Notification No.38/99-CE, DT. 16/09/1999
EOUs/EHTP/STP Units' Notifications Amended- Duty Structure on DTA Sale 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 annexed, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in colunin (3) of the said Table.
TABLE| S.No. | Notification No. and date | Amendment |
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| (1) | (2) | (3) |
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| 1. | 2/95-CE, dated the 4th January, 1995 | In the said notification,-
(i) in the opening paragraph, for the words, figures and brackets "leviable under section 12 of the Customs Act, 1962 (52 of 1962)read with any other notification for the time being in force issued under sub-section (1) of section 25 of the said customs Act", the words, figures and brackets "1eviable under the Customs Act, 1962 (52 of 1962) or under any other law for the time being in force, read with any notification for the time being in force in respect of the duty so chargeable", shall be substituted;
(ii) after the opening paragraph, for the first proviso, the following shall be substituted, namely:-Provided that the amount of duty payable in accordance with this notification in respect of the said goods,-
(i) shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the hundred percent. export-oriented undertaking or free trade zone or Electronic Hardware Technology Park (EHTP) unit or Software technology Parks (STP) unit which is specified in the said Schedule read with any other relevant notification issued under sub-rule (1) or rule 8 of the Central Excise Rules, 1944, or sub-section (1) of section 5A of the said Central Excise Act, as the case may be; and
(ii) shall not exceed the duty of excise leviable in terms of the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944).
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| 2. | 20/97-CE, dated the 11th April, 1997 | In the said notification,-
(i) in the Table, against S.No.3, in column (3), for the words, figures and brackets "leviable under section 12 of the Customs Act, 1962 (52 of 1962) read with any notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act", the words, figures and brackets "leviable under the Customs Act, 1962 (52 of 1962) or under any other law for the time being in force, read with notification for the time being in force in respect of the duty so chargeable", shall be substituted;
(ii) after the Table and before Explanation, the following proviso shall be inserted, namely:-Provided that the amount payable in accordance with this notification shall not exceed the duty of excise leviable in terms of the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944). |
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| 3. | 3/98-CE, dated the 2nd June, 1998 | In the said notification,-
(i) for the words, figures and brackets "leviable under section 12 of the Customs Act, 1962 (52 of 1962) read with any other notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act", the words, figures and brackets "leviable under the Customs Act, 1962 (52 of 1962) or under anyother law for the time being in force, read with any other notification for the time being in force in respect of the duty so chargeable", shall be substituted;
(ii) after condition (b), the following proviso shall be inserted, namely:-Provided that the amount of duty payable in accordance with this notification shall not exceed the duty of excise leviable in terms of the proviso to sub-section (1) of section 3 of the Central Excise Act,, 1944 (1 of 1944). |
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(Prashant Kumar Sinha)
Under Secretary to the Government of India
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