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Seeks to exempt excise duty on Articles of jewellery and goods falling under heading 8607
May, 11th 2012

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

 New Delhi, the 8th May, 2012

Notification No. 23 /2012-Central Excise

 

            G. S. R.     (E).-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling within the Heading of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, and subject to the relevant conditions, if any, specified in the corresponding entry in column (5) of the Table aforesaid:

Table

 

S.No.

Heading of the First

schedule

Description of goods

Rate

Condition

(1)

(2)

(3)

(4)

(5)

1.

7113

Articles of jewellery

Nil

-

2.

8607

All goods

Nil

If,-

(i) manufactured by a factory belonging to the Central Government; and

(ii) the said goods are intended for use by any department of the Central Government

 

[F.No.334/1/2012-TRU]

 

 

 (Raj Kumar Digvijay)

Under Secretary to the Government of India

 
 
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