GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, 3rd June, 2009.
Notification No. 13 /2009- Central Excise (N.T.)
G.S.R (E). – Whereas the Central Government is satisfied that according to a
practice that was generally prevalent regarding levy of duties of excise
(including non-levy thereof) namely, the duties of excise leviable under section
3 of the Central Excise Act, 1944(1 of 1944), on Agriculture grade Zinc Sulphate
ordinarily used as micronutrient falling under Chapter Sub-heading 2833 29 of
the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which was
liable to duties of excise but according to the said practice, the duties of
excise were not being levied during the period commencing on the 1st day of
January, 2007 and ending with the 8th day of October, 2007.
Now, therefore, in exercise of the powers conferred by section 11 C of the
Central Excise Act, 1944(1 of 1944), the Central Government hereby directs that
the whole of the duties of excise payable under the aforesaid Act, on such
Agriculture grade Zinc Sulphate ordinarily used as micronutrient but for the
said practice, shall not be required to be paid in respect of such Agriculture
grade Zinc Sulphate ordinarily used as micronutrient on which said duty of
excise were not being levied during the period aforesaid, in accordance with the
said practice:
Provided that the benefit of this notification shall not be admissible unless
the unit claiming the benefit of this notification pays an amount equivalent to
the cenvat credit attributable to inputs and input services used in, or in
relation to the manufacture of said goods:
Provided further that only a manufacturer who has paid the duty on said goods
shall be eligible to claim refund under the provisions of sub-section(2) of
section 11 C of the Act, and the refund shall be paid in the following manner,
namely:-
- the amount of duty paid in cash shall be refunded in cash; and
- the amount of duty paid by utilization of cenvat credit available under the
Cenvat Credit Rules, 2004 shall be refunded by way of taking the said credit.
[F.No. 106/03/2007-CX.3]
(Ashima Bansal)
Under Secretary to the Government of India