OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

CHENNAI – II COMMISSIONERATE : CHENNAI – 35

 

 

TRADE NOTICE No. 46/2001                                                              Dated : 10.07.2001

 

 

                        Sub. : CE – Communication of Notification No. 33/2001 CE

                                   to No. 35/2001 CE dt. 28.06.2001.

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The copy of Ministry’s Notification No. 33/2001 CE to No. 35/2001 CE dt. 28.06.2001 is forwarded herewith for information and necessary action.

 

The contents of this Trade Notice may please be brought to the notice of all constituent members of your association in general and manufacturers in particular.

 

(Issued in file C.No. IV/16/9/2001 Tech.)

 

 

                                                                                                                         s/d

                                                                                                                            (G.V. KRISHNA RAO)

JOINT COMMISSIONER (TECHNICAL)

 

 28th June, 2001

 

Notification No. 33 /2001-Central Excise

 

            In exercise of the powers conferred by rule 15 of the Central Excise ( No. 2) Rules, 2001, the Central Government hereby specifies embroidery in the piece, in strips or in motifs on cotton fabrics, man made fabrics, silk fabrics or woollen fabrics, in respect of which an assessee shall have the option to pay the duty of excise on the basis of meter length of the machine per shift and fixes a rate of duty of Rs. 45 per meter length of the machine per shift, for embroidery machines utilised for manufacture of the said goods:

Provided that no credit of duty paid on inputs used in the manufacture of the embroidery and capital goods used within the factory of manufacture of such embroidery shall be taken under the CENVAT Credit Rules, 2001:

Provided further that the procedure mentioned hereinafter is followed.

Explanation.- In this notification-

(a) "meter length", in relation to a machine, means the distance between the points provided for the first needle and the last needle of only one roller of such machine;

(b) "shift" means a period not exceeding eight hours working in a day, exclusive of rest interval, provided the work of the same kind is carried out by the same set of workers.

2.    Application to avail of special procedure.-     (1)     A manufacturer of embroidery in the piece, in strips or in motifs (hereinafter referred to as "the embroidery") shall make an application in the form specified in Appendix I to this notification as Appendix-I to the Superintendent of Central Excise in this behalf.

(2)    The application shall be made so as to cover a period of not less than six consecutive calendar months, but may be granted for a shorter period, for reasons to be recorded in writing by the Assistant Commissioner or the Deputy Commissioner, as the case may be.

(3)    If, at any time during such period, the manufacturer does not desire to avail himself of the special provisions contained in this notification, he shall give a notice in writing to the Assistant Commissioner or the Deputy Commissioner in charge of the factory of his intention at least one week in advance. Once the manufacturer has ceased to avail himself of such special provisions, from any date, he shall be precluded from availing himself of such provisions for a period of six months from that date.

(4) If the manufacturer desires to avail himself of the special procedures contained herein on the expiry of the period for which his application was granted, he shall, not later than a week before such expiry, make an application to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise under sub paragraph (1); and on his failure to do so, he shall, except as provided herein, be precluded from availing himself of such procedures for a period of six months from the date of such expiry.

(5) Notwithstanding anything contained in sub-paragraph (1), an application made by a manufacturer before the commencement of this notification under sub-rule(1) of rule 96ZH of the Central Excise Rules, 1944, shall be deemed to be an application made under sub-paragraph (1) and the same shall be deemed to have been granted under sub-paragraph (1) and where such application has not been granted, the Assistant Commissioner or the Deputy Commissioner shall dispose of the same as if it is an application under sub-paragraph (1).

3.    Discharge of liability for duty on payment of certain sum.-     (1)    If a manufacturer whose application has been granted under paragraph 2 pays before the commencement of any shift a sum calculated according to such rate, in the manner and subject to the conditions herein laid down, such payment shall be in full discharge of his liability for the duty leviable on his production of the embroidery during the said shift:

Provided that if there is revision in the rate of duty, the sum payable shall be recalculated on the basis of the revised rates from the date of revision and liability for duty leviable on the production of the embroidery from that date shall not be discharged unless the differential duty is paid, and in case the amount of duty so recalculated is less than the sum paid, the balance shall be refunded to the manufacturer:

(2)    The sum payable under sub-paragraph (1) shall be calculated by application of the appropriate rate to the meter length of each of the machines intended to be employed by the manufacturer during the shift.

(3) Such sum shall be paid by such manufacturer by debit in the account-current maintained under these provisions before commencement of the shift.

(4) If the payment is not made in the manner and within the time-limit herein laid down, the manufacturer shall, unless otherwise directed by the Assistant Commissioner or the Deputy Commissioner of Central Excise , and in exceptional circumstances, be liable to pay duty on his entire production of the embroidery during the shift or shifts, in respect of which the payment was to be made, at the rate specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986):

Provided that where the period of delay is upto five days, the provisions of this sub-paragraph shall have effect as if for the expression "Assistant Commissioner or the Deputy Commissioner of Central Excise" , the expression " Superintendent of Central Excise" has been substituted.

4.    Manufacturer’s declaration and accounts.-     (1)     The manufacturer shall keep account-current with the Commissioner, of the sums payable under paragraph 3, and such account-current shall be maintained in triplicate by using indelible pencil and double sided carbon and the assessee shall periodically make credit in such account-current by cash payment into the treasury so as to keep sufficient balance in such account-current to cover the sums payable under paragraph 3.

(2) Such manufacturer shall also-

(a) maintain a Daily Stock Account in the form specified in Appendix II to this notification;

(b) intimate the Superintendent of Central Excise in writing of any change in the number, meter length and speed of the machines installed by him; and

(c) append to the monthly return in proper form prescribed under rule 12 of the Central Excise ( No. 2) Rules, 2001, two carbon copies of the Daily Stock Account duly signed.

5.    Exemption from certain provisions etc.- (1) During the period in respect of which a manufacturer has been permitted to avail himself of the procedure of this notification, he shall be exempt from the operation of the provisions of rule 8 of the Central Excise   ( No. 2) Rules, 2001.

(2) Except in accordance with such terms, conditions and limitations as the Central Government may by notification specify in this behalf, no rebate of excise duty shall be paid under rule 18 of the said Central Excise Rules, in respect of any embroidery exported out of India out of the stock produced by such manufacturer during such period.

6.    Power to condone failure to apply for special procedure.- Notwithstanding anything contained in this notification, the Additional Commissioner of Central Excise or the Joint Commissioner of Central Excise may, at his discretion and subject to such conditions as he may deem fit, apply the provisions contained in this notification to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition, laid down in this notification.

7.    Confiscation and penalty.- If any manufacturer contravenes any provision of this notification in respect of any excisable goods, then all such goods shall be liable to confiscation, and the manufacturer shall be liable to penalty under rule 25 of the Central Excise (No. 2) Rules, 2001.

8.    This notification shall come into effect on and from the first day of July, 2001.

Appendix-I

Form A S P I

Application for permission to avail of the special procedure relating to embroidery

Name of the factory/factories…………Address………………….

I/We…………..manufacturer(s) of embroidery processed at…….. taluk/tehsil……. district………………….And holders of Central Excise Registration No…………dated……hereby apply to avail myself/ourselves during the…….calendar month/the period beginning with ….. 20… and ending with ……20…… of the special procedure contained in respect of the manufacture of the embroidery specified under the notification issued under rule 15 of the Central Excise (No. 2) Rules, 2001.

2. I/We declare that the particulars of each embroidery machine installed by me/us

Serial number allotted to the machine ( such number should be painted prominently on the machine ),

Brand name and other identifying particulars of the machine

Year of instillation of the machine

Length of the machine in meters

Maximum revolutions per minute which the machine is capable of working at

Remarks

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

3. I/We hereby agree to abide by the terms and conditions of the said procedure throughout the said period.

Place:

Date:

Signature of manufacturers or his/their authorized agent(s).

                                                           Countersigned                                                                            …….of Central Excise

Range………
Circle……….

Place:
Date:

Permission granted for calendar month/the period beginning with…..and ending with…………

 Assistant Commissioner/
Deputy Commissioner of Central Excise

Place:
Date:

Appendix-II

Original
Duplicate
Triplicate

Production register-cum-account current to be maintained by the the manufacturer of embroidery working under special procedure

Name and Address of the Manufacturer __________________________________________________

 

First Shift : From_____________ hours to __________________hours

Month______________, 20___

Second Shift : From_____________ hours to __________________hours

Registration No. ___________________

Third Shift : From_____________ hours to __________________hours

Account Current No.___________________

 

Date

Shift

Description of variety of the embroidery

Description of the base fabrics

Particulars of machines intended to be employed during the shift

Rate per metre length of the machine per shift (Rs.)

Number and date of the credit document under which the amount deposited in the Treasury

Amount deposited (Rs.)

Total sum payable and debitted (Rs.)

Balance (Rs.)

Quantity of the embroidery manufactured during the Shift (Square metres)

Remarks

Signature of the manufacturer or his authorised agent

 

 

 

 

Number

Serial Numbers alloted as per the application

Total metre length

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

F. No. 354/66/2001-TRU

(T.R. Rustagi)
Joint Secretary to the Government of India

 

 

 

 

 

 

 

 

 

28th June 2001

 

Notification No. 34/2001-Central Excise

 

             In exercise of the powers conferred by Rule 15 of the Central Excise (No.2) Rules, 2001, The Central Government hereby specifies the excisable goods viz. stainless steel pattis/pattas, falling under Chapter 72, or aluminium circles falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986) subjected to the process of cold rolling with the aid of cold rolling machine in respect of which an assessee shall have an option to pay the duty of excise on the basis of cold rolling machine installed for cold rolling of these goods and fixes the following rate of duty per cold rolling machine, per month:-

(i)

stainless steel pattis or pattas

Fifteen thousand rupees

(ii)

aluminium circles produced from sheets manufactured on cold rolling machines

 

 

(a) where the length of the roller is 30" or less

Seven thousand five Hundred rupees

(b) where the length of the roller is more than 30"

Ten thousand rupees:

Provided that no credit of duty paid on any raw materials, component part or machinery or finished products used for cold rolling of stainless steel pattis/pattas, or aluminium circles under CENVAT Credit Rules, 2001 shall be taken:

Provided further that the procedure mentioned hereinafter is followed.

2.     Application to avail special procedure.- (1)     The manufacturer shall make an application in the form specified in Appendix-I to this notification to the Superintendent of Central Excise, as the case may be, for this purpose and the Superintendent, may grant permission for the period in respect of which the application has been made.

(2)     The application shall be made so as to cover a period of not less than twelve consecutive calendar months, but permission may be granted for a shorter period for reasons to be recorded in writing, by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise.

(3)        If at any time during such period the manufacturer fails to avail himself of the procedure contained in this    notification, he shall, unless otherwise ordered by the Assistant Commissioner or the Deputy Commissioner, be precluded from availing himself of such procedure for a period of six months from the date of such failure.

(4)     If the manufacturer desires to avail himself of the procedure contained in this notification on the expiry of the period for which his application was granted, he shall, before such expiry, make an application to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise as under sub- paragraph (1) and on his failure to do so, he shall, except as provided herein, be precluded from availing himself of such procedure for a period of six months from the date of such expiry.

(5)     Notwithstanding anything contained in sub- paragraph (1), an application made by a manufacturer, before the commencement of this notification, under sub-rule (1) of rule 96ZA of the Central Excise Rules, 1944, shall be deemed to be an application made under sub- paragraph (1) and the same shall be deemed to have been granted under sub- paragraph (1) and where such application has not been granted, the Assistant Commissioner or the Deputy Commissioner shall dispose of the same as if it is an application under sub- paragraph (1).

3.     Discharge of duty liability on payment of certain sum.- (1)     A manufacturer whose application has been granted under paragraph 2 shall pay a sum calculated at the rate specified in this notification, subject to the conditions herein laid down, and such payment shall be in full discharge of his liability for duty leviable on his production of such cold re-rolled stainless pattas/pattis, or aluminium circles during the period for which the said sum has been paid:

Provided that if there is revision in the rate of duty, the sum payable shall be recalculated on the basis of the revised rate, from the date of revision and liability for duty leviable on the production of stainless steel pattis/pattas, or aluminium circles from that date shall not be discharged unless the differential duty is paid and in case the amount of duty so recalculated is less than the sum paid, the balance shall be refunded to the manufacturer:

Provided further that when a manufacturer makes an application for the first time under paragraph 2 for availing of the procedure contained in this notification, the duty liability for the month in which the application is granted shall be calculated pro-rata on the basis of the total number of days in that month and the number of days remaining in the month from the date of such grant.

(2)     The sum payable under sub-paragraph (1) shall be calculated by application of the appropriate rate to the maximum number of cold rolling machines installed by or on behalf of such manufacturer in one or more premises at any time during three calendar months immediately preceding the calendar month in which the application under paragraph 2 is made.

(3)     The sum shall be tendered by the manufacturer along with the application.

4.     Manufacturer’s declaration and accounts.-     (1)     The manufacturer who has been granted permission under paragraph (2) above shall make an application in the form specified in Appendix II to this notification to the Superintendent in charge of the factory for permission to remove the stainless steel pattis/pattas, or aluminium circles from his premises during the ensuing month, declaring the maximum number of cold rolling machines installed by him or on his behalf, in one or more premises at any time during three calendar months immediately preceding the said calendar month in which such application is made.

(2)     If such application is not made to the Superintendent of Central Excise within the time limit laid down in sub-paragraph (1), the manufacturer shall, unless, otherwise directed by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, and in exceptional circumstances, be liable to pay duty on his entire production of stainless steel pattis/pattas, or aluminium circles during the month or part thereof in respect of which the application was to be made, at the rate prescribed in the First Schedules to the Central Excise Tariff Act, 1985 (5 of 1986) read with any relevant notification or notifications issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944).

 (3) The manufacturer shall also intimate the Superintendent of Central Excise in writing of any proposed change in the number of cold rolling machines installed by him or on his behalf, and obtain the written approval of such officer before making any such change.

5.     Exemption from certain provisions etc.- (1)     During the period in respect of which any manufacturer has been permitted to avail himself of the procedure of this notification, he shall be exempt from the operation of rule 8 of the Central Excise (No. 2) Rules, 2001.

(2)    Except in accordance with such terms and conditions as the Central Government may by notification specify in this behalf, no rebate of excise duty shall be paid under rule 18 of the said Central Excise Rules, in respect of any stainless steel pattis/pattas, or aluminium circles exported out of India, out of the stock produced by such manufacturer during such period.

6.     Provisions regarding new factories and closed factories resuming production.-     (1)     In the case of a manufacturer who commences production for the first time or who recommences production after having ceased production for a continuous period of not less than three months, and who has been permitted by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise under paragraph 2 to avail of the procedure, the amount payable by him for the first month or part thereof, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling machines that are or are likely to be installed by him or on his behalf during such period.

(2)     At the expiry of the period, the amount payable shall be recalculated on the basis of the maximum number of cold rolling machines actually installed and if the initial payment falls short of the total liability so determined, the deficiency shall be recovered from the manufacturer and where the total liability is less than the initial deposit, the balance shall be refunded to the manufacturer.

7.     Power to condone failure to apply for special procedure. - Notwithstanding anything contained in this notification, the Additional Commissioner of Central Excise or the Joint Commissioner of Central Excise may, at his discretion, for reasons to be recorded in writing, and subject to such conditions as he may deem fit, apply the provisions contained in this notification to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition laid down in this notification.

8.     Provision regarding factories ceasing to work or reverting to the normal procedure.-Notwithstanding anything contained in this notification, where a manufacturer who had availed himself of the procedure contained in this notification ceases to work or reverts to the normal procedure, the duty payable by him in the month during which he has availed himself of the procedure shall be calculated on the basis of the maximum number of cold rolling machines installed during the last month in the manner prescribed in paragraph 6 and the amount already paid for the month in accordance with paragraph 3 shall be adjusted towards the duty so calculated and on such adjustment if there is any excess payment it shall be refunded to the manufacturer and any deficiency in duty shall be recovered from the manufacturer.

Explanation. - A manufacturer, who ceases to work his factory for one or two shifts only, shall not be deemed to have ceased to work within the meaning of this notification.

9.     Confiscation and penalty    .-     If any manufacturer contravenes any provision of this notification in respect of any excisable goods, then all such goods shall be liable to confiscation, and the manufacturer shall be liable to penalty under rule 25 of the Central Excise (No. 2) Rules, 2001.

10.    This notification shall come in to effect on and from the first day of July, 2001.

 

 

Appendix-I

Form A S P II

Application for permission to avail of the special procedure relating to stainless steel patties or pattas or aluminium circles.

Name of the factory/factories…………Address………………….

                            I/We…………..manufacturers of stainless steel patties or pattas/aluminium circles processed without the aid of power or steam, residing at……..taluk/tehsil…….district….and holders of Central Excise Registration No…………dated……hereby apply to avail myself/ourselves during the…….calendar month/the period beginning with…..20… and ending with ….20…. of the special procedure in respect of the production or transactions in such stainless steel patties or pattas or aluminium circles without the aid of power or steam at my/our above mentioned factory/factories.

2.     I/We declare that I/We had not at any time during the calendar year ending……….employed more than five workers and that I/we intend to employ ……workers in the factory during the calendar month next following.

3.     I/we declare that I/We had not at any time during the calendar year ending…..employed more than five hand presses and that I/we intend to employ in the factory during the calendar month next …. hand presses.

4.     I/We hereby agree to abide by the terms and conditions of the said procedure throughout the said period.

 

Place:

Date:

 

Signature of manufacturers or his/their authorized agent(s).

 

Countersigned

 

…….of Central Excise

Range………

Circle……….

 

Place:

Date:

Permission granted for Calendat month/the period beginning with…..and ending with…………..

 

Assistant Commissioner / Deputy 

Commissioner of Central Excise

 

Place:

Date:

 

Note: Delete the entries not applicable.

 

Appendix-II

 

Original
Duplicate
Triplicate
Quadruplicate

Application for removal of stainless steel patties/pattas manufactured under the special procedure

Name of the Factory………………….
Address……………………………….

1.                   I/We……………………………………..manufacturer(s) of stainless steel patties/pattas                                residing at…………………………………………….Taluka/Tehsil…………………………District………… and holder(s) of Central Excise Registration No. …………dated………..having been permitted to avail myself/ourselves of the special procedure contained in the notification issued under rule 15 of Central Excise (No.2) Rules 2001, in respect of my/our production and transactions in such stainless steel patties/pattas at the above-mentioned factory/factories hereby declare that I /we intend to instal and employ the cold rolling machines for the production of stainless steel patties/pattas during the year…………in the manner indicated below, and the total sum payable by me/us in terms of the provisions laid down in the notification in respect of the said period are stated hereunder:-

No.of cold rolling Machines to be installed

and employed

Rate prescribed    in Government   of   India

Notification No. /2001- Central Excise dated

Sum payable

Total

(1)

(2)

(3)

(4)

 

 

 

 

 

2.                   I/We tender herewith the sum of Rs………..(Rupees…………….only). The balance will be paid by me/us in monthly instalments.

    3.     I/We hereby declare that the particulars furnished herein are true and complete to the best of my/our knowledge and belief.

4.                   I/We apply for leave to remove from the above mentioned premises during the period from ……….to………….any stainless steel patties/pattas manufactured in the said premises during that period.

5.                   I/We understand that the permission accorded to me/us for the year…….is subject to my/our paying the balance amount as indicated in paragraph 2 above.

Place…….

Date………

 

Signature of manufacturer or his authorized agent.

 

 

To

The Superintendent of Central Excise

………………………….Range

………………………….Division

 

 

TO BE PUBLISHED IN PART II, SECTION (3), SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 29TH  JUNE, 2001

8 ASADHA, 1923 (SAKA)

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

***

New Delhi, dated the   29th June, 2001

8  Asadha, 1923 (Saka)

 

 

NOTIFICATION

No. 35 /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 further amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-

Table

S. No.

Notification No. and date

Amendment

(1)

(2)

(3)

1.

263/79-Central Excise dated the  22nd September, 1979

In the said notification , for the words and  figures ì Rule 13 of the said rulesî, the words, figures and brackets ì rule 19 of  the Central Excise (No. 2) Rules, 2001î shall be substituted.

2.

82/84-Central Excise dated the 31st March,   1984

 

In the said notification , in the proviso, in (ii), for the words, letter and figures, ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted.

 

3.

138/94-Central Excise, dated the 10 th November,  1994

In the said notification , -

(i) in condition (c) for the words, figures , letters and brackets ìrules 156A and 156B of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by rule 173N of the said rules î , the words, figures and brackets  ìthe procedure specified under rule 20 of  the Central Excise (No. 2) Rules, 2001î shall be substituted;

 

(ii) in condition (d), for the words, letter and figures, ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted.

 

4.

63/95-Central Excise, dated the 16th March,1995

In the said notification , in the Table, against S. No. 3, in column(3), in condition (iii), for the words, letter and figures, ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted.

 

5.

64/95-Central Excise, dated the 16th March,1995

In the said notification , in the Table,-

(i) against S. No. 6, in column(3), in condition (ii), for the words, letter and figures, ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

(ii) against S. No. 10, in column (3), in condition (iii), for the words, letter and figures, ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

 

6.

67/95-Central Excise, dated the 16th March,1995

In the said notification,-

(i)              in clause (i), for  the words, figures and letters  ìrule 57AA of the Central Excise Rules, 1944î,  the words , figures and letters ìrule 3 of the CENVAT Credit Rules, 2001î  shall be substituted;

(ii)            in the proviso, in (vi), for the word , figures and letters ì rule 57AD of the Central Excise Rules, 1944î, the words , figures and letters ì rule 6 of the CENVAT Credit Rules, 2001î shall be substituted.

 

7.

32/99-Central Excise, dated the 8th  July, 1999

In the said notification,-

(i) in paragraph 1,  for the words, figures and letter ìamount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule 173G of the Central Excise Rules, 1944î,  the words and figures ìamount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001î shall be substituted;

 

(ii) in paragraph 2,

(a)    in clause (a), for the words ìfrom the said account currentî the words, letters and figures ì, other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001,î shall be substituted;

(b)     in clause (b), for the words ìfrom the account currentî the words, letters and figures ì, other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001,î  shall be substituted.

 

8.

33/99-Central Excise, dated the 8th  July, 1999

In the said notification,-

(i) in paragraph 1,  for the words, figures and letter ìamount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule 173G of the Central Excise Rules, 1944î,  the words, letters and figures ìamount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001î shall be substituted;

 

(ii) in paragraph 2,

(a)    in clause (a), for the words ìfrom the said account currentî the words, letters and figures ì, other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001,î shall be substituted;

(b)     in clause (b), for the words ìfrom the account currentî the words, letters and figures ì, other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001,î  shall be substituted.

 

9.

3/2001-Central Excise, dated the 1st March, 2001

In the said notification,-

(a)     in the Table,-

(i)     against S. No. 32, in column (3), in the Explanation ,-

(A)                 in clause (a) for the words, brackets and figures ì sub-rule (2) of rule 140 of the Central Excise Rules, 1944î , the words, figures and brackets ì rule 20 of the Central Excise (No. 2) Rules, 2001î shall be substituted;

 

(B)                in clause (b) for the words and figures, ìrule 140 of the Central Excise Rules, 1944î , the words, figures and brackets ì rule 20 of the Central Excise (No. 2) Rules, 2001î shall be substituted;

 

(ii)           against S. No. 33, in column (3), in the Explanation, for the words, brackets and figures, ì sub-rule (2) of rule 140 of the Central Excise Rules, 1944î , the words, figures and brackets ì rule 20 of the Central Excise (No. 2) Rules, 2001î shall be substituted;

 

(iii)          against S. No. 35, in column (3), in the Explanation, for the words, brackets and figures, ì sub-rule (2) of rule 140 of the Central Excise Rules, 1944î , the words, figures and brackets ì rule 20 of the Central Excise (No. 2) Rules, 2001î shall be substituted;

 

(iv)          against S. No. 108, in column (3), for entry (ii), following shall be substituted, namely:-

 

ìsent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks, and where such goods are removed from one factory to one or more factories, without payment of duty or otherwise, the consignor shall follow the procedure specified in terms of rule 20 of the Central Excise (No. 2) Rules, 2001.

Explanation.- For the purposes of this entry, ìfactoryî means a factory working with the aid of power in which-

(a)    cotton yarn or jute twist, yarn, ropes and twine is spun and cotton fabrics or jute manufactures are woven; or

(b)    only cotton fabrics or jute manufactures are woven and the duty thereon is paid on square meter, ad-valorem or weight basis , as the case may be; or

(c)    only cotton yarn or jute twist, yarn, thread, ropes and twine is spun, or otherwise manufactured.î;

 

(v)            against S. No. 143, in column (3), for the words, letter and figures, ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

 

(vi)          against S. No. 158, in column (3), for the words, letter and figures, ìrule 57AB or 57AK of the Central Excise Rules, 1944î , the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(vii)         against S. No. 162, in column (3), for the words, letter and figures, ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

 

(b)  in the Annexure,-

 

(i)      in condition No. 4, for the words, letter and figures  ìChapter X of the Central Excise Rules, 1944î , the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

 

(ii) in condition No. 18 , in clause (iii), for the words, figures and letters, ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î , the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(iii) in condition No. 19, for the words, figures and letters, ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(iv)  in condition No. 22, in clause (ii), for the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(v) in condition No. 23, in clause (ii), for the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(vi) in condition No. 30, for the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(vii) condition No. 33, in clause (a), for the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substitutedî;

 

(viii)  in condition No. 37, for the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(ix)  in condition No. 41, for the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(x)  in condition No. 42, for the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

(xi) in condition No. 47, in clause (ii), in sub-clause (b), for the words, letter and figures ìChapter X of the Central Excise Rules, 1944î, the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

 

(xii) in condition No. 49, in clause (i), in sub-clause (b), for  the words, letter and figures ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words, figures and letters ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

 

10.

8/2001-Central Excise, dated the 1st March, 2001

In the said notification,-

(i) in paragraph 2,-

(a)  in clause (iii), for  the words, figures and letters ìrule 57AB or rule 57AK of the Central Excise Rules, 1944î, the words and  figures ì rule 3 or rule 11 of the CENVAT Credit  Rules,  2001î shall be substituted;

(b) in clause (iv), for  the words, figures and letters ìrule 57AB or rule 57AK of the said rulesî, the words and  figures ì rule 3 or rule 11 of the said rulesî shall be substituted

 

(ii) in paragraph 4, in clause (a), for the words, letter and figure ìChapter X of the Central Excise Rules, 1944î, the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

 

(iii) in the Explanation , for the words, figures and letters ì rule 7AA of the said rulesî, the words, brackets and figures ì sub-rule(3) of rule 4 of the Central Excise (No. 2) Rules, 2001î shall be substituted.

 

11.

9/2001-Central Excise, dated the 1st March, 2001

In the said notification, -

(a) in paragraph 4, in clause (a),-

(i) for the words, figures and letter ìChapter X of the Central Excise Rules, 1944î, the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted;

 

(ii) in the proviso, for the words and letter ìChapter X of the Central Excise Rules, 1944î, the words, brackets and figures ì the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)  Rules,  2001î shall be substituted .

 

(b) in the Explanation , for the words, figures and letters ì rule 7AA of the said rulesî, the words, brackets and figures ì sub-rule(3) of rule 4 of the Central Excise (No. 2) Rules, 2001î shall be substituted.

 

12.

27/2001-Central Excise, dated the 11th  May, 2001

In the said notification, in paragraph 1, for the words, figures and letter ìamount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule 173G of the Central Excise Rules, 1944î,  the words, letters and figures ìamount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001î shall be substituted.

 

 

F.No.354/66 /2001-TRU

 

 

 

  (G. D. Lohani)

Under  Secretary to Government of India

 

Note: (1)          The principal notification No. 263/79-Central Excise dated 22nd September, 1979 was last amended by notification No. 213/87-Central Excise, dated the 14th September, 1987

 

(2)        The principal notification No. 82/84-Central Excise dated the 31st March,  1984 was last amended by notification No.96/95-Central Excise, dated the 26th May, 1995

 

(3)        The principal notification No. 138/94-Central Excise dated the 10th November, 1994 was last amended by notification No.26/95-Central Excise (N. T.), dated the 5th June, 1995

 

(4)        The principal notification No.63/95-Central Excise  dated the 16th March, 1995  was published in the Gazette of India, Extraordinary vide G.S.R.No.255(E) , dated the 16th March, 1995 and was last amended by notification No.7/99-Central Excise, dated the 28th February, 1999 [G.S.R. No. 169 (E), dated the 28th February, 1999]

 

(5)        The principal notification No.64/95-Central Excise  dated the 16th March, 1995  was published in the Gazette of India, Extraordinary vide G.S.R.No.256 (E) , dated the 16th March, 1995 and was last amended by notification No. 49/2000-Central Excise, dated the 29th September, 2000

 

(6)        The principal notification No.67/95-Central Excise  dated the 16th March, 1995  was published in the Gazette of India, Extraordinary vide G.S.R.No.259(E) , dated the 16th March, 1995 and was last amended by notification No.31/2001-Central Excise, dated the 1st June, [G.S.R. No. 408 (E), dated the 31st March,2000]

 

 (7)       The principal notification No. 32/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, Extraordinary vide number G.S.R. 508 (E), dated the 8th July, 1999 and was last amended by notification No. 19/2001-Central Excise, dated the 30th April, 2001 [ G.S.R. 307 (E), dated the 30th April, 2001]

 

(8)        The principal notification No. 33/99 -Central Excise,  dated the 8th July, 1999 was published in the Gazette of India, Extraordinary vide number G.S.R. 509(E), dated the 8th July, 1999 and was last amended by notification No. 6/2001-Central Excise, dated the 1st March, 2001 [ G.S.R. 131 (E), dated the 1st March, 2001]

 

(9)        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] and was last amended by notification No. 30 /2001-Central Excise, dated the 29th May, 2001  [G.S.R.  395 (E) dated the 29th May, 2001]

 

(10)      The principal notification No. 8/2001 -Central Excise, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary vide number G.S.R. 133 (E), dated the 1st March, 2001 and was last amended by notification No. 23/2001-Central Excise, dated the 30th April, 2001 [ G.S.R. 312 (E), dated the 30th April, 2001]

 

(11)      The principal notification No. 9/2001 -Central Excise, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary vide number G.S.R. 134 (E), dated the 1st March, 2001 and was last amended by notification No. 23/2001-Central Excise, dated the 30th April, 2001 [G.S.R. 312 (E), dated the 30th April, 2001]

 

(12)      The principal notification No. 27/2001 -Central Excise, dated the 11th  May, 2001 was published in the Gazette of India, Extraordinary vide number G.S.R. 348 (E), dated the 11th t May, 2001.

 

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