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Chapter 33: Exemptions (Other Than General)
Notification No. 140 dated 5th May 1983 (As amended by
78/86, 224/87, 95/89, 174/89, 16/93, 11/94, 87/94, 96/95, 36/97, 7/99)
In exercise of the powers
conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in
supersession of the notifications of the Government of India in the Ministry of
Finance (Department of Revenue) Nos. 38/83-Central Excises, dated the 1st
March, 1983, and 39/83-Central Excises, dated the 1st March, 1983,
the Central Government hereby exempts cosmetics and toilet preparations, falling
under Chapter 33 of the Schedule to the Central Excise Tariff Act, 1985 (5 of
1986) (hereinafter referred to as the said goods) and cleared for home
consumption or for export to Bhutan or Nepal on or after the first day of April
in any financial year by a manufacturer from one or more factories.
(a) in the case of first
clearances of the said goods upto an aggregate value not exceeding rupees
fifteen lakhs, from the whole of the duty of excise leviable thereon under
section 3 of the Central Excises & Salt Act, 1944 (1 of 1944); and
(b) in the case of clearances of
the said goods of an aggregate value not exceeding rupees fifteen lakhs
immediately following the said first clearances of the value specified in clause
(a), from so much of the duty of excise leviable thereon under section 3 of the
said Act [read with any relevant notification issued under sub-rule (1) of rule
8 of the Central Excise Rules, 1944, or sub-section (1) of section 5A of the
Central Excises and Salt Act, 1944 (1 of 1944)] and in force for the time being
as is in excess of 50% of such duty:
Provided that the aggregate
value of clearances of the said goods from any factory by one or more
manufacturers in any financial year under clauses (a) or (b) of this paragraph,
as the case may be, shall not exceed rupees fifteen lakhs.
2. Nothing contained in
this notification shall apply if the aggregate value of clearances of all
excisable goods for home consumption or for export Bhutan or Nepal.
(a) by a manufacturer, from one
or more factories, or
(b) from any factory, by one or
more manufacturers;
had exceeded rupees fifty
lakhs in the proceeding financial year:
Provided that for the
purposes of computing the aggregate value of clearances under this paragraph,
the clearances of any excisable goods where a manufacturer affixes the said
goods with a brand name or trade name (registered or not) of another person who
is not eligible for the grant of exemption under this notification, shall not be
taken into account.
3. Where a manufacturer
has not cleared the said goods in the preceding financial year, or has cleared
the said goods for the first time on or after the 1st day of August
in the preceding financial year, the exemption contained in this notification
shall be applicable to such manufacturer, -
(a) if he files, a declaration
with the Assistant Commissioner of Central Excise, that the aggregate value of
clearances of all excisable goods for home consumption or for export to Bhutan
or Nepal by a manufacturer, from one or more factories, or from any factory, by
one or more manufacturers during the financial year is not likely to exceed
rupees fifty lakhs; and
(b) that the aggregate value of
clearances of all excisable goods for home consumption or for export to Bhutan
or Nepal by a manufacturer, from one or more factories, or from any factory, by
one or more manufacturers during the financial year, does not exceed rupees
fifty lakhs,:
4. Omitted.
5. Where the said goods
have not been cleared from any factory in the preceding financial year, or have
been cleared for the first time on or after the first day of August in the
preceding financial year, the exemption contained in the notification shall not
be applicable if the aggregate value of clearances of all excisable goods for
home consumption or for export to Bhutan or Nepal, by a manufacturer, from one
or more factories or from any factory by one or more manufacturers, during the
financial year, exceeds rupees fifty lakhs.
6. The exemption contained
in this notification shall not apply to the specified goods, bearing a brand
name or trade name (registered or not) of another person.
Explanation I: For the purposes of
this notification the expression �value� means-
(a) in respect of goods falling under heading
Nos. 33.03, 33.04, 33.05 or 33.07 of the Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986), the value as determined in accordance with the provisions
of section 4A of the said Central Excise Act and
(b) in respect of other goods, the value as
determined in accordance with the provisions of section 4 of the said Central
Excise Act.
7. This notification shall
have effect upto and inclusive of the 31st day of March, 1999.
Explanation II: For the purposes of
computing the aggregate value of clearances under this notification, the
clearances of any excisable goods, which are chargeable to nil rate of duty or
which are exempted from the whole of the duty of excise leviable thereon by any
other notification (not being a notification where exemption from the whole of
the duty of excise leviable thereon is granted based upon the value or quantity
of clearances made in a financial year) issued under sub-rule (1) of rule 8 of
the Central Excise Rules, 1944 or sub-section (1) of section 5A of the Central
Excises and Salt Act, 1944 (1 of 1944) and for the time being in force, shall
not be taken into account.
Explanation III: �Brand name�
or �trade name� shall mean a brand name or trade name, whether registered or
not, that is to say a name or a mark, such as code number drawing number, design
number, symbol, monogram, label, signature or invented word or writing which is
used in relation to the said goods for the purpose of indicating or so as to
indicate a connection in the course of trade between the said goods and some
person using such name or mark with or without any indication of the identity of
that person.
Nothing contained in this
notification shall apply to the goods, which are produced or manufactured in a
free trade zone and brought to any other place in India.
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