|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 1/2008-Central Excise
New Delhi, dated the 18th January, 2008
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 (Textile 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 further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, in the manner and to the extent specified in the corresponding entry in column (3) of the said Table, namely :-
Table
| S. No. |
Notification No. and date |
Amendments |
| (1) |
(2) |
(3) |
| 1. |
Notification No. 49/2003-C.E.,
vide number G.S.R. 471(E),
dated the 10th June, 2003 |
In the said notification,-
(i) for the word “Uttranchal”, at both the places where it occurs, the word
“Uttarakhand” shall be substituted;
(ii) after paragraph
(3), the following paragraph shall be inserted, namely :-
“4. The exemption contained in this notification shall not apply to such
goods which have been subjected to only one or more of the following
processes, namely, preservation during storage, cleaning operations,
packing or repacking of such goods in a unit container or labeling
or re-labelling of containers, sorting, declaration or alteration of retail
sale price and have not been subjected to any other process or
processes amounting to manufacture in the States of Uttarakhand or
Himachal Pradesh.’’; |
| 2. |
Notification No. 50/2003-C.E.,
vide number G.S.R. 472(E),
dated the 10th June, 2003 |
In the said notification,-
(i) for the word “Uttranchal”, at both the places where it occurs, the word
“Uttarakhand” shall be substituted;
ii) after paragraph (3), the following paragraph shall be inserted, namely :-
“4. The exemption contained in this notification shall not apply to such goods
which have been subjected to only one or more of the following processes,
namely, preservation during storage, cleaning operations, packing or repacking
of such goods in a unit container or labeling or re-labelling of containers,
sorting, declaration or alteration of retail sale price and have not been subjected
to any other process or processes amounting to manufacture in the States of
Uttarakhand or Himachal Pradesh.’’ |
(G. G. Pai)
Under Secretary to the Government of India
F.No.354/122/2002-TRU(Pt-I)
Note. - (1) The principal notification No. 49/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), vide number G.S.R. 471(E), dated the 10th June, 2003 and was last amended by notification No. 48/2006-C.E., dated the 30th December, 2006 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 804(E), dated the 30th December,2006.
(2) The principal notification No. 50/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 472(E), dated the 10th June, 2003 and was last amended by notification No. 48/2006-C.E., dated the 30th December, 2006 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 804 (E), dated the 30th December, 2006.
|