Amendments to Various Notifications
Central
Excise Notification No. 36 dated 25th June 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 notification 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, in the manner specified in the corresponding entry
in column (3) of the said Table, namely: -
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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126/94-Central
Excise, dated the 2nd September 1994
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After
paragraph 6 and the Explanation thereto, the following paragraph
shall be inserted, namely: -
"6A.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Central Excise is
satisfied that the unit, which has been permitted by the concerned State
Electricity Board in this behalf, has been permitted by Development
Commissioner to sell into Domestic Tariff Area (DTA) or transfer to other
hundred per cent export oriented undertaking or units in Export Processing
Zone or Software Technology Park or Electronic Hardware Technology Park or
Special Economic Zone, the surplus power generated in its diesel
generating sets or captive power plant subject to fulfilment of such
conditions as may be specified by the Assistant Commissioner or Deputy
Commissioner of Central Excise on this behalf, the Assistant Commissioner
or Deputy Commissioner of Central Excise may allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce,
number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to
transfer such surplus power to other hundred per cent export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export."
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2.
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1/95-Central
Excise, dated the 4th January 1995
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After
paragraph 8, the following paragraph shall be inserted, namely: -
"9.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Central Excise is
satisfied that the unit, which has been permitted by the concerned State
Electricity Board in this behalf, has been permitted by Development
Commissioner to sell into Domestic Tariff Area (DTA) or transfer to other
hundred per cent export oriented undertaking or units in Export Processing
Zone or Software Technology Park or Electronic Hardware Technology Park or
Special Economic Zone, the surplus power generated in its diesel
generating sets or captive power plant subject to fulfilment of such
conditions as may be specified by the Assistant Commissioner or Deputy
Commissioner of Central Excise on this behalf, the Assistant Commissioner
or Deputy Commissioner of Central Excise may allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
said Board;
(ii) to
transfer such surplus power to other hundred per cent export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board, for the purpose of calculation of Net Foreign Exchange
earning as a Percentage of Export."
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3.
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52/2000-Central
Excise, dated the 19th October
2000
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After
paragraph 6 and before Explanation below thereto, the following paragraph
shall be inserted, namely: -
"7.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Central Excise is
satisfied that the unit, which has been permitted by the concerned State
Electricity Board in this behalf, has been permitted by Development
Commissioner to sell into Domestic Tariff Area (DTA) or transfer to other
hundred percent export oriented undertaking or units in Export Processing
Zone or Software Technology Park or Electronic Hardware Technology Park or
Special Economic Zone, the surplus power generated in its diesel
generating sets or captive power plant subject to fulfilment of such
conditions as may be specified by the Assistant Commissioner or Deputy
Commissioner of Central Excise on this behalf, the Assistant Commissioner
or Deputy Commissioner of Central Excise may allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce No.
14/1/2001-EPZ dated 7th August 2001;
(ii) to
transfer such surplus power to other hundred per cent export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export."
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