TaxTMI 
TaxTMI 
Industrial Growth Centres/Industrial Infrastructure/EP Indl. Parks, etc. Units - Exemption from Excise Duty
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....ial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate, or Scheme Area, as the case may be, specified in Annexure - II appended hereto, 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 ^1[to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit.] ^2[2. The duty payable on value addition shall be equivalent to the amount calculated as a percentage of the total duty payable on the said excisable goods of the description specified in column (3) of the Table below (hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as are given in the corresponding entry in column (2) of the said Table, ^3"when manufactured starting from inputs specified in the corresponding entry in column (5) of the said Table in the same factory, " at the rates specified in the corresponding entry in column (4) of the said Table: ^4TABLE S.No. Chapter of the First Schedule Description of goods Rate Description of inputs fo....
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....fication, to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7^th of the next month in which the duty has been paid; (b) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification as may be deemed necessary, shall refund the duty payable on value addition, computed in the manner as specified in paragraph 2 to the manufacturer by the 15^th of the month following the one in which the statement as at clause (a) above has been submitted. 2C Notwithstanding anything contained in sub-paragraph 2B above, - (a) the manufacturer at his own option, may take credit of the amount calculated in the manner specified in paragraph 2 in his account current, maintained in terms of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs. Such amount credited in the account current may be utilized by the manufacturer for payment of duty, in the manner specified under rule 8 of the Central Excise Rules, 2004, in subsequent months, and such payment shall be deemed to be payment in cash; (b) the c....
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....ise duty on clearances of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilisation of such irregular or excess credit. Explanation.-For the purposes of this paragraph, duty paid by utilisation of the amount credited in the account current, shall be taken as payment of duty by way other than utilisation of CENVAT credit under the CENVAT Credit Rules, 2004. 2.1 ^5(1) Notwithstanding anything contained in paragraph 2, the manufacturer shall have the option not to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under this notification, if the manufacturer finds that the actual value addition in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of Centra....
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....86) as in corresponding entry in column (2) of the said Table, and on finalization of the special rate, necessary adjustments be made in the subsequent refunds admissible to the manufacturer in the month following the fixation of such special rate. (4) Where the Central Government considers it necessary so to do, it may- (a) revoke the special rate or amount of refund as determined under sub-paragraph (2) by the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, or (b) direct the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, to withdraw the rate so fixed. Explanation : For the purpose of this paragraph, the actual value addition in respect of said goods shall be calculated on the basis of the financial records of the preceding financial year, taking into account the following: (i) Sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on the goods; (ii) Less: Cost of raw materials and packing material consumed in the said goods; (iii) Less: Cost of fuel consumed if eligible for inpu....
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....se the total amount of refund paid or payable to a manufacturer in respect of goods cleared from a unit during a financial year is less than the total duty paid by him on the said goods, other than the amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded to him subject to the condition that the total refund made to him during the year, including the aforesaid differential amount, does not exceed the total duty payable on value addition whether at the rate specified in the Table or at the special rate fixed under paragraph 2.1. (2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15^th day of May in the subsequent financial year. 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 14th day of June 2002 ^14[but not later than the 31st day of March, 2016]. (b) Industrial units existing before the 14th day of June 2....
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....repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the State of Jammu and Kashmir.] ^18[6. The exemption contained in this notification shall not apply to: (a) a new industrial unit engaged in production of refined gold or silver from gold dore, silver dore or any other raw material, which commences commercial production on or after 1st of March, 2016; (b) an existing industrial unit as on 1st of March, 2016, which undertakes substantial expansion of existing capacity or installs fresh plant, machinery or capital goods for production of gold or silver from gold dore, silver dore or any other raw material, by using such expanded capacity or such fresh plant, machinery or capital goods, and commences commercial production from such expanded capacity or such fresh plant, machinery or capital goods, on or after 1st March, 2016. ] ANNEXURE-I 1. Cigarettes/ cigars of Tobacco; 2. Manufactured tobacco and substitutes thereof; 3. Soft drinks and their concentrates. ANNEXURE-II ....
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....SIDCO) 2403, 2404-min, 2405-min, 2406, 2407 min, 2408, 2409, 2410, 1211 to 2417, 2418-min, 2419, 2420-min, 2428-min, 2429 to 2433, 2430-min, 2436 to 2448, 2450M, 2451 to 2453, 2454-min, 2458, 2459, 2465, 2466-min, 2467-min, 2488, 2489, 2491, 2493 to 2496, 2497-min, 2498-min, 2499 to 2506, 2507-min, 2517, 2517/1, 2518 to 2521, 2522, 2524-min, 2525, 2526-min, 2527-min, 2528, 2529-min, 2530-min, 2531 to 2534, 2523, 2514, 2490, 2492, 2590, 2415, 2418, 2428 Srinagar Khunmoh (C) New locations proposed for notification S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Yungroo (SICOP/SIDCO) 1231 to 1272, 1029 to 1035, 1058, 1057, 1056, 1059, 1060, 1065, 1066, 1067, 1069, 1084, to 1092, 1132, 1100, 1101, 1102, to 1131/1, 1133/1, 1134 to 1144, 1144/1, 1145 to1165. 1229, 1230, 1273 to 1290, 1312 to 1321, 1320/1, 1322 to 1422, 1422/1, 1423, 1424, 1424/1, 1425 to 1457, 1464, 1465, 1466, 1467, 1468. Srinagar Ganderbal (D) Commercial estates in the villages/areas having concentration of industrial units S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police....
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....68/1, 1169, 1170, 1171, 1172, 1274 m Budgam Ompora 3. Electronics Complex Rangreth (SIDCO) 262, 151, 152, 153, 158, 159, 160, 358/315, 314, 357/163, 387/154, 307, 161, 162, 312, 287, 396/288, 482/284, 318, 316, 163, 317, 163, 195, 318, 316, 273, 274, 275, 276, 313, 318, 156, 278, 167, 303, 303, 311, 387/154, 301, 477/400, 472/277, 477/400/283, 315, 256, 256, 315, 272, 279, 282, 489/266, 155, 156, 302, 486/266, 488/265, 399/283, 285, 306, 304, 304, 305, 269, 496/270, 497/270, 489/267, 196, 251, 479/284, 478/284, 480/284, 481/284, 273/400/283, 469/277, 470/277, 471/277, 474/400/283, 475/400/283, 476/400/283, 256, 257, 258, 483/259, 484/259, 256, 258, 483/259, 485/264, 263, 498/271, 487/265, 490/266, 490/266, 492/267, 494/268, 491/266, 276, 268, 271, 165, 167, 303, 303, 311, 387/154, 301, 477/400/283, 472/277, 477/400/283, 315, 256, 256, 315, 272, 279, 282, 289/266, 155, 56, 302, 486/264, 288/265, 399/283, 285, 306, 304, 304, 305, 269, 496/270, 497/270, 293/267, 196, 251, 479/284, 478, 284, 480/284, 481/284, 473/400/283, 469/277, 470/277, 471/277, 474/400/283, 475/400/283, 476/400/283, 256, 257, 258, 483/259, 484/259, 256, 258, 483/259, 485/264, 263, 276, 268, 278, 356/....
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...., 2320/Ushkara. Baramulla Baramulla 2. Sopore (DI) 269, 286, 267 Sopore Sopore 3. Sumbal (DI) 173 Sumbal Sumbal 4. Bandipora (DI) 3280/29, 30, 31, 32, 33-min, 35, 36, Bandipore Bandipore (B) New locations proposed for notification S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Match Factory Baramulla 1, 2, 2/1, 2/2, 3, 3/1, 4, 12, 339, 340, 341, 345, 343, 346, 347, 348 Baramulla Dewanb agh 2. Sopore 18, 5, 9-min Sopore Sopore (IV) DISTRICT ANANTNAG (A) Existing industrial Estates run by Directorate of Industries and Commerce, SICOP & SIDCO S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Anantnag (D.I.) 1080/637, 638, 653/639, 912/1634, 1160/634, 1022/616, 615, 614, 113, 114, 4934/315, 4935/115, 116, 117, 118.00 Anantnag Sadiqabad, Anantnag 2. Ind. Extension Area, Anchodoora (D.I.) 572, 573, 574, 579, 1319/820, 569-min, 571/min, 569/min, 571/min, 569/min, 571/min, 571/min, 569/min, 56....
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.... 316/43, 343/329, 316/43, 346/329, 316/43, 348/329, 316/43, 354/, 329, 316/43, 387/329, 316/43, 388/329, 316/43, 389/329, 316/43, 391/329, 316/43, 292/329, 316/43, 400/329, 316/43, 404/329, 316/43, 407/329, 316/43, 408/329, 316/43, 409/329, 316/43, 410/329, 316/43, 411/329, 316/43, 44-min, 45, 46 Pulwama Tantraypora, Pulwama 400, 410, 402, 403, 404, 405, 406, 407, 408, 409, 410, 411, 412, 776/413, 777/413, 414, 415, 416, 417, 418, 419, 420, 421, 422, 423, 424, 425, 426, 427, 428, 429, 430, 431, 433, 779/434, 435, 436, 437, 439, 440, 443, 4.44445446447448, 449, 451, 452 Pulwama Gunda Achan, Pulwama 531/3/53 4/5, 9, 11, 536/12, 537/12, 13, 14, 15, 16, 17, 18 , 29, 21, 23, 24, 25, 538/26, 541/30, 544/, 31, 47, 48, 71, 72, 80, 360, 361, 362, 369, 370, 389/370, 406/370, 408/370, 411/370, 372, 376, 377, 378, 379, 380, 381, 383, 384, Pulwama Patipora, Pulwama 850/3, . 930/3, 929/3, 865/3, 828/3, 870/3, 790/3, 1, 2, 195, 196, Shopian Tarkwangam, Shopian 29, 30, 31, 47, 112, 148/112, 149/112.150-, 15/112, 153/112/171/129, 120/16, 29, 30, 31, 121/129....
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....73/1, 2672, 2670, 2670/1, 2670/2, 2676, 2677, 2678, 2680, 2681, 2682, 2683, 2684, 685, 2686, 2687, 2688, 2689, 2690, 2690/1, 2691, 2692, 2693, 2699, 2700, 2701, 2702, 2703, 2712, 2713, 2715, 2716, 2617, 2718, 2719, 2720, 2721, 2722, 2723. Kupwara Dragmulla (B) Commercial estates in the villages/areas having concentration of industrial units S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Marble Estate Batergam 411, 412, 413, 414, 415, 418, 419, 420, 421, 422, 427, 428, 311402396392394, '397, 398, 400, 401, 398, 399, 401. , 432, 430, 431, 131, 132, 137, 434 Kupwara Batergam 2. JAMMUPROVINCE (I) DISTRICT JAMMU (A) Existing Industrial locations S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Digiana 580/Min, 581 to 612, 614 to 621, 623, 555, 272, 273, 653 Jammu Satwari 2. Jammu Cantonment 152, 639, 639/min, 639/min, 648/min Jammu Satwari 3. Samba 4 to 8 Samba Samba 4. Akhnoor 279 Akhnoor Akhnoor (B) Existing location run by the Dir....
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....10-min, 515, 517, 506, 502, 503 to 505, 511 to 514, 516, 518 to 520, 520/1, 554, 1, 557, 570, 571, 562, 566, 569, 565, 671, 673-678, 471, 494, 495, 556, 558, 556-min, 558/1, 558/1-min, 559, 559-min, 560, 561, 561-min, 572, 573, 579, 580 to 583, 592, 596, 597, 595, 598, 600 to 603, 613, 614, 616, 617, 663 to 665, 667 to 670, 672-min, 679 to 688, 683-min, 687-min, 696, 1101-1107, 1107-Min, 1108 to 1116, 1134, 1134-min, 1135, 1140 to 1153, 1143-min, 1153-min, 1154, 1154-min, 1155, 1156, 1157 to 1162, 1117, 1133, 1136 to 1138, 1163, 1164, 1169, 1857, 1164, 1170, 1170-min, 1171 to 1174, 1171-min, 1180-min, 1180-min, 1181, 1183-min, 1183-min, 1183-min, 1184-min, 1189-min, 1190, 1191, 1192-min, 1193-min, 1197, 1197-min, 1199-min, 1175, 1144, 1159, 1159-min, 1157-min, 1164, 1160, 1160-min, 1161-min, 1162, 1163, 1857/1164, 1165, 1169, 1169-min, 1170, 1170-min, 1171, 1171-min, 1172, 1180, 1180-min, 1176, 1177, 1185, 1189, 1192, 1194, 1198, 1195, 1178, 1178-min, 1183-min, 1184 to 1188, 1193, 1196, 1179, 1167, 1199-min, 1178-min, 1177-min, 1182, 1181 to1183, 1181-min, 1182-min, 1184-min, 1189-min, 1190, 11....
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....era Deem, Benjar Qadim, saileb, Gair Mumkin 5 , 8, 8-min, 9, 9-min, 10 to15, 14-min, 15-min, 36/16, 31/16, 33/16, 17 to20, 17-min, 18-min, 19-min, 20-min 21-min, 61/22, 62/22, 23 to 33, 23-min, 36/24, 33/34, 39/34 40/34, 41/34, 42/34, 43/34, 44/34, 45/34, 46/34, 47/34, 48/34, 49/34, 53/50/34, 51/35/24, 57/35/24, 53/35/24, 60/37/24, 60/37/34, 54/50/34, 55/50/34, 55/50/34-min, 55/50/24-min, 10-min (d) Mera Awwal, Mera Deem, Benjar Qadim, Gair Mumkin 68 to 70, 68 -min, 69-min, 70-min, 71-min, 74-min, 75, 76-min, 77-min, 83-min, 84, 05/92, 06/92, 87-min, 93-min, 93-min, 94-min (e) Village Mendhera Samba 2, 3-min, 4-min, 5 to 14, 17 to 21, 22 -min, 23-min, 24 to 26, 31 to 35, 62, 92 to 99, 100 to 119, 120 min, 121 to 126, 133 -min, 134-min, 135, 136-min, 137-min, 138 min 174-min, 198-min, 199, 202-min, 297-min, 164 min (f) Village Karandi Samba 1 to 11, 18-min, 115/12, 13, 14, 19, 20, 21-m, 23-min 25-min, 28, 29, 30-min, 31 to 34, 36-m, 15, 16, 17 (g) Village Ramnagar, Samba 191-min, 195-min, 760-min/ 198/499, 761-m/200/201 202 to 205, 206 -min, 207, 764/647/651, 764/65....
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....to 252, 7 to 12, 718 to 807, 845 Samba Bari Brahamana 2. Smailpur 799, 806, 812, 813, 820, 821, 841, 852, 845 Samba Bari Brahamana 3. Meen Sarkar 950 to 1227, 100 to 593 Samba Bari Brahamana 4. Yak More/ Raiya More 3227, 3235, 1429 to 1481, 1456, 4112 5. Parmandal/ Kalu Chak/ Rakh Rajpura 30-m, 100-m, 162-m, 167-m, 349-m, 346, 351-m, 366, 95, 251, 377, 378, 380 to 384, 388, 398, 399, 401, 405, 410, 20 to 38, 511/387, 366, 98m/25, 25/98m Samba Vijaypur 6. Patli More 1 to 83 Samba Bari Brahamana 7. Sarore 125, 126, 126/1, 130, 185, 186, 499, 460, 461, 497, 498, 500, 459, 515 to 517, 990, 184 to 195, 747, 813, 845 Bishnah Bishnah 8. Tarore 762 to 765, 804, 805, 860 to 862, 871 to 875, 883 Samba Bari Brahamana 9. Kainthpur 222, 223, 290 to 301, 308, 311to 315, 319, 323, 248, 257, 325/258, 226/258, 285/259, 286/259, 606/615, 588 to 593, 596 to 598, 1103 to 1112, 4112, 2846, 2843, 4116, 4113, 201 to 221, 225 to 233, 235 to 249, 254, 256 to 269, 285, 286, 341 to 351, 353 to 364, 366 to 376, 389 to 396, 400 to 403, 410/4, 599, 600, 602 to 605, 320 to 328 ....
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...., Kathua 4. Barwal 1-1199 Kathua Barwal, Kathua 5. Chak Ram Chand 1-265 Kathua Chak Ram Chand, Kathua B. HIranagar Industrial Area 1. Balooni (Sooni) 1-348 Hiranagar Hiranagar 2. Ghgwal 1-108 Hiranagar Hiranagar 3. Chhan Khatrian 1-472 Hiranagar Hiranagar 4. Tapyai (Pyal) 1-677 Hiranagar Hiranagar 5. Katal Brahamana 1-748 Hiranagar Hiranagar 6. Chadwal 1-582 Hiranagar Hiranagar 7. Nenath (Umanan) 1-1878 Hiranagar Hiranagar (B) Existing locations run by the Directorate of Industries and Commerce S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Industrial Estate Kathua 114/7, 88/3, 46, 47, 61/30, 32, 39, 40, 118/46, 595/m, 596/m, 2m, 15, 43/18, 45m, 16, 5m, 4, 6/m, 14m, 13m, 49/18m, 42, 47, 44, 3m, 3m, 9, 195/119m , 194/119m, 1, 8m, 200/120m, 207/121m, 169/112m187/115m, 188/155, 172/112m, 117/41m, 116/40m, 196/111, 205/121m, 206, 121, 197, 119. 198/120m, 191 Kathua Kathua 2. Industrial Estate, Hiranagar 1-684 Hiranaga....
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....783 Kathua Rajbagh 7. Chak Nathal 1-691 Hiranagar Hiranagar (F) Areas to be notified as extension of existing industrial areas S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Govindsar 1-707 Kathua 2. Chak Khuni 1-98 Kathua Kathua 3. Chak Seikhian (Chak Sarkar) 1-131 Kathua Kathua 4. Chak Partap Singh 1-136 Kathua Kathua 5. Marooli 1-78 Kathua Kathua 6. Mehtabpur 1-908 Kathua Kathua 7. Kharote 1-1149, 1240min, 1238min, 1239min, 1241min Kathua Kathua 8. Lakhanpur (Town) 1-199 Kathua Lakhanpur 9. Chak Gota (Chak Kota) 1-97 Kathua Lakhanpur 10. Jagatpur 1-598 Kathua Lakhanpur 11. Rakh Jalpar 1-121 Kathua Kathua (III) DISTRICT UDHAMPUR (A) Existing Industrial locations S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Rural Industrial EstateUdhampur 54-M, 55-m-56-58- 254/59, 60, 61, 66, 67 , 68, 69, 70, 70-m, 73, 72, 74-m, 75-m , 77-m, 78-m, 79-m , 80, 81....
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....d by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be available subject to the condition that, the manufacturer first utilises whole of the CENVAT credit available to him on the last day of the month under consideration for payment of duty on goods cleared during such month and pays only the balance amount in cash. 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, other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002, to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th day of the next month in which the duty has been paid (b) The Assistant Commissioner of Central Excise 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, other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002, during the month under consideration to the ma....
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.... option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; Provided that , for the financial year 2003-04, a manufacturer can exercise his option on or before 30th day of September 2003. (d) the manufacturer shall submit a statement of the duty paid, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, along with the refund amount which he has taken credit and the calculation particulars of such credit taken, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, by the 7th day of the next month to the month under consideration; (e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate the same to the manufacture by 15th day of the next month to the month under consideration. In case the credit taken by the manufacturer is in excess of the amount determined, the manufacturer shall, within five days from....
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.... manufacturer shall have the option not to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under this notification, if the manufacturer finds that four-fifths of the ratio of actual value addition in the production or manufacture of the said goods to the value of the said goods, is more than the rate specified in the said Table expressed as a percentage. For the said purpose, the manufacturer may, within sixty days from the beginning of a financial year, make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, for determination of such special rate, stating all relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods: Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise may, if he ....