In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), 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 or further amended, as the case may be, 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. | 126/94-CE, dt. the 2nd Sept., 1994 | In the said notification,-
(1) in paragraph 1,-(a) in clause (b) for the words "for export out of India; or the words-
"for export out of India; or for export of services out of India; or shall be substituted.
(b) in condition (5) for the words "storage and utilization of such goods;", the following shall be substituted, namely:-
"Storage and utilization of such goods, to fulfil the export obligations and comply with the conditions stipulated in this notification, and the Export and Import Policy and binding itself to pay on demand an amount equal to the duty leviable on the goods and interest at 20% per annum on the said duty from the date of duty free procurement of the said goods till the date of payment of such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been installed or otherwise used within the zone within a period of one year from the date of procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been used in connection with the production or packaging of goods for export out of India or cleared for home consumptiom within a period of one year from the date of procurement thereof or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period; allow;
(iii) in case of-
(a) goods produced or packaged, such goods have not been exported out of India, and-
(b) unused goods (including empty cones, bobbins or containers, if any, suitable for repeated use) as have not been exported or cleared for home consumption, Within a period of one year from the date of curement of such goods or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(iv) in the case of raw materials, components, spares and consumables (other than capital goods) procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of procurement of such goods or within such extended period not exceeding one year as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is suffcient cause, allow:
Provided that the Commissioner of Customs or Central Excise may extend the period for achievement of Net Foreign Exchange as a percentage of Exports (NFEP) or Export Performance (EP) for further period, not exceeding five years, from the date of procurement.
(c) in paragraph 2, for clause (a), the following shall be substituted, namely:-
"(a) permit the said goods or goods partially processed, manufactured, produced or packaged in the unit to be taken outside the zone without payment of duty, for repairs, processing, testing, display or jobwork and to be returned to the unit thereafter or remove the same with out payment of duty under bond for export from jobworker's premises:
Provided that wastes or scrap or remnants generated during such process at the jobworker's premises is either returned to the unit or is cleared on payment of duty on the said waste or scrap or remnants as if cleared by the said unit;"
(d) in the paragraph 5, for the words "on payment of appropriate duty of excise or where such articles are cleared to the warehouse appointed or registered under notification of the Government of India in the Ministry of Finance, Department of Revenue, number 26/98-Central Excise (NT), dated the 15th July, 1998 or cleared to the licence holders referred to in clause (e) of paragraph 9.10 of the Export and Import Policy, without payment of duty" shall be substituted;
(e) in Annexure I,
(i) against serial number 3, in the column "Description of Goods", the words "and their spares, fuel, lubricants and other consumables for such plants and sets" shall be omitted;
(ii) after serial number 3 and entries relating thereto, the following shall be inserted, namely:-
"3A Spares, fuel, lubricants and other consumables for goods specified at serial number 3 above as approved by the Assistant Commissioner of Customs or Central Excise."
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| 2. | 136/94-CE, dt. the 10th Nov., 1994 | In the said notification
(a) after the condition (b), the following condition shall be inserted, namely:-"(ba) such undertaken executes a bond in such form and for such sum as may be prescribed by the Assistant Commissioner of Customs or Central Excise to fulfil the export obligation and comply with the conditions stipulated in this notification and the Export and Import Policy 1 April, 1997-31 March, 2002; published by the Government of India under the Ministry of Commerce notification No.1/1997-2002, dated 31st March, 1997 as amended from time to time (hereinafter referred to as the Export and Import Policy) and binding itself to pay on demand an amount equal to the duty leviable on the goods and interest at the rate of 20% per annum on the said goods from the date of duty free procurement of the goods till the payment of such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been installed or otherwise used within the unit within a period of one year from the date of procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been used in connection with the production or packaging of goods for export out of India or cleared for home consumption within a period of one year from the date of procurement thereof or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period; allow;
(iii) in case of-
(a) goods as produced or packaged, such goods have not been exported out of India, and-
(b) unused goods (including containers and packaging materials suitable for repeated use) as have not been exported or cleared for home consumption,
Within a period of one year from the date of procurement of such goods or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using as above, allow;
(iv) in the case of raw materials, components, spares and consumables (other than capital goods) procured duty free, the undertaking fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of procurement of such goods or within such extended period not exceeding one year as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause, allow:
Provided that the Commissioner of Customs or Central Excise may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period, not exceeding five years, from the date of procurement."
(b) in Annexure II, after item 7, the following item shall be inserted, namely:-
"(8) processed vegetables and fruits, meat, and edible meat offal falling within various Chapters of the Central Excise Tariff"
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| 3. | 1/95-CE, dt. the 4th Jan., 1995. | In the said notification,-
(a) in paragraph 1,-in condition (d), for the words "storage and utilization of such goods and to fulfil the export obligations and to comply with the conditions stipulated in this notification and the Export and Import Policy, and binding itself to pay on demand an amount equal to the duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free procurement of the said goods till the date of payment of such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been installed or otherwise used within the bonded premises within a period of one year from the date of procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been used in connection with the production or packaging of goods for export out of India or cleared for home consumption within a period of one year from the date of procurement thereof or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period; allow;
(iii) in case of-
(a) goods produced or packaged, such goods have not been exported out of India, and-
(b) unused goods (including empty cones, bobbins or containers, if any, suitable for repeated use) as have not been exported or cleared for home consumption,
Within a period of one year from the date of procurement of such goods or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(iv) in the case of raw materials, components, spares and consumables (other than capital goods) procured duty free, the user industry fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of procurement of such goods or within such extended period not exceeding one year as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause, allow:
Provided that the Commissioner of Customs or Central Excise may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period, not exceeding five years, from the date of procurement." (b) in the paragraph 2, to clause (a), the following shall be added at the entry, namely:-"or to be removed without payment of duty under bond for export from jobworker's premises: Provided the waste or scrap or remnants generated during such processes at the jobworker's premises is either returned to the unit or is cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the said unit;"
(c) in paragraph 5, for the words "on payment of appropriate duty of excise", the following shall be substituted, namely:-on payment of appropriate duty of excise or where such goods are cleared to the Warehouse appointed or registered under notification of the Government of India in the Ministry of Finance, Department of Revenue, number 26/98-Central Excise (NT), dated the 15th July, 1998 or cleared to the licence holders referred to in clause (e) of paragraph 9.10 of the Export and Import Policy, without payment of duty:'
(i) against item numbers 3 and 3A, the words "and the spares for such plants and sets" shall be omitted;
(ii) for item 3B, the following shall be substituted, namely:-
"3B. Spare. Fuel, lubricants and consumables for goods specified at 3 and 3A above as approved by the Assistant Commissioner of Customs or Central Excise on the recommendation of the Development Commissioner:
(iii) against item number 3C, for the word; "Commissioner of Customs", the words "Assistant Commissioner of ustoms or Central Excise" shall be substituted.
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| 4. | 2/95-CE, dt. the 4th Jan., 1995. | In the said notification,-
(a) for the third proviso, the following proviso shall be substituted, namely:-"Provided also that the exemption under this notification shall not be availed until the Assistant Commissioner is satisfied that the said goods, including software, rejects, scrap, waste or remnants,-
(a) being cleared for home consumption, other than scrap, waste or remnants are similar to the goods which are exported or expected to be exported from the units during specified period of such clearances in terms of Export and Import Policy, 1st April, 1997-31st March, 2002;
(b) the total value of such goods being cleared under paragraph 9.9 and 9.20 of the Export and Import Policy 1st April, 1997-31st March, 2002, for home consumption from the unit does not exceed 50% of the free on board value of exports made during the year (starting from 1st April of the year and ending with 31st March of next year) by the said unit and the unit has fulfilled the minimum Net Foreign Exchange Earning as a Percentage of Exports (NFEP) prescribed in Appendix-1 of the said Policy; and
(c) the balance of the production of the goods which are similar to such goods under clearance for home consumption, is exported out of India or disposed for in terms of paragraph 9.10 of the Export and Import Policy, 1st April, 1997-31st March, 2002.;
(b) the 'Table" shall be omitted.
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| 5. | 10/95-CE, dt. the 23rd Feb., 1995 | In the said notification,-
(I) in the paragraph 1,-
(a) after the condition (2), the following shall be inserted, namely:-"(2A) such undertaking executes a bond in such form and for such sum as may be prescribed by the Assistant Commissioner of Customs or Central Excise to fulfil the export obligations and comply with the conditions stipulated in this notification and the Export and Import Policy, 1st April, 1997-31st March, 2002, published by the Government of India under the Ministry of Commerce notification No. 1/1997-2002, dated 31st March, 1997 as amended from time to time, (hereinafter referred to as the Export and Import Policy) and binding itself to pay on demand an amount equal to duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free procurement of the said goods till the payment of such duty;
(i) in the case of on goods which are capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been installed or otherwise used within the unit within a period of one year from the date of procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise to have been used in connection with the production or packaging of goods for export out of India or cleared for home consumption within a period of one year from the date of procurement thereof or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using them as above within the said period; allow;
(iii) in case of-
(a) on goods as produced or packaged, such goods have not been exported out of India, and-
(b) unused goods (including containers and packaging materials suitable for repeated use) as have not been exported or cleared for home consumption,
Within a period of one year from the date of procurement of such goods or within such extended period as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause for not using as above, allow;
(iv) in the case of raw materials, components, spares and consumables (other than capital goods) procured duty free, the undertaking fails to achieve Net Foreign Exchange Earnings a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of procurement of such goods or within such extended period not exceeding one year as the Assistant Commissioner of Customs or Central Excise may, on being satisfied that there is sufficient cause, allow:
Provided that the Commissioner of Customs or Central Excise may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period, not exceeding five years, from the date of procurement." |
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