TRADE NOTICE NO

TRADE NOTICE NO. 64 /2003

Dated:

01.05.2003

Subject:- Central Excise - Communication of Notification Nos. 34 to 36/2003 Central Excise and 40 & 41/2003 - Central Excise (Non Tariff) all dated April 30,2003- reg

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Copy of Notification Nos. 34 to 36 Central Excise and 40 & 41/2003-Central Excise (Non-Tariff) all dated April 30,2003 are communicated herewith for information and necessary action.

The contents of the Trade Notice may be brought to the notice of all concerned.

(Issued from file C.No. IV/16/1/2003 CX. Pol )

Sd/-

(V.V. HARIHARAN)

ADDITIONAL COMMISSIONER (PREV.)

As per Mailing List (Both Department & Trade) ______________________________________________________________

COPY OF NOTIFICATION No. 34 /2003-Central Excise DATED April 30, 2003.

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 exempts first clearances for home consumption, upto an aggregate value not exceeding twenty five lakh rupees made on or after the 1st day of April in any financial year, of readymade garments and clothing accessories, not bearing a brand name or trade name, whether registered or not, of another person, falling under chapter 61 or 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (herein after referred to as the specified goods), from the whole of the duty of excise specified thereon in the First Schedule to the said

Central Excise Tariff Act:

Provided that during the financial year 2003-2004, the exemption contained in this notification shall apply to the first clearances for home consumption, of the specified goods, up to an aggregate value not exceeding twenty five lakh rupees made on or after the 30th day of April, 2003.

2. The exemption contained in this notification shall apply subject to the following conditions, namely,-

(i) where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply to the said aggregate value of clearances for home consumption and not separately for each factory;

(ii) where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the said aggregate value of clearances for home consumption and not separately for each manufacturer;

(iii) the aggregate value of clearances for home consumption of specified goods, by the said manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed thirty lakh rupees in a financial year:

Provided that in the financial year 2003-2004, the exemption shall apply only if the aggregate value of clearances of specified goods, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed thirty lakh rupees during the period beginning from the 30st day of April, 2003:

Provided further that in any financial year, if the aggregate value of clearances for home consumption of specified goods exceeds thirty lakh rupees, or as the case may be, in the financial year 2003-2004, if the aggregate value of clearances for home consumption of specified goods during the period beginning from the 30th day of April, 2003 exceeds thirty lakh rupees, the said manufacturer shall pay the amount of duty as payable, on the said first clearances of the specified goods of twenty five lakh rupees, but for the exemption contained in this notification, within thirty days of the day when such clearance exceeds the said thirty lakh rupees;

(iv) the manufacturer shall keep all documents relating to purchase of fabrics;

(v) the manufacturer may opt not to avail the exemption contained in this notification and clear the specified goods on payment of normal rate of duty. However, once such option has been exercised during a financial year, the said manufacturer shall not be allowed to avail the exemption during the remaining part of that financial year.

Explanation.- For the purposes of this notification,-

(A) ' brand name ' or ' trade name ' means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person;

(B) ' value ' means the value as determined in accordance with the provisions of section 4 of the said Central Excise Act or the tariff value fixed under section 3 of that Act;

(C) ' normal rate of duty ' means the duty of excise specified in the First Schedule to the said Central Excise Tariff Act read with any relevant notification (other than this notification) issued under sub-section (1) of section 5A of the said Central excise Act;

F.No B3/5 /2003-TRU

(V. SIVASUBRAMANIAN)
DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA

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COPY OF NOTIFICATION No. 35 /2003-Central Excise DATED April 30, 2003.

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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts first clearances for home consumption, upto an aggregate value not exceeding twenty lakh rupees made on or after the 1st day of April in any financial year, of fabrics, not subjected to any process falling under Chapter 51, 52, 54, 55, 58 or 60 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (herein after referred to as the specified goods), from the whole of the duty of excise specified thereon in the First Schedule to the said Central Excise Tariff Act and the First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act:

Provided that during the financial year 2003-2004, the exemption contained in this notification shall apply to the first clearances for home consumption of the specified goods, upto an aggregate value not exceeding twenty lakh rupees made on or after the

30th day of April 2003.

2. The exemption contained in this notification shall apply subject to the following conditions, namely,-

Provided that in the financial year 2003-2004, the exemption shall apply only if the aggregate value of clearances of specified goods, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed twenty five lakh rupees during the period beginning from the 30th day of April, 2003:

Provided further that in any financial year, if the aggregate value of clearances for home consumption of specified goods exceeds twenty five lakh rupees, or as the case may be, in the financial year 2003-2004, if the aggregate value of clearances for home consumption of specified goods during the period beginning from the 30th day of April, 2003 exceeds twenty five lakh rupees, the said manufacturer shall pay the amount of duty as payable, on the said first clearances of the specified goods of twenty lakh rupees, but for the exemption contained in this notification, within thirty days of the day when such clearance exceeds the said twenty five lakh rupees;

(iv) the manufacturer shall keep all documents relating to purchase of yarns;

(v) the manufacturer may opt not to avail the exemption contained in this notification and clear the specified goods on payment of normal rate of duty. However, once such option has been exercised during a financial year, the said manufacturer shall not be allowed to avail the exemption during the remaining part of that financial year.

Explanation.- For the purposes of this notification,-

(A) ' value ' means the value as determined in accordance with the provisions of section 4 of the said Central Excise Act;

(B) ' normal rate of duty ' means the duty of excise specified in the First Schedule to the said Central Excise Tariff Act and the First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act read with any relevant notification (other than this notification) issued under sub-section (1) of section 5A of the said Central Excise Act;

F.No B3/5 /2003-TRU

(V. SIVASUBRAMANIAN)
DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA

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COPY OF NOTIFICATION No. 36 /2003-Central Excise DATED April 30, 2003.

(i) Fabrics falling under sub-heading No. 5406.10 made from monofilament of sub-heading No. 5404.10;

(ii) rubberized textile fabrics falling under heading No. 59.06;

(iii) woven and unprocessed cotton belting falling under Chapter 52 or 59; or

(iv) round mesh mosquito net fabrics falling under sub-heading No. 6002.43
(herein after referred to as the specified goods), from the whole of the duty of excise specified thereon in the First Schedule to the said Central Excise Tariff Act and First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act:

2. The exemption contained in this notification shall apply subject to the following

conditions, namely,-

(iii) the aggregate value of clearances for home consumption of all excisable goods, by the said manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed thirty lakh rupees in a financial year:

Provided that in the financial year 2003-2004, the exemption shall apply only if the aggregate value of clearances of all excisable goods, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed thirty lakh rupees during the period beginning from the 30th day of April, 2003:

Provided further that in any financial year, if the aggregate value of clearances for home consumption of all excisable goods exceed thirty lakh rupees, or as the case may be, in the financial year 2003-2004, if the aggregate value of clearances for home consumption of all excisable goods during the period beginning from the 30th day of April, 2003 exceeds thirty lakh rupees, the said manufacturer shall pay the amount of duty as payable, on the said first clearances of the specified goods of twenty five lakh rupees, but for the exemption contained in this notification, within thirty days of the day when such clearance exceeds the said thirty lakh rupees;

(iv) the manufacturer shall keep all documents relating to purchase of inputs.

Explanation.- For the purposes of this notification,-

(A) ' value ' means the value as determined in accordance with the provisions of section 4 of the said Central Excise Act;

(V. SIVASUBRAMANIAN)
DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA

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COPY OF NOTIFICATION No. 40 /2003-Central Excise (Non Tariff) DATED April 30, 2003.

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 CENVAT Credit Rules, 2002, namely:-

1. (1) These rules may be called the CENVAT Credit (Tenth Amendment) Rules, 2003.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the CENVAT Credit Rules, 2002, in rule 9A, after sub-rule (4), the following sub-rule shall be inserted, namely,-

"(5) Notwithstanding anything contained in sub-rule (1), sub-rule (2) or sub-rule (3),-

(a) in case the manufacturer, producer, first stage dealer or second stage dealer referred to in sub-rule (1), as the case may be, who has not made declaration of the goods referred to in the said sub-rule (1) or sub-rule (2) lying in stock as on the 31st day of March, 2003, on or before the 30th day of April, 2003, he shall make a declaration of goods referred to in sub-rule (1) or sub-rule (2), lying in stock as on the 1st day of April, 2003, and upon making such declaration he shall be entitled to avail the credit in the similar manner as referred in sub rule (1), sub-rule (2) or sub- rule (3) read with any notification issued thereunder;

(b) in case the manufacturer, producer, first stage dealer or second stage dealer , as the case may be, referred to in sub-rule (1), who has made declaration of the goods referred to in sub-rule (1) or sub-rule (2) lying in stock as on the 31st day of March, 2003 and has availed credit in terms of the provision contained in this rule, on or before the 30th day of April, 2003, he shall make a declaration afresh, of the stock of the said goods lying as on 1st day of April, 2003 and upon making such declaration he shall be entitled to avail the credit in the similar manner as referred in sub rule (1), sub-rule (2) or sub-rule (3) read with any notification issued thereunder. The manufacturer, producer, first stage dealer or second stage dealer, as the case may be, referred to in sub-rule (1) shall not be eligible for the credit availed, if any, on the basis of any declaration of the goods referred to in sub-rule (1) or sub-rule (2) lying in stock as on the 31st day of March, 2003 made prior to the 30th day of April, 2003:

Provided that nothing contained in this clause shall apply if there is no difference in the description, quantity and value in declaration of the said goods lying in stock as on the 31st day of March, 2003 and on the 1st day of April, 2003, and the said manufacturer, producer, first stage dealer or second stage dealer, as the case may be, gives an intimation that the declaration made earlier may be taken as his declaration of the said goods lying in stock as on the 1st day of April, 2003.".

[F.No. B3/5/2003-TRU]

(V. SIVASUBRAMANIAN)

DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA

Footnote.- The principal rules were published in the Gazette of India vide notification No. 5/2002-Central Excise (N.T.), dated the 1st March, 2002, vide number GSR 144 (E), dated the 1st March, 2002, and were last amended vide notification No. 39/2003-Central Excise (N.T.), dated the 25th April, 2003, vide number GSR 355 (E), dated the 25th April, 2003.

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COPY OF NOTIFICATION No. 41 /2003-Central Excise (Non Tariff) DATED April 30, 2003.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A 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 erstwhile Ministry of Finance (Department of Revenue), No. 13/2002-Central Excise (N.T.), dated the 1st March, 2002, namely:-

In the said notification, in the Table, for S. No. 14 and the entries relating thereto, the following shall be substituted, namely:-

_________

(1)

(2)

(3)

(4)

"14.

1905.39

All goods, other than wafer biscuits

40%

14A.

1905.39

Wafer biscuits

35%≤.

[F. No. B-3/5/2003-TRU]

(V.Sivasubramanian)

Deputy Secretary to the Government of India

Footnote.- The principal notification 13/2002- Central Excise (N.T.), dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R.152 (E), dated the 1st March 2002 and was last amended vide notification No.10/2003-Central Excise (N.T.), dated the 1^st March, 2003 [G.S.R. 150(E), dated, the 1^st March, 2003].