Exemption to capital goods, components and raw materials cleared for repair of goods falling under Headings 89.01, 89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06 - 082/84 - Central Excise - Tariff

Central Government exempts excise duty on capital goods for ship repairs under Central Excise Rules, 2001. Conditions apply.

The Central Government issued a notification exempting capital goods, components, and raw materials used for repairing certain ships from excise duty. This applies to goods under specific headings, excluding floating or submersible platforms. To qualify, manufacturers must provide a certificate from the ship repair unit confirming the materials are solely for repair purposes and that the unit is registered with the Director General of Shipping. The exemption follows the Central Excise Rules, 2001. This notification, initially issued in 1984, was rescinded in 2017, with several amendments made over the years.