In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the CentralGovernment hereby directs that each of the notifications of the Government of India in theMinistry of Finance (Department of Revenue) specified in column (2) of the Table below shallbe further amended, with effect from 1st April, 2000, in the manner specified in the corresponding entry in column (3) of the said Table.
| S. No. | Notification No. And date | Amendment |
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| (1) | (2) | (3) |
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| 1. | 41/94-CE(N.T.), dated 22nd September, 1994
| In the Table, in column (2), clauses (c) and (d) shall be omitted |
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| 2. | 42/94-CE(N.T.), dated the 22nd September, 1994 | (i) In the Explanation IV, for the letter and words ""D=Rate of excise duty per chamber of processing factory in the month in which processed textile fabrics were cleared from such factory for export"", the letter and words ""D=Rate of excise duty per chamber of rocessing factory in the month in which such processed textile fabrics were manufactured in that factory"" shall be substituted;
(ii) for the Table, the following Table shall be substituted, namely:
TABLE
| Sl.No. | Description | Extent of rebate |
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| (1) | (2) | (3) |
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| 1. | Materials (other than Whole materials mentioned in serial numbers 2) used in the manufacture of export goods
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| 2. | Processed textile fabrics failing under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14 or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 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 First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on which duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944) | (a) ""monthly average rate of rebate"" per square metre subject to a maximum of Rs. 2 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs.2 lakh per chamber per month or at the rate of Rs. 3 lakh per chamber per month with an option for re-determination of duty,or
(b) ""monthly average rate of rebate"" per square metre subject to a maximum of Rs. 2.5 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs. 2.5 lakh per chamber per month or at the rate of Rs. 3.5 lakh per chamber per month with an option for re-determination of duty.'.
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| 3. | 50/94-CE(N.T), dated the 22nd September, 1994 | In the said notification, for the words, figures and letter ""Heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14 or processed textile fabricsof cotton or man-made fibres, falling under heading Nos. 58.01, 58.02, 58.06 (except sub-heading No. 5806.20), 60.01 or 60.02 (except sub-heading No. 6002.10), of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and on which duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944), non-alloy steel ingots and billets falling under sub-heading numbers 7206.90 and 7207.90 of the Central Excise Tariff Act, 1985 (5 of 1986), and non-alloy steel hot re-rolled products failing under sub-heading numbers 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92,7211.99, 7213.90, 7214.90, 7215.90 and 7216.90 of the Central Excise Tariff Act, 1985 (5 of 1986),"" the words, figures and letter ""Heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14 or processed textile fabrics of cotton or man-made fibres, falling under Heading Nos. or sub-heading Nos. 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 First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)"", shall be substituted.
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| 4. | 31/98-CE(N.T.), dated the 24th August, 1998 | In the said notification,
(i) in the proviso, clause (ii) shall be omitted;
(ii) in the Explanation, for the 1etter and words ""D = Rate of excise duty per chamber of processing factory in the month in which processed textile fabrics were cleared from such factory for export"", the letter and words ""D = Rate of excise duty per chamber of processing factory in the month in which such processed textile fabrics were manufactured in that factory"" shall be substituted;
(ii) for the Table, the following Table shall be substituted, namely:-
TABLE
| Sl.No. | Description | Extent of rebate |
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| (1) | (2) | (3) |
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| 1. | Processed textile fabrics failing under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14 or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 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 First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on which duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944) | (a) ""monthly average rate of rebate"" per square metre subject to a maximum of Rs. 2 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs. 2 lakh per chamber per month or at the rate of Rs. 3 lakh per chamber per month with an option for re-determination of duty, or
(b) ""monthly average rate of rebate"" per square metre subject to a maximum of Rs. 2.5 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs.2.5 lakh per chamber per month with an option for re-determination of duty.'.
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| 5. | 33/98-CE(N.T.), dated the 24th August, 1998 | (i) In the Explanation II, for the letter and words ""D=Rate of excise duty per chamber of processing factory in the month in which Processed textile fabrics were cleared from such factory for export"", the letter and words ""D = Rate of excise duty per chamber of processing factory in the month in which such processed textile fabrics were manufactured in that factory"" shall be substituted;
(ii) for the Table, the following Table shall be substituted, namely:-
TABLE
| Sl.No. | Description | Extent of rebate |
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| (1) | (2) | (3) |
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| 1. | Processed textile fabrics failing under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14 or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 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 First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on which duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944) | (a) ""monthly average rate of rebate"" per square metre subject to a maximum of Rs. 2 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs. 2 lakh per chamber per month or at the rate of Rs. 3 lakh per chamber per month with an option for re-determination of duty, or
(b) ""monthly average rate of rebate"" per square metre subject to a maximum of Rs. 2.5 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs. 2.5 lakh per chamber per month or at the rate of Rs. 3.5 lakh per chamber per month with an option for re-determination of duty.'.
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