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Amendment in Central Excise Notification No. 6 dated 1st March 2002
Central
Excise Notification No. 53 dated 30th October 2002
In
exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, 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 erstwhile
Ministry of Finance (Department of Revenue), No. 6/ 2002-Central Excise, dated
the 1st March 2002, namely: -
In
the said notification, in the Annexure, for Condition No. 35 and condition
relating thereto, the following shall be substituted, namely: -
�35.
(1)
The manufacturer intending to avail this exemption shall, at the
beginning of every financial year, or in the case of a new factory, prior to
availing of this exemption, intimate in writing to the Deputy Commissioner of
Central Excise or the Assistant Commissioner of Central Excise, as the case may
be, about the distinctive profile of the goods in respect of which he intends to
avail this exemption;
(2)
The manufacturer shall maintain records pertaining to quantity, value and
other relevant details relating to procurement and daily stock account of
handloom fabrics along with the distinctive profile of the goods made there
from;
(3)
At the time of clearance, the manufacturer shall -
(i)
declare in the invoice that these goods have been made out of handloom
fabrics; and
(ii)
affix a label on these goods declaring that such goods have been made out
of handloom fabrics;
(4)
The Commissioner of Central Excise shall authorize, an audit team
consisting of the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, and an authorized officer of
the Textiles Committee to undertake audit of the records of the manufacturer
once in every financial year, sample testing, etc. and the audit so conducted
reveals that these goods have been made out of handloom fabrics.
Explanation:For the purposes of this condition, the distinctive profile of the goods
relates to the broad category to which the goods belong and does not relate to
consignment wise details.
Illustration:
Men�s shirts, men�s kurtas, men�s kurta-pyjama set, ladies tops, ladies
kurtas and ladies salwar kameez set would comprise of the distinctive profiles
of each of these items separately.
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