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TRADE NOTICE NO.
72 /2003 |
Dated: |
22.05.2003 |
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Subject:- C.Ex. - Communication of Notification Nos. 46 /2003 - Central Excise (Non-Tariff) dated May 14, 2003 Notification Nos. 46 & 47/2003 Central Excise both dated May 17, 2003 and Notification No. 47/2003 - Central Excise (Non Tariff) dated May 17, 2003.- Reg. |
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Copy
of Notification Nos. 46/2003 - Central Excise (Non-Tariff) dated May 14, 2003,
Notification Nos. 46 & 47/2003 Central Excise both dated May 17, 2003 and
Notification No. 47/2003 - Central Excise - on Tariff) dated
May 17, 2003 are communicated herewith for information and necessary action.
(Issued
from file C.No. IV/16/ 1 /2003 CX. Pol.)
(V.V. HARIHARAN)
COMMISSIONER
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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 CENVAT Credit Rules, 2002, namely:-
1. (1) These rules may be
called the CENVAT Credit (Twelfth 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 3,
(A) in sub-rule (1),-
(a)
for clause (v), the following clause shall be substituted, namely:-
"(v) the National Calamity Contingent duty leviable under section
136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the
Finance Act, 2003 (32 of 2003);" ;
(b)
in clause (vi), for the brackets, letter, word and figure "(v)
above,", the brackets, letter, words and figure "(v) above;
and" shall be substituted;
(c)
for clause (vii), the following clause shall be substituted, namely:-
"(vii) the additional duty of excise leviable under section 157 of
the Finance Act, 2003 (32 of 2003),";
(B)
in sub-rule (6), for clause (b), the following clause shall be substituted,
namely:-
(ii) the National Calamity
Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of
2001) as amended by section 169 of the Finance Act, 2003 (32 of 2003);
(iii) the additional duty
leviable under section 3 of the Customs Tariff Act, equivalent to the duty of
excise specified under sub-clauses (i) and (ii); and
(iv) the additional duty of
excise leviable under section 157 of the Finance Act, 2003 (32 of 2003),
shall be utilized only
towards payment of duty of excise leviable under the said Additional Duties of
Excise (Textiles and Textile Articles) Act, or the National Calamity
Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of
2001) as amended by section 169 of the Finance Act, 2003 (32 of 2003), or the
additional duty of excise leviable under section 157 of the Finance Act, 2003
(32 of 2003), respectively, on any final products manufactured by the
manufacturer or for payment of such duty on inputs themselves if such inputs
are removed as such or after being partially processed.
[F.No.B-6/1/2003-TRU]
(V.Sivasubramanian)
Deputy
Secretary to the Government of India
Foot note.- 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.43/2003-Central Excise
(N.T.), dated the 12th May, 2003 vide number GSR 392(E), dated the
12th May,2003
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COPY
OF NOTIFICATION No. 46/2003-CENTRAL EXCISE
dated May 17, 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 section 136 of the Finance Act, 2001 (14 of 2001), the
Central Government being satisfied that it is necessary in the public interest
so to do, hereby exempts goods falling under heading No. 54.02 of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole
of the National Calamity Contingent Duty leviable thereon under section
136 of the said Finance Act, 2001 read with section 169 of the Finance Act,
2003 (32 of 2003), if such goods are manufactured from goods falling under
heading No. 54.02 of the said First Schedule.
[F.No.
B3/4/2003-TRU (Pt-II)]
(V.
Sivasubramanian)
Deputy Secretary
to the Government of India
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COPY
OF NOTIFICATION No. 47/2003-CENTRAL EXCISE
dated May 17, 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
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 below, shall be amended in
the manner specified in the corresponding entry in column (3) of the said
Table.
TABLE
|
S.No. |
Notification
No. and date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
34/2003-Central
Excise, dated
the 30th April, 2003 |
In
the said notification,- (i)
for the words " thirty lakh rupeesē, wherever they occur, the
words " forty lakh rupees" shall be substituted; (ii)
for the words " twenty five lakh rupees", wherever they occur,
the words " thirty lakh rupees" shall be substituted. |
|
2. |
35/2003-Central
Excise, dated
the 30th April, 2003 |
In
the said notification,- (i)
for the words "twenty five lakh rupees", wherever they occur,
the words " thirty five lakh rupees" shall be substituted; (ii)
for the words " twenty lakh rupees", wherever they occur, the
words "twenty five lakh rupees" shall be substituted. |
|
3. |
36/2003-Central
Excise, dated
the 30th April, 2003 |
In
the said notification,- (a)
in the opening paragraph, after item number (iv), the following shall be
inserted, namely,- "(v)
terry towels falling under Chapter 63; (vi)
woolen blankets, of yarn of shoddy, falling under Chapter 63 "; (b)
in paragraph 2, for the words " thirty lakh rupees", wherever
they occur, the words " thirty five lakh rupees" shall be
substituted. |
[F.No.
B3/4/2003-TRU (Pt-II)]
(V. Sivasubramanian)
Deputy Secretary to the
Government of India
Footnote:
(1) The
notification No. 34/2003-Central Excise, dated the 30th April, 2003
was published in the Gazette of India, vide number G.S.R. 363 (E), dated the
the 30th April, 2003.
(2) The
notification No. 35/2003-Central Excise, dated the 30th April, 2003
was published in the Gazette of India, vide number G.S.R. 364 (E), dated the
the 30th April, 2003.
(3)
The
notification No. 36/2003-Central Excise, dated the 30th April, 2003
was published in the Gazette of India, vide number G.S.R. 365 (E), dated the
the 30th April, 2003.
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COPY
OF NOTIFICATION No. 47/2003-CENTRAL EXCISE (NON- TARIFF) dated May 17, 2003
In
exercise of the powers conferred by sub-rule (3) of rule 9A of the CENVAT
Credit Rules, 2002, the Central Government hereby makes the following
amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.
35/2003-Central Excise (NT), dated the 10th April, 2003, namely:-
In the said notification, in the Table, for S. No.2 and the entries
relating thereto, the following shall be substituted, namely:-
|
(1) |
(2) |
(3) |
|
"2 |
finished
goods lying in stock, namely,-
(a)
Unprocessed
fabrics of cotton not containing any other textile material;
(b)
Unprocessed
fabrics other than (a) above;
(c)
Yarns, which were eligible for exemption, as on 31st
March, 2003, from the whole of the excise duty under notification No.
6/2002-Central Excise, dated the 1st March, 2002 (other than
the shoddy yarn purchased or procured from outside the factory, and
subjected to any process); (d)
Article of apparel and clothing accessories falling under Chapter 61 |
Declared
value multiplied by 26% of the rate of duty on such unprocessed fabrics Declared
value multiplied by 60% of the rate of duty on such unprocessed fabrics Deemed
value multiplied by the rate of duty on such yarn
Declared
value multiplied by 12% of the rate of duty on such article of apparel
and clothing accessories". |
[
F.No. B-3/4/2003-TRU (Pt-II)]
(V. Sivasubramanian)
Deputy Secretary to the
Government of India
Footnote.- The notification
No. 35/2003-Central Excise (N.T.), dated the 10th April, 2003 was
published in the Gazette of India, vide number G.S.R. 336 (E), dated the 10th
April, 2003 .