REGD. NO. D. L.-33004/99 The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 340] NEW DELHI, FRIDAY, JUNE 29, 2001/ASADHA 8, 1923
2051 GI/2001
(1)2 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)l .5
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th June, 200 i
No. 52/2001-Central Excise (N.T.)
G.S.R 496(EV— in exercise of the powers conferred by rule 11 of the CENVAT Credit Rules, 2001, the Central Government, hereby declares the following inputs (hereinafter referred to as the 'declared inputs') and final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as specified in the Table below, namely:-
TABLE
Final products (1) The following goods manufactured by a composite mill, namely:-
Inputs Texturised yarn (including draw twisted, draw wound yarn) of polyesters, falling under heading No. 54.02 of the said First Schedule. i
(i) Processed fabrics falling under Chapter 52, 54 or 55; or (ii) Fabrics of cotton or man-made fibres, whether or not processed, falling under heading Nos. 58.01, 58.02, 58.06 (except 5806.20), 60.01 or 60.02 (except 6002.10) of the said First Schedule; or
(2) Woven pile fabrics falling under heading No. 58.01 of the said 2. The Central Government further declares that a duty of excise of Rs. 18 per kg., shall be deemed to have been paid under the Central Excise Act, 1944 (hereinafter referred to as declared duty), on the declared inputs, when purchased by a manufacturer of the final products, and credit of the declared duty so deemed to have been paid shall be allowed to the manufacturer of the final products, without production of documents evidencing payment of duty on the said inputs, at the time of clearance of the said final products.
3. The credit of declared duty allowed in respect of the declared inputs shall be utilized only towards payment of duty of excise leviable under the said Central Excise Act, on the said final products:
Provided that the credit of declared duty in respect of the declared inputs used in the final products cleared for export under bond shall be allowed to be utilized towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and, where for any reason, such adjustment is not possible, by refund to the manufacturer subject to such safeguards, conditions and limitations as may be specified by the Central Government in the Official Gazette.
Provided further that no such refund of declared duty shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties (Drawback) Rules, 1971 or claims rebate of duty under rule 18 of the Central Excise (No. 2) Rules, 2001, in respect of such duty.
4. Where the final products have been removed clandestinely without payment of duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), or as the case may be, the additional duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), at the time of clearance of such final products, nothing contained in this notification shall apply in respect of such final products even if the duty of excise leviable on such final products is paid after such removal.
5. The provisions of this notification shall not apply to final products on which duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), or as the case may be, the additional duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), has not been levied or paid or has been short-levied or short paid or erroneously refunded by reason o collusion4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)l or any wiliul mis-statement or suppression ot tacts, or contravention of any provisions of the Central Excise Act or of the rules made thereunder with intent to evade payment of duty.
6. This notification shall come into effect on and from the 1st day of July, 2001.
Explanation I.- It is clarified that even if the declared inputs are used directly by a manufacturer of final products the credit of the declared duty shall, notwithstanding the actual amount of duty paid on such declared inputs, be deemed to be equivalent to the amount specified in this notification and the credit of the declared duty shall be allowed to such manufacturer.
Explanation II,- For the purposes of this notification, "composite mill" means a manufacturer who is engaged in the processing of fabrics with the aid of power along with weaving or knitting or crocheting of fabrics within the same factory and includes a multi-locational composite mill, i.e., a public limited company which is engaged in the processing of fabrics with the aid of power along with weaving or knitting or crocheting of fabrics in one or more factories owned by the same public limited company.
[F.No.357/9/2001-TRUl
G. D. LOHANI, Under Secy.
56 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC.3(1M 7
NOTIFICATION
New Delhi, the 29th June, 2001
No. 53/2001-Central Excise (N.T.)
G.S.R 497(E).— In exercise of the powers conferred by rule 11 of the CENVAT Credit Rules, 2001, the Central Government, hereby declares the following inputs (hereinafter referred to as the "declared inputs") and final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said First Schedule), as specified in the Table below, namely:-
TABLE
S.No.
(1)
Inputs Goods falling within heading No. 51.05, 51.06, 51.07, 52.05, 52.06, 53.06, 53.07, 53.08, 54.02, 54.03, 54.04, 54.05, 55.01, 55.02, 55.03, 55.04, 55.05, 55.06, 55.07, 55.09, 55.10, 56.04, 56.05 or 56.06 of the said First Schedule.
Final products The following goods manufactured by a composite mill, namely:- (i) Processed fabrics falling under Chapters 52 (except sub-heading Nos. 5207.20, 5208.20 and 5209.10), 54 (except sub-heading Nos. 5406.10 and 5407.10) or 55 (except sub- heading Nos. 5511.10, 5512.10, 5513.10 and 5514.10); oro THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC, 3(i)] (ii) Fabrics of cotton or man-made fibres, whether or not processed, falling under heading Nos. 58.01, 58.02, 58.06 (except sub-heading No. 5806.20), 60.01, 60.02 (except sub-heading No. 6002.10) of the said First Schedule,
(2) (i) Goods falling within heading No. 51.05, 51.06, 51.07, 52.05, 52.06, 53.06, 53.07, 53.08, 54.02, 54.03, 54.04, 54.05, 55.01, 55.02, 55.03, 55.04, 55.05, 55.06, 55.07, 55.09, 55.10, 56.04, 56.05 or 56.06 of the said First Schedule;
The following goods manufactured by a manufacturer other than a composite mill, namely:- (i) Processed fabrics falling under Chapters 52 (except sub-heading Nos. 5207.20, 5208.20 and 5209.10), 54 (except sub- heading Nos. 5406.10 and 5407.10) or 55 (except sub-heading Nos. 5511.10, 5512.10, 5513.10 and 5514.10); or
(ii) Dyes, chemicals, consumables, packaging materials falling within the said First Schedule.
(ii) Fabrics of cotton or man-made fibres, whether or not processed, falling under heading Nos. 58.01, 58.02, 58.06 (except sub-heading No. 5806.20), 60.01, 60.02 (except sub-heading No. 6002.10) of the said First Schedule.
(3) Goods falling within heading No. 52.05 or
52.06 of the said First Schedule
The following goods manufactured by a manufacturer other than a composite mill, namely:- (a) Gauze falling under heading No. 58.03
of the said First Schedule;
(b) Book binding cloth falling under sub- heading No. 5901.10 of the said First Schedule.
2. The Central Government further declares that, -
(i) the duty of excise under the Central Excise Act, 1944 (1 of 1944); (ii) the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975); or (iii) the additional duty of excise under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978),
(hereinafter referred to as the declared duty) shall be deemed to have been paid on the declared inputs and the same,-
(i) in case of a composite mill, shall be equivalent to the amount calculated at the rate of, - (a) 20 per cent, of the aggregate of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) and the additional duty of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) read with any notification for the time being in force, on the final products of cotton (not containing any other textile material) declared herein;
(b) 45 per cent, of the aggregate of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) and the additional duty of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) read with any notification for the time being in force, on the final products other than those specified in sub-clause (a),
(ii) in case of a manufacturer other than a composite mill, shall be equivalent to the amount calculated at the rate of, -
(a) 25 per cent, of the aggregate of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) and the additional duty of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) read with any notification for the time being in force, on the final products of cotton (not containing any other textile material) declared herein:
9 (b) 50 per cent, of the aggregate of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) and the additional duty of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) read with any notification for the time being in force, on the final products other than those specified in sub-clause (a),
and credit of the declared duty so deemed to have been paid shall be allowed to the manufacturer of the final products, without production of documents evidencing payment of duty on the declared inputs, at the time of clearance of the said final products.
3. The credit of declared duty allowed in respect of the declared inputs shall be utilized towards payment of duty of excise or the additional duty of excise leviable under the said Central Excise Act and the Additional Duties of Excise (Goods of Special Importance) Act, on the said final products:
Provided that the credit of declared duty in respect of the declared inputs used in the final products cleared for export under bond shall be allowed to be utilized towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and, where for any reason, such adjustment is not possible, by refund to the manufacturer subject to such safeguards, conditions and limitations as may be specified by the Central Government in the Official Gazette:
Provided further that no such refund of declared duty shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties (Drawback) Rules, 1971 or claims rebate of duty under rule 18 of the Central Excise (No. 2) Rules, 2001, in respect of such duty.
4. The provisions of this notification shall not apply to a manufacturer (other than a composite mill) who avails any credit, under rule 3 of the CENVAT Credit Rules, 2001, in respect of the declared inputs and the declared inputs are used in the manufacture of the said final products.
Explanation. - It is clarified that the CENVAT credit in respect of capital goods, under rule 3 of the CENVAT Credit Rules, 2001, shall be allowed to the said manufacturer (other than a composite mill) subject to the conditions as specified under rule 4 of that rules,
5. The provisions of this notification shall not apply to a manufacturer who avails of the special procedure for payment of excise duty under rule 15 of the Central Excise (No. 2) Rules, 2001 and pays the specified amount of duty in accordance with a notification issued thereunder.
6. In respect of a composite mill, the provisions of this notification shall apply only to processed fabrics manufactured from unprocessed fabrics not woven in the same composite mill, subject to the condition that no credit has been taken in respect of the declared inputs contained in such unprocessed fabrics under any other rule of the CENVAT credit Rules, 2001 or notification issued thereunder.
Explanation. - It is clarified that the CENVAT credit in respect of capital goods, under rule 3 of the CENVAT Credit Rules, 2001, shall be allowed to the said composite mill subject to the conditions as specified under rule 4 of that rules,
7. The provisions of this notification shall not apply to final products on which duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), or as the case may be, the additional duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), has not been levied or paid or has been short-levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any provisions of the Central Excise Act or of the rules made thereunder with intent to evade payment of duty.
8. This notification shall come into effect on and from the 1st day of July, 2001.
Explanation 1.- It is clarified that even if the declared inputs are used directly by a manufacturer of final products the credit of the declared duty shall, notwithstanding the actual amount of duty paid on such declared inputs, be deemed to be equivalent to the amount specified in this notification and the credit of the declared duty shall be allowed to such manufacturer.
^.orjtyyats-x
10 THE GAZE1TE OF INDIA: EXTRAORDINARY [PART II—SEC.3(I)1Explanation 2.- For the purposes of this notification, "composite mill" means a manufacturer who is engaged in the processing of fabrics with the aid of power along with the spinning of yam from fibres and weaving or knitting or crocheting of fabrics within the same factory and includes a multi-locational composite mill, i.e., a public limited company which is engaged in the processing of fabrics with the aid of power along with the spinning of yam from fibres and weaving or knitting or crocheting of fabrics in one or more factories owned by the same public limited company.
Explanation 3.- For the removal of doubt it is clarified that the provisions of this notification shall not apply where processed fabric itself is used as an input for further processing.
Explanation 4.- For the removal of doubt it is clarified that the provisions of paragraph 4 shall not apply to a manufacturer who avails of any credit, under rule 3 of the CENVAT Credit Rules, 2001, in respect of the declared inputs where the said declared inputs are used in manufacture of final products other than the said final products.
[F.NO.357/9/2001-TRU]
G. D. LOHAN1, Under Secy.
11\1 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 29th June, 2001
No. 54/2001-Central Excise (N.T.)
G.S.R. 498(E).— in exercise of the powers conferred by rule 11 of the CENVAT Credit Rules, 2001, the Central Government hereby declares the following inputs (hereinafter referred to as the "declared inputs") and final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said First Schedule), as specified in the Table below, namely:-
TABLE
Inputs (i) Fabrics falling under Chapter 50, 51, 52, 53, 54, 55 , 58 , 59 or 60 of the said First Schedule.
Final products Articles of apparel and clothing accessories, not knitted or crocheted, falling under Chapter 62 of the said First Schedule.
(ii) Other raw materials, parts, components, trimmings and embellishments, consumables and packaging materials falling within the said First Schedule.
2. The Central Government further declares that-
(i) the duty of excise under the Central Excise Act, 1944 (lof 1944); or (ii) the additional duty under section 3 or the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the declared duty) shall be deemed to have been paid on the declared inputs and the same shall be equivalent to the amount calculated at the rate of 20 per cent, of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) read with any notification for the time being in force, on the final products declared herein and credit of the declared duty so deemed to have been paid shall be allowed to the manufacturer of the final products, without production of documents evidencing payment of duty on the declared inputs, at the time of clearance of the said final products.
3. The credit of declared duty allowed in respect of the declared inputs shall be utilized towards payment of duty of excise leviable under the said Central Excise Act, on the said final products:
Provided that the credit of declared duty in respect of the declared inputs used in the final products cleared for export under bond shall be allowed to be utilized towards payment of duty of excise on the final products cleared for home consumption or for export on payment of duty and, where for any reason, such adjustment is not possible, by refund to the manufacturer subject to such safeguards, conditions and limitations as may be specified by the Central Government in the Official Gazette:
Provided further that no credit or refund of such declared duty shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties (Drawback) Rules, 1971 or claims rebate of duty under rule 18 of the Central Excise (No. 2) Rules, 2001, in respect of such duty.
4. The provisions of this notification shall not apply to a manufacturer who avails of any credit under rule 3 of the CENVAT Credit Rules, 2001, in respect of the declared inputs and the declared inputs are used in the manufacture of the said final products.
Explanation.- It is clarified that the CENVAT credit in respect of capital goods, under rule 3 of the CENVAT Credit Rules, 2001, shall be allowed to the said manufacturer subject to the conditions as specified under rules 4 of that rules,
5. The provisions of this notification shall not apply to final products on which duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), has not been levied or paid or has been short- levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any provision of the said Central Excise Act or of the rules made thereunder with intent to evade payment of duty.
13 6, This notification shall come into effect on and from the 1st day of July, 2001.
Explanation I.- For the purposes of this notification, the expression "manufacturer" shall include a person who is liable to pay the duty of excise leviable on the said final products under sub-rule (3) of rule 4 of the Central Excise (No. 2) Rules, 2001.
Explanation II.- It is clarified that even if the declared inputs are used directly by a manufacturer of final products, the credit of the declared duty shall, notwithstanding the actual amount of duty paid on such declared inputs, be deemed to be equivalent to the amount specified in this notification and the credit of the declared duty shall be allowed to such manufacturer.
Explanation III.- For the removal of doubt, it is clarified that the provisions of paragraph 4 shall not apply to a manufacturer who avails of any credit under rule 3 of the CENVAT Credit Rules, 2001, in respect of the declared inputs where the said declared inputs are used in manufacture of final products other than the said final products.
Explanation IV.- It is hereby clarified that credit of the declared duty shall be allowed in respect of final products lying in stock as on the 30th April, 2001 in the premises of the manufacturer registered under rule 174 of the Central Excise Rules, 1944 and removed on or after the 1st July, 2001.
|F No. 357/9/2001-TRU]
G.D.LOHAN1. Under Secy.
14 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)1NOTIFICATION
New Delhi, the 29th June. 2001
No. 55/2001-Central Excise (N.T.)
G.S.R 499(1).— In exercise of the powers conferred by rule 11 of the CENVAT Credit Rules, 2001, the Central government hereby declares the following inputs and the final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the "said First Schedule"), as specified in the Table below, namely:-
TABLE
Final products All goods falling under Chapter 59 of the said First Schedule.
Inputs Processed textile fabrics falling under Chapter 52, 54 or 55, or processed textile fabrics of cotton or man-made fibres falling under heading No. or sub- heading No. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20, 6002.30, 6002.43 or 6002.93, of the said First Schedule and on which duty of excise has been paid in accordance with the provisions of rule 15 of the Central Excise (No. 2) Rules, 2001 read with any notification issued thereunder.
2. The Central Government further declares that the duties of excise under the Central Excise Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), shall be deemed to have been paid (hereinafter referred to as deemed duty) on the inputs declared herein and the same shall be one rupee each per square meter of such inputs, and credit of the deemed duty so determined shall be allowed to the manufacturer of the final products.
3. (1) The credit of deemed duty allowed in respect of the duty of excise under the said Central Excise Act, shall be utilised only towards payment of the duty of excise leviable under the said Central Excise Act on the final products, and no part of the credit allowed shall be refunded in cash or by cheque.
15 (2) The credit of deemed duty allowed in respect of the duty of excise under the said Additional Duties of Excise (Goods of Special Importance) Act, shall be utilised only towards payment of the duty of excise leviable under the said Additional Duties of Excise (Goods of Special Importance) Act on the final products, and no part of the credit allowed shall be refunded in cash or by cheque.
4. The provisions of this notification shall apply only to those inputs which have been received directly by the manufacturer of the final products from the factory of the manufacturer of the said inputs under the cover of an invoice declaring that the appropriate duty of excise has been paid on such inputs under the provisions of rule 15 of the Central Excise (No. 2) Rules, 2001 read with the notification issued thereunder.
5. This notification shall come into effect on and from the 1st day of July, 2001.
[F.NO.357/9/2001-TRU]
G. D. LOHANI, Under Secy.
16 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)]17 ^r/Gi/i^.-j18 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)] J920 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(01
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3cr/kljzciol-\
22 THE G AZK 1TE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)]23
NOTIFICATION
New Delhi, the 29th June, 2001
No. 35/2001-Central Excise
G.S.R. 500(E).— in exercise of the powers conferred by sub-section (1) of section 5 A 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 further amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
| s. No. (1) 1. 2. 3. | Notification Amendment No. and date (2) (3) | |
| 263/79-Central In the said notification , for the words and figures " Rule 13 of the said rules", Excise dated the words, figures and brackets " rule 19 of the Central Excise (No. 2) Rules, the 22nd 2001" shall be substituted. September, 1979 82/84-Central In the said notification , in the proviso, in (ii), for the words, letter and figures, Excise dated "Chapter X of the Central Excise Rules, 1944" , the words, brackets and the 31" March, figures " the Central Excise (Removal of Goods at Concessional Rate of Duty 1984 for Manufacture of Excisable Goods) Rules, 2001" shall be substituted. 138/94-Central In the said notification , - Excise, dated (i) in condition (c) for the words, figures , letters and brackets "rules 156A and the 10 th 156B of the Central Excise Rules, 1944 (hereinafter referred to as the said November, rules) as modified by rule 173N of the said rules " , the words, figures and 1994 brackets "the procedure specified under rule 20 of the Central Excise (No. 2) Rules, 2001" shall be substituted; (ii) in condition (d), for the words, letter and figures, "Chapter X of the Central Excise Rules, 1944" , the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted. | ||
| 4. 5. | 63/95-Central In the said notification , in the Table, against S. No. 3, in column(3), in Excise, dated condition (iii), for the words, letter and figures, "Chapter X of the Central the 16'" Excise Rules, 1944" , the words, brackets and figures " the Central Excise March, 1995 (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted. | |
| 64/95-Central In the said notification , in the Table,- Excise, dated (i) against S. No. 6, in column(3), in condition (ii), for the words, letter and the 16lh figures, "Chapter X of the Central Excise Rules, 1944" , the words, brackets March, 1995 and figures " the Central Excise (Removal of Goods at Concessional Rate of |
| Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted; (ii) against S. No. 10, in column (3), in condition (iii), for the words, letter and figures, "Chapter X of the Central Excise Rules, 1944" , the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted; In the said notification,- in clause (i), for the words, figures and letters "rule 57AA of the Central Excise Rules, 1944", the words , figures and letters "rule 3 of the CENVAT Credit Rules, 2001" shall be substituted; in the proviso, in (vi), for the word , figures and letters " rule 57AD of the Central Excise Rules, 1944", the words , figures and letters " rule 6 of the CENVAT Credit Rules, 2001" shall be substituted. In the said notification,- (i) in paragraph 1, for the words, figures and letter "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", the words and figures "amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001" shall be substituted; in clause (a), for the words "from the said account current" the words, letters and figures ", other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001," shall be substituted; in clause (b), for the words "from the account current" the words, letters and figures ", other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001," shall be substituted. |
| In the said notification,- (i) in paragraph 1, for the words, figures and letter "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", the words, letters and figures "amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001" shall be substituted; in clause (a), for the words "from the said account current" the words, letters and figures ", other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001," shall be substituted; in clause (b), for the words "from the account current" the words, letters and figures ", other than the amount (if duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001," shall be substituted. In the said notification,- in the Table,- against S. No. 32, in column (3), in the Explanation ,- in clause (a) for the words, brackets and figures " sub-rule (2) of |
- the 1" March, *>00I ↩
25
| rule 140 of the Central Excise Rules, 1944" , the words, figures and brackets " rule 20 of the Central Excise (No. 2) Rules, 2001" shall be substituted; (B) in clause (b) for the words and figures, "rule 140 of the Central Excise Rules, 1944" , the words, figures and brackets " rule 20 of the Central Excise (No. 2) Rules, 2001" shall be substituted; (ii) against S. No. 33, in column (3), in the Explanation, for the words, brackets and figures, " sub-rule (2) of rule 140 of the Central Excise Rules, 1944" , the words, figures and brackets " rule 20 of the Central Excise (No. 2) Rules, 2001" shall be substituted; (iii) against S. No. 35, in column (3), in the Explanation, for the words, brackets and figures, " sub-rule (2) of rule 140 of the Central Excise Rules, 1944" , the words, figures and brackets " rule 20 of the Central Excise (No. 2) Rules, 2001" shall be substituted; (iv) against S. No. 108, in column (3), for entry (ii), following shall be substituted, namely:- "sent outside the factory of production for conversion into hank yarn in plain (straight) reel hanks, and where such goods are removed from one factory to one or more factories, without payment of duty or otherwise, the consignor shall follow the procedure specified in terms of rule 20 of the Central Excise (No. 2) Rules, 2001. Explanation.- For the purposes of this entry, "factory" means a factory working with the aid of power in which- (a) cotton yam or jute twist, yarn, ropes and twine is spun and cotton fabrics or jute manufactures are woven; or (b) only cotton fabrics or jute manufactures are woven and the duty thereon is paid on square meter, ad-valorem or weight basis , as the case may be; or (c) only cotton yarn or jute twist, yam, thread, ropes and twine is spun, or otherwise manufactured."; (v) against S. No. 143, in column (3), for the words, letter and figures, "Chapter X of the Central Excise Rules, 1944" , the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted; (vi) against S. No. 158, in cplumn (3), for the words, letter and figures, "rule 57AB or 57AK of the Central Excise Rules, 1944" , the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (vii) against S. No. 162, in column (3), for the words, letter and figures, "Chapter X of the Central Excise Rules, 1944" , the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted; (b) in the Annexure,- (i) in condition No. 4, for the words, letter and figures "Chapter X of the Central Excise Rules, 1944" , the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of |
| Excisable Goods) Rules, 2001" shall be substituted; (ii) in condition No. 18 , in clause (iii), for the words, figures and letters, "rule 57AB or rule 57AK of the Central Excise Rules, 1944" , the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (iii) in condition No. 19, for the words, figures and letters, "rule 57AB or rule 57AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (iv) in condition No. 22, in clause (ii), for the words, figures and letters "rule 57AB or rule 57AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (v) in condition No. 23, in clause (ii), for the words, figures and letters "rule 57AB or rule 57AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (vi) in condition No. 30, for the words, figures and letters "rule 57AB or rule 57AK. of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (vii) condition No. 33, in clause (a), for the words, figures and letters "rule 57AB or rule 57AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted"; (viii) in condition No. 37, for the words, figures and letters "rule 57AB or rule 57AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (ix) in condition No. 41, for the words, figures and letters "rule 57AB or rule 57AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (x) in condition No, 42, for the words, figures and letters "rule 57AB or rule 57 AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (xi) in condition No. 47, in clause (ii), in sub-clause (b), for the words, letter and figures "Chapter X of the Central Excise Rules, 1944", the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted; (xii) in condition No. 49, in clause (i), in sub-clause (b), for the words, letter and figures "rule 57AB or rule 57AK of the Central Excise Rules, 1944", the words, figures and letters " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; | ||
| 10. | 8/2001-Central Excise, dated the 1" March, | In the said notification,- (i) in paragraph 2,- (a) in clause (iii), for the words, figures and letters "rule 57AB or |
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| 2001 | rule 57AK of the Central Excise Rules, 1944", the words and figures " rule 3 or rule 11 of the CENVAT Credit Rules, 2001" shall be substituted; (b) in clause (iv), for the words, figures and letters "rule 57AB or rule 57AK of the said rules", the words and figures " rule 3 or rule 11 of the said rules" shall be substituted (ii) in paragraph 4, in clause (a), for the words, letter and figure "Chapter X of the Central Excise Rules, 1944", the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted; (iii) in the Explanation , for the words, figures and letters " rule 7AA of the said rules", the words, brackets and figures " sub-rule(3) of rule 4 of the Central Excise (No. 2) Rules, 2001" shall be substituted. | |
| 11. | 9/2001-Central Excise, dated the 1" March, 2001 | In the said notification, - (a) in paragraph 4, in clause (a),- (i) for the words, figures and letter "Chapter X of the Central Excise Rules, 1944", the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted; (ii) in the proviso, for the words and letter "Chapter X of the Central Excise Rules, 1944", the words, brackets and figures " the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001" shall be substituted . (b) in the Explanation , for the words, figures and letters " rule 7AA of the said rules", the words, brackets and figures " sub-rule(3) of rule 4 of the Central Excise (No. 2) Rules, 2001" shall be substituted. |
| 12. | 27/2001- Central Excise, dated the 11lh May, 2001 | In the said notification, in paragraph 1, for the words, figures and letter "amount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule I73G of the Central Excise Rules, 1944", the words, letters and figures "amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001" shall be substituted. |
2. This notification shall come into effect on and from the first day of July, 2001.
[F No. 354/66/2(K) I-TRU1
G. D. LOHANI. Under Secy.
Note: (1) The principal notification No. 263/79-Central Excise dated 22nd September, 1979 was last amended by notification No. 213/87-Central Excise, dated the 14lh September, 1987
(2) The principal notification No. 82/84-Central Excise dated the 31st March, 1984 was last amended by notification No.96/95-Central Excise, dated the 26th May, 19952g THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)l (3) The principal notification No. 138/94-Central Excise dated the 10™ November, iyy4 was last amended by notification No.26/95-Central Excise (N. T.), dated the 5th June, 1995
(4) The principal notification No.63/95-CentraI Excise dated the 16th March, 1995 was published in the Gazette of India, Extraordinary vide G.S.R.No.255(E) , dated the 16th March, 1995 and was last amended by notification No.7/99-Central Excise, dated the 28™ February, 1999 [G.S.R. No. 169 (E), dated the 28th February, 1999]
(5) The principal notification No.64/95-Central Excise dated the 16th March, 1995 was published in the Gazette of India, Extraordinary vide G.S.R.No.256 (E) , dated the 16th March, 1995 and was last amended by notification No. 49/2000-Central Excise, dated the 29th September, 2000
(6) The principal notification No.67/95-Central Excise dated the 16th March, 1995 was published in the Gazette of India, Extraordinary vide G.S.R-No.259(E) , dated the 16th March, 1995 and was last amended by notification No.31/2001-Central Excise, dated the l" June, [G.S.R. No. 408 (E), dated the 31st March,2000]
(7) The principal notification No. 32/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, Extraordinary vide number G.S.R. 508 (E), dated the 8th July, 1999 and was last amended by notification No. 19/2001-Central Excise, dated the 30th April, 2001 [ G.S.R. 307 (E), dated the 30* April, 2001]
(8) The principal notification No. 33/99 -Central Excise, dated the 8th July, 1999 was published in the Gazette of India, Extraordinary vide number G.S.R. 509(E), dated the 8th July, 1999 and was last amended by notification No. 6/2001-Central Excise, dated the 1" March, 2001 [ G.S.R. 131 (E), dated the 1st March, 2001]
(9) The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 3/2001-Central Excise, dated the 1" March, 2001 [G.S.R. 128 (E) dated the 1" March, 2001] and was last amended by notification No. 30 /2001-Central Excise, dated the 29th May, 2001 [G.S.R. 395 (E) dated the 29th May, 2001]
(10) The principal notification No. 8/2001 -Central Excise, dated the 1" March, 2001 was published in the Gazette of India, Extraordinary vide number G.S.R. 133 (E), dated the lat 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 30lh April, 2001]
(11) The principal notification No. 9/2001 -Central Excise, dated the 1" March, 2001 was published in the Gazette of India, Extraordinary vide number 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]
(12) The principal notification No. 27/2001 -Central Excise, dated the 11th May, 2001 was published in the Gazette of India, Extraordinary vide number G.S.R. 348 (E), dated the 11th' May, 2001.
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