Notification No. 11/2002-CE Dated 01-03-2002
Amends various notifications.- 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), sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), clause (c) of section 119 of the Finance Act, 1999 (27 of 1999) and sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), 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, except as respects things done or omitted to be done before such amendment, in the manner specified in the corresponding entry in column (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-Central
Excise, dated the 4th January, 1995 |
In
the said notification, - (i)
in the opening paragraph, for the words “amount calculated at the rate
of fifty per cent. of each of the duties of customs”, the words
“amount equivalent to fifty per cent. of the aggregate of the duties of
customs” shall be substituted; (ii)
after the opening paragraph and before the first proviso, the following
shall be inserted, namely, - “Illustration.
- Assuming product X has the value Rs. 100 under section 14 of the Customs
Act, 1962 and is chargeable to basic customs duty of 30% ad
valorem, additional duty of 16% ad valorem and special
additional duty of 4% ad valorem. The computation of duty required
to be paid would be as follows :- |
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Basic
customs duty |
= |
Rs.
30/- |
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Value
for the purpose of calculation of additional duty |
= |
Rs. 100/- + Rs. 30/- =
Rs.
130/- |
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Additional
duty |
= |
16%
of Rs. 130/- = Rs. 20.80 |
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Value
for the purpose of special additional duty |
= |
Rs.
100/- + Rs. 30 + Rs.
20.80 = Rs. 150.80 |
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Special
additional duty |
= |
4%
of Rs. 150.80 = Rs. 6.032 |
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Total
duty payable but for this exemption |
= |
Rs.
30 + Rs. 20.80 + Rs.
6.032 = Rs. 56.832 |
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50%
of the aggregate of the duties of customs |
= |
50%
of Rs. 56.832 = Rs.
28.416 |
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Duty
required to be paid in accordance with this notification is Rs. 28.416,
provided it is not less than the duty of excise leviable on like goods
produced or manufactured outside the hundred per cent. export-oriented
undertaking, etc.”. |
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2. |
62/95-Central
Excise, dated the 16th March, 1995 |
In
the said notification, in the TABLE, after S.No. 16 and the entries
relating thereto, the following shall be inserted, namely :- |
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(1) |
(2) |
(3) |
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“17. |
Waste
and scrap |
If
arising in the course of manufacture of exempted goods in a factory
belonging to the Indian Railways.” |
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3. |
67/95-Central
Excise, dated the 16th March, 1995 |
In
the said notification, in the opening paragraph in (i), for the words,
figures and letters “rule 3 of the CENVAT Credit Rules, 2001”, the
letters, words and figures “CENVAT Credit Rules, 2002” shall be
substituted. |
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4. |
9/96-C.E.,
dated the 23rd July, 1996 |
In
the said notification, in the TABLE, - (i)
S. No. 2 and the entries relating thereto shall be omitted; |
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(ii)
against S. No. 5, for the entry in column (5), the entry “1 (a)”shall
be substituted; |
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(iii)
for S. No. 13 and the entries relating thereto, the following shall be
substituted, namely,- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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“13 |
52,
54 or 55 |
Woven fabrics of cotton or man-made fibres when
subjected to any one or more of the following processes, namely :- |
Nil |
1(b)”; |
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(1)
Calendering (other than calendering with grooved rollers); |
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(2) Scouring, that is to say, removing yarn size and
natural oil found in cotton; or (3) Hydro-extraction with the aid of power, that
is to say, mechanically extracting or mechanically squeezing out water
from the fabric. Explanation I. - For the purposes of the woven
fabrics of cotton, “calendering” shall include processing of cotton fabrics with the aid of zero-zero
machine without a stenter attachment. |
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Explanation
II. - The
exemption to the woven fabrics of cotton shall not apply to fabrics
commonly known as “denim fabrics” or fabrics of yarns of different
colours, of 3-thread or 4-thread twill, including broken twill, warp
faced, the warp yarns of which are of one and the same colour and the weft
yarns of which are unbleached, bleached, dyed grey or coloured a lighter
shade of the colour of the warp yarns. |
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(iv)
S. Nos. 23, 25, 26, 29 and 30 and the entries relating thereto shall be
omitted; |
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(v)
in the conditions, against Condition No. 1 and the entries relating
thereto, the following shall be substituted, namely, - |
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Condition
No. |
Conditions |
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“1. |
The
exemption shall not apply to, - |
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(a)
woven fabrics of wool, if such fabrics are processed in a factory having
facilities (including plant and equipment) for carrying out bleaching,
dyeing or printing or any one or more of these processes with the
aid of power or steam; |
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(b)
woven fabrics of cotton or man-made fibres, if such fabrics are
processed in a factory having facilities (including plant
and equipment) |
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for
carrying out bleaching, dyeing, printing, flanellete raising, stentering,
damping on grey or bleached sorts, back filling on grey and bleached
sorts, singeing ( that is to say, burning away of knots and loose ends in
the fabrics), cropping or butta cutting, curing or heat-setting, padding
(that is to say, applying starch or fatty material on one or both sides of
the fabric), expanding or blowing or any one or more of these processes
with the aid of power or steam.”. |
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5. |
18/96-Central
Excise, dated the 23rd July, 1996 |
In
the said notification, in the TABLE, after S. No. 4 and the entries
relating thereto, the following shall be inserted, namely :- |
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(1) |
(2) |
(3) |
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“4A. |
5402.10 |
Nylon
tyre yarn”. |
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6. |
22/96-Central
Excise, dated the 23rd July, 1996 |
In the said notification,- (i) for the Proviso, the following shall be substituted,
namely, - |
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“Provided that nothing contained in this notification
shall apply to inputs used in or in relation to the manufacture of the
final products (other than those cleared either to a unit in a Free Trade
Zone or to a hundred per cent Export Oriented Undertaking or to a unit in
an Electronic Hardware Technology Park or Software Technology Park)
specified against S. No. 1 or S. No. 2 of the said Table which are exempt
from the whole of the said duty of excise or
additional duty of |
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excise leviable thereon, or are chargeable to ‘Nil’
rate of duty, as the case may be.”; (ii) in the Table, - |
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(a) against S. No. 1, for the entry in column (2), the
following shall be substituted, namely, - |
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“Fabrics of cotton or man-made fibres, whether or not
subjected to any process”; |
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(b) S. No. 3 and the entries relating thereto shall be
omitted; |
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(iii) the Explanation shall be omitted. |
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7. |
27/97-Central
Excise, dated the 7th May, 1997 |
In the said notification, in paragraph 2, for the figures
“10%”, the figures “15%” shall be substituted. |
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8. |
66/97-Central
Excise, dated the 12th November, 1997 |
In the said notification, in the opening paragraph, for the
words “falling under sub-heading No. 5207.22”, the words “falling
under sub-heading No. 5207.32” shall be substituted. |
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9. |
13/98-Central
Excise, dated the 2nd June, 1998 |
In the said notification,- (i) for the words “amount calculated at the rate of
thirty per cent of each of the duties of customs”, the words “amount
equivalent to [thirty per cent.] of the aggregate of the duties of
customs” shall be substituted; |
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(ii) after condition (b), the following shall be inserted,
namely,- |
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“Illustration.
- Assuming product X has the value Rs. 100 under section 14 of Customs
Act, 1962 and is chargeable to basic customs duty of 30% ad valorem,
special additional duty of 4% ad valorem and not chargeable to
additional duty. The computation of duty required to be paid would be as
follows :- |
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|
|
Basic customs duty |
= |
Rs.
30/- |
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Value for the purpose of special additional duty |
= |
Rs.
100/- + Rs. 30 = Rs.
130/- |
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Special additional duty |
= |
4%
of Rs. 130/- = Rs. 5.20 |
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Total duty payable but for this exemption |
= |
Rs.
30 + Rs. 5.20 = Rs.
35.20 |
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Thirty per cent. of the aggregate of the duties of customs |
= |
30%
of Rs. 35.20 =
Rs. 10.56 |
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Duty required to be paid in accordance with this
notification |
= |
Rs.
10.56”. |
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10. |
Notification
No. 33/99-Central Excise, dated the 8th July, 1999 |
In the said notification,- (i) in the opening paragraph, the brackets, letter and
words “(b) cleared from the Numaligarh refinery” shall be omitted; and |
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(ii) in the Schedule appended thereto, for the entry “16.
Mineral based”, the following shall be substituted, namely,- |
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‘16. Mineral based. Explanation.- For the removal of doubts, it is hereby declared that
for the purposes of this notification, “Mineral” does not include
crude petroleum oils and the expression “Mineral based” shall be
construed accordingly.’. |
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11. |
26/2001-Central
Excise, dated the 11th May, 2001 |
In the said notification, in the Table,- (a) against serial no. 1, in column (3), for the words
“ten per cent”, the words “fifteen per cent.” shall be
substituted; |
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(b) for serial no. 3 and the entries
relating thereto, the following shall be substituted, namely,- |
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(1) |
(2) |
(3) |
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“3. |
2404.41 |
Chewing tobacco and preparations containing chewing
tobacco, other than those bearing a brand name, which are exempt from the
whole of duty of excise vide notification No. 8/2001-Central Excise, dated
the 1st March, 2001 |
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4. |
2404.99 |
Tobacco used for smoking through “hookah” or ‘chilam’,
commonly known as “hookah” tobacco or ‘gudaku’ ”. |
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12. |
8/2001-Central
Excise, dated the 1st March, 2001 |
In
the said notification, - (i)
in the Table, against Sl. No. 1, in column (2), after the words “any
financial year.”, the following proviso shall be inserted, namely,- |
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“Provided that in the financial year 2001-2002, in the
period beginning with the 1st day of March, 2002 and ending on the 31st
day of March, 2002, both days inclusive, the aggregate value of clearances
of,- |
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(a) |
air guns, air rifles and air pistols, which are exempt from
the provisions of the Arms Act, 1959 (54 of 1959); |
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(b) |
articles of apparel, knitted or crocheted, falling under
Chapter 61 of the said First Schedule; or |
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(c) |
goods specified at S. No. 9 to 81 in the Table appended to
the notification No. 10/2002-Central Excise, dated the 1st March, 2002, or |
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any one or more of these goods, that may be cleared at nil
rate of duty shall not exceed ten lakh rupees.”; |
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(ii) in the ANNEXURE, in clause 1.,- |
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(a) in sub-clause (v), after the figures “25.04”, the
following words and figures shall be inserted, namely,- |
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“and granite slabs and tiles, falling under [heading No.
68.07]”; |
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(b) in sub-clause (xv), the brackets
and words “(other than of man-made filaments)” shall be omitted; |
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(c) for sub-clause (xxvii), the following sub-clause shall
be substituted, namely- |
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“(xxvii) all goods falling under |
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(a) heading Nos. 93.02, 93.03, 93.04 [except air guns, air
rifles and air pistols which are exempt from the provisions of the Arms
Act, 1959 (54 of 1959)]; |
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(b) heading Nos. 93.06 and 93.07 (except parts falling
under heading Nos. 93.06 or 93.07);”. |
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13. |
9/2001-Central
Excise, dated the 1st March, 2001 |
In the said notification, - (i) in the Table, against Sl. No. 1, in column (2), after
the words “any financial year.”, the following proviso shall be
inserted, namely,- “Provided
that in the financial year 2001-2002, in the period beginning with the 1st
day of March, 2002 and ending on the 31st day of March, 2002, both days
inclusive, the aggregate value of clearances of,- (a)
air guns, air rifles and air pistols, which are exempt from the provisions
of the Arms Act, 1959 (54 of 1959); or (b)
articles of apparel, knitted or crocheted, falling under Chapter 61 of the
said First Schedule, or
any one or more of these goods, that may be cleared at nil rate of duty
shall not exceed ten lakh rupees.; |
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(ii)
in the ANNEXURE, in clause 1.,- |
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(a)
in sub-clause (v), after the figures “25.04”, the following words and
figures shall be inserted, namely,- |
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“and
granite slabs and tiles, falling under heading No. 68.07”; |
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(b) in sub-clause (xv), the brackets and words “(other
than of man-made filaments)” shall be omitted; |
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(c)
for sub-clause (xxvii), the following sub-clause shall be substituted,
namely- |
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“(xxvii)
all goods falling under (a)
heading Nos. 93.02, 93.03, 93.04 [except air guns, air rifles and air
pistols which are exempt from the provisions of the Arms Act, 1959 (54 of
1959)]; (b)
heading Nos. 93.06 and 93.07 (except parts falling under heading Nos.
93.06 or 93.07);”. |
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