GOVERNMENT OF INDIA MINISTRY OF
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.15/2013
-
Central Excise
New Delhi, dated the April
18, 2013
G.S.R.
252
(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 amendments
in
each of
the notifications of the
Government of India in the Ministry of Finance (Department of Revenue) specified
in column
(2) of the Table below,
which shall be amended or further amended, as the case may be,
in
the manner
as specified in the corresponding entry in column (3) of the said Table, namely :-
| Sl. No. |
Notification number and date |
Amendments |
| (1) |
(2) |
(3) |
| 1 |
34/2006-Central Excise dated the 14th June, 2006
[Vide number G.S.R. 365 (E), dated the 14 th June, 2006] |
In the said notification,
(1) in opening paragraph,-
(a)for sub paragraphs (i) and (ii), following sub - paragraphs shall be
substituted, namely:-“
(i) in the case of hotel or stand alone restaurant, capital goods
including spares, office equipment, professional equipment, office
furniture and consumables, related to its service sector business and
food items and alcoholic beverages but excluding other products
classifiable in Chapters 1 to 24 of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975 ) and items not permitted to be imported in
terms of Appendix 37B of the Hand Book of Procedure, volume I ;
(ii) in the case of service provider other than hotel or stand alone
restaurant, capital goods including spares, office equipment,
professional equipment, office furniture and consumables, related to its
service sector business, but excluding the items not permitted to be
imported in terms of Appendix 37B of the Hand Book of Procedure, volume
I;
(iii) in the case of service provider who is also engaged in
manufacturing activity, capital goods including spares related to its
manufacturing sector
business , but excluding the items not permitted to be imported in terms
of Appendix 37B of the Hand Book of Procedure, volume I,”;
(b) after condition (i), the following condition shall be inserted,
namely:-
“(ia) that in the case of capital goods including spares covered at
sub-paragraph (iii) above, the manufacturing sector business of the
service provider has been endorsed by the Regional Authority on the said
scrip during the period of validity of the said scrip and upon such
endorsement, the validity of the said scrip remains unchanged.” ;
(c) in the proviso to condition (ii), for the words “that transfer”, the
words , brackets and letters “that, except in case of goods covered at
sub-paragraph
(iii) above, transfer” shall be substituted; (d) after condition (ii),
the following condition shall be inserted, namely : -
“(iia) that the capital goods including spares covered at sub- paragraph
(iii) above shall be subject to actual user condition and the person
procuring the goods, at the time of clearance of the said goods , shall
furnish an undertaking to this effect to the Deputy Commissioner of
Central Excise
or Assistant Commissioner of Central Excise, as the case may be, that in
case of non compliance of the said condition, he shall pay on demand an
amount equal to the duty leviable, but for the exemption contained
herein together with interest at the rate of fifteen percent per annum
from the date of clearance of the said materials. ”;
(e) after condition (iii) and above “Explanation”, the following
paragraph shall be inserted, namely :-
“2. Exemption under this notification shall not be available for
clearance of vehicles even if such vehicles are freely importable under
the Foreign Trade Policy. However, the vehicles which are in the nature
of professional equipment (and are not personal vehicles) for use by the
service provider
in his regular service business shall be permitted. For this purpose,
motor cars, sports utility vehicles and all purpose vehicles for the
service provider hotels, travel agents, tour operators or tour transport
operators and
companies owning/operating golf resorts shall not be regarded as
personal vehicles subject to the condition that the risdictional central
excise authority endorses the invoice at the time of clearance
specifying that the vehicle shall be registered as vehicle for “tourist
purpose only” and the viehicle is so registered and a copy of the
registration certificate to that effect is submitted to the concerned
juisdictional central excise authority as a confirmation of clearance of
vehicle within six months from the date of clearance and the said
vehicle is used for tourist purpose only,".
|
| 2 |
31/2012 - Central Excise dated the 9th July
,2012[vide number G.S.R. 543(E), dated the 9th July, 2012] |
In the said notificaion,in paragraph 2, in condition
(d), after second proviso, the following proviso shall be inserted,
namely:-
"Provided also that the said scrip shall be transferable by the status
holder, to whom it was issued, to its supporting manufacturer,who is
neither a status holder nor has a unit (the term unit shall not include
developer ) in a Park recognised by the Ministry of Food Processing
Industries, if such transfter is endoresed by the Regional Authority
during the period of validity of the said scrip and upon such
endorsement, the validity of the said scrip remains unchanged." |
3
[F.No.605/10/2013] |
33/2012- Central Excise dated the 9th July, 2012 [
Vide number G.S.R.545(E), dated the 9th July, 2012} |
In the said notification,in paragraph 2 ,in condition
(d),-
(a) after first proviso, the following proviso shall be inserted,
namely:-
"Provided further that the transfter of the said scip shall be allowed
within the group company as defined in para 9.28 of the Foreign Trade
Policy, if the said group company is a manufacturer and such transfer is
endorsed by the Regional Authority during the period of validity of the
said scrip, mentioning the sectors for which the transferee has
manufacturing facility and for which the transfter is granted.".
(b) In the existing second proviso, for the words "Provided further that
upon", the words "Provided also that upon" shall be substitued. |
F.No. 605/10/2013-DBK]
(Rajiv Talwar)
Joint Secretary to the Government of India
|