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

Inputs

Texturised

yarn

(including

draw

twisted,

draw

wound

yarn)

polyesters, falling under heading No.

54.02 of the said First Schedule.

Final products

(1) The following goods manufactured by a composite mill,

namely:-

(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

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.

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.

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.

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

collusion

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.

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.

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

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

THE GAZETTE OF INDIA: EXTRAORDINARY

[PART II—SEC, 3(i)]

(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;

(ii)

Dyes,

chemicals,

consumables,

packaging materials falling within the

said First Schedule.

(3)

Goods falling within heading No. 52.05 or

52.06 of 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,

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)

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.

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.

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:

(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.

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.

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,

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.

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,

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.

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

THE GAZE1TE OF INDIA: EXTRAORDINARY

[PART II—SEC.3(I)1

Explanation 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.

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.

(ii) Other raw materials, parts, components,

trimmings and embellishments, consumables and

packaging materials

falling within 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.

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.

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.

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,

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.

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.

THE GAZETTE OF INDIA: EXTRAORDINARY

[PART II—SEC. 3(i)1

NOTIFICATION

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

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.

Final products

All goods falling under Chapter 59 of the said

First Schedule.

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.

(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.

(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.

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.

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.

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

No.

(1)

Notification

No. and date

(2)

263/79-Central

Excise dated

the 22^nd

September,

1979

82/84-Central

Excise dated

the 31" March,

1984

138/94-Central

Excise, dated

the 10^th

November,

1994

63/95-Central

Excise, dated

the 16'"

March, 1995

64/95-Central

Excise, dated

the 16^lh

March, 1995

Amendment

(3)

In the said notification , for the words and figures " Rule 13 of the said rules",

the words, figures and brackets " rule 19 of the Central Excise (No. 2) Rules,

2001" shall be substituted.

In the said notification , in the proviso, in (ii), 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 , -

(i) in condition (c) for the words, figures , letters and brackets "rules 156A and

156B of the Central Excise Rules, 1944 (hereinafter referred to as the said

rules) as modified by rule 173N of the said rules " , the words, figures and

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.

In the said notification , in the Table, against S. No. 3, 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 the Table,-

(i) against S. No. 6, in column(3), in condition (ii), 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

THE GAZETTE OF INDIA: EXTRAORDINARY

[PART II—SEC, 3(I)|

67/95-Central

Excise, dated

the 16^th

March, 1995

3;.'yy-Central

l;\eisi\ dated

iiu.-/¹ July,

1999

, .UW t"\.ntrnl

tin 8^lh July,,

1999

0, 1 3,7001-Central

Excise, dated

1 the 1" March,

*>00I

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,-

(i)

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;

(ii)

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;

(ii) in paragraph 2,

(a) 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;

(b) 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;

(ii) in paragraph 2,

(uj 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;

(b) 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,-

(a)

in the Table,-

(i) against S. No. 32, in column (3), in the Explanation ,-

(A)

in clause (a) 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;

(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

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

THE GAZETTE OF INDIA: EXTRAORDINARY

PART II—SEC. 3(I)1

10.

8/2001-Central

Excise, dated

the 1" March,

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;

In the said notification,-

(i) in paragraph 2,-

(a) in clause (iii), for the words, figures and letters "rule 57AB or

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

In the said notification, -

Excise, dated

(a) in paragraph 4, in clause (a),-

the 1" March,

(i) for the words, figures and letter "Chapter X of the Central Excise

2001

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-

In the said notification, in paragraph 1, for the words, figures and letter

Central Excise,

"amount of duty paid by the manufacturer of goods from the account current

dated the 11^lh

maintained under rule 9 read with rule I73G of the Central Excise Rules,

May, 2001

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.

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 22^nd September, 1979 was last

amended by notification No. 213/87-Central Excise, dated the 14^lh September, 1987

(2)

The principal notification No. 82/84-Central Excise dated the 31^st March, 1984 was last amended

by notification No.96/95-Central Excise, dated the 26^th May, 1995

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 5^th June, 1995

(4)

The principal notification No.63/95-CentraI Excise dated the 16^th March, 1995 was published in

the Gazette of India, Extraordinary vide G.S.R.No.255(E) , dated the 16^th 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 28^th February, 1999]

(5)

The principal notification No.64/95-Central Excise dated the 16^th March, 1995 was published in

the Gazette of India, Extraordinary vide G.S.R.No.256 (E) , dated the 16^th March, 1995 and was last

amended by notification No. 49/2000-Central Excise, dated the 29^th September, 2000

(6)

The principal notification No.67/95-Central Excise dated the 16^th March, 1995 was published in

the Gazette of India, Extraordinary vide G.S.R-No.259(E) , dated the 16^th 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 30^th April, 2001 [ G.S.R. 307 (E), dated the 30*

April, 2001]

(8)

The principal notification No. 33/99 -Central Excise, dated the 8^th July, 1999 was published in the

Gazette of India, Extraordinary vide number G.S.R. 509(E), dated the 8^th 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 1^st 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 l^at March, 2001 and was last

amended by notification No. 23/2001-Central Excise, dated the 30^th April, 2001 [ G.S.R. 312 (E), dated the

30^lh 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 1^st March, 2001 and was last

amended by notification No. 23/2001-Central Excise, dated the 30^th April, 2001 [G.S.R. 312 (E), dated the

30^th April, 2001]

(12)

The principal notification No. 27/2001 -Central Excise, dated the 11^th May, 2001 was published in

the Gazette of India, Extraordinary vide number G.S.R. 348 (E), dated the 11^th' May, 2001.

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