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In
the said notification,
(i)
for paragraph 3, the following paragraph shall
be substituted, namely: -
�3.
For the purposes of determining the first
clearances upto an aggregate value not exceeding one hundred lakh rupees
made on or after the 1st day of April in any financial year, mentioned
against serial no.1 of the said Table, the following clearances shall not
be taken into account, namely: -
(a)
clearances, which are exempt from the whole of the excise duty leviable
thereon (other than an exemption based on quantity or value of clearances)
under any other notification or on which no excise duty is payable for any
other reason;
(b)
clearances bearing the brand name or trade name of another person, which
are ineligible for the grant of this exemption in terms of paragraph 4;
(c)
clearances of the specified goods which are used as inputs for further
manufacture of any specified goods within the factory of production of the
specified goods;
(d)
clearances of strips of plastics used within the factory of production for
weaving of fabrics or for manufacture of sacks or bags made of polymers of
ethylene or propylene.
3A.
For the purposes of determining the aggregate value of clearances of all
excisable goods for home consumption, mentioned in clause (vii) of
paragraph 2 of this notification, the following clearances shall not be
taken into account, namely: -
(a)
clearances of excisable goods without payment of duty-
(i)
to a unit in a free trade zone; or
(ii)
to a unit in a special economic zone; or
(iii)
to a hundred percent. export-oriented undertaking; or
(iv)
to a unit in an Electronic Hardware Technology Park or Software Technology
Park; or
(v)
supplied to the United Nations or an international organization for their
official use or supplied to projects funded by them, on which exemption of
duty is available under notification of the Government of India in the
erstwhile Ministry of Finance (Department of Revenue) No.108/95- Central
Excise, dated the 28th August, 1995, vide number GSR. 602 (E),
dated the 28th August, 1995.
(b)
clearances bearing the brand name or trade name of another person, which
are ineligible for the grant of this exemption in terms of paragraph 4;
(c)
clearances of the specified goods which are used as inputs for further
manufacture of any specified goods within the factory of production of the
specified goods;
(d)
clearances of strips of plastics used within the factory of production for
weaving of fabrics or for manufacture of sacks or bags made of polymers of
ethylene or propylene.�;
(ii)
in the Annexure, after serial No. (xx) and entries relating thereto, the
following serial No. and entry shall be inserted, namely: -
�(xx-i)
terry towels falling under Chapter 63 of the said First Schedule;�.
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