Sl.No. | Notification No. and date | Amendment |
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(1) | (2) | (3) |
1 | 126/94-CE, dt. 2nd Sept, 1994 | In the said notification, - (a) In the First paragraph, -
(ii) after clause (d), the following clause shall be inserted, namely:
(ii) After the proviso, the following proviso shall be inserted, namely: Provided further that where such articles (including rejects, waste and scrap materials) are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such articles, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such articles.
(ii) After serial number 2, the following shall be inserted, namely 2A. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, antistatic carpet, tele- conference equipment, servo control system, security systems, panels for electricals and air conditioners; 2B. spares and consumables for the goods specified at Serial Number 2A above. (iii) For serial No. 3, serial No.3A and serial No. 4, the following shall respectively be substituted, namely 3. Captive power Plant including captive generating set and transformer as recommended by the Development Commissioner. 3A. Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares, consumables and accessories for transformers and approved by the Assistant Commissiorer of Customs or Deputy Commissioner of Customs. 4. Office equipment including PABX, fax machines, video projection system, spares and consurnables thereof. (iv) After serial number 11, the following shall be inserted, namely 12. Furnace oil required for boilers as approved by the Assistant Commissioner of Customs or Deputy Commissioner of Customs. |
2. | 136/94-CE, dt. 10th Nov., 1994 | In the said notification,- (a) in condition (d),-
(ii) the following proviso shall be inserted, namely: Provided that where such articles are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such articles, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such articles; (b) After condition (g), the following proviso shall beinserted, namely:- Provided that in the case of capital goods, the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise may, subject to such conditions as he may specify, permit destruction of such capital goods, without payment of duty, inside the unit, or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of Customs or Central Excise Officer; (c) In ANNEXURE 1, after item 12, the following item shall be inserted, namely-
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3. | 1/95- CE, dt. 4th Jan., 1995 | In the said notification, - (a) in the first paragraph, in clause (a), for the words services out of India the following words and figures shall be substituted, namely:-
(d) in ANNEXURE I,-
(ii) after item 2, the following shall be inserted, namely: - 2A. Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, antistatic carpet, tele- conference equipment, servo control system, security systems, panels for electricals and air conditioners; 2B. Spares and consumables for the goods specified at item 2A above. (iii) for item 3, the following shall be substituted, namely 3. Captive power plants including captive generating sets and transformers as recommended by the Development Commissioner/Designated Officer. (iv) Item 3A shall be omitted; (v) For item 3B, the following shall be substituted, namely:- 3B.Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares, consumables and accessories for transformers as approved by the Assistant Commissioner or Deputy Commissioner of Central Excise. (iv) in item 3C, the words used in the textile units shall be omitted; (v) for item 4, following shall be substituted, namely:- 4. Office equipment including PABX, fax machines, video projection system, spares and consumables thereof'; |
4. | 10/95- CE, dt. 23rd Feb., 1995 | In the said notification, - (a) after paragraph 2, the following provison shall be inserted, namely:-
(ii) serial number 3A shall be omitted., (iii) After serial number 11, the following shall be inserted, namely:- 12.High Speed Diesel for power generating sets as recommended by the Board of Approvals. |
5. | 20/97- CE, dt. 11th April, 1995 | In the said notification, in the TABLE, against serial number 3, for the entry In column (2), the following shall be substituted namely: -
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Sd/-
(Rajendra Singh)
Under Secretary to the Government of India