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Date: 20-06-1986
Notification No: Central Excise Notification No 351/1986
Issuing Authority: Central Excise  
Type: Tariff
File No:
Subject: Notification regarding Rule 57
Notification regarding Rule 57

Notification No. 351 dated 20th June 1986 (As amended by 86/87, 205/87, and 79/91, 6/94 (NT), 29/94, 7/95)

In exercise of the powers conferred by rule 57J of the Central Excise Rules, 1944, the Central Government hereby specifies the inputs described in Column (2) of the Table hereto annexed used in the manufacture of the intermediate products described in column (3) of the said Table received by a manufacturer for use in or in relation to the manufacture of the final products described in the corresponding entry in column (4) of the said Table, in respect of which the credit of the specified duty paid on the said inputs shall be allowed as credit under 57A of the said rules:

Provided that the said intermediate products are manufactured in a factory as a job work and in respect of which the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No 214/86 � Central Excises, dated the 25th March, 1986, has been availed of:

Provided further that no credit shall be allowed unless the intermediate products received by the manufacturer of the said final products are accompanied by a Gate Pass, an AR-1 a Bill of entry or any other document as may be specified by the Central Board of Excise and Customs [constituted under the Central Board of Revenue Act, 1963 (54 of 1963) evidencing the payment of duty on such inputs.

S. No.

Description of inputs products

Description of intermediate products

Description of final products

(1)

(2)

(3)

(4)

1.

All goods falling within the Schedule to be Central Excise Tariff Act, 1985 (5 of 1986), other than the following namely: -

(i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act;

(ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act;

(iii) goods classifiable under sub-heading Nos. 2710.11, 2710.12, 2710.13 or 2710.19 (except Natural gasoline liquid) of the Schedule to the said Act;

(iv) high speed diesel oil classifiable under heading No. 27.10 of the Schedule to the said Act.

All goods falling within the Schedule to be Central Excise Tariff Act, 1985 (5 of 1986), other than the following namely, -

(i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act;

(ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act;

(iii) goods classifiable under sub-heading Nos. 2710.11, 2710.12, 2710.13 or 2710.19 (except Natural gasoline liquid) of the Schedule to the said Act;

(iv) high speed diesel oil classifiable under heading No. 27.10 of the Schedule to the said Act.

All goods falling within the Schedule to be Central Excise Tariff Act, 1985 (5 of 1986), other than the following namely, -

(i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act;

(ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act;

(iii) woven fabrics classifiable Chapter 52 or Chapter 54 or Chapter 55 of the Schedule to the said Act.

       

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