OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,

 CHENNAI-II COMMISSINERATE, NANDANAM, CHENNAI-600035.

 

 

TRADE NOTICE NO.51/2001                                                                              Dt.24.07.2001

 

 

 

            Sub: CE-Communication of Notification No.50/2001.CE(NT),Notification

                     N0.37/2001-CE & No.38/2001-CE.-Reg.

 

******

 

 

            The copy of Ministry’s Notification No.50/2001-CE(NT), Notification No.37/2001-CE & No.38/2001-CE is forwarded herewith for information and necessary action.

 

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

 

(Issued from file C.NO.IV/16/145/2001-Tech.)

 

 

 

 

 

                                                                                     (G.V.KRISHANA RAO)

JOINT COMMISSIONER(TECHNICAL)

 

 

 

 

  

 

 

 

 

 

 28^th June, 2001.

 

Notification No. 50/2001-CE(NT)

 

 

        In exercise of powers conferred under Rule 14 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby notifies the following procedure for procurement, accounting and disposal of Central Excise Stamps and matters pertaining to production, storage, control, removal and payment of duty on matches: -

 

(1) Procurement of Central Excise Stamps.- (a) All Central Excise Stamps shall be procured from a district Revenue Treasury or Sub-Treasury.

 

(b) (i) A registered person wishing to obtain Central Excise Stamps for cash shall submit to the treasury a challan in quintuplicate for the amount to be paid, specifying on the reverse the number and class of Central Excise Stamps required, together with their price. The treasury shall accept the amount specified in the challan and shall return the duplicate, triplicate and quintuplicate copies of the receipted challan to the registered person.

 

(ii) The registered person shall present duplicate and quintuplicate copies of the challan to the Inspector or Superintendent incharge of the factory who, after satisfying himself about the correctness of the amount remitted, shall return the quintuplicate copy to the assessee with an endorsement to the District Revenue Treasury Officer or Sub-Treasury Officer to issue the appropriate number of Central Excise Stamps. The registered person shall present quintuplicate copy with such endorsement to the District Revenue Treasury Officer or Sub-Treasury Officer, who shall thereafter supply the Central Excise Stamps to the registered person.

 

(c) A registered person wishing to obtain Central Excise Stamps on credit shall execute a bond in the Form specified in Annexure A with such surety or sufficient security as the Assistant Commissioner or Deputy Commissioner of Central Excise may require.

 

(d) When the provisions of sub-paragraph (c) have been complied with, the Assistant Commissioner or Deputy Commissioner of Central Excise shall, after due inquiry, authorise the issue of Central Excise Stamps on credit to the registered person and shall communicate the same to the District Revenue Treasury Officer or Sub-Treasury Officer concerned and to the Superintendent in charge of the factory with full particulars of bond executed and the extent of credit granted. The number of Central Excise Stamps to be supplied at a time shall not exceed the average out-turn of the factory for a number of days, not exceeding thirty to be fixed by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise:

 

Provided that the total price of unused Central Excise Stamps in balance with the registered person and of those indented for shall not exceed the amount of security furnished by the registered person.

 

(e) A registered person authorised to obtain Central Excise Stamps on credit shall for each supply submit to the Superintendent in charge of the factory a requisition in quadruplicate in the Form annexed as Annexure B. If satisfied that the details stated in the requisition are correct the said officer shall retain the triplicate for his own record and send the original, duplicate and quadruplicate to the District Revenue Treasury Officer or Sub- Treasury Officer concerned, who shall retain the original in his office, issue the number of Central Excise Stamps required, return the duplicate, duly endorsed to the said officer and send the quadruplicate copy to the Chief Accounts Officer of the Commissionerate.

 

(2)    Central Excise Stamps to be kept in a secure place and periodically inspected.- The manufacturer shall keep all his Central Excise Stamps, whether procured for cash or on credit, in a secure place within the factory premises, and shall keep them open for inspection at any time by any officer. The inspector or Superintendent in charge of the factory may at any time examine the stock of the Central Excise Stamps on any working day and check the balance with that shown in the register and shall record the result in the register. If any Central Excise Stamps procured on credit are missing or unaccounted for, he shall call on the registered person to pay immediately into the Treasury the full price thereof and to produce the treasury challan within a week.

 

(3)    Manufacturer to keep account of Central Excise Stamps purchased and used.- (a) The manufacturer shall maintain an account of quantity and value of-

 

                                 i.            receipts of Central Excise Stamps purchased for cash and on credit;

                               ii.            Central Excise Stamps affixed on boxes or booklets;

                              iii.            Central Excise Stamps damaged and handed over to the Inspector or Superintendent in charge of the factory; and

                             iv.            Central Excise Stamps lost in the process or not otherwise accounted for.

 

(b) The manufacturer shall submit to the Superintendent incharge of the factory monthly return in the Form annexed as Annexure C before the tenth day of the month following that to which the return relates.

 

(4) Time and manner of affixing Central Excise Stamps. - (a ) As soon as possible, after matches are finished, they shall, unless intended for export, be put into boxes or booklets which shall then, save as otherwise provided by these procedures, be affixed with Central Excise Stamps and enclosed in packets or other outer coverings as the case may be.

 

(b) Every Central Excise Stamp shall be so affixed that –

                                 i.            the box or booklet on which the Central Excise Stamp is affixed can not be opened without tearing the Central Excise Stamp;

                               ii.            when it is affixed to a box, the Central Excise Stamp shall cover one side of the inner tray and a part of the rear or bottom or front or top of the outer box, and the Central Excise Stamp itself shall not be covered by either the factory’s label or any advertisement label;

(b)    Where the matches are intended for export out of India, the Central Excise Stamps need not be affixed thereto and, unless they are to be exported without payment of duty in accordance with rule 19 of the Central Excise (No.2) Rules, 2001, the duty shall be paid by the assessee before removal of each consignment by debit to the account current maintained by him.

 

(c)    Where the Board is satisfied that by reason of the fact that the necessary Central Excise Stamps are not available or for any other relevant reason it is necessary or expedient so to do, it may, by general or special order, allow the duty on matches to be paid, without affixing Central Excise Stamps to such box or booklet, by debit to the account current before the removal of each consignment subject to any condition which may be imposed in the order.

 

(5) Method of packing.- (a) No packet or case containing boxes or booklets of matches, other than those intended for export out of India and those to which the provisions of the paragraph 4(c) above apply, shall be closed and reckoned as a unit unless a Central Excise Stamp of the appropriate class has been affixed to each box or booklet in the manner laid down in paragraph 4(a) above.

 

(b) Each case or packet shall contain only an integral number whether one hundred boxes or booklets of matches or multiples thereof. The boxes or booklets in each case or packet shall contain the same number of matches on the average and shall, except where the matches are exempted from bearing Central Excise Stamps, bear Central Excise Stamps of the same class.

 

(c) Every packet, box or booklet, or the manufacturers label affixed thereto shall bear in clearly discernable characters, the name of the factory or a distinguishing mark, which may take the form of a special design whereby the origin of the matches can be traced. Specimens of all such labels shall be submitted to the Superintendent in-charge of the factory duly declaring the ownership of the label before that are brought into use. In case, the label is owned by some other manufacturer, a consent letter from the owner of the label duly declaring the rate of duty applicable to him, should also be filed.

 

(d) Each case or packet of matches shall be legibly marked in ink or oil colour with progressive number, commencing with number 1, for each year and in different series for each class of matches, the number of boxes or booklets in hundreds contained in each case or packet and the grade of Central Excise Stamps affixed thereto.

 

(e) Every box or booklet of matches, issued for home consumption, shall have on the box or booklet, or on the manufacturers label affixed thereto, a statement in clearly discernable character of the sticks contained in the box or booklet, and of the retail price at which the manufacturer intends that the box or booklet should be sold:

Provided that the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise may, by an order in writing and subject to such limitations and conditions, as may be prescribed by him in the order, relax the provisions of this sub-paragraph.

(6) Disposal of matches and of Central Excise Stamps damaged during examination or inspection by Central Excise Officers.- (a) If any Central Excise Stamps are torn during examination or inspection taken up by the Inspector or Superintendent of Central Excise, the said officer may order that the containers to which they are affixed shall be returned to the registered person for re-stamping and shall be replaced immediately by an equal number of boxes or booklets of the same class from the finished stock.

 

(b) If examination or inspection by the Inspector or Superintendent of Central Excise shows that Central Excise Stamps of insufficient value have been affixed, the said officer may order the boxes or booklets in question to be returned to the factory, where the Central Excise Stamps shall be removed and replaced by others of the proper value.

(7) Matches intended for export to be marked.- All boxes or booklets containing matches intended for export and on which no Central Excise Stamps have been affixed, shall be packed into cases or packets on which shall be pasted labels inscribed " Matches not affixed with Central Excise Stamps for Export" and shall be entered in daily stock account maintained under rule 10 of Central Excise (No.2) Rules, 2001.

 

(8) Removal of matches bearing Central Excise Stamps purchased on credit.- When it is desired to remove matches bearing Central Excise Stamps purchased on credit, the registered person shall, unless he maintains an account – current with the Commissioner, pay the price of the Central Excise Stamps and no such matches may be removed until after the price of the Central Excise Stamps has been so paid or has been debited to such account – current, if any.

**

 

2. This notification will come into force on the 1^st July, 2001.

 

F.No.261/36/1/2001-CX.8

(P.K. SINHA )

Under Secretary to the Government of India.

** Annexures will be sent separately

 

 

 

Notification No

 37/2001-C.E. Dated: 17-7-2001

 

Steel and Cement supplied to indenting agents for use in the construction of houses in the notified cyclone affected areas - Amendment to Notification No. 43/2000 C.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 further amendment in the notification of the Government of India in the Ministry of Finance ( Department of Revenue ) , No. 43/2000- Central Excise, dated the 18th August, 2001, namely:-

 

In para 2 of the said notification, for the words and figures " 31st day of July, 2001" the words, and figures "31st day of July,2003" shall be substituted.

 

 

Notification No

 38/2001-C.E. Dated: 17-7-2001

 

 

Goods cleared from a unit located in the Growth Center or Integrated Infrastructure Development Center or Export Promotion Industrial Estates or Industrial Amendment to Notification No. 32/99- C.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 ( Goods of Special Importance ) Act, 1957 ( 58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise ( Textile 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 notification of the Government of India in the Ministry of Finance ( Department of Revenue ) , No.32/99-Central Excise, dated the 8th July, 1999, namely:-

 

In the said notification , in the Annexure, after the heading "VI. MANIPUR" and the following heading and entries shall be inserted, namely:-

 

VII. ARUNACHAL PRADESH

 

(a)                     INDUSTRIAL ESTATES

1. Deomali, District Tirap ( Area : 18630 square metre)	Boundary: East West North South	Deomali River Deomali Namsai Road Public Land T.B Hospital Public Land
2. Khonsa (Surju),Tirap (Area: 4540 Square metre)		Surju Nallah Jhum land of Bunting Village Slope Pipe Line Jhum land of Bunting Village
3. Pasighat District East Siang (Area:8,008 hectares)		Ramro Korong and West Rice Cultivation Land Land of Subsidiary Intelligence Bureau Department Land of Arunachal Pradesh State Transport Staff Quarter Government Vacate Land
4. Tawang, District Tawang (Area: 28665 Square metres)		Main Road and land of Research Department Public land and Foot Step Road for Public Residential Colony of Industries/Textile & handicrafts Main Road on way to All India Radio
5. Tippi district West Kameng (Area: 6.91 acres)		Nallah Road to Tezpur Forest Area Road to Bomdila
6.Wanghoo District West Kameng (Area: 60705 square metres)		Warghoo Village Reserved Forest Area Reserved Forrest Area Road to Wanghoo Village
7.Naharlagun District Papum pare (Area: 32376 square metres)		Road Nallah Private Land Private Land
8.Chandranagar District Papum Pare (Are:16188 square metres)		Nallah Building of Power Department Private Land Road
9. Namsai District Lohit (Area: 16188 Square metres)		Site for extension of Hospital Nallah Nallah Nallah
10. Changlang Town District Changland (Area: 11372 square metres)		Private land Private land Road to Khuehap village Road to Tirap Hanging Bridge
11.Kachang Village (Miao) District Changlang (Area:20085 square metres)		Paddy field forest Cultivate Land and Nallah Foot Ball Ground
12. Bam District West Siang (Area: 50 acres)		Road (Along to Nyorak Village Road (Along to Daporijo) Hills bounded by Village land Road (Along to Bassar)

 

 

(b)INDUSTRIAL GROWTH CENTRES:

 

Niglok Ngorlung District East Siang (Area:2347867 square metres)

Leko river Niglok Ngorlung village Sille River Road Pasighat to Jonai

 

(c)INTEGRATED INFRASTRUCTURE DEVELOPMENT CENTRES:

1. Deomali, Tirap District (Area: 180323.5 square metres)		Nocte Timber Company Primary School Surju River and Nallah Electrical Colony Namsang Nallah, Public Land
2.Tippi West Kemeng District (Area: 67,600 square metres)		Reserved Forest River Reserved Forest Slope Areas
3.Dirang West Kameng District (rea: 29,075 square metres)		Hydel Control Channel Road to Mandir Pudung Private Forest Plantation Road to Dirang
4.Iduli District dibang Valley (Area: 15 acres)		Private Agriculture Land private Agriculture land Nallah Private Tea Cultivation
5.Balinong (Maio) (Area: 202350 square metres)		West Rice Cultivation Field (Paddy) Vacant Land and Magantong Nallah Khaike Nallah and Vacant land West rice Cultivation Area (Paddy)

 

 

(d) INDUSTRIAL AREAS:

 

1.Bhalukpong District West kameng (Area: 63.7 Acres)		Nallah Road to Tezpur Forest Area Road to Bomdila
2. Roing District Dibang valley (Area: 40000 Square metres)		Road Government Reserved Land land of Education Department Land of Public works Department
3.Tezu District Lohit		Cooperative Mill District Industrial Centre Office and Colony Main Road to Hyliong Extended part of Helluling Village
4.Banderdewa District Papum Pare		Residential Area Garrage Marshy Area National Highway 52 to Tazpur and shops