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General Exemptions - Central Excise Tariff

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.