Excise exemption for ship repair inputs: duty relief subject to certificate and concessional removal procedures. Capital goods, components and raw materials cleared for repair of goods under headings 8901, 8902, 8904, 8905 (excluding floating or submersible drilling or production platforms) and 8906 by ship repair units are exempt from central excise duty, provided the manufacturer produces a certificate from the indenting ship repair unit confirming sole use for such repairs and the unit's registration, and the removal follows the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The notification was subsequently rescinded effective 1 July 2017.