CHENNAI – II COMMISSIONERATE : CHENNAI – 35.
TRADE NOTICE No.: 29/2001 Dated : 02.05.2001
Sub. : C.Ex.- Communication of Ministry’s
Notification No. 18/2001 C.E.
Notification No. 20/2001 C.E.
Notification No. 21/2001 C.E.
Notification No. 22/2001 C.E.
Notification No. 23/2001 C.E. and
Notification No. 24/2001 C.E. – Reg.
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The copies of Govt. of India, Ministry of Finance, Department of Revenue. Notifications mentioned above are communicated herewith for information and necessary action.
The contents of the Trade Notice may please be brought to the notice of all the constituent members of your association in general and manufacturers in particular.
(Issued from file C.No. IV/16/9/2001-Tech)
JOINT COMMISSIONER (TECH.)
To
As per mailing list
(Both trade and dept.)
Notification No. 18/2001-Central Excisea
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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment, in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 3/2001-Central Excise, dated the 1st March, 2001, namely:-
In the said notification, in the Table, after S. No. 173 and the entries relating thereto, the following shall be inserted, namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
"173A. |
64.01 |
Footwear made exclusively of plastic materials and of retail sale price not exceeding Rs. 125 per pair Explanation.- "Retail sale price" means the maximum price at which the excisable goods may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. |
Nil |
- |
-". |
(T.R.Rustagi)
Joint Secretary to the Government of India
F.No. B-5/2/2001-TRU
Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 3/2001-Central Excise, dated the 1st March, 2001 [G.S.R. 128 (E), dated the 1st March, 2001].
TO BE PUBLISHED IN PART II, SECTION 3,
SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 30TH
APRIL, 2001
10 VAISAKHA, 1923 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
***
New Delhi, dated the 30th April, 2001
10 Vaisakha, 1923 (Saka)
NOTIFICATION
No. 20 /2001-Central Excise
G.S.R.
(E).- In pursuance of rule 96ZNC of the Central Excise Rules, 1944, the
Central Government, hereby fixes the rate of excise duty on processed textile
fabrics falling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11,
55.12, 55.13 or 55.14, or processed textile fabrics of cotton or man-made
fibres, falling under heading Nos. or sub-heading Nos. 58.01, 58.02, 5806.10,
5806.40, 6001.12, 6001.22, 6001.92, 6002.20, 6002.30, 6002.43, or 6002.93
(hereinafter referred to as the “said goods”), of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), manufactured or produced by an
independent textile processor exclusively with the aid of a hot-air stenter
(hereinafter referred to as “independent textile processor”) as-
(a) in the case of a processing factory whose
average value of processed fabric is upto and including Rs. 30 per sq.
mtr., Rs. 2.5 lakhs per chamber per
stentor per month; and
(b) in the case of a processing factory whose
average value of processed fabric exceeds Rs. 30 per sq. mtr., Rs. 3 lakhs per
chamber per stentor per month,
installed in the processing factory, irrespective of whether such
stentor or chamber is in use or not, or is in working condition or not.
2. For
the purpose of payment of duty of
excise,-
(i)
in the case of an existing
processing factory of an independent
textile processor, the number of chambers of the hot air stentor installed in
such processing factory as on 1st March, 2001 or 1st May, 2001, whichever is higher , shall be taken into account;
(ii)
in the case of new processing
factory coming into existence after 1st May, 2001, the number of chambers of
the hot air stentor installed in such processing factory as on the date of
making the application under rule 96ZNA of the said rules shall be taken into
account,
subject to the other provisions contained hereinafter.
3. The average value of the said goods (per
square meter) for the factory of the independent textile processor shall be
arrived at by dividing the total value of the said goods cleared from the said
factory in the immediately preceding financial year by the total quantity of
the said goods cleared during that preceding financial year.
Provided that where the said goods are manufactured
or produced by a new unit or a closed unit of such factory for which the
average value as specified above cannot be calculated, the average value of
such goods shall be declared by the independent textile processor at the time
of making the application under rule 96ZNA; however, the amount of duty payable on the said goods shall be re-worked
at the end of the financial year on the basis of actual average value of the
said goods manufactured or produced in that financial year.
4. The duty levied and collected on the
said goods shall be the aggregate of the duty leviable under the Central Excise
Act, 1944 (1of 1944) and the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and shall be apportioned in the ratio of 1:1
between the duty leviable under both the aforesaid Acts.
5. In case the independent textile
processor proposes to make any change in the installed machinery or any part
thereof which tends to change the number of chambers in the hot-air stenters
installed in his factory, he shall intimate, about the proposed change, to the
Commissioner of Central Excise in writing, with a copy to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise,
as the case may be, one month in advance of such proposed change, and shall
obtain the written approval of the Commissioner of Central Excise before making
such change, whereafter the Commissioner of Central Excise shall determine the
date from which the change in the number of chambers shall be deemed to be
effective:
Provided that where any change in the
installed machinery or any part thereof
during a financial year results in the reduction in the number of
chambers in a hot-air stentor or in the number of hot-air stentors,
installed in the processing factory, no
account of such reduction shall be taken into account for computing the duty
payable under this notification during
that financial year and the duty of excise shall be payable during that
financial year as if no such reduction
in the number of chambers or hot air stentors
had taken place.
6.
For the purposes of this notification,-
(a) a chamber (of a hot-air stenter),
having a rail length of upto 3.05 meter on each side, installed in the
factory of the independent textile
processor shall be construed as one chamber and any fraction exceeding such
rail length of any such chamber shall be computed on a pro rata basis;
(b)
a float drying machine or any other equipment, except the galleries, of a length
3.05 meters installed in or attached to a stenter for aiding the process of
heat-setting or drying of the fabrics shall be deemed to be one chamber of a
stenter and any fraction of such length shall be computed on a pro rata
basis.
7. This
notification shall come into force on the 1st day of May, 2001.
(G.D.Lohani)
Under Secretary to
the Government of India
F.No. B-4/6/2001-TRU
TO BE PUBLISHED IN PART II, SECTION 3,
SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 30TH
APRIL, 2001
10
VAISAKHA, 1923 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
***
New Delhi, dated the 30th April, 2001
10 Vaisakha, 1923 (Saka)
NOTIFICATION
No. 21 /2001-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), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
excisable goods of the description specified in column (3) of the Table annexed
hereto and falling within the Chapter or heading No. of the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding
entry in column (2) of the said Table, from the whole of the duty of excise
leviable thereon which is specified in the said Schedule.
Table
|
S.No. |
Chapter or
heading No. |
Description
of goods |
|
(1) |
(2) |
(3) |
|
1. |
62 |
Raincoats |
|
2. |
62 |
Undergarments including brassieres,
panties, briefs, girdles, corsets, slips, vests, singlets, petticoats,
braces, suspenders, garters and similar articles |
|
3. |
62.02 |
Clothing accessories, not knitted or
crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas,
veils, ties, bow ties, cravats, gloves, mittens and mitts |
2. This
notification shall come into force on the 1st day of May, 2001.
(G.D.Lohani)
Under Secretary to
the Government of India
F.No. B-4/5/2001-TRU
TO BE PUBLISHED IN PART II, SECTION 3,
SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 30TH
APRIL, 2001
10
VAISAKHA, 1923 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
***
New Delhi, dated the 30th April, 2001
10 Vaisakha, 1923 (Saka)
NOTIFICATION
No. 22/2001-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), the Central Government, being
satisfied that it is necessary in the public interest so to do, heraby rescinds
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 12/2001-Central Excise, dated the 1st March, 2001,
published in the Gazette of India, vide number G.S.R. 137 (E), dated the 1st
March, 2001, except as respects things done or omitted to be done before such
rescission.
2. This
notification shall come into force on the 1st day of May, 2001.
(G.D.Lohani)
Under Secretary to
the Government of India
F.No. B-4/5/2001-TRU
TO BE PUBLISHED IN PART II SECTION 3, SUB-SECTION(i) OF
THE GAZETTE OF INDIA EXTRAORDINARY DATED THE
30 TH APRIL, 2001
10 VAISAKHA,
1923(SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
***
New Delhi dated the 30 th April, 2001
10
Vaisakha, 1923(Saka)
No. 23/ 2001-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) , the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the
Government of India, in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto
annexed , shall be amended, in the
manner specified in the corresponding entry in column (3) of the said Table.
TABLE
|
S.No |
Notification No. and date |
Amendment |
|
(1) |
(2) |
(3) |
|
1. |
8/2001-Central
Excise, dated the 1st March, 2001 |
In the said notification,- (a) to paragraph 3, the following proviso shall be
added, namely:- “Provided that the clearances for home consumption of
goods, whether on payment of duty or otherwise, falling under Chapter 62 of
the said First Schedule, between 1st April, 2001 and 30th April, 2001 (both
days inclusive) shall be taken into account while computing the aggregate
value of clearances at nil rate of duty under Sl No 1 of the said Table for
the financial year 2001-2002.”; (b
) in the Explanation, after clause (H), the following clauses
shall be inserted, namely:- ‘ (I) refund of duty paid on clearances
made before the 1st day of May, 2001 on the ground that such clearances are
included in the aggregate value of clearances under Sl No 1 of the said Table, shall not be admissible; (J) for the purpose
of goods falling under Chapter 62 of the said First Schedule, the expression
“manufacturer” shall include a person who is liable to pay the duty of excise
leviable on such goods under rule 7AA of the said rules.’ (c ) in the ANNEXURE, item
(xx) shall be omitted. |
|
2. |
9/2001-Central
Excise, dated the 1st March, 2001 |
In the said notification,- (a) to paragraph 3, the following proviso shall be
added, namely:- “Provided that the clearances
for home consumption of goods, whether on payment of duty or otherwise,
falling under Chapter 62 of the said First Schedule, between 1st April, 2001
and 30th April, 2001 (both days inclusive) shall be taken into account while
computing the aggregate value of clearances at the concessional rate of sixty
per cent. of normal rate of duty under Sl No 1 of the said Table for the
financial year 2001-2002.”; (b)in the Explanation, after
clause (H), the following clauses shall be inserted, namely:- ‘ (I) refund of the difference of duty
paid on clearances made before the 1st day of May, 2001 and the concessional
rate of sixty per cent. of normal rate of duty, on the ground that such
clearances are included in the aggregate value of clearances under Sl No 1 of the said Table, shall not be
admissible; (J) for the purpose of goods
falling under Chapter 62 of the said First Schedule, the expression
“manufacturer” shall include a person who is liable to pay the duty of excise
leviable on such goods under rule 7AA of the said rules.’ (c ) in the ANNEXURE,
item (xx) shall be omitted. |
2. This notification
shall come into force on the 1st day of May, 2001.
(G.D.Lohani)
Under Secretary to the Government of India
Note:
1) Notification No. 8/2001-Central Excise
dated the 1st March, 2001 was published in the Gazette of India, Extraordinary,
vide, G.S.R. 133 (E) dated the 1st
March, 2001
2) Notification No.
9/2001-Central Excise dated the 1st March, 2001 was published in the Gazette of
India, Extraordinary, vide, G.S.R. 134
(E) dated the 1st March, 2001
TO BE PUBLISHED IN PART II SECTION 3,
SUB-SECTION(i) OF THE GAZETTE OF INDIA EXTRAORDINARY DATED THE 30 TH APRIL, 2001
10
VAISAKHA, 1923(SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
***
New Delhi dated the 30 th April, 2001
10 Vaisakha, 1923(Saka)
NO
24 / 2001-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) , the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts clearances, specified in column (2) of the
Table below (hereinafter referred to as
the said Table) for home consumption, of
ball or roller bearings falling
under Chapter 84 of the First Schedule
to the Central Excise Tariff Act, 1985
(5 of 1986) (hereinafter referred to as
the specified goods), from so much of
the duty of excise specified thereon in the First Schedule to the said
Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (3) of the said Table:-
Table
|
Sl No |
Value of clearances |
Rate of duty |
|
(1) |
(2) |
(3) |
|
1 |
First clearances upto an aggregate value
not exceeding twenty five lakh rupees made on or after the – (i)
1st day of May in
the financial year 2001-2002 (ii) 1st day of April in any
other financial year. |
Nil |
|
2. |
All clearances of the specified goods which
are used as inputs for further manufacture of any specified goods within the factory of production of the
specified goods. |
Nil
|
2. The exemption contained in this
notification shall apply subject to the
following conditions, namely :-
(i) Where a manufacturer clears the specified goods from one or
more factories, the exemption in his case shall apply to the aggregate
value of clearances mentioned against each of the serial numbers in the
said Table and not separately for each factory.
(ii) Where
the specified goods are cleared by one or more manufacturers from a factory,
the exemption shall apply to the
aggregate value of clearances mentioned against each of the serial numbers in
the said Table and not separately for each manufacturer.
(iii) The
aggregate value of clearances for home consumption of the specified goods, by a
manufacturer from one or more factories, or from a factory by one or more
manufacturers, does not exceed twenty
five lakh rupees in the preceding
financial year.
Provided that in a case where
there are no clearances for home consumption of the specified goods in
the preceding financial year , the exemption
shall apply only if the manufacturer -
(i)
submits a declaration in writing to the jurisdictional Deputy Commissioner or Assistant
Commissioner of Central Excise, with a copy to the Superintendent of Central
Excise, before effecting his first clearance, that the aggregate value of
clearances for home consumption of the specified goods in the financial year
shall not exceed twenty five lakh
rupees,
(ii)
gives an undertaking in writing that if the aggregate value of clearances for
home consumption of the specified goods in the
financial year exceeds twenty five lakh rupees, he shall pay the normal
rate of duty on the clearances in that financial year, including the first clearances of twenty five lakhs.
3. For the purposes of determining the
aggregate value of clearances for home consumption, the following clearances shall not be taken into account,
namely:-
(a) clearances, which are exempt
from the whole of the duty of excise
leviable thereon (other than an exemption based on quantity or value of
clearances) under any other notification or on which no duty of excise is
payable for any other reason ;
(b) clearances bearing
the brand name or trade name of another person, which are ineligible for the
grant of this exemption in terms of
paragraph 4 ;
(c) clearances of the specified goods which are used as inputs for
further manufacture of the specified goods
within the factory of production of the specified goods.
4. The exemption contained in this
notification shall not apply to specified goods bearing a brand name or trade
name, whether registered or not, of another person .
5. This
notification shall come into force on
the 1st day of May,2001.
Explanation.- For the purposes of this notification,-
(A) “brand name” or “trade name”
means a brand name or a trade name, whether registered or not, that is
to say, a name or a mark, such as symbol, monogram, label, signature or
invented word or writing which is used in relation to such specified goods for
the purpose of indicating, or so as to indicate a connection in the course of
trade between such specified goods and some person using such name or mark with
or without any indication of the identity of that person;
(B) where the specified goods manufactured by a manufacturer
bear a brand name or trade name, whether registered or not, of another
manufacturer or trader, such specified goods shall not, merely by reason of
that fact, be deemed to have been manufactured by such other manufacturer or
trader;
(C) “value” means the value
as determined in accordance with the provisions of section 4 of the said Central Excise Act or the tariff
value fixed under section 3 of that Act;
(D)
“normal rate of duty” means the duty of excise specified in the First
Schedule to the said Central Excise
Tariff Act read with any relevant
notification (other than this notification or a notification in which exemption
is based on the value or quantity of
clearance) issued under sub-section (1) of section 5A of the said Central
Excise Act;
(E) “clearances for home consumption”, shall include clearances for export to
Bhutan and Nepal.
(G.D.LOHANI)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA