Notification No. 32/1999-CE Dated 08-07-1999

Spcfd. new/expanded industrial units in Assam/Tripura : exempt from basic & addl. duties equivalent to duty paid by manufacturer from account current.- In exercise of the powers conferred by sub-section (1) of section 5A of the 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 (Textile 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 exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) and cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estates or Industrial Area or Commercial Estate, as the case may be, specified in Annexure appended to this notification, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule 173G of the Central Excise Rules, 1944.

2. The exemption contained in this notification shall be given effect to in the following manner, namely :-

(a) The manufacturer shall submit a statement of the duty paid from the said account current to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid from the account current.

(b) The Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid from the account current during the month under consideration to the manufacturer by the 15th of the next month.

(c) If there is likely to be any delay in the verification, the Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th of the next month to the month under consideration, and thereafter may adjust the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer.

3. The exemption contained in this notification shall apply only to the following kind of units namely :-

(a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997.

(b) Industrial units existing before the 24th day of December, 1997 but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty five per cent on or after the 24th day of December, 1997.

4. The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production whichever is later.

ANNEXURE

I. ASSAM

(A) Integrated Infrastructure

Development Centres

1. Dalgaon

Village - Ruhini Kash, Mouza - Pub Siyalmari, Circle - Dalgaon, Distt. Darrang, Govt. Khas Land (Dag No. 133)

2. Bhomoraguri

Plot No. I Village : Bhomoraguri, Mouza : Pubtharia, Circle : Kaliabar, District : Nagaon (Assam) Govt. Khas Land

Plot No. II Village : Naltali, Mouza : Pubtharia, Circle : Kaliabar, District : Nagaon (Assam) Govt. Khas Land

Plot No. III Village : Bhomoraguri, Mouza˙: Pubtharia, Circle : Kaliabar, Distrct : Nagaon (Assam)

(a) Private Land

(b) Govt. Khas Land

3. Algapur

Village - Dakhin Badarpur, Mouza - Saraspur, Circle - Algapur, Distt. - Hailakandi (Assam), Patta Nos. 1 and 5

(B) Growth Centres

1. Matia

Village : Tinkonia para Dahikata Mornoi, Circle : Matia,

4. Prag Bosimi Synthetics Limited

Complex

Location

Village - Bhotordal, Mouza - Lokrai, Circle - Sipajhar, District - Darrang (Assam)

Boundary

North - Private Land, South - Private Land, East - Private Land, West - Private Land

5. Textile Process House Complex of Assam State Weaving and Manufacturing Co. Ltd.

Location

Village - Jabjabkuchi, Mouza - Pachim Banbhag, Circle - Ghograpar, District - Nalbari (Assam)

Boundary

North - Paddy field (Private land), South - Paddy field (Private Land), East - Ghograpar River, West - Dihjari Village and Paddy fields (Private Land).

6. Assam Syntex Ltd. Complex

Location

Village - Nathkuchi No. 2, Mouza - Namati, Circle - Tihu, District - Nalbari (Assam)

Boundary

North - Paddy field and National Highway 31, South - Paddy field (Private land), East - Paddy field (Private land), West - Paddy field (Private land).

7. Assam State Textile Corporation Ltd. Complex

Location

Village - Noapara No. 1, Mouza - Bijni, Circle - Bijni, District - Bongaigaon (Assam)

Boundary

North - V.G.R., South - N.H. 31, East - V.G.R., West - V.G.R./RLEGP Road.

8. Assam State Fertiliser And Chemicals Ltd. Complex

Location

No. 1. Chandrapur Bagicha, Mouza - Panbari, Circle - Chandrapur, District - Kamrup (Assam)

Boundary

North - Brahamputra River, South - Guwahati Chandrapur Road, East - Kalang River, West - Land of National Textile Corporation.

9. Fertichem Ltd. Complex

Location

Village - Bonda, Mouza - Beltola, Circle - Sonapur, Distt. - Pragiyotishpur (Guwahati-26)

Boundary

North - Paddy field (Private land), South - Paddy field Distt. Goalpara, Govt. Khas Land

2. Balipara

Village - Dhekidal, Sapaguri Circle - Charidowar, Distt. Sonitpur

3. Barpeta

Dag No. 200, Mouza Ghilasari

4. Goalpara

Dag No. 253, 85, 8, 9 and 10, Police Station Goalpara

5. Duliajan

Dag No. 85 of no 2 Chalakataki village, Mouza Duliajan

6. Sariharjan

Dag No. Sixth Schedule area, Mouza Langmili

7. Lilabari (N Lakhimpur)

Dag No. 438, Mouza Nakari

8. Maibong

Dag No. Sixth Schedule area, Police Station Maibong

9. Manja

Dag No. Sixth Schedule area, Mouza Jamunapar

10. North Salmara

Dag No. 51, Mouza North Bongaigaon

11. Karija, Doloigaon

Dag No. 51, Mouza Birjhora

(C) Export Promotion Industrial

Park

1. Amingaon

(a) Village - Numalijolah, Mouza - Sila Sundarighopa, Circle - North Guwahati, Distt. - Kamrup

(b) Village - Numalijolah, Mouza - Sila Sundarighopa, Circle - North Guwahati, Distt. - Kamrup

2. Assam Petrochemicals Complex

Location

Village - Namrup, Mouza - Jaipur, Circle Naharkatia, District - Dibrugarh (Assam)

Boundary

North - Hindustan Fertiliser Corporation Ltd’s. Land, South - Dilli Tea Estate and Namrup Sonari Road, East - Namrup Thermal Power Station, West - Hindustan Fertiliser Corporation Ltd’s. Land.

3. Weaving Complex of Assam State Weaving and Manufacturing Ltd.

Location

Village - Katimari Pathar, Mouza - Kachamari, Circle Nagaon, Distt. Nagaon (Assam)

Boundary

North - Govt. land, South - Nagaon - Juna Road, East - Forest Office, West - Private Residential Plot. (Private land), West - Paddy field (Private land), South East - Assam Asbestos Ltd.

(D) Industrial Estates

Name of the Industrial

Estate

Dag No.

Mouza/Po-lice station

1. Bamunimaidan

55, 62, 63, 259, 265 and 492

Ulubari

2. Tinsukia

143 part

Rangagarha

3. Nalbari

1772, 1936, 1773, 2019, 1938, 1947, 1453, 1934, 1462, 1837, 1949, 1947, 1776, and 1771

Police

Station

Nalbari

4. Mongoldoi

25

Rangamati

5. Sibsagar

1214

Betbari

6. Nagaon

396

Kachamari

7. Jorhat

11, 12, 31, 40, 23, 28, 29, 71, 35, 38, 33 and 30

Cinnamara

8. New Bongaigaon

300

Botamari

9. Bokajan

Sixth schedule area

Borjan

10. Bihpuria

457

Bihpuria

11. Lahowal

5

Lahowal

12.<+>Kalaphar (Cycle factory)

44 and 45

Beltola

13. Dimow

2

Thaora

14. Moran

part of village Onakalia

Nowang

15. Umrangsho

Sixth schedule area

Umrangso

16. Haflong

Sixth schedule area

Police

station

Haflong

17. Hamren

Sixth schedule area

Rengkhand

18. Benibari, Howly

377 and 76

Howly

19. Morigaon

488

Niz Tetalia

20. Dhekiajuli

1

Djekiajuli

21. Industrial Complex

Bonda

7, 8, 9, 10, 11, 84, 85, 96, 87 and 381

Beltola

22. Bamunimaidan

11.12.65(K) and 67

Ulubri

23. Industrial Estate

Badarpur

297, 8322

Alakulipar

24. Doomdoma

223 and 224

Tingrai

(E) Industrial Area

Name of industrial area

Dag No.

Mouza/Police Station

1.

Dekargaon

23 and 268

Haleswar

2.

Golaghat

514, 516, 58, 479, 578

Maukhowa

3.

Dhaligaon

13

Sidli

4.

Gotlong

279

Mahabhairav

5.

Rani

17, 18, 19, 27, 28, 29, 30, 31 & 33

Dakshin Rani

6.

Bheating, Dibrugarh

47 (part) and 852 (part)

Jamira

7.

Kalaphar (CITI)

8, 9, 201 and 203

Beltola

8.

Digboi

313, 314, 315, 325, 327 and 329

Digboi

9.

Silchar

270, 271, 272, 275, 278, 276 and 277

Terapur

10.

Gauripur (Dhubri)

1281

Police station Gauripur

11.

Dolabari

1 and 2

Bhairavnad

12.

Buraburi

87

Sadiya

13.

Dalgaon

95 and 96

Pub-Sialmari

14.

Naltali, Kaliabor

111

Pubtharia

15.

Umrangso

Sixth schedule area

Police station Umransho

16.

Kundbari, Sonitpur

23, 264

Holegaon

17.

Biswanath Chariali

205 and 3

Biswanath

18.

Dhekiajuli

Dhekiajuli Municipality Ward

Dhekiajuli

(F) Commercial Estate

Bongaigaon District

Dag No.

Mouza/Police Station

1.

Abhayapuri

1175

Police Station - Abhatyapuri

2.

Bijni

85

 Police Station - Bijni

3.

Salbari

Salmara Bappeta District

19

 Birjohoradihi

Dag No.

Mouza/Police Station

4.

North Cachar & Hailkandi

19 & 1513

 Halbari

5.

Nityananda

North Cachar Hills District

505

 Pub Bajali

Dag No.

Mouza/Police Station

6.

Irangmara

105

 Irangmara

7.

Diyunmukh

 

Dag No.

Mouza/Police Station

8.

Mailbong

Sixth Schedule area

Police Station Diyangmukh

Dibrugarh District

 

Dag No.

Mouza/Police Station

9.

Tengakhat

29 (part)

 Tengakhat

Dhubri District

 

Dag No.

Mouza/Police Station

10.

Marichagaon

 Bagdung

11.

Halakura

120

 Halakura

Dhemaji District

Dag No.

Mouza/Police Station

12.

Tipkai

8

 Tipkai

Darrang Distt.

 

Dag No.

Mouza/Police Station

13.

Silapathar

12

 Police Station Silapathar

14.

Maroi

1054

 Lokrai

15.

Nijdhani gaon

740 part

 Dalhi

16.

Bhergaon

315, 316, 321 and 322

 Mazikuchi

Goalpara Distt.

Dag No.

Mouza/Police Station

17.

Udalguri

1314

 Udalgiri

18.

Lakhipur

191

 Ps-Lakhipur

Jorhat Distt.

 

Dag No.

Mouza/Police Station

19.

Dudhnoi

179 (kha)

Police Station - Dudhnoi

20.

Namdeuri

104

 Manja Maligaon

Kamrup Distt.

 

Dag No.

Mouza/Police Station

21.

Majuli

763

 Majuli Salmara

22.

Nagarbera

474

 Nagarbera

23.

Boko

234

 Bolo

24.

Goreswar

397

 Kuruabali

25.

North Guwahati

275 and 300

 Police Station

N Guwahati 

Panbari

26.

Sonapur

296

Lakhimpur District

 

Dag No.

Mouza/Police Station

27.

Bangalmara

514

 Laluk

Nagaon District

 

Dag No.

Mouza/Police Station

28.

Kalibor

126

Borbogia

29.

Missa

150

 Borbhogia

30.

Raha

327

 Raha

31.

Morigaon District

Dag No.

Mouza/Police Station

32.

Tamulpur

74/437

Police Station - Tamulpur

33.

Baganpura

804

 Police Station - Bangapara

34.

Mukalmua

203

 Police Station -Mukalmua

35.

Tihu

140

 Police Station - Tihu

Sonitpur District

Dag No.

Mouza/Police Station

36.

Sotia

Sotia town

Sotia

37.

Biswanath Chariali

Biswanath Chariali town

Biswanath

Sibsagar District

Dag No.

Mouza/Police Station

38.

Moran

493

 Mamora

Tinsukia District

Dag No.

Mouza/Police Station

39.

Talap

174

 Saikhowa

40.

Chapakhowa

329 & 320

 Sadiya

Karbi-Anglong

Dag No.

Mouza/Police Station

41.

Jenkha

Sixth Schedule area

 Rangkhang

42.

Donkamokom

Sixth Schedule area

 Rangkhang

43.

Amtreng

Sixth Schedule area

 Guaramle

44.

Baithalangshu

Sixth Schedule area

 Rangkhang

45.

Dekhora

Sixth Schedule area

 Duarbageri

46.

Dokmoka

Sixth Schedule area

 Namati

47.

Bokolia

Sixth Schedule area

 Langfer

48.

Larwalakgsu

Sixth Schedule area

 Jamunapar

49.

Hojai

Ward Hojai Town

 No. 1

50.

Dhing

Ward Dhing town

 No. 4

51.

Howly

Ward Howly town

 No. 3

52.

Nagsankar

551

Nagsankar

II TRIPURA

(A) Integrated Infrastructure Development Centres

1. Dewanpassa, Post Office

Dharmanagar

Khatian No. 1/45, (Plot No. 367) 1/19, (Plot No. 72) 1/44, (Plot No. 360) 1/23, (Plot No. 52), 1/44, (Plot No. 359)

(B) Industrial Estate

1. Badharghat, Post Office Agartala

Khatian No. 2079, Plot Nos. 6609 to 6639, 6649 to 51, 7768 to 7769, 8663 to 8664, 6632

2. Arundhutinagar

Khatian No. 4325, Plot Nos. 3442, 3458/12511, 3458/12512, 3450 to 53, 3458 to 63, 3458/12508 to 12

3. Kumarghat

Khatian No. 05, Plot Nos. 2286, 2287, 2283, 2284, 2285, 2295, 2212

4. Dhajanagar

Plot Nos. 284, 276, 277, 278, 287, 311, 2511, 2512, 2817, 283, 286, 273, 272, 266, 2514, 779, 282

(C) Growth Centre Project

Bodhjungnagar, West Tripura

(D) Export Promotion Industrial park

Bodhjungnagar, West Tripura


 

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