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Notes


Other Notes(Excise)

SUB-HEADING NOTES

1. In this Chapter, the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron:

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

- more than 0.2% of chromium

- more than 0.3% of copper

- more than 0.3% of nickel

- more than 0.1% of any of the following elements:

aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.

(b) Non-alloy free-cutting steel:

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

- 0.08% or more of sulphur

- 0.1% or more of lead

- more than 0.05% of selenium

- more than 0.01% of tellurium

- more than 0.05% of bismuth.

(c) Silicon-electrical steel:

Alloy steels containing, by weight, at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a pro- portion that would give the steel the characteristics of another alloy steel.

(d) High speed steel:

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel:

Alloy steels containing by weight:

- not more than 0.7% of carbon

- 0.5% or more but not more than 1.9% of manganese; and

- 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.

2. For the classification of ferro-alloys in the sub-headings of heading 7202, the following rule should be observed:

A Ferro-alloy is considered as binary and classified under the relevant sub-heading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1(c) must each exceed 10% by weight.

3. In relation to flat-rolled products of this Chapter, the process of hardening or tempering shall amount to ‘manufacture’


SUPPLIMENTRY NOTES


Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or beveled) edge.


EXEMPTION NOTIFICATIONS
Compounded Levy rates for Stainless Steel Pattis/Pattas and Aluminium circles subjected to process of Cold Rolling:
In exercise of the powers conferred by Rule 15 of the Central Excise
(No.2) Rules, 2001, The Central Government hereby specifies the excisable goods viz. stainless steel pattis/pattas, falling under Chapter 72, or aluminium circles falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) subjected to the process of cold rolling with the aid of cold rolling machine in respect of which an assessee shall have an option to pay the duty of excise on the basis of cold rolling machine installed
for cold rolling of these goods and fixes the following rate of duty per cold rolling machine, per month:-

(i) Stainless steel pattis or pattas Fifteen thousand rupees

(ii) Aluminium circles produced from sheets manufactured on cold rolling machines

(a) Where the length of the Seven thousand five roller
is 30" or less hundred rupees
(b) Where the length of the Ten thousand rupees:
roller is more than 30"
Provided that no credit of duty paid on any raw materials, component
part or machinery or finished products used for cold rolling of stainless steel pattis/pattas, or aluminium circles under CENVAT Credit Rules, 2001 shall be taken:

Provided further that the procedure mentioned hereinafter is followed.

2. Application to avail special procedure: (1) The manufacturer shall make an application in the form specified in Appendix-I to this notification
to the Superintendent of Central Excise, as the case may be, for this purpose and the Superintendent, may grant permission for the period in respect of which the application has been made.

(2) The application shall be made so as to cover a period of not less than twelve consecutive calendar months, but permission may be granted for a shorter period for reasons to be recorded in writing, by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise.

(3) If at any time during such period the manufacturer fails to avail himself of the procedure contained in this notification, he shall, unless otherwise ordered by the Assistant Commissioner or the Deputy Commissioner, be precluded from availing himself of such procedure for a period of six months from the date of such failure.
(4) If the manufacturer desires to avail himself of the procedure contained in this notification on the expiry of the period for which his application was granted, he shall, before such expiry, make an application to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise as under sub-paragraph (1) and on his failure to do so, he shall, except as provided herein, be precluded from availing himself of such procedure for a period of six months from the date of such expiry.

(5) Notwithstanding anything contained in sub-paragraph (1), an application made by a manufacturer, before the commencement of this notification, under sub-rule (1) of rule 96ZA of the Central Excise Rules, 1944, shall be deemed to be an application made under sub-paragraph (1) and the same shall be deemed to have been granted under sub-paragraph (1) and where such application has not been granted, the Assistant Commissioner or the Deputy Commissioner shall dispose of the same as if it is an application under sub-paragraph (1).

3. Discharge of duty liability on payment of certain sum.- (1) A manufacturer whose application has been granted under paragraph 2 shall pay a sum calculated at the rate specified in this notification, subject to the conditions herein laid down, and such payment shall be in full discharge of his liability for duty leviable on his production of such cold re-rolled stainless pattas/pattis, or aluminium circles during the period for which the said sum has been paid:

Provided that if there is revision in the rate of duty, the sum payable shall be recalculated on the basis of the revised rate, from the date of revision and liability for duty leviable on the production of stainless steel pattis/ pattas, or aluminium circles from that date shall not be discharged unless the differential duty is paid and in case the amount of duty so recalculated is less that the sum paid, the balance shall be refunded to the manufacturer.

Provided further that when a manufacturer makes an application for the first time under paragraph 2 for availing of the procedure contained in this notification, the duty liability for the month in which the application is granted shall be calculated pro-rata on the basis of the total number of days in that month and the number of days remaining in the month from the date of such grant.

(2) The sum payable under sub-paragraph (1) shall be calculated by application of the appropriate rate to the maximum number of cold rolling machines installed by or on behalf of such manufacturer in one or more premises at any time during three calendar months immediately preceding the calendar month in which the application under paragraph 2 is made.

(3) The sum shall be tendered by the manufacturer along with the application.

4. Manufacturer’s declaration and accounts- (1) The manufacturer who has been granted permission under paragraph (2) above shall make an application in the form specified in Appendix II to this notification to the Superintendent in charge of the factory for permission to remove the stainless steel pattis/pattas, or aluminium circles from his premises during the ensuing month, declaring the maximum number of cold rolling machines installed by him or on his behalf, one or more premises at any time during three calendar months immediately preceding the said calendar month in which such application is made.

(2) If such application is not made to the Superintendent of Central Excise within the time limit laid down in sub-paragraph (1), the manufacturer shall, unless, otherwise directed by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, and in exceptional circumstances, be liable to pay duty on his entire production of stainless steel pattis/pattas, or aluminium circles during the month or part thereof in respect of which the application was to be made, at the rate prescribed in the First Schedules to the Central Excise Tariff Act, 1985 (5 of 1986) read with any relevant notification or notifications issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944).

(3) The manufacturer shall also intimate the Superintendent of Central Excise in writing of any proposed change in the number of cold rolling machines installed by him or on his behalf, and obtain the written approval of such officer before making any such change.

5. Exemption from certain provisions etc.- (1) During the period in respect of which any manufacturer has been permitted to avail himself of the procedure of this notification, he shall be exempt from the operation of rule 8 of the Central Excise (No. 2) Rules, 2001.

(2) Except in accordance with such terms and conditions as the Central Government may by notification specify in this behalf, no rebate of excise duty shall be paid under rule 18 of the said Central Excise Rules, in respect of any stainless steel pattis/pattas, or aluminium circles exported out of India, out of the stock produced by such manufacturer during such period.

6. Provisions regarding new factories and closed factories resuming production.- (1) In the case of a manufacturer who commences production for the first time or who recommences production after having ceased production for a continuous period of not less than three months, and who has been permitted by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise under paragraph 2 to avail of the procedure, the amount payable by him for the first month or part thereof, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling machines that are or are likely to be installed by him or on his behalf during such period.

(2) At the expiry of the period, the amount payable shall be recalculated
on the basis of the maximum number of cold rolling machines actually installed and if the initial payment falls short of the total liability so determined, the deficiency shall be recovered from the manufacturer and where the total liability is less than the initial deposit, the balance shall be refunded to the manufacturer.

7. Power to condone failure to apply for special procedure.- Notwithstanding anything contained in this notification, the Additional Commissioner of Central Excise or the Joint Commissioner of Central Excise may, at his discretion, for reasons to be recorded in writing, and subject to such conditions as he may deem fit, apply the provisions contained in this notification to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition laid down in this notification.

8. Provision regarding factories ceasing to work or reverting to the normal procedure.-Notwithstanding anything contained in this notification, where a manufacturer who had availed himself of the procedure contained in this notification ceases to work or reverts to the normal procedure, the duty payable by him in the month during which he has availed himself of the procedure shall be calculated on the basis of the maximum number of cold rolling machines installed during the last month in the manner prescribed in paragraph 6 and the amount already paid for the month in accordance with paragraph 3 shall be adjusted towards the duty so calculated and on such adjustment if there is any excess payment it shall be refunded to the manufacturer and any deficiency in duty shall be recovered from the manufacturer.

Explanation- A manufacturer, who ceases to work his factory for one
or two shifts only, shall not be deemed to have ceased to work within the meaning to this notification.

9. Confiscation and penalty.- If any manufacturer contravenes any provision of this notification in respect of any excisable goods, then all such goods shall be liable to confiscation, and the manufacturer shall be liable to penalty under rule 25 of the Central Excise (No. 2) rules, 2001.

10. This notification shall come in to effect on and from the first day of July, 2001.

Form A S P II

Appendix-I

Application for permission to avail of the special procedure relating to stainless steel patties or pattas or aluminium circles.
Name of the factory/factories...................Address.............................

I/We.....................manufacturers of stainless steel patties or pattas/
aluminium circles, residing at..............taluk/tehsil...........district........and
holders of Central Excise Registration No.....................dated
.........................hereby apply to avail myself/ourselves during the.............calendar month/the period beginning with.........20..........and ending with...........20.............of the special procedure in respect of the production or transactions in such stainless steel patties or pattas or aluminium circles at my/our above mentioned factory/factories.

2. I/We hereby agree to abide by the terms and conditions of the said procedure throughout the said period.

Place:
Date:

Place: Date:
Signature of manufacturers or his/their authorized agent's).

Countersigned
Superintendent of Central Excise ........................ Range.......... Circle...........

Permission granted for Calendar month........./the period beginning

with.......and ending with.................

Place: Date:

Assistant Commissioner/Deputy
Commissioner of Central Excise

Note: Delete the entries which are not applicable.

Appendix-II

Original Duplicate Triplicate
Quadruplicate

Application for removal of stainless steel patties/pattas manufactured under the special procedure

Name of the factory..................... Address.............................

1. I/We.............................manufactures) of stainless steel patties/pattas residing at.................................Taluka/Tehsil.............................................District................and holder's)
of Central Excise Registration No. ..................dated...............having been permitted to avail myself/ourselves of the special procedure contained in the notification issued under rule 15 of Central Excise (No.2) Rule 2001, in respect of my/our production and transactions in such stainless steel patties/pattas at the above-mentioned factory/factories hereby declare that I/We intend to install and employ the cold rolling machines for the production of stainless steel patties/pattas during the year............in the manner indicated below, and the total sum payable by me/us in terms of the provisions laid down in the notification in respect of the said period are stated hereunder:

No. of clod rolling Rate prescribed in Government Sum payable Total
installed Machines of India Notification to be and employed No. /2001-Central Excise dated
(1) (2) (3) (4)

2. I/We tender herewith the sum of Rs..................(Rupees............................only). The
balance will be paid by me/us in monthly installments.

3. I/We hereby declare that the particulars furnished herein are true and complete to the best of my/our knowledge and belief.

4. I/We apply for leave to remove from the above mentioned premises during the period from............to...............any stainless steel patties/pattas manufactured in the said premises during that period.

5. I/We understand that the permission accorded to me/us for the year...........is subject
to my/our paying the balance amount as indicated in paragraph 2 above.

Place:
Date:

To

The Superintendent of Central Excise
....................................Range
....................................Circle

Signature of manufacturer or his authorized agent.

Place............... Date................

COUNTERSIGNED

The Superintendent of Central Excise
....................................Range
....................................Circle.

Statement of duty paid:
(a) For payment of cash at................

Treasury
State Bank of India
Reserve Bank of India

(To be filled in by the manufacturer or his authorized agent)

Name of person Particular of payment Amount (in words as well as in
Head of Account figures)
(1) (2) (3)

Head of Account
038-Union Excise Duties-Stainless steel patties/pattas
(b) Under the compounded levy scheme.

Date................ Signature of the tenderer
(To be filled in by the Treasury or Bank) CERTIFICATE
Deposit Number................Date............Received payment of rupees (in words)............

(c) For payment through account-current:

Signature of Treasurer or Accountant
Agent or Manager

Title of Account Number and date of Amount (in words as well as in of Ledger entry figures)
(1) (2) (3)

Place.............
Date...............

Signature of the manufacturer or his Authorized agent.

(d) For payment through T.R.5/Special Revenue Money Order

Date of Payment T.R.5 No./Special Money Order Amount (in words as well
Coupon No. figures)
(1) (2) (3)

Place.............
Date...............

Clearance allowed subject to fulfillment of the condition of deposits

Note: Delete the entries not applicable

Superintendent of Central Excise

[Ntfn. No. 34/01-CE. Dated. 28.06.2001 as amended by Ntfn. No. 7/02]
 

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