Excise Exemption Notification- Wind Mill Energy

1st March, 2002
Notification No. 6/2002-Central Excise
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 excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, -
(a) from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and
(b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,
subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table:
Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S.Nos. 65, 66, 67 and 68 of the said Table on or after the 1st day of April, 2002:
Provided further that nothing contained in this notification shall apply to the goods specified against S. Nos. 193, 195, 199 and 200 of the said Table on or after the 1st day of March, 2005.
Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified:-
Table
S. No.
Chapter or heading No. or sub-heading No.
Description of goods
Rate under the First Schedule
Rate under the Second Schedule
Condition No.
(1)
(2)
(3)
(4)
(5)
(6)
1.
09.02
Green Tea
Nil
-
-
2.
1103.00
Tapioca starch, Maize Starch
Nil
-
-
3.
13
Lac
Nil
-
-
4.
13
Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha systems
Nil
-
-
5.
1301.10
Compounded Asafoetida, commonly known as ‘heeng’
Nil
-
-
6.
1703.90
All goods, for use in the manufacture of goods other than alcohol
Nil
-
-
7.
1901.19
Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government
Nil
-

1

8.
20, 21 or 22
Ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines
Nil
-
-
9.
2001.10
All goods
Nil
-
-
10.
2103.10
Sauces, ketchup and the like and preparations therefor
Nil
-
-
11.
2104.10
Soups and broths and preparations therefore
Nil
-
-
12.
21.06
All goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion:
Provided that –
(a) no other goods falling under heading No. 21.06 are manufactured in the same factory, and
(b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06
-
Nil
-
13.
2108.10
Preparations of a kind used in the manufacture of aerated waters, if supplied directly to a bottling plant (other than vending machines)
-
Nil
-
14.
2108.99
Sweetmeats (known as ‘misthans’ or ‘mithai’ or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad
Nil
-
-
15.
2201.20 or 2202.20
Aerated waters prepared and dispensed by vending machines
Nil
Nil
-
16.
2202.40
All goods
Nil
-
-
17.
24.04



Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year
Nil


-


-


18.
2404.99
Tobacco, used for smoking through "hookah" or ‘chilam’, commonly known as "hookah" tobacco or ‘gudaku’
Nil
Nil
_
19.
2502.29
All goods manufactured in,-
(I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and the total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes;
(II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes
Rs. 200 per tonne
-
2
20.
2504.21 or 2504.31
Marble slabs and tiles cut or sawn in India in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power
Rs. 30 per square metre
-
-
21
26.01 to 26.17
Ores
Nil
-
-
22
27
Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia
Nil
-
4 and 5
23
27
Naphtha used in a fertiliser plant during shut-down and start-up periods
Nil
-
4 and 5
24
27
Naphtha and Natural Gasoline Liquid intended for use -
(i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of Heavy Water in such plants;
(ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for the manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tuticorin for the manufacture of Heavy Water in such Plants
Nil
-
4 and 5


25
27
Naphtha when supplied to the power plants specified in List 1
Nil
-
3
26
27
Furnace oil intended for use as feedstock in the manufacture of fertilizers
Nil
-
4 and 5
27
27
Bio-gas
Nil
-
-
28
27
Lean gas obtained from natural gas
Nil
-
-
29
27
Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned by or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy, except those who produce electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings
Nil
-
4 and 5


30
27
Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of the First Schedule, intended for use as feedstock in the manufacture of fertilizers
Nil
-
4 and 5


31
27 or 28
Synthesis gas, if used in the manufacture of Heavy Water
Nil
-
-
32
27.10
Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery
Explanation.- For the purposes of the exemption -
(a) the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under rule 20 of the Central Excise Rules, 2002 or a warehouse, as the case may be;
(b) "warehouse" means a warehouse approved under rule 20 of the Central Excise Rules, 2002.
Nil
-
6
33
27.11
Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquified Petroleum Gases (LPG) were received
Explanation.- For the purposes of the exemption, the amount of Liquified Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquified Petroleum Gases received by the factory manufacturing propylene the quantity of Liquified Petroleum Gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, from which such Liquified Petroleum Gases were received.
Nil
-
-
34
27.11
Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are received
Explanation.- For the purposes of this exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under rule 20 of the Central Excise Rules, 2002, which supplied the said gases.
Nil
-
-
35
2711.21
Natural Gas
Nil
-
-
36
28
Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilizers
Nil
-
5
37
28
Steam
Nil
-
-
38
28
Sulphuric acid used in a fertiliser plant for demineralisation of water
Nil
-
-
39
28
Ammonia used in a fertiliser plant in refrigeration and purification process
Nil
-
-
40
28
Ammonium chloride and manganese sulphate intended for use-
(a) as fertilisers; or
(b) in the manufacture of fertlisers, whether directly or through the stage of an intermediate product
Explanation.- For the purposes of this exemption, "fertilisers" shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.
Nil
-
-
41
28
Gold potassium cyanide, manufactured from gold and used in the electronics industry
16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods
-
-
42
28
Potassium iodate
Nil
-
-
43
28
Gold potassium cyanide solution used within the factory of production for manufacture of zari
Nil
-
-
44
28
Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery
Nil
-
-
45
28
Thorium oxalate
Nil
-
-
46
28 or 29
All chemicals used in the manufacture of centchroman
Nil
-
-
47
28 or 29
The bulk drugs specified in List 2
Explanation.- For the purposes of this notification, the expression "bulk drugs" means any pharamaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation.
Nil
-
-
48
28 or 29
The goods specified in List 3, used for the manufacture of bulk drugs specified in List 2
Nil
-
5
49
28, 29 or 30
Anaesthetics
Nil
-
-
50
28 or 38
The following goods-
(a) Supported catalysts of any of the following metals, namely:-
(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium;
(b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely:-
(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi)Iridium (vii) Osmium (viii) Ruthenium.
16% of the value of material, if any, added and the amount charged for such manufacture
-
-
51
28 or 38
Silicon, in all forms
Nil
-
-
52
2808.10 or 2809.00
All goods used in the manufacture of fertilizers
Nil
-
5
53
29
2-Cyanopyrazine
Nil
-
-
54
28, 29 or 30
The bulk drugs or formulations specified in List 4
Nil
-
-
55
30
Desferrioxamine injection or Deferiprone
Nil
-
-
56
30
Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment
Nil
-
-
57
30
Formulations manufactured from the bulk drugs specified in List 2
Explanation.- For the purposes of this notification, the expression "formulation" means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply.
Nil
-
-
58
31
All goods, other than those which are clearly not to be used-
(a) as fertilisers; or
(b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product.
Nil
-
-
59
32
Wattle extract
Nil
-
-
60
32
Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments
Nil
-
-
61
32.04 or 38.09
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles
Nil
-
-
62
33
Henna powder, not mixed with any other ingredient
Nil
-
-
63
33.06
Tooth powder
Nil
-
-
64
3401.11, 3401.12 or 3401.19
Soap, if manufactured under a scheme for the sale of Janata soap
Nil
-
7
65
3605.10 or 3605.90
Matches, in or in relation to the manufacture of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely:-
(i) the process of giving -
(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or
(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;
(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes or veneers or cardboards;
(vi) affixing of the central excise stamps; and
(vii) packaging,
and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.
Rs. 2.00 per hundred boxes/ packs




-




















8




















66
3605.10 or 3605.90
Matches, in or in relation to the manufacture of which none of the following mechanical processes is ordinarily carried on with the aid of power, namely:-
(i) the process of giving -
(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or
(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;
(ii) frame filling;
(iii) dipping of splints in the composition for match heads;
(iv) filling of boxes with matches;
(v) pasting of labels on match boxes or veneers or cardboards;
(vi) affixing of the central excise stamps; and
(vii) packaging,
and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.
Re. 1.00 per hundred boxes/packs



-





















8




















67
3605.10 or 3605.90
Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.
Re. 0.50 per hundred boxes/packs
-




9


68
3605.10 or 3605.90
Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption packed in boxes of 50 matches each
Explanation.- Excise duty for matches packed in boxes containing any number other than 50 matches shall be calculated on pro-rata basis.
Rs. 3.00 per hundred boxes/ packs
-



-


69
38
Concrete mix manufactured at the site of construction for use in construction work at such site
Nil
-
-
70
38.22
Chemical reagents
Nil
-
10
71
39







ANNEXURE
Condition No.
Conditions
1.
If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.
2.
(i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner , as the case may be, for his satisfaction in this regard.
(ii) The exemption shall be applicable upto a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clearances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 350 per tonne shall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes.
(iii) The exemption under this notification shall not be applicable to, -
(a) cement manufactured from such clinker which is not manufactured within the same factory; and
( b) cement bearing a brand name or trade name (whether registered or not) of another person.
Explanation.- For the purposes of condition (iii), "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
3.
If, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate to the effect that the Liquefied Natural Gas (LNG) terminal which is to supply LNG to the power project for which the supply is being made, has not been commissioned.
4.
The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the Table.
5.
Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
6.
The Commissioner of Central Excise, having jurisdiction over the refinery, permits the kerosene to be cleared to the said warehouse for the purpose of this exemption on such conditions as he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon.
7.
If,-
(i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in this behalf by the Government of India in the Ministry of Consumer Affairs, Food and Public Distribution (Department of Food and Public Distribution);
(ii) sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Food and Public Distribution under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Commerce and Industry (Department of Industrial Policy and Promotion).
8.
If,-
(i) bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased, by thirty five paise per hundred boxes;
(ii) the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50s:
Provided that an officer not below the rank of Assistant Commissioner of Central Excise, having jurisdiction, is satisfied that the sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than twenty lakh rupees.
Explanation.- While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.
9.
The exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year do not exceed 150 million matches and also subject to the following other conditions, namely:-
(i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches;
(ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches:
Provided that -
(a) where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches;
(b) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches:
Provided further that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer’s label which is approved by the Central Excise Officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the corresponding entry in column (4) of the Table.
Explanation.- For the purpose of the matches mentioned in column (3), against S. No. 67 of the said Table,-
(1) no process other than the mechanical process employed for -
(a) filling of boxes with matches;
(b) dipping of splints in the composition for match heads;
(c) frame filling;
(d) affixing of central excise stamps;
(e) packing;
(f) the process of giving -
(i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or
(ii) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper,
(g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on with the aid of power;
(2) any other manufacturer referred to in the second proviso shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely:-
(i) such clearances exceed 150 million matches during the financial year;
(ii) such clearances during the preceding financial year had exceeded 150 million matches;
(iii) such production of matches in a calendar month during the financial year exceeds 15 million matches;
(iv) any process mentioned in clause (1) above is ordinarily carried on with the aid of power.
10.
If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances.
Explanation.- For the purposes of this condition,-
(a) "narcotic drugs" and "psychotropic substances" shall have the meanings respectively assigned to them in clause (xiv) and clause(xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985;
(b) "kits for testing narcotic drugs and psychotropic substances" means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri , including test tubes droppers, test plates and similar other accessories supplied with such kits.
11.
If the unexpanded polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking –
(a) to produce a certificate from the Ministry of Health and Family Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase or within such extended period as the proper officer may allow; and
(b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein:
Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal,-
(i) intimate to the Central Excise Officer the circumstances leading to such sale or disposal; and
(ii) pay the duty which would have been levied thereon but for the exemption contained in this notification:
Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.
12.
If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters "ADV" on it.
13.
If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the First Schedule.
14.
(1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, upto first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2001- Central Excise, dated the 1st March, 2001 published in the Gazette of India vide number G.S.R. 133(E), dated the 1st March, 2001, 9/2001- Central Excise, dated the 1st March 2001, published in the Gazette of India vide number G.S.R.134 (E), dated the 1st March, 2001, published in the Gazette of India vide 8/2002- Central Excise, dated the 1st March, 2002 and 9/2002- Central Excise, dated the 1st March 2002.
Explanation.- For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification.
15.
If the manufacturer produces at the time of clearance a certificate from an authorized officer of the Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case may be, that the yarn is going to be used only on handlooms .
16.
If manufactured out of yarn -
(i) falling under Chapter 51,52, 54 or 55 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
17.
If manufactured out of yarn -
(i) falling under Chapter 51 or 52 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
18.
If ,-
(i) manufactured out of yarn falling under Chapter 51, 52, 54 or 55 of the First Schedule; and
(ii) manufactured out of yarn on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and
(iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam.
19.
If manufactured out of yarn -
(i) falling under Chapter 51,52,54 or 55 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and
(iii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
20.
If no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002, has been taken in respect of the inputs or capital goods used in the manufacture of these goods.
21.
The exemption shall not apply to,-
(a) woven fabrics of wool, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam;
(b) woven fabrics of cotton or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, flanellete raising, stentering, damping on grey or bleached sorts, back filling on grey and bleached sorts, singeing ( that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting, padding ( that is to say, applying starch or fatty material on one or both sides of the fabric), expanding or blowing or any one or more of these processes with the aid of power or steam.
22.
If,-
(i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in the Government of the State or the Union territory, as the case may be;
(ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite mill; and
(iii) the said independent processor or a composite mill produces a certificate or evidence to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within a period of ninety days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.
23.
If produced out of yarn-
(i) falling under Chapter 52, 54 or 55 of the First Schedule; and
(ii) on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule , or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid.
24.
If the manufacturer produces at the time of clearance a certificate from an authorized officer of the Khadi and Village Industries Commission, that the yarn is going to be used only in the manufacture of Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India.
25.
If the appropriate duty of excise under the First Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of these jute products.
26.
If, in or in relation to the manufacture of which, no process is ordinarily carried on with the aid of power.
27.
If,-
(i) manufactured out of yarn falling under sub-heading No. 5402.42 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid; and
(ii) no credit of duty paid on inputs has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
28.
If manufactured out of textured or draw-twisted polyester filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
29.
If manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
30.
If manufactured out of viscose filament yarn including textured viscose filament yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
31
If,-
(i) manufactured out of textured or draw-twisted yarn, falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule , or as the case maybe, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and
(ii) no credit under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn.
32
If,-
(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and
(ii) manufactured out of yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
33.
If manufactured out of polypropylene filament yarn on which the appropriate duty of excise under the First Schedule , or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
34.
If made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the First Schedule, the special duty of excise leviable under the Second Schedule or, as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid.
35.
If the manufacturer declares in the invoice at the time of clearance that these goods are made out of handloom fabrics and is duly supported by a certificate from an authorized officer of the Handloom Export Promotion Council that these goods have been made out of handloom fabrics.
36.
If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction.
37.
If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Urban Development, to the effect that-
(a) the said Nirman Kendra or the said Nirmithi Kendra is recognised as such by the Government of India; and
(b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses.
38.
If such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on behalf of any manufacturer of glazed tiles.
39
If such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate.
40.
If,-(a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutters; or
(b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters.
41.
If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
42.
If,-(a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or
(b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power.
43.
If such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate.
44.
If,-(a) no credit of duty paid on inputs under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 has been taken;
(b) the entire amount of duty is paid in cash or through account – current:
Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.
45.
If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
46.
If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule, on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid.
47.
The duty would be leviable as if the value of the spinnerettes were equal to-
(i) the cost of exchange, that is to say, the aggregate of-
(a) labour charges;
(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and
(c) any other charges paid for the exchange of such spinnerettes; and
(ii) the insurance and freight charges, both ways.
48.
If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
49.
If,-(i) made from unrecorded articles falling under heading No. 85.23; and
(ii) (a) not intended for sale; or
(b) intended for sale or supply to All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or
(c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to Doordarshan.
50.
If,-(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and
(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
51.
(a) The manufacturer pays duties of excise at the rate of 16% ad valorem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 or sub-heading No. 8703.90, at the time of clearance of the vehicle;
(b) the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle;
(c) the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;
(d) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, on receipt of a communication from the said Deputy Commissioner or Assistant Commissioner, as the case may be, that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Deputy Commissioner or Assistant Commissioner to the effect that the said amount has been duly returned to the buyer; and
(e) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to –
(i) hospitals, nursing homes or sanatoriums, run by the Central Government or a State Government or a Union territory Administration or a local authority, or are registered as such with any Department of the Central Government, or a State Government or a Union territory Administration or a local authority; or
(ii) the Indian Red Cross Society.
52.
If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002:
Provided that this exemption is not applicable to a manufacturer of said vehicles-
(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and
(b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
53.
If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.
54.
If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons.
55.
If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid.
56.
If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory –
(a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and
(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that-
(i) he will produce a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;
(ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance of the goods, and
(iii) in the event of non compliance of sub-clause (i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.
57.
If,-
(i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects;
(ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.
58.
If the goods are used,-
(i) in the manufacture of the following power driven pumps primarily designed for handling water, namely :-
(a) Centrifugal pumps (horizontal or vertical pumps);
(b) Deep tube-well turbine pumps;
(c) Submersible pumps;
(d) Axial flow and mixed flow vertical pumps; and
(ii) (a) within the factory of production; or
(b) where such use is elsewhere than in the factory of production, the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
59.
If, duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid.
LIST 1(See S.No. 25 of the Table )
(1) 120 MW Combined Cycle Gas Turbine Power Plant at Basin Bridge, Chennai, of Tamil Nadu Electricity Board;
(2) 20 MW Power Plant of Ms Nagarjuna Electric Generating Company at Patancheru, Medak Distric, Andhra Pradesh
(3) 515 MW Combined Cycle Power Plant at Hazira, Gujarat of Ms Essar Power Limited;
(4) 167 MW Combined Cycle Power Plant at Vadodara of Ms Gujarat Industries Power Corporation Limited;
(5) 48 MW Combined Cycle Power Plant at Sancoale village, Mormugao District, Goa, of Ms Reliance Salgaoncar Company Limited;

(6) 220 MW Barge Mounted Power Plant at Mangalore of Ms Tanir Bavi Power Company Private Limited, Bangalore;
(7) 165 MW Combined Cycle Power Plant at Eloor, District Ernakulam, Kerala of Ms BSES Kerala Power Limited.
LIST 2 (See S. Nos. 47 ,48 and 57 of the Table)
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PAS
(6) Pyrazinamide
(7) Dapsone
(8) Clofazamine
(9) Tetracycline Hydrochloride
(10) Pilocarpine
(11) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atropine
(15) Homatropin
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfamethopyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
LIST 3 (See S. No. 48 of the Table )
(1) Meta Aminophenol
(2) Para Nitrochlorobenzene (PNCB)
(3) Picolines
(4) Novaldiamine
(5) Ethoxy methylene diethyl-malonate
(6) Hydrazine Hydrate
(7) DL-2 Amino-1 butanol
(8) Guanidine Nitrate
(9) Citric Acid
(10) 4,7-DCQ (Dichloroquinoline)
(11) N-methyl Piperazine
(12) D-2-Aminobutanol (O-Aminobutanol)
(13) Diethyl Carbamyl Chloride
(14) 4-Cyanopyridine
(15) Isonicotinic acid
(16) Thiosemicarbazide
(17) 1-Nitropropane
(18) 4-Amino-4 Nitrodiphenyl sulphide
(19) N-(4-Chlorophenyl)-O-Phenylene diamine
(20) 5-Iodouracil
(21) 1-Acetyl-5-Iodouracil
(22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole
(23) 2-Amino-5-Amino-Sulfomyl-1,3,4-Thiadiazole
(24) 2-Acetylamino-5-Mercapto-1,3,4-Thiadiazole
(25) Tetra Urea Complex.
LIST 4 (See S.No. 54 of the Table)
(1) Didanosine
(2) Efavirenz
(3) Indinavir
(4) Insulin
(5) Lamivudine
(6) Nelfinavir
(7) Nevirapine
(8) Ritonavir
(9) Saquinavir
(10) Stavudine
(11) Zidovudine
LIST 5 (See S. No. 191 of the Table )
(1) Coconut husk crusher
(2) Coconut husk defibering mill
(3) Sifter or Siever (for separating coir fibre from pith)
(4) Turbo cleaner (for cleaning the fibre)
(5) Bailing press

(6) Willowing machine (for cleaning and preparing fibre for spinning)
(7) Motorised Spinning Ratts.
List 6 (See S.No. 193 of the Table)
(1) Yarn / Fabric mercerising machine
(2) Continuous bleaching plant
(3) Fabric dyeing machine complete with dye kitchen & accessories
(4) Wet fabric spreading and squeezing machine
(5) Relax drum/conveyer drying machine
(i) Drying range
(ii) Float dryer
(iii) Loop dryer
(iv) Drum dryer
(v) Jet dryer
(vi) Rapid dryer
(6) Compacting Machine
(7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories
(8) Soft package winders (dye package winders)
(9) Automatic dye weighing and dispensing machine
(10) Open width Tubular inspection machine
(11) Fastness testing equipment
(12) Shrinkage testing equipment
(13) Indigo dyeing range with/without sizing plant
(14) Computer colour matching equipment
(15) High speed computer control padding mangle
(16) Powder dot coating machine
(17) Laser engraver
(18) Pre-shrinking range for flat and Knitted goods
(19) Knit-tubular mercerising or bleaching-cum-mercerising machine
(20) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics
(21) Milling and scouring machine
(22) Shearing and Polishing machine
(23) Kier Decatising/Decatising machine
(24) Combined Contripress/ Decatising machine
(25) Auto fabric detwister
(26)Rotary/Flat bed screen printing machine
(27)Curing/Polymerising machine
(28) Continuous rope/open width washing machine
List 7 (See S. No. 195 of the Table)
(1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier(conveyer type), continuous cocoon boiling machine(conveyer type) and automatic reeling machine with re-reeling
(2) Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling machine, two-for-one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic jacquard weft knitting machine
(3) Arm dyeing machine for hank degumming dyeing
(4) Hank dryers (continuous type)
(5) Silk felt calender
(6) Clip stenter
(7) Silk calender
(8) Silk decasting machine
(9) Overflow machine for silk fabric dyeing

(10) Cone-chees degumming and dyeing machine
(11) Beam dyeing machine for silk fabric
(12) Semi-automatic screen printing machine
(13) Loop agers
(14) Design studio equipment
(15) Colour kitchen equipment
(16) Colour matching computer
LIST 8 (See S.No. 196 of the Table )
(1) Gas Compressor, all types
(2) Flywheel and pulley
(3) Truck refrigeration unit
(4) Walk-in-coolers / walk-in-freezer
(5) Condensing unit
(6) Evaporator
(7) Oil separator
(8) Receiver
(9) Purger
(10) Air cooling unit/ air handling unit, all types
(11) Evaporator coil, all types
(12) Plate freezer
(13) Blast freezer
(14) IQF freezer
(15) Cooling tower
(16) Condensor-atmospheric/shell and tube/ evaporative
(17) Valves and fittings
(18) mobile pre-cooling equipment
(19) stationary pre-cooling equipment
(20)control equipment for control atmosphere/modified atmosphere cold storage
LIST 9 ( See S. No. 237 of the Table )
(1) Flat plate solar collector
(2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes
(3) Concentrating and pipe type solar collector
(4) Solar cooker
(5) Solar water heater and system
(6) Solar air heating system
(7) Solar low pressure steam system
(8) Solar stills and desalination system
(9) Solar pump based on solar thermal and solar photovoltaic conversion
(10) Solar power generating system
(11) Solar photovoltaic module and panel for water pumping and other applications
(12) Solar crop drier and system
(13) Wind operated electricity generator, its components and parts thereof
(14) Water pumping wind mill, wind aero-generator and battery charger
(15) Bio-gas plant and bio-gas engine
(16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy
(17) Equipment for utilising ocean waves energy
(18) Solar lantern
(19) Ocean thermal energy conversion system
(20) Solar photovoltaic cell
(21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos. 1 to 20 above.
T. R. RustagiJoint Secretary to the Government of India
F.No.334/1/2002-TRU