NTF. NO. 23/2001-CE, DT. 30/04/2001

NTF. NO. 08/2001-CE, & 09/2001-CE, DT. 01/03/2001 - Textile Goods of Ch. 62 - Conditions for Duty Exemption Changed

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944) , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby 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 amended, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S.No	Notification No. and date	Amendment
(1)	(2)	(3)
1.	Ntf. No. 08/2001-CE, dated the 1st March, 2001	In the said notification,- (a) to paragraph 3, the following proviso shall be added, namely:- "Provided that the clearances for home consumption of goods, whether on payment of duty or otherwise, falling under Chapter 62 of the said First Schedule, between 1st April, 2001 and 30th April, 2001 (both days inclusive) shall be taken into account while computing the aggregate value of clearances at nil rate of duty under Sl No 1 of the said Table for the financial year 2001-2002."; (b) in the Explanation, after clause (H), the following clauses shall be inserted, namely:- ‘(I) refund of duty paid on clearances made before the 1st day of May, 2001 on the ground that such clearances are included in the aggregate value of clearances under Sl No 1 of the said Table, shall not be admissible; (J) for the purpose of goods falling under Chapter 62 of the said First Schedule, the expression "manufacturer" shall include a person who is liable to pay the duty of excise leviable on such goods under rule 7AA of the said rules.’ (c) in the ANNEXURE, item (xx) shall be omitted.
2.	Ntf. No. 09/2001-CE, dated the 1st March, 2001	In the said notification,- (a) to paragraph 3, the following proviso shall be added, namely:- "Provided that the clearances for home consumption of goods, whether on payment of duty or otherwise, falling under Chapter 62 of the said First Schedule, between 1st April, 2001 and 30th April, 2001 (both days inclusive) shall be taken into account while computing the aggregate value of clearances at the concessional rate of sixty per cent. of normal rate of duty under Sl No 1 of the said Table for the financial year 2001-2002."; (b)in the Explanation, after clause (H), the following clauses shall be inserted, namely:- ‘(I) refund of the difference of duty paid on clearances made before the 1st day of May, 2001 and the concessional rate of sixty per cent. of normal rate of duty, on the ground that such clearances are included in the aggregate value of clearances under Sl No 1 of the said Table, shall not be admissible; (J) for the purpose of goods falling under Chapter 62 of the said First Schedule, the expression "manufacturer" shall include a person who is liable to pay the duty of excise leviable on such goods under rule 7AA of the said rules.’ (c) in the ANNEXURE, item (xx) shall be omitted.

2. This notification shall come into force on the 1st day of May, 2001.

(G.D.Lohani)
Under Secretary to the Government of India

F.No B-4/5/2001-TRU

Note:

1) Ntf. No. 08/2001-CE, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary, vide, G.S.R. 133 (E) dated the 1st March, 2001

2) Ntf. No. 09/2001-CE, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary, vide, G.S.R. 134 (E) dated the 1st March, 2001

[Note:- see following Parts of Chapters as mentioned in
New Central Excise Manual 2001 (w.e.f. 1/9/2001)
Part IV of Ch. 12]

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