NOTIFICATION New Delhi, dated the 23rd July, 1996 No.15/96 - CENTRAL EXCISES 1 Shravana, 1918 (Saka) G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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), Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, all goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), and the Additional duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the following conditions, namely:- (a) such goods are manufactured by a wholly Indian owned company ; (b) such goods are designed and developed by such Indian company ; (c) the goods so designed and developed are patented by such Indian company in India and in any one or more of the countries of the European Union and in United States of America or Japan or in both; (d) that the manufacturer before the commencement of commercial production, produces a certificate from an officer not below the rank of the Additional Secretary to the Government of India in the Department of Scientific and Industrial research to the effect that the said goods are designed and developed by a wholly Indian owned company and patented in any one of the countries of the European Union and in United States of America or Japan or in both to the jurisdictional Commissioner of Central Excise; and (e) the procedure as prescribed by the jurisdictional Commissioner of Central Excise, is followed. Provided further that nothing contained in this notification shall apply to such goods cleared on or after the period of three years from the date of commencement of the commercial production of said goods. ( TARUN KUMAR GOVIL ) UNDER SECRETARY TO THE GOVERNMENT OF INDIA