Guwahti Central Excise exemption -reg

[Guest]

Dear Sir / mam

We planing to start new unit in Guwahti, in exemption, please advice how to avail the benefit of exemption.

VISHAL

[YAGAY andSUN]

A. North-Eastern States:
8.	Exemption to specified goods manufactured by Units located in specified areas of North Eastern States equal to duty of excise and additional duty of excise paid in cash - Notfn. No. 32/99 dated 8.7.1999.
9.	Exemption to specified goods manufactured and cleared by Units located in North Eastern States equal to duty of excise and additional duty of excise paid in cash - Notfn. No. 33/99-CE dated 8.7.1999.
Ref : For effective rates of National Calamity Contingent duty on Pan masala produced in North Eastern States - please see Notfn. No. 27/01-CE dt. 11.5.2001 below Chapter 21.
10.	Exemption to goods falling under sub headings 2401.90, 2402.00, 2404.41, 2404.49, 2404.50 and 2404.99 from all the duties of excise cleared by the Units in North Eastern States, if the duty saved isutilised for investments in North Eastern States - Notfn. No. 8/04-Ce dated 21.1.2004.
11.	Effective rates of all types of excise duties on goods cleared by four specified Refineries of Assam - Notification No. 29/02-CE dated 13.5.2002.
12.	Omitted
13.	Exemption to specified goods cleared from a unit located in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim - Notfn. No.20/07-CE, dated 25.4.2007.

[YAGAY andSUN]

Centre clarifies on excise exemption
Staff Reporter
GUWAHATI, Dec 4 - The Department of Revenue of the Union Finance Ministry has clarified that the new NE industrial units or the units undertaking substantial expansion in the region after December 1, 2014 and up to the cutoff date of March 31, 2017, shall continue to be eligible for excise duty exemption under a notification as per the conditions it had specified.

The clarification was issued by the Union Department of Revenue through a circular dated December 2, 2015, which came in the wake of doubts over the availability or otherwise of Central Excise Duty exemption under a notification (No. 2012007-Central Excise) issued on April 25, 2007 to new units or units undertaking substantial expansion after December 1, 2014 in the north-eastern region, including Sikkim. Such doubts arose following the suspension of fresh registrations by the Department of Industrial Policy and Promotion (DIPP) for the 2007 North East Industrial and Investment Promotion Policy (NEIIPP) schemes with effect from December 1, 2014.

The circular stated that the matter has been examined in the Ministry in consultation with the DIPP. Fresh registrations for the schemes under NEIIPP, 2007 have been suspended by the DIPP, essentially due to shortage of funds allocated to the DIPP. Therefore, the DIPP (OM No. 10 (1)/2014-DBA-II/NER dated 01.12.2014) has not suspended the entire package of incentives offered for the schemes under the NEIIPP, 2007 as such. Further, notification No. 2012007-Central Excise dated 25.04.2007 does not mandate registration under the NEIIPP, 2007 to avail of the excise duty exemption thereunder, the circular added.

AI Summary

Excise duty exemption for North East industrial units continues despite registration suspension; eligibility tied to notification conditions. Excise duty exemption applies to manufacturing units in the North Eastern States and Sikkim under specified notifications, exempting certain goods or fixing effective excise rates and, in some cases, conditioning exemption on reinvestment of duty saved. A circular clarified that new units or substantial expansions after the cutoff remain eligible under the notification if they meet its conditions, and that registration under the regional promotion scheme is not required to claim the excise exemption.