|
Amendments to Various Customs Notifications
Central
Excise Notification No. 26 dated 27th April 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)
and sub-section (3) of the Additional Duties of Excise (Textiles 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 directs that each of the
notifications of the Government of India, in the Ministry of Finance (Department
of Revenue), specified in column (2) of the Table hereto annexed, shall be
amended or further amended, as the case may be, except as respects things done
or omitted to be done before such amendment, 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
|
Amendment
|
|
(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.13, -
(a)
For the entry in column (2), the following shall be substituted, namely: -
�52�;
(b)
In column (3), -
(i)
In the opening paragraph, the words �or man-made fibres� shall be
omitted;
(ii)
After item (3), the following items shall be inserted, namely: -
�(4)
Flanellete raising;
(5)
Damping on grey and bleached sorts;
(6)
Back filling on grey and bleached sorts; or
(7)
Padding, that is to say, applying starch or fatty material on one or both
sides of the fabric.�
(ii)
After S.No.13 and the entries relating thereto, the following shall be
inserted namely: -
|
(1)
|
(2)
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(3)
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(4)
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(5)
|
|
�13A
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54
or 55
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Woven
fabrics of man-made fibres subjected to any one or more of the
following processes, namely: -
(1)
Calendering with plain rollers;
(2)
Padding, that is to say, application of starch to one or both sides
of the fabrics;
(3)
Back filling, that is to say, application of starch to one side of
the fabrics;
(4)
Hydro-extraction, that is to say, mechanically extracting or
mechanically squeezing out water from the fabric.
|
Nil
|
1(c)�;
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(iii)
After S.No.31 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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|
�32
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5801.21,
5801.31, 5802.21 or 5802.51
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The
following goods, which are exempt from the whole of the duty of
excise, vide notification No. 8/2002-Central Excise, dated the 1st
March, 2002, namely: -
(i)
uncut grey (unprocessed) woven weft pile fabrics of cotton
manufactured from grey unprocessed cotton yarn;
(ii)
unprocessed woven pile fabrics of cotton;
(iii)
unprocessed woven pile fabrics of man-made fibres;
(iv)
unprocessed cotton terry towelling fabrics;
(v)
tufted fabrics of cotton or man-made fibres, not subject to any
process.
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Nil
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|
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33.
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6002.10
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All
goods, which are exempt from the whole of the duty of excise, vide
notification No. 8/ 2002- Central Excise, dated the 1st
March 2002.
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Nil
|
|
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34.
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5801.21,
5801.31, 5802.21 or 5802.51
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The
following goods, which are exempt from so much of the duty of excise
as is in excess of the amount calculated at the rate of sixty per
cent. of normal rate of duty vide notification No. 9/ 2002- Central
Excise, dated the 1st March, 2002, namely: -
(i)
uncut grey (unprocessed) woven weft pile fabrics of cotton
manufactured from grey unprocessed cotton yarn;
(ii)
unprocessed woven pile fabrics of cotton;
(iii)
unprocessed woven pile fabrics of man-made fibres;
(iv)
unprocessed cotton terry towelling fabrics;
(v)
tufted fabrics of cotton or man- made fibres, not subject to any
process.
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2.4%
ad valorem
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-
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35.
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6002.10
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All
goods, which are exempt from so much of the duty of excise, as is in
excess of the amount calculated at the rate of sixty percent of
normal rate of duty vide notification No. 9/ 2002-Central Excise,
dated the 1st March 2002.
|
2.4
percent. ad valorem
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-�;
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(II)
Against Condition No. 1, for item (b), the following shall be substituted,
namely: -
�(b)
woven fabrics of cotton, if such fabrics are processed in a factory having
facilities (including plant and equipment) for carrying out bleaching,
dyeing, printing, stentering, singeing (that is to say, burning away of
knots and loose ends in the fabrics), cropping or butta cutting, curing or
heat- setting or expanding or any one or more of these processes with the
aid of power or steam;
(c)
woven fabric man-made fibres, if such fabrics are processed in a factory
having facilities (including plant and equipment) for carrying out
bleaching, dyeing printing, stentering, singeing (that is to say, burning
away of knots and loose ends in the fabrics), cropping (that is to say,
cutting away mechanically of loose ends from the fabrics), blowing (steam
pressing carried on woven fabrics of acrylic fibre), 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, -
(a)
After S.No.32 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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�32A
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27.10
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Avgas
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-
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Nil
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-�;
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(b)
After S.No. 80 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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�80A
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4011.10
or 4013.10
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Tyres
and tubes used in the manufacture of vehicles of heading No. 87.12
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Nil
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-
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5
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80B
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4013.10
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Tubes
supplied to a manufacturer of tyres for further supply for use in
the manufacture of vehicles of heading No.87.12
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Nil
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-
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5�;
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(c)
After S.No. 108 and the entries relating thereto, the following shall be
instead, 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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"108A
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52.05
or 52.06
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Cotton
waste yarn of upto 2 counts manufactured from cotton waste on
condenser card machines, in plain (straight) reel hanks
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Nil
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-
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-��;
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(d)
Against S. No.114, -
(i)
For the entry in column (2), the following shall be substituted, namely: -
�52�;
(ii)
In column (3), -
(I)
in the opening paragraph, the words �or man-made fibres� shall be
omitted;
(II)
after item (3), the following items shall be inserted, namely: -
�(4)
Flanellete raising;
(5)
Damping on grey and bleached sorts;
(6)
Back filling on grey and bleached sorts;
(7)
Padding, that is to say, applying starch or fatty material on one or both
sides of the fabric.�
(e)
After S.No.118 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)
|
|
�118A
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54
or 55
|
Woven
fabrics of man-made fibres subjected to any one or more of the
following processes, namely: -
(1)
Calendering with plain rollers;
(2)
Padding, that is to say, application of starch to one or both sides
of the fabrics;
(3)
Back filling, that is to say, application of starch to one side of
the fabrics;
(4)
Hydro-extraction, that is to say, mechanically extracting or
mechanically squeezing out water from the fabric.
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Nil
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-
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21(c)�;
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(f)
After S.No. 157 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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�157A
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66.01
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Parts
of umbrellas and sun umbrellas
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Nil
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-
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-
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157B
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66.02
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Parts
of walking-sticks, seat-sticks, whips, riding-crops and the like
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Nil
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-
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-
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157C
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6807.20
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All
goods
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Nil
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-
|
-
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157D
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6903.10
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All
goods
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Nil
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-
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-�;
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(g)
After S. No. 179 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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�179A
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7323.90
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Parts
of all goods, other than parts of pressure cookers
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Nil
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-
|
-
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179B
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7326.19
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Forgings
and forged products of iron or steel used in the manufacture of
parts and accessories of cycle and cycle rickshaws falling under
Chapter 40, 73,83,85,87 or 95
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Nil
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-
|
-
|
|
179C
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7326.21
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All
goods
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Nil
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-
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-�;
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(h)
After S. No. 183 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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�183A
|
7418.10
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Parts
of all goods
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Nil
|
-
|
-��;
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(i)
After S.No. 188 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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�188A
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7615.10
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Parts
of all goods, other than parts of pressure cookers
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Nil
|
-
|
-��;
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(j)
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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8413.91
or 8414.99
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Parts
of hand pumps
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Nil
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-
|
-
|
|
196B
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8414.91
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All
goods
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Nil
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-
|
-��;
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(k)
After S.No. 201 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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�201A
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8481.20
or 8481.92
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All
goods
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Nil
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-
|
-�;
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(l)
After S.No. 202 and the entries relating thereto, the following shall be
inserted, namely: -
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(1)
|
(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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�202A
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8524.32
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All
goods
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Nil
|
-
|
-�;
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(m)
After S.No. 219 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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�219A
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87.14
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Parts
and accessories of vehicles of heading No. 87.12
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Nil
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-
|
-�;
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(n)
After S.No. 223 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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�223A
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90.18,
90.19 or 9022.10
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Parts
and accessories
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Nil
|
-
|
-
|
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223B
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90
or any other Chapter
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Parts
and accessories of medical equipment and other goods specified in
List I annexed to notification No. 10/2002-Central Excise, dated the
1st March, 2002
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Nil
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-
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-�;
|
(o)
After S.No. 226 and the entries relating thereto, the following shall be
inserted, namely: -
|
(1)
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(2)
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(3)
|
(4)
|
(5)
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(6)
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|
�226A
|
9405.10
|
Parts
of kerosene pressure lanterns including gas mantles for use in
kerosene pressure lanterns
|
Nil
|
-
|
-
|
|
226B
|
95.01,
95.02 or 95.03
|
Parts
and accessories
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Nil
|
-
|
-�
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(II)
In the Annexure, against Condition No. 21, for item (b), the following
shall be substituted, namely: -
�(b)
woven fabrics of cotton, if such fabrics are processed in a factory having
facilities (including plant and equipment) for carrying out bleaching,
dyeing, printing, stentering, singeing (that is to say, burning away of
knots and loose ends in the fabrics), cropping or butta cutting, curing or
heat-setting or expanding or any one or more of these processes with the
aid of power or steam;
(c)
woven fabrics of man-made fibres, if such fabrics are processed in a
factory having facilities (including plant and equipment) for carrying out
bleaching, dyeing printing, stentering, singeing (that is to say, burning
away of knots and loose ends in the fabrics), cropping (that is to say,
cutting away mechanically of loose ends from the fabrics), blowing (steam
pressing carried on woven fabrics of acrylic fibre), or any one or more of
these processes with the aid of power or steam.�
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3.
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8/2002-Central
Excise, dated the 1st March, 2002
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(a)
In paragraph 3, after the first proviso, the following proviso shall be
added, namely: -
�Provided
further that the clearances for home consumption of goods falling under
heading Nos. 25.04, 68.07 or sub-heading No. 360510, whether on payment of
duty or otherwise, between 1st April, 2002 and 26th April, 2002, (both
days inclusive) shall be taken into account while 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,�
(b)
In the Explanation, after clause (1), the following shall be inserted,
namely: -
�(J)
refund of duty paid on clearances made before the 27th day of April, 2002
on the ground that such clearances are included in the aggregate value of
clearances under Sl. No. 1 of the table, shall not be admissible.�
(c)
In the Annexure, -
(i),
item (v) and the entry relating thereto shall be omitted;
(ii)
for item (vii) and the entry relating thereto, the following shall be
substituted, namely; -
�(vii)
all goods falling under sub-heading No. 3605.90;�
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|
4.
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9/2002-
Central Excise dated the 1st March, 2002
|
In
the said notification, -
(a)
In paragraph 3, after the first proviso, the following proviso shall be
added, namely: -
�Provided
further that the clearances for home consumption of goods falling under
heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment
of duty or otherwise, between 1st April, 2002 and 26th April,
2002, (both days inclusive) shall be taken into account while computing
the aggregate value of clearances at concessional rate of sixty per cent.
of normal rate of duty under Sl. No. 1 of the said Table for the financial
year 2002-2003.�
(b)
In the Explanation, after clause (1), the following shall be inserted,
namely: -
�(J)
refund of duty paid on clearances made before the 27th day of April, 2002
on the ground that such clearances are included in the aggregate value of
clearances under Sl. No. 1 of the said Table, shall not be admissible.�
(c)
In the Annexure, -
(i),
item (v) and the entry relating thereto shall be omitted;
(ii)
for item (vii) and the entry relating thereto, the following shall be
substituted, namely; -
�(vii)
all goods falling under sub-heading No. 3605.90;�
|
|
5.
|
10/2002-Central
Excise dated the 1st March, 2002
|
In
the said notification, in the Table, -
(i)
against S.No. 19, for the entry in column (3), the following shall be
substituted, namely, - �Umbrellas and sun umbrellas�;
(ii)
Against S.No. 20, for the entry in column (3), the following shall be
substituted, namely, - �Walking-sticks, seat-sticks, whips, riding-crops
and the like�;
(iii)
S.No. 24 and the entries relating thereto shall be omitted;
(iv)
S.No. 25 and the entries relating thereto shall be omitted;
(v)
Against S.No. 28, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts�;
(vi)
S.No.29 and the entries relating thereto shall be omitted;
(vii)
S.No.30 and the entries relating thereto shall be omitted;
(viii)
Against S.No.31, for the entry in column (3), the following shall be
substituted: -�All goods other than parts�;
(ix)
Against S.No.32, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts�;
(x)
Against S.No.35, for the entry in column (2), the following shall be
substituted, namely, - �8413.11, 8413.12, 8413.13, 8413.14 or 8413.20
�;
(xi)
Against S.No.36, for the entry in column (2), the following shall be
substituted, namely, - �8414.10 or 8414.20 �;
(xii)
S. No. 37 and the entries relating thereto shall be omitted;
(xiii)
S. No. 39 and the entries relating thereto shall be omitted;
(xiv)
S. No. 41 and the entries relating thereto shall be omitted;
(xv)
Against S. No. 42, in column (3), for the words �other goods�, the
words �other goods (other than parts and accessories thereof)� shall
be substituted;
(xvi)
Against S. No. 43, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts and accessories
thereof�;
(xvii)
Against S. No. 44, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts and accessories
thereof�;
(xviii)
Against S. No. 45, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts and accessories
thereof�;
(xix)
Against S. No. 46, for the entry in column (3), the following shall be
substituted, namely, - �Kerosene pressure lanterns�;
(xx)
Against S. No. 48, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts and accessories
thereof�;
(xxi)
Against S. No. 49, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts and accessories
thereof�;
(xxii)
Against S. No. 50, for the entry in column (3), the following shall be
substituted, namely, - �All goods other than parts and accessories
thereof�;
(xxiii)
After S. No. 50, and the entries relating thereto the following shall be
inserted, namely, -
|
(1)
|
(2)
|
(3)
|
(4)
|
|
�51
|
Any
Chapter
|
Waste
and scrap arising during the course of manufacture of the goods
specified against S.No. 9 to 50 above
|
Nil�;
|
|
|
6.
|
14/2002-dated
the 1st March, 2002
|
In
the said notification, -
(i)
After the second proviso, the following proviso shall be inserted, namely:
-
�Provided
also that during the period commencing from the date of issue of this
notification and the ending on the 28th day of February, 2005, the
aggregate duty in respect of the goods specified against S.No. 5A shall be
further exempted in excess of fifty percent, of the rate specified in the
corresponding entry in column (4) of the said Table, and shall be
apportioned in the ratio of 1:1 between the duty leviable under the said
Central Excise Act and the said Additional Duties of Excise (Goods of
Special Importance) Act.�,
(ii)
After Explanation III, the following shall be inserted, namely: -
�Explanation
IV- For the removal of doubt, it is hereby clarified that the exemption
under S.No.5A of the Table shall apply only if the said woven fabrics of
the cotton have been already subjected to bleaching, dyeing or printing or
any one or more of these processes without the aid of power or steam.
Explanation
V- For the removal of doubt, it is hereby clarified that once a
manufacturer opts to pay duty in respect of goods specified against
S.No.2, 11, 13 or 15, as the case may be, of the Table below, he shall do
so in respect of all the clearances of the said goods from his factory or
warehouse, as the case may be, specified against each of the aforesaid
S.No. till such time he opts not to pay duty.
Explanation
VI- For the removal of doubt, it is hereby clarified that Condition No. 1
or 3, as the case may be, shall be deemed to have been fulfilled even if
CENVAT credit in respect of capital goods, which are not used exclusively
in the manufacture of exempted goods, is availed under the CENVAT Credit
Rules, 2002.�
(iii)
In the Table, after S.No. 5 and the entries relating thereto, the
following shall be inserted, namely: -
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
�5A
|
52.07,52.08
or 52.09
|
Woven
fabrics of cotton subjected to stentering with the aid of an
open-air stenter, singeing, cropping or butta-cutting, curing or
heat-setting, or expanding, or any one more of these processes with
the aid of power or steam, subject to the condition the said fabrics
are processed in a factory which does not have the 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.
Explanation.
- For the purpose of this notification, �open-air stenter� means
stenters commonly known as open-air stenters and includes a stenter
with a simple outer cover to prevent loss of heat but does not
include any stenter which runs on steam or a hot-air stenter.
|
16%
|
-�,
|
|
|
7.
|
15/2002-
dated the 1st March, 2002
|
In
the said notification, the Explanation shall be numbered as Explanation I
and after the Explanation I so numbered, the following shall be inserted,
namely,
�Explanation
II - For the removal of doubt, it is hereby clarified that once a
manufacturer opts to pay duty in respect of goods from his factory or
warehouse, as the case may be, specified against S. No. 2, 5, 8, 12 or 15,
as the case may be, of the Table below, he shall do so in respect of all
the clearances of the said goods specified against each of the aforesaid
S.No. till such time he opts not to pay duty.
Explanation
III - For the removal of doubt, it is hereby clarified that Condition No.
1 or 4, as the case may be, shall be deemed to have been fulfilled even if
CENVAT credit in respect of capital goods, which are not used exclusively
in the manufacture of exempted goods, is availed under the CENVAT Credit
Rules, 2002.�
|
|