|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI, THE 4th October, 2007
12- Ashwani, 1929(SAKA )
Notification No. 38 / 07 Central Excise (Non Tariff )
G.S.R.642 (E).-Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of the description given in table below, and that such goods were liable to duty of excise which was not being levied under section 3 of the said Act according to the said practice, during the period as specified below:
TABLE
Description
1 |
Period
2 |
Polyester staple fibres, carded, combed or otherwise processed for spinning,
containing cotton (not containing any other textile material) and in which the
proportion ofpolyester staple fibre is less than 70 per cent. by weightof the
total fibre content manufactured by a factory owned by the Khadi and Village
Industries Commission or any organization approved by the Khadi and
Village Industries Commission:Provided that, the manufacturer produces
a certificate from an officer authorized in this behalf by the Khadi and Village
Industries Commission,that these fibres have been hand spun into yarns by a
factory owned by the Khadi and Village Industries Commission or any
organization approved by the Khadi and Village Industries Commission
for use only in the manufacture of Poly Vastra, that is to say, any cloth
containing cotton and polyester, woven on handloomfrom yarns hand spun
in India |
1st March 1994 to
21st August 2002 |
Yarn of polyester staple fibre containing cotton (not containing any other textile material) and
in which the proportion of polyester staple fibreis less than 70 per cent. by weight of the total
fibre content, manufactured or purchased by a factory owned by the Khadi and Village
Industries Commission or any organization approved by the Khadi and Village Industries
Commission: Provided that, the manufacturerproduces a certificate from an officer authorized
in this behalf by the Khadi and Village IndustriesCommission, that the yarn have been used only
in the manufacture of Poly Vastra, that is to say, any cloth containing cotton and polyester, woven
on handloom from yarns hand spun in India. |
1st March 1994 to
28th February 2002 |
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of duty of excise leviable under the said Act on such goods as described above but for the said practice, shall not be required to be paid for the period detailed in Column 2 above, subject to fulfillment of conditions prescribed in respect of such goods on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice:
Provided that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods.
(Ashima Bansal)
Under Secretary to the Government of India
[F. No. 52/3/2005-CX.1)]
|