Attention of the Trade is invited to Notification No.39/2001-CE dated 31.7.2001 giving exemption to the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than goods specified in the Annexure appended to the said Notification and cleared from a unit located in Kutch District of Gujarat from so much of duty of Excise or the additional duty of Excise, as the case may be leviable thereon under any of the specified Acts as equivalent to the amount of duty paid by the manufacturer of goods other than amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001. The exemption shall apply for a period not exceeding 5 years from the date of commencement of commercial production by the unit.
However, for a unit having an original value of investment of Plant and Machinery installed in the factory below Rs.20 crore on the date of commencement of commercial production in that unit, the exemption contained in the said Notification shall apply only for the first clearances upto an aggregate value not exceeding twice the value of such investment from the date of commencement of commercial production in each year.
For exact provisions, text of the original Notification as published in the Gazette of India -Extra Ordinary may be referred to.
In order to avail of the exemption under the said Notification, the manufacturer shall produce a Certificate from a Committee consisting of Chief Commissioner of Central Excise, Vadodara and the Principal Secretary to the Government of Gujarat, Department of Industry, to the effect that unit in respect of which exemption is claimed is a new unit and has been set up during the period starting from 31ST DAY OF JULY,2001 AND ENDING ON 31st July.2003. In addition, the aforesaid Committee has to satisfy itself and confirm the original value of investment in Plant and Machinery installed in the factory on the date of commencement of commercial production in the unit as per the said Notification.
It is clarified that for the purposes of the said Notification :-
(i) A change in the name or in
the nature of ownership or a change in location of an existing unity would not
entitle anyone for treatment as a "new" industrial unit.
(ii) The expression "set-up on or after the date of publication of this Notification
in the Official Gazette" shall mean that any civil construction work on its
factory premises and any installation of Plant and Machinery therein commences
only on or after the date of publication of the said Notification in the Official
Gazette.
In order to give effect to the Notification, a Committee consisting of the undersigned and the Principal Secretary to the Government of Gujarat Department of Industry, has been formed with Additional Commissioner, Central Excise in the Office of the Chief Commissioner, Central Excise, Vadodara as Secretary to the Committee. All correspondence in this regard is required to be made on the address of the office of the Chief Commissioner of Central Excise, Vadodara.
Any unit proposing to avail of the exemption under the said Notification is required to submit a Declaration to the Office of the Chief Commissioner of Central Excise in the following format duly evidenced by a certificate by the Department of Industries, Government of Gujarat as provided here in below:-
DECLARATION
(1). I/We propose to avail of exemption available to a new unit located in Kutch District of Gujarat under Government of India, Ministry of Finance (Department of Revenues)'s Notification No.39/2001-Central Excise dated 31st July, 2001.
(2). I/we hereby affirm that the unit named _______________________________ at ______________________________________ (address) is new unit as prescribed in the aforesaid Notification and it does not involve any change in the name or in the nature of ownership or a change in location of an existing unit.
(3). I /We further affirm that civil construction work on the factory premises of the new mentioned above for which the exemption is claimed and any installation of Plant and Machinery therein, has commenced only on _______(actual date to be mentioned).
(4). I/We further affirm that the original value of investment in Plant and Machinery installed in the aforesaid factory as on the date of commencement of commercial production in the factory is Rs._____________(Rupees in words) only. In proof of the said value, a certificate (in original) from Department of Industry, Government of Gujarat, is enclosed.
(5). I/We affirm that the information furnished above is true and complete to the best of my/our knowledge and belief.
Signature of the Applicant :
Name of New Unit :
Full Address of the unit :
This Trade Notice is being issued with the concurrence of Shri L Mansingh, IAS, Principal Secretary, Industries and Mines Department, Government of Gujarat, Gandhinagar (Gujarat).
All Association of Trade and Industry/Chambers of Commerce and ember of RACs/PGCs and others concerned are requested to give wide publicity to this Trade Notice.
F.No.IV/16-72/CCO/2001.
Sd/-
(J.N.NIGAM)
Chief Commissioner, Central Excise, Vadodara.
Dt. 23.8.2001