Trade Notice No

Sub: C.Ex- Communication of Notification No. 25/2001 to 27/2001 C.Ex dated 11-05-2001, 28/2001 C.Ex dated 16-05-2001 and 23/2001 C.Ex (N.T) and 24/2001 C.Ex(N.T) both dated 11-05- Reg.

Copy of Notification No. 25/2001 to 27/2001 C.Ex dated 11-05-2001, 28/2001 C.Ex dated 16-05-2001 and 23/2001 C.Ex (N.T) and 24/2001 C.Ex (N.T) both dated 11-05-2001 issued by the Government of India, Ministry of Finance, Department of Revenue, New Delhi are communicated herewith for information.

COPY OF NOTIFICATION NO. 25/2001 TO 27/2001 C.EX DATED 11-05-2001, 28/2001 C.EX DATED 16-05-2001 AND 23/2001 C.EX (N.T) AND 24/2001 C.EX (N.T) BOTH DATED 11-05-2001

G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of india in the Ministry of Finance (Department of Revenue) No. 4/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 129(E), dated the 1st March, 2001.

NOTIFICATION NO. 26/2001-CENTRAL EXCISE DATED 11TH MAY 2001

G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, 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 below and falling under heading No. or sub-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 National Calamity Contingent duty leviable thereon under sub-section (1) of Section 136 of the said Finance Act:-

S.No.	Heading No. or sub-heading No.	Description of Goods
(1)	(2)	(3)
1.	21.06	All goods containing not more than ten per cent betel nut by weight and not containing tobacco in any proportion: Provided that (a) no other goods falling under heading No.21.06 are manufactured in the same factory; and (b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06
2.	24.04	Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf on biris are sold under a brand name (as defined in Note 1 of Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after 1st day of April in any financial year
3.	2404.99	Tobacco used for smoking through "hookah" or " chilam", commonly known as "hookah" tobacco or "gudaku".

G.S.R. (E) In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.13/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 138(E) dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts 'Pan Masala' falling under heading No. 21.06 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.32/99-Central Excise [G.S.R. 508(E)], or No.33/99-Central Excise [G.S.R. 509(E)], both dated 8th July, 1999, as the case may be, from so much of the national Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act as is equivalent to the amount 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, 1944. 2. This exemption shall be given to in the same manner as the exemption contained in either of the said notifications under which the goods are cleared.

GSR (E) - In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.82/92-CE, dated the 27th August, 1992 [GSR 744(E), dated the 27th August 1992], the Central Government, being satisfied that it is necessary in the public interest to do so, hereby exempts all excisable goods (hereinafter referred to as the said goods) specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1985), produced or manufactured in a hundred per cent export oriented undertaking or a free trade zone or a special economic zone and cleared to a person

(a) holding an advance release order issued by the licencing authority against an advance licence in terms of paragraph 7.7 of the Export and Import Policy, read with relevant provisions of the Hand Book of Procedures, or a back to back inland letter of credit issued by a bank in terms of paragraph 7.8 of the Export And Import Policy read with relevant provisions of the Hand Book of Procedures from the whole of the duty of excise leviable thereon under Section 3 of the said Central Excise Act;

(b) holding an advance release order issued by the licencing authority against a Duty Free Replenishment Certificate (DFRC) in terms of paragraph 7.7 of the Export & Import Policy read with relevant provision of the Hand Book of Procedures or a back to back inland letter of credit issued by a bank in terms of paragraph 7.8 of the Export & Import Policy read with the relevant provisions of the Hand Book of Procedures from that portion of duty of excise leviable thereon under Section 3 of the said Central Excise Act, as is equal to the duty of customs leviable on like goods produced or manufactured outside India , if imported into India, which is specified in the First Schedule to the Custom Tariff Act, 1975 (51 of 1975) and special additional duty of customs leviable thereon under Section 3A of the said Customs Tariff Act:

(i) the advance licence holder/DFRC holder produces the said advance release order specifying therein the quantity, description (including technical specifications) and the value of each of the said goods permitted to be cleared in accordance with this notification or, as the case may be, his copy of back to back inland letter of credit specifying therein the name and address of the indigenous supplier in original before the proper officer of Central Excise/Customs; and

(ii) the quantity and value of each of the items are debited by the proper officer of Central Excise/Customs in the said advance release order or as the case may be, the back to back inland letter of credit, before allowing clearance of the said goods.

(i) "Export and Import Policy" means the Export and Import Policy, 1st April,1997-31st March, 2002, published vide notification of the Government of India in the Ministry of Commerce, No.1/1997-2002, dated 31st March, 1997, as amended from time to time;

(ii) "Hand Book of Procedures" means the Hand Book of Procedures, Vol.I, 1st April, 1997-31st March, 2002, published vide Public notice of the Government of India in the Ministry of Commerce, No.1(RE-2001)/1997-2002, dated 31st March 2001, as amended from time to time;

(iii) "Licencing Authority", means an authority competent to grant a licence under the Foriegn Trade (Development and Regulation) Act, 1992 (22 of 1992) or the rules made thereunder.

G.S.R. (E):- 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 further to amend the Central Excise Rules, 1944 namely:-

1. (1) These rules may be called the Central Excise (Sixth Amendment) Rules, 2001

(a) in sub-rule (1), for clause (v), the following shall be substitutes, namely:-

"(v) the National Calamity contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001); and ";

(b) in sub-rule (2), in clause (e), for the words and figures, "clause 129 of the Finance Bill, 2001", at both the places where they occur, the words, figures and brackets "section 136 of the Finance Act, 2001 (14 of 2001)" hall be substituted.

Note:- The principal rules were published vide ntofication number IV D.C.E. dated the 28th February, 1944 and were last amended vide notification No.16/2001-Central Excise (N.T.), dated the 30th April 2001, published in the Gazette of India vide number G.S.R. 314(E), dated the 30th April, 2001.

G.S.R. (E):- In exercise of the powers conferred by section 11BB of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 41/2000-Central Excise (N.T.), dated the 12th May, 2000, the Central Government hereby fixes the rate of interest at nine percent per annum for the purposes of the said section.