NTF. NO. 140/1983-CE, DT. 05/05/1983

Cosmetics/Toilet Prepns. (SSI) - Exempts cosmetics and toilet preparations, falling under Chapter 33 - cleared for home consumption or for export to Bhutan or Nepal
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 38/83-Central Excises, dated the 1st March, 1983 and 39/83-Central Excises, dated the 1st March, 1983, the Central Government hereby exempts cosmetics and toilet preparations, falling under Chapter 33 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), and cleared for home consumption or for export to Bhutan or Nepal on or after the first day of April in any financial year by a manufacturer, from one or more factories,--

(a) in the case of first clearances of the said goods upto an aggregate value not exceeding rupees fifteen lakhs, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944);

(b) in the case of clearances of the said goods of an aggregate value not exceeding rupees fifteen lakhs immediately following the said first clearances of the value specified in clause (a), from so much of the duty of excise leviable thereon under section 3 of the said Act [read with any relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), and in force for the time being] as is in excess of fifty per cent of such duty:

Provided that the aggregate value of clearances of the said goods from any factory by one or more manufacturers in any financial year under clauses (a) or (b) of this paragraph, as the case may be, shall not exceed rupees fifteen lakhs.

2. Nothing contained in thsi notification shall apply if the aggregate value of clearances of all excisable goods for home consumption or for export to Bhutan or Nepal,--

(a) by a manufacturer, from one or more factories, or

(b) from any factory, by one or more manufacturers;

had exceeded rupees fifty lakhs in the preceding financial year:

Provided that for the purposes of computing the aggregate value of clearances under this paragraph, the clearances of any excisable goods where a manufacturer affixes the said goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification, shall not be taken into account.

3. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer,--

(a) if he files a declaration with the Assistant Commissioner of Central Excise, that the aggregate value of clearances of all excisable goods for home consumption or for export to Bhutan or Nepal by manufacturer, from one or more factories, or from any factory, by one or more manufacturers during the financial year is not likely to exceed rupees fifty lakhs, and

(b) that the aggregate value of clearances of all excisable goods for home consumption or for export to Bhutan or Nepal by a manufacturer, from one or more factories, or from any factory, by one or more manufacturers during the financial year, does not exceed rupees fifty lakhs.

4. Omitted.

5. Where the said goods have not been cleared from any factory in the preceding finanical year, or have been cleared for the first time on or after the first day of August in the preceding financial year, the exemption contained in the notification shall not be applicable if the aggregate value of clearances of all excisable goods for home consumption or for export to Bhutan or Nepal, by a manufacturer, from one or more factories or from any factory by one or more manufacturers, during the financial year, exceeds rupees fifty lakhs.

6. The exemption contained in this notification shall not apply to the specified goods, bearing a brand name or trade name (registered or not) of another person

Explantion I :For the purposes of this notification, the expression ""value"" means-

(a) in respect of godos falling under heading Nos. 33.03, 33.04, 33.05 or 33.07 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the value as determined in accordance with the provisions of section 4A of the said Central Excise Act and

(b) in respect of other goods, the value as determined in accordance with the provisions of section 4 of the said Central Excise Act.

Explanation II : For the purposes of computing the aggregate value of clearances under this notification, the clearances of any excisable goods, which are chargeable to nil rate of duty or which are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and for the time being in force, shall not be taken into account.

Explanation III : ""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 the said godos for the purpose of indicating, or so as to indicate a connection in the course of trade between the said goods and some person uding such name or mark with or without any indication of the identity of that person.

Presented by eximkey.com