 303, 303, 311, 387/154, 301, 477/400/283, 472/277, 477/400/283, 315, 256, 256, 315, 272, 279, 282, 289/266, 155, 56, 302, 486/264, 288/265, 399/283, 285, 306, 304, 304, 305, 269, 496/270, 497/270, 293/267, 196, 251, 479/284, 478, 284, 480/284, 481/284, 473/400/283, 469/277, 470/277, 471/277, 474/400/283, 475/400/283, 476/400/283, 256, 257, 258, 483/259, 484/259, 256, 258, 483/259, 485/264, 263, 276, 268, 278, 356/154, 157, 320, 249, 250, 300, 164, 165, 280, 365/296, 500/296, 501/296, 457/456/255, 503/298, 528/452/299, 503/298, 239, 241, 466/252, 293/290, 308, 235, 466/252, 308, 526/450/286, 518/438/236, 242/238, 458/450/255, 446/260, 517/436/281, 528/452/299, 444, 244, 443/244, 413/192, 415/193, 453/308, 451/299, 547/452/299, 525/450/286, 449/286, 445/260, 435/281, 414/192, 416/193, 502/298, 520, 454/308, 414/238, 441/238, 516/436/281, 282/290, 533/465/252, 524/450/286, 529/454/308, 534/465/252, 525/465/252, 535/465/252, 356/154, 157, 320, 249, 250, 300, 164, 165, 280, 265/296, 500/296, 501/296, 357/456/285, 503/298, 528/452/299, 503/298, 239, 241, 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bandipore (B) New locations proposed for notification S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Match Factory Baramulla 1, 2, 2/1, 2/2, 3, 3/1, 4, 12, 339, 340, 341, 345, 343, 346, 347, 348 Baramulla Dewanb agh 2. Sopore 18, 5, 9-min Sopore Sopore (IV) DISTRICT ANANTNAG (A) Existing industrial Estates run by Directorate of Industries and Commerce, SICOP SIDCO S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Anantnag (D.I.) 1080/637, 638, 653/639, 912/1634, 1160/634, 1022/616, 615, 614, 113, 114, 4934/315, 4935/115, 116, 117, 118.00 Anantnag Sadiqabad, Anantnag 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries and Commerce, SICOP SIDCO S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Pulwama (D.I) 194, 195, 198, 199/1, 201-min, 202-min, 209-min, 208, 212, 200, 213-min Pulwama Pulwama 2. Chatpora (D.I) 150-min, 151, 152, 153-min, 154, 155, 156, 157-min, 158, 159, 160, 161, 162, 163, 204, 205, 206, 207, 208, 209, 210, 211, 310, 308-min, Pulwama Pulwama 3. I/E Shopian (D.I) 441/123, 442/`124, 443/125, 127, 464/128, 444/148, 149, 445/130, 448/138, 4450/139, 4 53/140, 454/14, 455/142, 456/144, 581/144. Shopian Shopian 4. Lassipora (SIDCO) 1, 3, 4, 5, 6, 7, 8, 9, 316/43, 342/329, 316/43, 343/329, 316/43, 346/329, 316/43, 348/329, 316/43, 354/, 329, 316/43, 387/329, 316/43, 388/329, 316/43, 38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/2193, 2339/2193, 2397/2193, 2193/1, 2192, 3862/2193, 2190, 2196, 2197, 2197/1, 2769/2198, 2768/2198, 2778/2199, 2202/2199, 2200, 2201, 2202, 2203, 22, 22, 03, 2204, 2205, 27, 47, 27/12206, 2207, 2207/1, 2207/2, 2208, 2209, 2210, 2210/1, 2211, 2212, 2213, 2214, 2210, 2210/1, 2215, 2215/1, 2215/1, 2216, 2217, 2218, 2219, 278, 2220, 47777, 2221, 2222, 2225, 2226, 2227, 4776, 4203/2228, 2229, 2243, 2244, 2245, 2246, 2247, 2248, 2249, 2250, 2251, 2252, 2253, 2254, 4353/2252, 2258, 2259, 2260, 2261, 2262, 2264, 2265, 2266, 2266/1, 2266/2, 3955/2266, 2267, 2267, 2268, 2279, 2280, 2281, 2282, 2283, 2284, 3810, 3712, 2280, 3811, 2286, 2288, 370-min, 371-min, 2764, 380, 383-min, 384-min, 386-min, 2764, 387, 385, 381, 2763, 2764, 2764, 2766, 763, 2763, 387-min, 2611, 2517/1649 Pampore Pampore 2. Khrew 371, 370, 380, 383, 384, 386, 385, 381, 373, 378, 390. (Khyber Agro/Gas) Pampore Khrew (VI) DISTRICT KUPWARA (A) New locations proposed for notification S.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. GangyalGovernmentLand 396, 428-min and 126-min Jammu Gangyal 2. GangyalPrivateLand 13 [422], 8-m, 13-m, 15-m, 16-, m, 17-m, 52, 87-m, 110, 114, 115, 117, 118, 119 299, 300-m, 301-m, 309, 445-m, 448-m, 450, 453, 465, 465-m, 465/1, 524, 545 726, 728, 732, 736, 737, 738, 739, 779, 797-m, 803-m, 849, 850-m, 862 886, 887, 892-m, 852, 936, 159, 9, 13 [482], 68, 26 to 30, 498/1, 549, 390-min 402, 471, 14, 413, 414, 70, 12-m, 13-min, 12-min, 389, 116, 65/428, 428, 428-min, 635/1, 427, 500, 1196-min, 1196-min, 398, 398-min 399, 882, 883, 892, 515-m, 517, 517/2, 463, 457, 933, 358/2, 88, 68-m, 72-m, 851, 367 to 382, 385 to 391, 397, 398 to 404, 851, 797, 863, 892, 850, 852, 740 to 778, 499 Jammu Gangyal 3. Birpur 1643 to 1645, 1646-min, 1653-min, 1654-min, 1655, 1656, 1670, 1678, 1690, 212 to 216, 131, 131-min, 1680, 1688, 1690, 1691, 1703, 1706, 1697, 1705, 1734, 98 m/25, 1689, 1692, 1707, 65/428, 180, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1182, 1181 to1183, 1181-min, 1182-min, 1184-min, 1189-min, 1190, 1191, 1192-min, 1193-min, 1196-min, 1199, 1200, 1200-min, 1224 to 1226, 1228 to1236, 1237 to1239, 1243 to1251, 1241, 1242, 1244-min, 1251-min, 1240, 1252-min, 1253-min, 1253. 1248-min, 1255, 1257, 1257-min, 1258, 1260, 1261, 263, 1264, 1243-min, 1252, 1254, 1256, 1259, 1262, 1265 to 1267, 1855/1268, 1269 to1274, 1277, 1257/1268, 1277-min 1268, 1263-min, 1856/1298, 1269, 1270 in, 1275, 1722to 1726, 1747/1717, 1724-min, 1725-min, 1728, 1728-min, 1729-min, 1729, 1729-min, 1732, 1732-min, 1923, 1959, 1263 Samba Bari Brahamana 2. SIDCO Industrial Complex Bari Brahmana or E.P.I.P. Kartholi or Village Kartholi or Village Birpur 300, 301/1, 313, 321, 321/1, 322, 323, 311, 315, 315-min, 316 to350, 351, 355, 358, 360, 365, 365-min, 363-min, 366, 366/1, 367, 367/1, 368, 369/1, 369-min 371to379, 379/1, 380 to 398, 400 to 403, 404, 404-min, 405, 407to409, 452, 454, 454/1 , 455, 464, 475, 475-min, 476 to 491, 476-min, 477-min, 479-min, 480-min, 481-min, 483-min, 487-min, 488-min, 521, 522 to 539, 522-min, 523-min, 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, 134-min, 135, 136-min, 137-min, 138 min 174-min, 198-min, 199, 202-min, 297-min, 164 min (f) Village Karandi Samba 1 to 11, 18-min, 115/12, 13, 14, 19, 20, 21-m, 23-min 25-min, 28, 29, 30-min, 31 to 34, 36-m, 15, 16, 17 (g) Village Ramnagar, Samba 191-min, 195-min, 760-min/ 198/499, 761-m/200/201 202 to 205, 206 -min, 207, 764/647/651, 764/653- 656, 764/654-209, 765/209-639, 765/642-641 765/650-m, 796-M/612/640, 796-m/646/220, 796-m/645/613, 796-m/227/225, 766/210-640 766/642-644, 766/645, 767-min/212-215, 767-m/221- 210, 767-m/223 , 768-m/211-217, 768-m/220, 211, 213 min, 680/681/682/222, 770/224/228, 771/229, 772/228, 229, 252, 253-m, 261-min, 263-min, 303-min, 304, 305 (h) Village Rakh Ambtalli, Samba 71-min, 72-min, 73, 74-min, 76-min, 77-min, 78-min 79 to 82, 83-m, 85-m, 86-m, 87-m, 88-m, 89, 90, 603/91, 604/91, 95 to 140, 295to 304, 305 -M, 306-Min, 307 to 310, 311-min, 327-min, 328-min, 329-min330-min, 333-min 334, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (E) Areas to be notified as extension of existing industrial units S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Kartholi 64, 64-min, 132 to 162, 247, 125 to 131, 248 to 252, 7 to 12, 718 to 807, 845 Samba Bari Brahamana 2. Smailpur 799, 806, 812, 813, 820, 821, 841, 852, 845 Samba Bari Brahamana 3. Meen Sarkar 950 to 1227, 100 to 593 Samba Bari Brahamana 4. Yak More/ Raiya More 3227, 3235, 1429 to 1481, 1456, 4112 5. Parmandal/ Kalu Chak/ Rakh Rajpura 30-m, 100-m, 162-m, 167-m, 349-m, 346, 351-m, 366, 95, 251, 377, 378, 380 to 384, 388, 398, 399, 401, 405, 410, 20 to 38, 511/387, 366, 98m/25, 25/98m Samba Vijaypur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Badyal Brahamana 465 to 468, 477, 490, 491, 600, 600/1, 606, 607, 668/1670, 673, 676/1, 672, 678, 679, 742, 743, 744, 745, 741, 751, 752, 752/1, 753, 700, 754, 758, 760, 766, 770, 771, 771/1, 772 RS Pura RS PUra 4. Baspur Banglow 125-min RS Pura RS Pura 5. Gagian/Mill Area 251-min, 252-min, 108, 109 RS Pura RS Pura 6. Jindlahar 139 to 145 RS Pura RS Pura 7. Rangpur Sidhray 566, 725-min, 713, 727 RS Pura RS Pura 8. Sunderpur 31, 32, 37, 358/52-min, 84, 85, 76 RS Pura RS Pura 9. Chack Mohd. Yar 735, 755, 737, 743, 721, 729 RS Pura RS Pura 10. Bhalesar 338/280 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amana 1-748 Hiranagar Hiranagar 6. Chadwal 1-582 Hiranagar Hiranagar 7. Nenath (Umanan) 1-1878 Hiranagar Hiranagar (B) Existing locations run by the Directorate of Industries and Commerce S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Industrial Estate Kathua 114/7, 88/3, 46, 47, 61/30, 32, 39, 40, 118/46, 595/m, 596/m, 2m, 15, 43/18, 45m, 16, 5m, 4, 6/m, 14m, 13m, 49/18m, 42, 47, 44, 3m, 3m, 9, 195/119m , 194/119m, 1, 8m, 200/120m, 207/121m, 169/112m187/115m, 188/155, 172/112m, 117/41m, 116/40m, 196/111, 205/121m, 206, 121, 197, 119. 198/120m, 191 Kathua Kathua 2. Industrial Estate, Hiranagar 1-684 Hiranagar Hiranagar 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Taraf Manjli 1494/33, 1494/34, 1505/41min, 1511/64min, 65 Kathua Kathua (E) Additional areas which are to be notified as commercial areas on private land S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Nihalpur 1-387 Kathua Kathua 2. Padyari 1-437 Kathua Kathua 3. Airwana 1-177 Kathua Kathua 4. Chak Skatta 1-275 Kathua Rajbagh 5. Tarore 1-626 Kathua Rajbagh 6. Hamirpur 1-783 Kathua Rajbagh 7. Chak Nathal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B) Existing Industrial locations S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Panthal Industrial Area(Mineral Water) 271, 272, 273 Reasi Panthal (Kun-Kanlan)Katra 2. Kashirah Industrial Area(Silk Reeling) 27, 35, 53, 42 Udhampur Kashirah, Udhampur 3. Babbar Industrial Rea(Amba Cement) 94 Reasi Babbar Rasslian, Reasi (C) Identified industrial locations proposed for notification S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. IID Battal Ballian, Udhampur (Industrial Estate SICOP) 669-M, 854-M, 672-M, 853-Min, 850-Min, 846-Min, 848-Min, 847-Min, 845-Min, 843-Min, 834-Min, 840-Min, 839-Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day of the next month in which the duty has been paid (b) The Assistant Commissioner of Central Excise 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 utilization of CENVAT credit under the CENVAT Credit Rules, 2002, during the month under consideration to the manufacturer by the 15th day 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 of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th day of the next month to the month under consideration, and thereafter may adjust the amount of refund by such amount as may be n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of 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 correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All goods 15 10. 76 All goods 36 11. 85 Electric motors and generators, electric generating sets and parts thereof 31 12. Any chapter Goods other than those mentioned above 36: 5. Has been substituted vide Notification No. Supra before it was read as, (1) Notwithstanding anything contained in paragraph 2, the manufacturer shall have the option not to avail the rates 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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