OFFICE OF THE
COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II NANDNAM, ANNA SALAI, CHENNAI-35.
TRADE NOTICE NO.53/2001
Dt.07.08.2001
Sub: CE-Communication of Notification
NO.39/2001-CE Notification No.40/2001- CE &Notification No.58/2001CE(NT)
dt 31.07.2001.
The copy of
Ministry’s Notification NO.39/2001-CE and Notification No.40/2001-CE and
Notification NO.58/2001-CE(NT) dt 31.07.2001 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
from file C.NO.IV/16/145/2001-Tech.)
(G.V.KRISHNA RAO)
JOINT COMMISSIONER (TECHNICAL)
31st July, 2001
Notification No.39/2001-Central Excise
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
exempts the goods specified in the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) other than goods specified in the Annexure appended to
this notification and cleared from a unit located in Kutch district of Gujarat
from so much of the duty of excise or the additional duty of excise, as the
case may be, leviable thereon under any of the said Acts as is equivalent to
the amount of duty paid by the manufacturer of goods other than the amount of
duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2001:
Provided that in the case of a unit having an original value of investment in
plant and machinery installed in the factory below rupees twenty crore on the
date of commencement of commercial production in that unit, the exemption
contained herein shall apply only for the first clearances upto an aggregate
value not exceeding twice the value of such investment from the date of
commencement of commercial production, in each year.
2. The exemption contained
in this notification shall be given effect to in the following manner, namely:-
(a) The manufacturer shall submit a statement of the duty
paid other than the amount of duty paid by utilization of CENVAT credit under
the CENVAT Credit Rules, 2001, to the Assistant Commissioner or the Deputy
Commissioner of Central Excise, as the case may be, by the 7th day
of the next month in which the duty has been so paid.
(b) The Assistant Commissioner or Deputy Commissioner of
Central Excise, as the case may be, after such verification, as he may deem
necessary, shall refund the amount of duty paid other than the amount of duty
paid by utilization of CENVAT credit during the month under consideration to
the manufacturer by the 15th day of the next month.
(c) If there is likely to be any delay in such verification,
the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the
case may be, shall refund the amount on provisional basis by the 15th
day of the next month to the month under consideration, and thereafter may
adjust the amount of refund by such amount as may be necessary in the
subsequent refunds admissible to the manufacturer.
3. The exemption contained in this notification shall be
subject to the following conditions, namely:-
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(i) |
It shall
apply only to new industrial units, that is to say, units which are set up on
or after the date of publication of this notification in the Official Gazette
but not later than the 31st day of July, 2003; |
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(ii) |
In order
to avail of this exemption, the manufacturer shall produce a certificate from
a Committee consisting of the Chief Commissioner of Central Excise, Vadodara
and the Principal Secretary to the Government of Gujarat, Department of
Industry, to the jurisdictional Assistant Commissioner or the Deputy Commissioner
of Central Excise, as the case may be, that the unit in respect of which
exemption is claimed is a new unit and has been set up during the time period
specified in condition (i) above. |
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(iii) |
Before
effecting clearances under this notification, the manufacturer shall also
furnish a declaration regarding the original value of investment in plant and
machinery installed in the factory as on the date of commencement of
commercial production, to the Assistant Commissioner or the Deputy
Commissioner of Central Excise, as the case may be. |
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(iv) |
The
manufacturer shall also produce a certificate from the said Committee
confirming the original value of investment and such a certificate shall be
produced within a period of one month from the date of commencement of
commercial production, or such extended period as the said Assistant
Commissioner or Deputy Commissioner may allow. |
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(v) |
In case
on the basis of such certification, or otherwise, the original value of
investment in plant and machinery, |
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(a) |
is found
to be less than rupees twenty crore but was declared to be rupees twenty
crore or more, the manufacturer shall be liable to pay back the entire amount
of duty exemption availed under the notification alongwith interest at the
rate of twenty four per cent. per annum as if no exemption were available; or |
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(b) |
is found
to be less than the declared value and was declared to be below rupees twenty
crore, the manufacturer shall be liable to pay duty on the goods cleared, if
any, in excess of twice the actual value of original investment in each of
the years during which exemption has been claimed under this notification
alongwith interest at the rate of twenty four per cent. per annum, as if no
exemption were available to those clearances under this notification. |
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(vi) |
The
exemption shall apply for a period not exceeding five years from the date of
commencement of commercial production by the unit. |
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4. Nothing contained in this notification shall apply to a
manufacturer or a factory availing of exemption under any of the following
notifications, namely:-
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(a) |
Notification
no.8/2001-CE dated the 1st of March, 2001; |
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(b) |
Notification
No.9/2001-CE dated the 1st of March, 2001; and |
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(c) |
Notification No.24/2001-CE dated the 30th April, 2001. |
Explanation :
For the purpose of this notification,-
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(i) |
a change
in the name or in the nature of ownership or a change in location of an
existing unit would not entitle anyone for treatment as a "new"
industrial unit. |
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(ii) |
the
expression "set up on or after the date of publication of this
notification in the Official Gazette" shall mean that any civil
construction work on its factory premises and any installation of plant and
machinery therein commences only on or after the date of publication of this
notification in the Official Gazette. |
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(iii) |
the
expression "aggregate value of clearances" shall mean the total
value of clearances of excisable goods, whatsoever, from the unit in each
year but shall not include goods cleared for use in the manufacture of other
excisable goods in the same unit. |
Annexure
1. Goods falling under Chapter 24 of the First Schedule to
the Central Excise Tariff Act, 1985 ( 5 of 1986);
2. The following goods, falling under the said First
Schedule to the Central Excise Tariff Act, 1985, namely:-
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(a) |
Candles; |
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(b) |
Footwear
of a retail sale price not exceeding Rs.125 per pair; |
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(c) |
Tableware
and kitchenware of glass; |
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(d) |
Imitation
jewellery; |
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(e) |
Monochrome
television receivers; |
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(f) |
Vacuum
and gas-filled bulbs of retail sale price not exceeding Rs.20 per bulb; |
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(g) |
Sunglasses
for correcting vision; |
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(h) |
Watches
and clocks of retail sale price not exceeding Rs.500 per piece; |
|
(i) |
Rubberised
coir mattresses; |
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(j) |
Toothbrushes; |
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(k) |
Kerosene,
that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit)
which has a smoke content of 18 mm or more [determined in the apparatus known
as smoke point lamp in the manner included in the Bureau of Indian Standards
Specification ISI : 1448 (P.31) – 1968 as in force for the time being] and is
ordinarily used as an illuminant in oil burning lamps; |
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(l) |
Liquefied
petroleum gases and other gaseous hydrocarbons other than natural gas,
ethylene, propylene, butylenes and butadiene; |
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(m) |
Compressed
Natural Gas (CNG); |
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(n) |
Cotton
sewing thread, not containing synthetic staple fibres; |
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(o) |
Cotton
yarn, not containing synthetic staple fibres; |
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(p) |
Diesel
engines upto 10 HP; and |
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(q) |
Goods
specified in the Table annexed to notification no.11/2001-Central Excise
dated the 1st of March, 2001. |
3. Goods specified in the Second Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986).
T.R. Rustagi
Joint Secretary to the Government of India
F.No.356/2/2001-TRU
31st July, 2001
Notification No. 40 / 2001-Central Excise
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 or further amended, as the case may be, 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) |
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1. |
8/2001-Central Excise,
dated the 1st March, 2001 |
In the said notification,
in paragraph 1, before the Table, the following proviso shall be inserted,
namely:- "Provided that
nothing contained in this notification shall apply to a manufacturer who has
availed the exemption under Notification No. 39/2001-Central Excise dated the
31st July, 2001 in the same financial year. |
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2. |
9/2001-Central Excise,
dated the 1st March, 2001 |
In the said notification,
in paragraph 1, before the Table, the following proviso shall be inserted,
namely:- "Provided that nothing contained in this notification shall apply to a manufacturer who has availed the exemption under Notification No. 39/2001-Central Excise dated the 31st July, 2001 in the same financial year. |
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3. |
24/2001- Central Excise,
dated the 30th April, 2001 |
In the said notification,
in paragraph 1, before the Table, the following proviso shall be inserted,
namely:- "Provided that nothing contained in this notification shall apply to a manufacturer who has availed the exemption under Notification No. 39/2001-Central Excise dated the 31st July, 2001 in the same financial year. |
T.R.Rustagi
Joint Secretary to the Government of India
F.No 356 / 2 /2001-TRU
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 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]
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 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]
3) Notification No.
24/2001-Central Excise dated the 30th April, 2001was published in the Gazette
of India, Extraordinary vide G.S.R 313 (E) dated the 30th April, 2001
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Notification No. 58 /2001-Central Excise ( N. T.) In exercise of the powers
conferred by section 37 of the Central Excise Act,1944 (1 of 1944), the
Central Government hereby makes the following rules to amend the CENVAT
Credit Rules, 2001, namely:- 1. (1) These rules may be
called the CENVAT Credit Amendment Rules, 2001. (2)
They shall come into force on the date of their publication in the Official
Gazette. 2. In the CENVAT Credit
Rules, 2001, for rule 10, the following rule shall be substituted, namely:- "10. Special dispensation in respect of inputs
manufactured in factories located in specified areas of North East region and
Kutch district of Gujarat.- Notwithstanding anything contained in these
rules, where a manufacturer has cleared any inputs or capital goods, in terms
of notifications of the Government of India in the Ministry of Finance
(Department of Revenue) No. 32/99- Central Excise, dated the 8th
July, 1999, No. 33/99- Central Excise, dated the 8th July, 1999,
or No. 39/2001-Central Excise, dated the 31st July, 2001, the
CENVAT credit on such inputs or capital goods shall be admissible as if no
portion of the duty paid on such inputs or capital goods was exempted under
any of the said notifications.". T. R. Rustagi F. No.356/2/2001-TRU Note: The principal rules were published in the Gazette of India vide notification No. 31/2001, dated the 21st June, 2001 vide number GSR 445 (E), dated the 21st June, 2001. |
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