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Trade Notice No. 84
/2001 |
Dated: |
28 -08-2001 |
Sub: C.Ex - Communication of Notification No.
39/2001-C.Ex and
40/2001 C.Ex, both dated 31-07-01, 58/2001 C.Ex (N.T),
59/2001 C.Ex (N.T) dated 31-07-01 and 6-8-2001
respectively-Reg.
-x-x-x-x-
Copy of Notification No.39/2001 Central .Excise and
40/2001 Central Excise both dated 31-07-2001, 58/2001 Central Excise(N.T)
and 59/2001 Central Excise (N..T) dated 31-07-01 and 06-08-01 respectively
issued by the Government of India, Ministry of Finance, Department of
Revenue New Delhi is communicated herewith for information.
The contents of the Trade Notice may be brought to the
notice of all concerned.
(Issued from file C.No.IV/16/2/2001 CX POL)
Sd/-
(JANAKI ARUNKUMAR)
ADDL. COMMISSIONER (TECH)
To
As per mailing list (both department and trade)
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:-
|
(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; |
|
(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. |
|
(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. |
|
(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. |
|
(v) |
In case on the basis of such certification, or otherwise, the
original value of investment in plant and machinery, |
|
|
(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 |
|
|
(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. |
|
(vi) |
The exemption shall apply for a period not exceeding five years
from the date of commencement of commercial production by the unit. |
4. Nothing contained in this notification shall apply
to a manufacturer or a factory availing of exemption under any of the
following notifications, namely:-
|
(a) |
Notification no.8/2001-CE dated the 1st of March,
2001; |
|
(b) |
Notification No.9/2001-CE dated the 1st of March,
2001; and |
|
(c) |
Notification No.24/2001-CE dated the 30th
April, 2001. |
Explanation
: For the purpose of this
notification,-
|
(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. |
|
(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. |
|
(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:-
|
(a) |
Candles; |
|
(b) |
Footwear of a retail sale price not exceeding Rs.125 per pair; |
|
(c) |
Tableware and kitchenware of glass; |
|
(d) |
Imitation jewellery; |
|
(e) |
Monochrome television receivers; |
|
(f) |
Vacuum and gas-filled bulbs of retail sale price not exceeding
Rs.20 per bulb; |
|
(g) |
Sunglasses for correcting vision; |
|
(h) |
Watches and clocks of retail sale price not exceeding Rs.500 per
piece; |
|
(i) |
Rubberised coir mattresses; |
|
(j) |
Toothbrushes; |
|
(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; |
|
(l) |
Liquefied petroleum gases and other gaseous
hydrocarbons other than natural gas, ethylene, propylene, butylenes
and butadiene; |
|
(m) |
Compressed Natural Gas (CNG); |
|
(n) |
Cotton sewing thread, not containing synthetic staple fibres; |
|
(o) |
Cotton yarn, not containing synthetic staple fibres; |
|
(p) |
Diesel engines upto 10 HP; and |
|
(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) |
|
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. |
|
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. |
|
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. |
Sd/-
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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