GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 45/2015-Central Excise
New Delhi, the 24th November, 2015
G.S.R. (E).- 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 section 3 of the
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of
1978), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendment in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue),
No. 22/2003-Central Excise, dated the 31st March, 2003, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 265(E), dated the 31st March, 2003, namely:-
In the said notification, in Paragraph 6, for the second proviso, the
following proviso shall be substituted, namely:-
Provided further that where such articles (including rejects, waste, scrap
and remnants) are either non excisable or such articles (including rejects,
waste, scrap and remnants) other than articles falling under heading/tariff item
8901, 8902 00 10, 8905 10 00 or 8906 if imported, are leviable to nil rate of
duty of customs specified under First Schedule to the Customs Tariff Act, 1975
(51 of 1975) and nil additional duty leviable under section 3 of the said
Customs Tariff Act, read with exemption notification in this regard , if any, no
exemption in respect of inputs utilized for the purpose of processing,
manufacture, production or packaging of such articles (including rejects, waste,
scrap and remnants) shall be available under this notification.
[F.No. 354/166/2014-TRU]
(K. Kalimuthu)
Under Secretary to the Government of India
Note.- The principal
notification No. 22/2003-Central Excise, dated the 31st
March, 2003 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 265(E), dated the 31st March,
2003 and last amended by
notification No. 30/2015-Central Excise, dated the 25th
May, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 419 (E), dated the 25th May, 2015.
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