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To support the reconstruction of houses in Tsunami affected areas, the Government has decided to refund excise duty paid on cement and steel used in construction of new houses including temporary shelters by the agencies approved for such reconstruction work by the respective State or Union Territory Governments.
Notification No.32/2005-Central Excise was issued, here today for prescribing such exemption. The following are the salient features of the scheme:-
The exemption will apply only to cement and steel used in construction of houses, in tsunami affected districts of States of Tamil Nadu, Andhra Pradesh, Kerala and Union Territories of Pondicherry and Andaman and Nicobar Islands;
The exemption will be in respect of cement and steel, which have been used in such houses constructed on or after the 1st April, 2005 and before 31st July, 2006;
The exemption would be restricted to 6% of the cost of construction of such house or houses or Rs.9000 per house constructed whichever is less;
The exemption will apply only if such cement and steel are used in construction of houses, including temporary shelters by agencies such as NGO/Voluntary Agency/Private-Public Enterprise/Rehabilitation Organization/Trust approved for such reconstruction work by the respective State or Union Territory Governments;
The manufacturer of the such cement and steel will pay full duties at the time of clearance and will not be eligible for the refund of duties paid;
Refund of duties on such cement and steel will be given only to the approved agency undertaking construction of such houses. Such approved agency will have to submit a statement of quantity and value of such cement and steel used in construction of such houses alongwith documents evidencing payment of excise duties thereon to the Deputy/Assistant Commissioner of Central Excise Officer having jurisdiction over the area where such houses are constructed;
Such claims will have to be filed on quarterly basis alongwith a consumption certificate from a Chartered Engineer for cement and steel used and a completion certificate from the Jurisdictional District Collector, within sixty days from the end of the relevant quarter. Refund claim for the period April, 2005 to June, 2005 can be filed by the 30th September, 2005. The period for filing refund claim can be further extended by another sixty days by the jurisdictional central excise officer; and
The jurisdictional excise officer will after due verification sanctions the refund claim to the approved construction agency.
BSC/BY/GN-309/05
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