NTF. NO.10/1999-CE, DT. 28/02/1999
Exempts Clearance for home consumption of excisable goods
[As amended by Notification No. 17/99-31-3-1999 and
No. 22/99-C.E.,dated 11-5-1999; No. 5/2000-C.E.,dated 21-2-2000 and
11/2000-C.E.,dated 1-3-2000.]G.S.R. (E).- 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 exempts clearances specified in column (2) of the Table below (hereinafter referred to as the said Table), for home consumption, of excisable goods of the description specified in the Annexure happended to this notification (hereinafter referred to as the specified goods) from so much of each of the duties of excise specified thereon in the First Schedule to the Central Excise Tariff Act,1985(5 of 1986) or the Second Schedule to the said Central Excise Tariff Act , as the case may be, as in in excess of the amount calculated at the rate specified in the corresponding entry in column( 3) of the said Table.
(Amended vide Central Excise Notification
No. 11/2000-CE dt. 1st March, 2000)
[OLD -G.S.R. (E).- 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 exempts clearances, specified in column (2) of the Table below, (hereinafter referred to as the said Table) for home consumption, of excisable goods of the description specified in the Annexure appended to this notification (hereinafter referred to as the specified goods), from so much of the aggregate of –
](Above para has been amended vide Central Excise NTF No.
22/99-CE, Dt. 11-5-99)
TABLE| S. No. | Clearances | Rate of duty |
|---|
| (1) | (2) | (3) |
|---|
| 1. | First clearances upto an aggregate value not exceeding thirty lakh rupees made on or after the 1st day of April in any financial year. | Nil |
|---|
| 2. | Clearances upto an aggregate value not exceeding twenty lakh rupees immediately following the clearances specified against S. No. 1 above during the financial year. | Fifty percent of normal rate of duty |
|---|
| 3. | All clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods. | Nil |
|---|
2. The exemption contained in this notification shall apply only subject to the following conditions, namely –
(Below condition no. (i) and (ii) have been omitted vide Central Excise Notification No.17/99-CE, dt. 31-3-99)
[OLD -(i) a manufacturer who intends to avail the exemption under this notification in a financial year shall exercise his option in writing for availing the exemption under this notification before effecting the first clearances of specified goods and such option shall be effective from the date of exercise of the option which shall not be withdrawn during the remaining part of the financial year.
(ii) while exercising the option under condition (i) , the manufacturer shall inform in writing to the jurisdictional Assistant Commissioner of Central Excise with a copy to the Superintendent of Central Excise giving the following particulars, namely:-
(a) name and address of the manufacturer;
(b) location/ locations of factory/ factories;
(c) description of specified goods produced;
(d) date from which option under this notification has been exercised;
(e) aggregate value of clearances of specified goods (excluding the value of clearances referred to in paragraph 3 of this notification) till the date of exercising the option.]
(Above condition no. (i) and (ii) have been omitted vide Central Excise Notification No.17/99-CE, dt. 31-3-99)
(iii) where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table, and not separately for each factory;
(iv) where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer;
(v) The aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, has not exceeded rupees one hundred lakhs in the preceding financial year.
3. For the purpose of determining the aggregate value of clearances of the specified goods for home consumption, the following clearances shall not be taken into account, namely :-
(a) clearances, which are exempt from the whole of the excise duty leviable thereon (other than an exemption based on quantity or value of such clearances) under any other notification or on which no excise duty is payable for any other reason;
(b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of exemption under this notification in terms of paragraph 4 below;
(c) clearances of specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods.
4. The exemption contained in this notification shall not apply to the specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases, namely :-
(a) where such specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in Chapter X of the Central Excise Rules, 1944:
Provided that manufacturers, whose aggregate value of clearances for home consumption of such specified goods for use as original equipment does not exceed rupees thirty lakhs as calculated in the manner specified in the said Table, may submit a declaration regarding such use instead of following the procedure laid down in Chapter X of the said rules ;
(b) where the specified goods bear a brand name or trade name of-
(i) the Khadi and Village Industries Commission; or
(ii) a State Khadi and Village Industry Board; or
(iii) the National Small Industries Corporation; or
(iv) a State Small Industries Development Corporation; or
(v) a State Small Industries Corporation.
(c) where the specified goods are 'manufactured in a factory located in a rural area.
(Clause (c) has been added vide Central Excise Notification No.5/2000-CE, dt.21st Feb, 2000)
5. This notification shall come into force on the 1 st day of April, 1999 and shall remain in force upto and inclusive of the 31st day of March, 2000
(Amended vide Central Excise Notification No.
11/2000-CE, dt. 1st March, 2000)
[Old5. This notification shall come into force on the 1 st day of April, 1999.
]Explanation .- For the purposes of this notification, -
(A) brand name or trade name shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person ;
(B) where specified goods manufactured by a manufacturer bear a brand name or trade name, whether registered or not, of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader ;
(C) value means,-
(i) in respect of specified goods which have been notified under section 4A of the Central Excise Act, 1944(1 of 1944), as determined in accordance with the provisions of that section; and
(ii) in respect of specified goods other than those referred to in sub-clause (i), the value as determined in accordance with the provisions of section 4 of the Central Excise Act, 1944 (1 of 1944), or the tariff value fixed under section 3 of the said Act ;
(D) where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or by a State Industries Corporation, or by a State Small Industries Corporation or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory alone shall be taken into account ;
(E) normal rate of duty means
(i) in the case of goods leviable to duty under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate specified for such goods in that Schedule read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944
(ii) in the case of goods leviable to duty under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate specified for such goods in that Schedule read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944.'
(Amended vide Central Excise Notification No. 11/2000-CE, dt. 1st March, 2000)
[Old
(E) normal rate of duty means the aggregate of duty of excise specified in the First Schedule to the said Central Excise Tariff Act, 1985 and the special duty of excise specified in the Second Schedule to the said Central Excise Tariff Act, read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944).]
(F) clearances for home consumption shall also include clearances of specified goods for export to Bhutan or Nepal.
(H) rural area means the area comprised in a village as defined in the land revenue records, excluding
(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or
(ii) any area that may be notified as, an urban area by the Central Government or a State Government.'
(Clause (H) has been inserted vide Central Excise Notification No.5/2000 dt.21st Feb, 2000)
ANNEXURE
1. All goods falling under falling under heading Nos , 33.04, 33.05, and sub heading Nos. 3307.10, 3307.20, 3307.31, 3307.39, 3307.50 and 3307.90 of the First Schedule to the said Central Excise Tariff Act.
2. Refrigerating and airconditioning appliances and machinery and parts hereof falling under. Chapters 84, 85 or 90 of the First Schedule to the said Central Excise Tariff /Act
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