| I. VALUE BASED EXEMPTION NOTIFICATIONS FOR
SMALL SCALE SECTOR |
| GE-1. |
Exemption to
first clearances of specified goods upto a value of Rs. 1 Crore, if
CENVAT facility not availed and exemption to goods captively consumed
- Notfn. No. 8/03- CE dated 1.3.2003. |
| Ref: |
For exemption to goods specified under
Notification Nos. 8/03-CE dated 1.3.2003 when
manufactured on job work basis - please see G.E. No.23. |
| Ref: |
For exemption to goods specified under
Notification Nos. 8/03-CE dated 1.3.2003 when
cleared by a manufacturer outside the factory for getting job
work done - please see G.E. No. 24. |
| II. CENTRAL EXCISE EXEMPTION NOTIFICATIONS
UNDER VARIOUS EXPORT PROMOTION SCHEMES |
| |
A. SPECIAL ECONOMIC ZONES: |
| |
B. EOUS, UNITS IN EPZS, STPS OR EHTPS: |
| GE-2. |
Exemption
to specified excisable goods supplied for specific purposes by EOUs, a Software Technology Park or
Electronic Hardware Technology Park Units:
[Notifn. No. 22/03-CE., dt. 31.3.2003] |
| GE-3. |
Concessional
rates of excise duties to certain specified excisable goods produced or manufactured in an EOU,
STP Unit or EHTP Unit and cleared for DTA - Notfn. No. 23/03-CE dated 31.3.2003 |
| GE-4. |
Exemption to
goods produced or manufactured in EOU -Notfn. No. 24/2003-CE., dt. 31.3.2003 |
GE-5. |
Exemption to excisable
goods for use in manufacture of jewellery in a 100% EOU located in Special Export
Oriented Complex at Jhandewalan, New Delhi - Notfn. No. 147/89-CE dated 19.5.1989. |
| |
C. EXEMPTION TO EXPORT GOODS FOR REPAIRS
ETC.: |
| GE-6. |
Exemption
to specified excisable goods when received for carrying out
repairs, reconditioning or reengineering of articles and
exported - Notifn. No. 138/94-CE., dt. 10.11.1994
|
| |
D. EXEMPTION TO EXCISABLE GOODS
SENT FOR TRADE FAIR, EXHIBITION ETC: |
| GE-7. |
Exemption
to all excisable goods sent as exhibits in any international
trade fair or exhibition or sent abroad for demonstration or
carrying out tests or trials - Notifn. 263/79-CE., dt.
22.9.1979
|
| III. EXEMPTION
NOTIFICATIONS RELATING TO GOODS MANUFACTURED IN SPECIFIED
AREAS |
A. North-Eastern States: |
| GE-8. |
Exemption
to specified goods manufactured by Units located in specified
areas of North Eastern States equal to duty of excise
and additional duty of excise paid in cash - Notfn.
No. 32/99 dated 8.7.1999.
|
| GE-9. |
Exemption
to specified goods manufactured and cleared by Units located
in North Eastern States equal to duty of excise and
additional duty of excise paid in cash - Notfn. No.
33/99-CE dated 8.7.1999.
|
| Ref : For effective rates of National
Calamity Contingent duty on Pan masala produced in North
Eastern States - please see Notfn. No.
27/01-CE dt. 11.5.2001 below Chapter 21. |
| GE-10. |
Exemption
to goods falling under sub headings 2401.90, 2402.00,
2404.41, 2404.49, 2404.50 and 2404.99 from all the
duties of excise cleared by the Units in North Eastern
States, if the duty saved isutilised for investments in
North Eastern States - Notfn. No. 8/04-Ce dated
21.1.2004.
|
| GE-11. |
Effective
rates of all types of excise duties on goods cleared by four
specified Refineries of Assam - Notification No.
29/02-CE dated 13.5.2002.
|
| GE-12. |
Omitted |
| GE-13. |
Exemption
to specified goods cleared from a unit located in the States
of Assam or Tripura or Meghalaya or Mizoram or Manipur
or Nagaland or Arunachal Pradesh or Sikkim - Notfn.
No.20/07-CE, dated 25.4.2007.
|
|
B. Jammu & Kashmir: |
| GE-14. |
Exemption
to all goods except cigarettes, cigars, manufactured tobacco
and substitutes thereof, soft drinks and their
concentrate cleared from a unit located in the State
of Jammu & Kashmir equal to duty of excise and
additional duty of excise paid in cash- Notfn. No. 57/02
dated 14.11.2002.
|
| GE-15. |
Exemption
to specified goods manufactured by Units located in specified
areas of Jammu & Kashmir equal to duty of excise and
additional duty of excise paid in cash- Notfn. No.
56/02-CE dated 14.11.2002.
|
| |
C. State of Sikkim: |
| GE-16. |
Exemption
to all goods except as in Annexure I manufactured and cleared
from units located in specified areas in the State of
Sikkim equal to duty of excise and additional duty of
excise paid in cash -Notfn. No. 71/03-CE dated 9.9.2003.
|
| GE-17. |
Exemption
to all goods except as per Annexure cleared from units
located in State of Sikkim equal to duty of excise and
additional duty of excise paid in cash - Notfn.
No. 56/03-CE dated 25.6.2003.
|
| |
D. State of Uttranchal &
Himachal Pradesh: |
| GE-18. |
Exemption
to the all goods except as per Annexure I manufactured by
units located in specified areas in State
of Uttrakhand & Himachal Pradesh -Notfn. No.
50/03-CE dated 10.6.2003.
|
| GE-19. |
Exemption
to certain specified goods cleared from units located in the
State of Uttrakhand or State of Himachal Pradesh
from the whole of the duty of Excise a Additional duty
of Excise - Notfn. No. 49/03-CE dated 10.6.2003.
|
| 19A. Exemption to excisable good falling
within the Tariff item of the First Schedule to the
Central Excise Tariff Act, 1985 - 07/13-CE dated 1.3.2013. |
| |
E. Kutch (Gujrat): |
| GE-20. |
Exemption
to all the goods (except as per Annexure I) manufactured by
units located in Kutch district
of Gujrat equal to duty of excise and additional
duty of excise paid in cash - Notfn. 39/01-CE dated
31.7.2001.
|
| IV. JOB WORK
NOTIFICATIONS: |
| GE-21. |
Exemption
to all the goods (except LDO, HSD and Petrol) used in the
manufactured of final products (other than matches) on
job work basis - Notfn. No. 214/86-CE dated
25.3.1986.
|
| GE-22. |
Exemption
to goods specified under Notification Nos. 8/03-CE and
9/03-CE both dated 1.3.2003 and specified exempted goods
of Chapter 84 when manufactured on job work basis
- Notfn. No. 83/94-CE dated 11.4.1994.
|
| GE-23. |
Exemption
to goods specified under Notification Nos. 8/03-CE and
9/03-CE both dated 1.3.2003 and specified exempted goods
of Chapter 84 when cleared by a manufacturer outside the
factory for getting the job work done - Notfn. No.
84/94-CE dated 11.4.1994.
|
| V. EXEMPTION TO GOODS CAPTIVELY CONSUMED |
| GE-24. |
Exemption
to goods manufactured in a factory on job work for use by
specified undertakings who supply final goods to the
Ministry of Defence - Notfn. No.
70/92- CE dated 17.6.1992.
|
| GE-25. |
Exemption
to goods manufactured in a factory
and captively consumed for the manufacture of
final products, subject to conditions of specified
notifications - Notfn. No. 83/92-CE dated
16.9.1992.
|
| GE-26. |
Exemption
to capital goods and all goods (other than LDO, HSD and
petrol) captively consumed for manufacture of final
products (other than matches) - Notfn. No. 67/95-CE
dated 16.3.1995.
|
| GE-27. |
Exemption
to all the excisable goods captively consumed for
the manufacture of specified goods - Notfn. No.
10/96-CE dated 23.7.1996.
|
| GE-28. |
Exemption
to goods manufactured in a workshop and used within the
factory for repairs and maintenance of machinery
installed therein - Notfn. No. 65/95-CE dated 16.3.1995.
|
| Ref: For exemption to goods of sub-heading
No. 2106.00 and Chapter 24 and captively consumed
for the manufacture of final goods of Chapter 24 please
see Notfn. No. 52/ 02-CE., dt. 17.10.2002 under
Chapter 24. |
| GE-29. |
Exemption
from additional duty of excise leviable under
Section 85 of the Finance Act, 2005 in respect of
goods, captively consumed - Notifn.
No.23/05 CE., dt. 13.5..2005.
|
| VI. EXEMPTION TO GOODS MANUFACTURED IN
GOVT. FACTORIES AND SUPPLIES TO DEFENCE |
| GE-30. |
Exemption
to goods supplied for Defence and other specified
purposes - Notfn. No. 64/95-CE dated 16.3.1995.
|
| GE-31. |
Exemption
to goods manufactured in prison and specified units
of Defence Ministry, shipyard, specified tool
rooms/institutions and Bharat Dynamics Ltd. and
supplied for specified purposes - Notfn. No.
63/95-CE dated 16.3.1995.
|
| GE-32. |
Exemption
to goods produce in Ordnance Factories, Mints and
factories belonging to Central Govt. and intended to be
used by Armed Forces of the Union or by such ordinance
factories - Notfn. No. 62/95- CE dated 16.3.1995.
|
| GE-33. |
Exemption
to all the goods and materials manufactured by M/s. Nuclear
Fuel Complex, Hyderabad - Notification No. 130/94-CE
dated 21.9.1994.
|
| GE-34. |
Exemption
to specified goods manufactured in factories belonging to
State Govt. and intended for use in any of its
department - Notfn. No. 74/93-CE dated 28.2.1993.
|
| VII. EXEMPTION TO
TECHNICAL, EDUCATIONAL AND RESEARCH INSTITUTES |
| GE-35. |
Exemption
to goods produced in a Technical, Educational or Research
Institute during the course of training, experiment or
research - Notfn. No. 167/71-CE dated 11.9.1971.
|
| GE-36. |
Exemption
to specified goods supplied to a Public Funded Research
Institution, University, IIT, IISC, REC or a
non-commercial Institution other than hospital
- Notfn. No. 10/97-CE dated 1.3.1997.
|
| GE-37. |
Exemption
for 3 years to patented goods manufactured by an Indian owned
company, National Lab, Public Funded Research
Institution or University - Notfn. No. 13/99- CE
dated 28.2.1999.
|
| VIII. EXEMPTION TO GOODS
PRODUCED WITHOUT AID OF POWER AND FOR
UNITS IN RURAL AREAS |
| GE-38. |
Exemption
of specified goods produced in a Village Industry and
marketed by KVIC- Notfn. No. 198/87-CE dated 28.8.1987.
|
| GE-39. |
Exemption
to specified goods manufactured in a rural area by specified
manufacturers- Notfn. No. 88/88-CE dated 1.3.1988.
|
| GE-40. |
Exemption
to handicrafts,
scented chunnam, katha, vibhuti,
contraceptives, enamelware, laminated jute bags,
pyrites, fly ash, coke oven and blast furnace
gas, sludge, leather
board, animal drawn vehicles, erasers
and spent fuller's earth - Notfn. No. 17/11-CE
dated 1.3.2011.
|
| GE-41. |
Exemption
to all items of machinery and their components/parts and
pipes required for setting up of water supply plants
- Notfn. No. 3/04-CE dated 8.1.2004.
|
| GE-42. |
Exemption
to all items of machinery and their components/parts required
for setting up of a project for the generation of power
using non-conventional materials
- Notifn. No.33/05-CE., dt. 8.09.2005.
|
| GE-43. |
Omitted
|
| GE-44. |
Exemption
to strips of plastics, parts and components of one day alarm
time pieces, flavouring essences, plaster
of paris moulds and refractory containers used
as inputs in the manufacture of specified final products
- Notfn. No. 221/86-CE dated 2.4.1986.
|
| GE-45. |
Exemption
to all the goods supplied to UN or an
International Organisation for their official
use or for supply to G.O.I. approved projects financed by
them - Notfn. No. 108/95-CE dated 28.8.1995.
|
| GE-46. |
Exemption
to capital goods, components and raw materials cleared for
repair of goods falling under heading Nos. 89.01, 89.02,
89.04, 89.05 (excluding floating or submersible drilling or
production platforms) and 89.06 - Notfn. No. 82/84-CE
dated 31.3.1984.
|
| GE-47. |
Exemption
to waste and parings arising during manufacture of exempted
goods - Notfn. No. 89/95-CE dated 18.5.1995.
|
| GE-48. |
Exemption
to all the goods falling within Schedule to the Additional
Duties of Excise (Textile and Textile Articles) Act
- Notfn. No. 31/04-CE dt. 9.7.2004.
|
| GE-48A. |
Exemption
to all the goods falling within Schedule to the Additional
Duties of Excise (Textile and Textile Articles) Act
- Notfn. No. 30/12-CE dt. 9.7.2012.
|
| GE-48B. |
Exemption
to all the goods falling within Schedule to the Additional
Duties of Excise (Textile and Textile Articles) Act
- Notfn. No. 31/12-CE dt. 9.7.2012.
|
| GE-48C. |
Exemption
to all the goods falling within Schedule to the Additional
Duties of Excise (Textile and Textile Articles) Act
- Notfn. No. 32/12-CE dt. 9.7.2012.
|
| GE-48D. |
Exemption
to all the goods falling within Schedule to the Additional
Duties of Excise (Textile and Textile Articles) Act
- Notfn. No. 33/12-CE dt. 9.7.2012.
|
| NOTIFICATIONS PRESCRIBING
EFFECTIVE RATES OF DUTY ON THE GOODS OF VARIOUS CHAPTERS |
| GE-49. |
Effective
rates of additional duty (in lieu of Sales Tax) on specified
goods of Chapter24 and specified textiles - Notfn. No.
9/96-CE dated 23.7.1996.
|
| GE-50. |
Effective
rates of duties on specified goods of various Chapters
- Notfn. No. 12/12- CE dated 17.3.2012.
|
| GE-51. |
Effective
rates of duty on textile articles falling under Chapters 50
to 63 - Notfn. No. 30/04-CE dated 9.7.2004.
|
| GE-52. |
Effective
rates of duty on textile articles falling under Chapter 50 to
63 Notfn. No. 7/12-CE dt. 17.3.2012.
|
| GE-53. |
Omitted
|
| GE-54. |
Exemption
and effective rate of duty on specified goods - Notfn.
No.20/05-CE, dt.13.5.2005.
|
| GE-55. |
Exemption
to specified goods falling under various chapters
- Notfn. No. 21/05-CE, dt.13.5.2005.
|
| GE-56. |
Exemption
to specified goods falling under various chapters
- Notfn. No. 3/06-CE, dt.1.3.2006.
|
| 57. |
Exemption
to specified goods falling under various chapters
- Notfn. No. 4/06-CE, dt.1.3.2006.
|
| GE-58. |
Exemption
to specified goods falling under various chapters
- Notfn. No. 5/06-CE, dt.1.3.2006.
|
| GE-59. |
Exemption to
specified goods falling under various Chapters
[Notifn. No.6/2006-CE., dt. 1.3.2006
|
| GE-60. |
Omitted
|
| GE-61. |
Omitted
|
| GE-61A. |
Exemption
to goods falling under various chapters - Notfn. No.
1/10-CE, dt. 6.2.2010.
|
| GE-61B. |
Exemption
to goods falling under various chapters - Notifn.
No.1/11-CE,. dt. 1.3.2011.
|
| GE-61C. |
Exemption
to goods falling under various chapters - Notifn.
No.2/11-CE,. dt. 1.3.2011.
|
| XI EXEMPTION
TO CERTAIN GOODS FOR REHABILITATION WORK |
| GE-62. |
Exemption
to certain goods for rehabilitation work in tsunami affected
districts - Notfn. No. 32/05-CE, dt.17.8.2005.
|
| XII EXEMPTION
TO CERTAIN GOODS WHEN CLEARED AGAINST A SERVED
FROM INDIA SCHEME CERTIFICATE. |
| GE-63. |
Exemption
to certain goods when cleared against a served from India
Scheme Certificate - issued under paragraph 3.6.4
of the Foreign Trade Policy: Notfn. No.34/06-CE,
dt.14.6.2006.
|
| GE-64. |
Exemption
on all items of machinary, including prime movers,
instruments, apparatus and appliances, control gear and
transmission equipment and auxiliary equipment and
components, required for initial setting up of a solar power
generation project or facility. Notifn. no. 15/2010-CE., dt.
27.2.2010
|
| XIII EXEMPTION -
MISCELLANEOUS |
| GE-65. |
Exemption
to all goods supplied to the United Nations or an
international organisation for their official use
- Notifn. No.33/10-CE, dt. 19.10.2010.
|
| GE-66. |
Exemption
to waste, parings and scrap arising in the course of
manufacture of goods in respect
of notifin. no. 1/11 or 20/11. - Notifn. No.
27/11-C.E. dt. 31.3.2011
|
| GE-67. |
Exemption
to goods falling under the First Schedule - Notifn. No.
19/13-CE., dt. 23.5.2013.
|
| GE-68. |
Exemption
to Anti Tuberculosis Drugs etc. Notifn. No.30/13-C.E., dt.
29.11.2013
|
| GE-69. |
Exemption
to goods mentioned in Col. 1 of
the Table specified in the Schedule
- Notifn. No. 13/14-CE., dt. 11.07.2014.
|
| GE-70. |
Exemption
to Anti-Malarial drugs, Diagnostics and Medical
Products. Notifn.
No.23/14-C.E., dt. 21.11.2014.
|
| GE-71. |
Exemption
to all goods falling under the First Schedule to the Central
Excise Tariff Act, 1985 for relief and rehabilitation of
the people affected by the floods in the State of Jammu
and Kashmir. Notifn. No.25/14-C.E., dt.11.12.2014.
|
| GE-72. |
Exemption
to goods specified in the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985
- Notifn. No.18/15-C.E., dt. 1.4.2015.
|
| GE-73. |
Exemption
to goods specified in the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985
- Notifn. No.20/15-C.E., dt. 8.4.2015.
|
| GE-74. |
Exemption
to goods specified in the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985
- Notifn. No.21/15-C.E., dt. 8.4.2015.
|
| GE-75. |
Exemption
to goods required for National AIDS Control Programme funded
by Global Fund to fight AIDS, TB and Malaria(GFATM)
- Notifn. No.33/15-C.E., dt. 10.6.2015.
|
