GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, Dated the 22nd January, 2016.
Notification No. 03/2016-Central Excise
G.S.R. (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, being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the
notifications of the Government of India in the Ministry of Finance (Department
of Revenue) specified in column (2) of the Table below, in the manner and to the
extent specified in the corresponding entry in column (3) of the said Table,
namely:-
Table
| S. No. |
Notification No. and date |
Amendments |
| (1) |
(2) |
(3) |
| 1. |
56/2002-Central Excise, dated the 14th November, 2002 [G.S.R.
764(E), dated 14th November, 2002]. |
In the said notification,-
(a) in paragraph 3,
(i) in clause (a), after the figures, letters and words, "14th day of
June, 2002", the words, figures and letters "but not later than the 31st
day of March, 2016" shall be inserted;
(ii) in sub- clause (i) of clause (b), after the figures, letters and
words, "14th day of June, 2002", the words, figures and letters, "but
not later than the 31st day of March, 2016" shall be inserted;
(iii) in sub- clause (ii) of clause (b), after the figures, letters and
words, "14th day of June, 2002", the words, figures and letters, "but
not later than the 31st day of March, 2016" shall be inserted;
(b) after paragraph (4), the following paragraph shall be inserted,
namely:-
"5. The exemption contained in this notification shall not apply to such
goods which have been subjected to only one or more of the following
processes, namely, preservation during storage, cleaning operations,
packing or repacking of such goods in a unit container or labeling or
re-labelling of containers, sorting, declaration or alteration of retail
sale price and have not been subjected to any other process or processes
amounting to manufacture in the State of Jammu and Kashmir.". |
| 2. |
57/2002-Central Excise, dated the 14th November, 2002 [G.S.R.
765(E), dated 14th November, 2002]. |
In the said notification,-
(a) in paragraph 3,-
(i) in clause (a), after the figures, letters and words, "14th day of
June, 2002", the words, figures and letters "but not later than the 31st
day of March, 2016" shall be inserted;
(ii) in sub-clause (i) of clause (b), after the figures, letters and
words, "14th day of June, 2002", the words, figures and letters, "but
not later than the 31st day of March, 2016" shall be inserted;
(iii) in sub-clause (ii) of clause (b), after the figures, letters and
words, "14th day of June, 2002", the words, figures and letters, "but
not later than the 31st day of March, 2016" shall be inserted and
(b) after paragraph (4), the following paragraph shall be inserted,
namely:-
"5. The exemption contained in this notification shall not apply to such
goods which have been subjected to only one or more of the following
processes, namely, preservation during storage, cleaning operations,
packing or repacking of such goods in a unit container or labeling or
re-labelling of containers, sorting, declaration or alteration of retail
sale price and have not been subjected to any other process or processes
amounting to manufacture in the State of Jammu and Kashmir." |
[F.No. 332/09/2013-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note:- (1) The principal
notification No.
56/2002-Central Excise, dated the 14th of November, 2002, was published in the
Gazette of India, Extraordinary, vide number G.S.R. 764(E), dated the 14th of
November, 2002 and last amended by
notification No. 52/2008-Central Excise,
dated the 3rd October, 2008, published vide number G.S.R. 711(E), dated the 3rd
October, 2008.
(2) The principal
notification No. 57/2002-Central Excise, dated the 14th of
November, 2002, was published in the Gazette of India, Extraordinary, vide
number G.S.R. 765(E), dated the 14th of November, 2002 and last amended by
notification No. 53/2008-Central Excise, dated the 3rd October, 2008, published
vide number G.S.R. 712(E), dated the 3rd October, 2008.
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