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Amendments to Various Central Excise Notifications
Central
Excise Notification No. 47 dated 6th September 2002
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), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the
Government of India, in the erstwhile Ministry of Finance (Department of
Revenue), specified in column (2) of the Table hereto annexed , shall be
further amended, except as respects things done or omitted to be done before
such amendments, in the manner specified in the corresponding entry in column(3)
of the said Table.
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S.
No
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Notification
No. and date
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Amendment
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(1)
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(2)
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(3)
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1.
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9/96-
Central Excise, dated the 23rd July, 1996
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In
the said notification, -
(I)
in the Table, -
(i)
against S.No. 5, for the entry occurring in column (5), the following
entry shall be substituted, namely: -
�1�;
(ii)
against S.No. 13, -
(a)
in column (3), after item (7), the following items shall be inserted,
namely: -
�(8)
Stentering;
(9) Singeing, that is to say,
burning away of knots and loose ends in the fabrics;
(10) Cropping or butta cutting;
(11) Curing or heat setting; or
(12) Expanding.�
(b)
for the entry occurring in column (5), the following entry shall be
substituted, namely: -
�1�;
(iii)
against S.No. 13A, -
(a)
in column (3), after item (4), the following items shall be inserted,
namely: -
�(5)
Singeing, that is to say, burning away of knots and loose ends in the
fabrics;
(6) Cropping, that is to say,
cutting away mechanically of loose ends from the fabrics; or
(7)
The process of blowing (steam pressing) carried on woven fabrics of
acrylic fibre.�
(b)
for the entry occurring in column (5), the following entry shall be
substituted, namely: -
�1�;
(II)
for Condition No. 1 and the condition relating thereto, the following
shall be substituted, namely: -
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Condition
No.
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Conditions
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�1.
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The
exemption shall not apply to woven fabrics of wool, cotton, or
man-made fibres, if such fabrics are processed in a factory having
facilities (including plant and equipment) for carrying out
bleaching, dyeing or printing or any one or more of these processes
with the aid of power or steam.�
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2.
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6/2002-Central
Excise, dated the 1st March, 2002
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In
the said notification, -
(I)
in the Table, -
(i)
against S.No. 100, for the entry occurring in column (6), the following
entry shall be substituted, namely: -
�21�;
(ii)
against S.No. 114, -
(a)
in column (3), after item (7), the following items shall be inserted,
namely: -
�(8)
Stentering;
(9) Singeing, that is to say,
burning away of knots and loose ends in the fabrics;
(10) Cropping or butta cutting;
(11) Curing or heat setting; or
(12) Expanding.�
(b)
for the entry occurring in column (6), the following entry shall be
substituted, namely: -
�21�;
(iii)
against S.No. 118A, -
(a)
in column (3), after item (4), the following items shall be inserted,
namely: -
�(5)
Singeing, that is to say, burning away of knots and loose ends in the
fabrics;
(6) Cropping, that is to say,
cutting away mechanically of loose ends from the fabrics; or
(7)
The process of blowing (steam pressing) carried on woven fabrics of
acrylic fibre.�
(b)
for the entry occurring in column (6), the following entry shall be
substituted, namely: -
�21�;
(iv)
after S.No 196 and the entries relating thereto, the following shall be
inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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�196A
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84
or any other Chapter
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The
following goods, namely: -
(1)
All items of machinery, including instruments, apparatus and
appliances, auxiliary equipment and their components/ parts required
for setting up of water treatment plants;
(2)
Pipes needed for delivery of water from its source to the plant and
from there to the storage facility.
Explanation.
- For
the purposes of this exemption, water treatment plants includes a
plant for desalination, demineralization or purification of water or
for carrying out any similar process or processes intended to make
the water fit for human or animal consumption, but does not include
a plant supplying water for industrial purposes.
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Nil
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-
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47
A
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(II)
in the Annexure, -
(i)
for Condition No. 21 and the condition relating thereto, the following
shall be substituted, namely: -
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Condition
No.
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Conditions
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�21.
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The
exemption shall not apply to woven fabrics of wool, cotton, or
man-made fibres, if such fabrics are processed in a factory having
facilities (including plant and equipment) for carrying out
bleaching, dyeing or printing or any one or more of these processes
with the aid of power or steam.�
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(ii)
after Condition No 47 and the condition relating thereto, the following
shall be inserted, namely: -
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Condition
No.
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Conditions
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�47A.
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If,
a certificate issued by the Collector/ District Magistrate /Deputy
Commissioner of the District in which the plant is located, is
produced to the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction, to the effect that such goods are cleared for the
intended use specified in column (3) of the Table.�
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3.
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8/2002-Central
Excise, dated the 1st March, 2002
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In
the said notification,
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in
paragraph 3, after the second proviso, the following proviso shall be
inserted, namely
�Provided
also that the clearances for home consumption of ball or roller bearings
falling under Chapter 84 of the First Schedule made under notification No.
24/2001-Central Excise, dated the 30th April, 2001, between the
1st day of April, 2002 and the 5th day of September 2002, (both
days inclusive), shall be taken into account when computing the aggregate
value of clearances at Nil rate of duty under Sl. No. 1 of the said Table,
for the financial year 2002-2003.�
in
the Explanation, after clause (J), the following clause shall be inserted,
namely: -
�(K)
refund of duty paid on clearances of ball or roller bearings falling under
Chapter 84 of the First Schedule, made before the 6th day of September,
2002 on the ground that
such clearances are included in the aggregate value of clearances under Sl.
No. 1of the said Table, shall not be admissible:
in
the Annexure, item (xxiii) and the entry relating thereto shall be
omitted.
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4.
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9/2002-Central
Excise, dated the 1st March, 2002
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In
the said notification,
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(i)
in paragraph 3, after the second proviso, the following proviso shall be
inserted, namely:
�Provided
also that the clearances for home consumption of ball or roller bearings
falling under Chapter 84 of the First Schedule made under notification No.
24/2001-Central Excise dated 30th April, 2001, between the 1st
day of April, 2002 and the 5th day of September 2002, (both days
inclusive), shall be taken into account when computing the aggregate value
of clearances at the concessional rate of sixty per cent of normal duty
under Sl. No. 1of the said Table in the financial year 2002-2003.�
(ii)
in the Explanation, after clause (J), the following clause
shall be inserted, namely: -
�(K)
refund of duty paid on clearances of ball or roller bearings falling under
Chapter 84 of the First Schedule, made before the 6th day of September,
2002 on the ground that
such clearances are included in the aggregate value of clearances under Sl.
No. 1of the said Table, shall not be admissible:
(iii)
in the Annexure, item (xxiii) and the entry relating thereto shall be
omitted.
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5.
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14/2002-Central
Excise, dated the 1st March, 2002
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In
the said notification, -
(i)
the third and fourth provisos shall be omitted;
(ii)
the Explanation IV shall be omitted;
(iii)
in the Table, S.Nos. 4A and 5A and the entries relating thereto shall be
omitted;
(iv)
the Condition No. 6 and the conditions relating thereto shall be omitted.
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