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31st March, 2003

Notification No. 24 /2003 - Central Excise

            In exercise of the power conferred by sub-section (1) of section 5A of Central Excise Act, 1944, (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 ( 58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles ) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby,-

(a)         exempts all excisable goods produced or manufactured in an export oriented undertaking from whole of duty of excise leviable thereon under section 3 of Central Excise Act, 1944 ( 1 of 1944) and additional duty of excise leviable thereon under section 3 of Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and additional duty of excise leviable thereon under the section 3 of Additional duty of Excise (Textiles and Textile Articles)Act, 1978 (40 of 1978):

Provided that the exemption contained in this notification in respect of duty of excise leviable under section 3 of said Central Excise Act shall not apply to such goods if brought to any other place in India;

(b)         rescinds the notification Nos. 125/84- Central Excise, dated the 26th May 1984 ( G.S.R. 403(E), dated the 26th May, 1984), 127/84 Central Excise dated the 26th May 1984 ( G.S.R. 405(E), dated the 26th May, 1984) and 55/91-Central Excise, dated the 25th July, 91 (G.S.R. 389 (E), dated the 25th July, 1991).

2.             This notification shall come into force on the 1st day of April, 2003.

The principal notification No. 55/91 Central Excise dated the 25th July 1991 was issued vide GSR 389, dated the 25th July, 1991.

D. S. Garbyal
Under Secretary to The Government of India

F. No. 305/45/2003-FTT