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12th September, 2002


Notification No. 48/2002- Central Excise


                    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 makes the following further amendment in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 32/99-Central Excise,  dated the 8th July,  1999, namely:-


 In the said notification, in the opening paragraph, for the portion beginning with the words, “hereby exempts” and ending with the words   “ Scheme Area,”,  the following shall be substituted , namely:-


“ hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than -


(a)     goods falling under Chapter 24 of the said First Schedule, and

(b)     goods produced from crude petroleum oils and falling under Chapter 27 of the said First Schedule,


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 or Scheme Area,” .


Vivek Prasad

Under Secretary to the Government of India


F. No. 354/178/2001-TRU


Note:- The principal notification No. 32/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, Extraordinary  vide G.S.R. 508(E),  dated the 8th July, 1999  and was last amended by notification No. 5/2002-Central Excise,  dated the 12th February,  2002 [G.S.R.  97  (E), dated the 12th February, 2002].