Notification No. 16/2003-CE Dated 01-03-2003
Seeks to amend Central Excise 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), rule 15 of the Central Excise Rules, 2002, sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), and sub-section (3) of section 147 of the Finance Act, 2002 (20 of 2002), 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 below, 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.
Table
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S. No. |
Notification No. and date |
Amendments |
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(1) |
(2) |
(3) |
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1. |
76/86-Central Excise, dated the 10th February, 1986 |
In the said notification, in the Schedule, for the entry against S. No. 6, the entry “Katha (catechu) excluding Gambier” shall be substituted. |
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2. |
214/86-Central Excise, dated the 25th March, 1986 |
In the said notification, in the TABLE, in column (1), for the words “high speed diesel oil”, the words “light diesel oil, high speed diesel oil” shall be substituted. |
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3. |
88/88-Central Excise, dated the 1st March, 1988 |
In the said notification, for the Explanation,
the following shall be substituted, namely:- ‘Explanation - For the purposes of this
notification, the expression “rural area” shall have the meaning assigned to
it in clause (ff) of section 2 of the Khadi and Village Industries
Commission Act, 1956 (61 of 1956).’. |
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4. |
83/94-Central Excise, dated the 11th April, 1994 |
In the said notification, with effect from the 1st day
of April, 2003, for the figures, words and letters “8/2002-Central Excise,
dated the 1st March, 2002 and 9/2002-Central Excise, dated the 1st March,
2002”, the figures, words and letters “8/2003-Central Excise, dated the 1st
March, 2003 and 9/2003-Central Excise, dated the 1st March, 2003” shall be
substituted. |
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5. |
84/94-Central Excise, dated the 11th April, 1994 |
In the said notification, with effect from the 1st day
of April, 2003, for the figures, words and letters “8/2002-Central Excise,
dated the 1st March, 2002 and 9/2002-Central Excise, dated the 1st March,
2002”, the figures, words and letters “8/2003-Central Excise, dated the 1st
March, 2003 and 9/2003-Central Excise, dated the 1st March, 2003” shall be
substituted. |
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6. |
62/95-Central Excise, dated the 16th March, 1995 |
In the said notification, in the TABLE,- (i) against S. No. 12, in columns (2) and (3), for the
word, “scrap”, wherever it occurs, the words, “scrap and lumps” shall be
substituted; (ii) against S. No. 12A, - (a) in column (2), for the word, “Strips”, the words, “Strips and ingots” shall be substituted; (b) in column (3), for the words “strips are
manufactured on job-work basis out of waste and scrap”, the words “strips
and ingots are manufactured on job-work basis out of lumps, waste and scrap”
shall be substituted. |
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7. |
64/95-Central Excise, dated the 16th March, 1995 |
In the said notification, in the TABLE,- (i) against S. No. 7, in column (2), for the words,
“Systems and sub-systems of launch vehicle and systems and sub-systems of
satellite projects”, the words “Stainless steel sheets, systems and
sub-systems of launch vehicle and stainless steel sheets, systems and
sub-systems of satellite projects” shall be substituted; (ii) against S. No. 21, in column (3),- (a) in condition (a), for the words, “Indian Navy”, the
words “Indian Navy or Coast Guard” shall be substituted; (b) in condition (b), for the words “Rear Admiral of
the Indian Navy or any other officer of the Indian Navy”, the words “Rear
Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard
or any other officer of the Indian Navy or Coast Guard” shall be
substituted. |
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8. |
67/95-Central Excise, dated the 16th March, 1995 |
In the said notification, - (i) with effect from the 1st day of April, 2003, in the
opening paragraph, for the words, figures and letter “section 5A of the
Central Excises and Salt Act, 1944 (1 of 1944),”, the words, figures and
letter “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), (herein after referred to as the
said Special Importance Act),” shall be substituted;
(ii) with effect from the 1st day of April, 2003, in
the opening paragraph, after sub-paragraph (ii), for the words and figures
“from the whole of the duty of excise leviable thereon, which is specified
in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986):”, the
words and figures “from the whole of the duties of excise leviable thereon
which is specified in the Schedules to the Central Excise Tariff Act, 1985
(5 of 1986) or additional duty of excise leviable thereon, which is
specified in the Schedule to the said Special Importance Act :” shall be
substituted;
(iii) with effect from the 1st day of April, 2003, in
the proviso, for the words “duty of excise leviable thereon”, the words
“duty of excise or additional duty of excise leviable thereon” shall be
substituted
(iv) in the TABLE, - (a) in column (1), for the words “high speed diesel
oil”, the words “light diesel oil, high speed diesel oil” shall be
substituted;
(b) with effect from the 1st day of April, 2003, for
the entry in column (2), the following shall be substituted, namely: - ”All goods falling under the First Schedule to the Central Excise Tariff Act, 1985, other than matches.”. |
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9. |
9/96-Central Excise, dated the 23rd July, 1996 |
In the said notification, with effect from the 1st day
of April, 2003,- (i) in the TABLE,- (a) S. Nos. 3, 4, 5, 6, 7, 8, 9 10, 13, 13A, 14, 15,
16, 17, 18, 19, 20, 21, 22, 27, 27A, 28, 31, 32, 33, 34 and 35 and the
entries relating thereto shall be omitted; (b) in column (3), against S. No. 1A, for the figures,
words and letters “8/2002-Central Excise, dated the 1st March, 2002”, the
figures, words and letters “8/2003-Central Excise, dated the 1st March,
2003” shall be substituted;
(ii) Conditions against condition Nos. 1 and 2 shall be omitted. |
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10. |
22/96-Central Excise, dated the 23rd July, 1996 |
In the said notification, the following shall be added at the end, namely: -”2. This notification shall have effect up to and inclusive of 31st day of March, 2003.”. |
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11. |
15/99-Central Excise, dated the 26th March, 1999 |
In the said notification, in the opening paragraph, for
the words and figures “Rs. 332 per metric tonne”, the words and figures “Rs.
382 per metric tonne” shall be substituted. |
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12. |
26/2001-Central Excise, dated the 11th May, 2001 |
In the said notification, in the Table, against S. No.
3, in column (3), with effect from the 1st day of April, 2003, for the
figures, words and letters “8/2002-Central Excise, dated the 1st March,
2002”, the figures, words and letters “8/2003-Central Excise, dated the 1st
March, 2003,” shall be substituted. |
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13. |
33/2001-Central Excise, dated the 28th June, 2001 |
In the said notification, in paragraph 8, the words
“and shall have effect up to and inclusive of the 31st day of March, 2003.”
shall be added at the end. |
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14. |
39/2001-Central Excise, dated the 31st July, 2001 |
In the said notification, in paragraph 4, with effect
from the 1st day of April, 2003,- (i) in clause (a) for the figures, words and letters
“8/2001-Central Excise, dated the 1st March, 2001”, the figures, words and
letters “8/2003-Central Excise, dated the 1st March, 2003” shall be
substituted; (ii) in clause (b), for the figures, words and letters
“9/2001-Central Excise, dated the 1st March, 2001”, the figures, words and
letters “9/2003-Central Excise, dated the 1st March, 2003” shall be
substituted; and (iii) clause (c) shall be omitted. |
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15. |
14/2002-Central Excise, dated the 1st March, 2002 |
In the said notification, the following shall be added at the end, namely :- ”2. This notification shall have effect up to and inclusive of 31st day of March, 2003.”. |
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16. |
15/2002-Central Excise, dated the 1st March, 2002 |
In the said notification, the following shall be added
at the end, namely:- ”2. This notification shall have effect up to and inclusive of 31st day of March, 2003.”. |
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17. |
28/2002-Central Excise, dated the 13th May, 2002 |
In the said notification, in the Table, after S. No 1
and the entries relating thereto, the following shall be inserted up to and
inclusive of the 29th day of February, 2004, namely:- |
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(1) |
(2) |
(3) |
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“1A
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Motor spirit, (commonly known as petrol) when intended for use in ethanol blended petrol, that is, a blend (a) consisting, by volume, of 95% Motor spirit,
(commonly known as petrol), on which the appropriate duties of excise have
been paid and of 5% ethanol on which the appropriate duties of excise have
been paid, and (b) conforming to Bureau of Indian Standards
specification 2796 subject to following the procedure laid down in the
Central Excise (Removal of Goods at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules, 2001. |
Five rupees and seventy paise per litre |
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1B |
5% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and (b) conforming to Bureau of Indian Standards
specification 2796.
Explanation : For the purposes of this exemption
“appropriate duties of excise” shall mean the duties of excise leviable
under the First Schedule and Second Schedule to the Central Excise Tariff
Act, 1985 (1 of 1986), the additional duty of excise leviable under the
Finance (No. 2) Act, 1998 (21 of 1998) and the special additional excise
duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read
with any relevant exemption notification for the time being in force. |
Nil”. |
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18. |
52/2002-Central Excise, dated the 17th October, 2002 |
In the said notification, in the opening paragraph, for
the words “exempts all goods falling under Chapter 24”, the words “exempts
all goods falling under sub-heading No. 2106.00 and Chapter 24” shall be
substituted. |
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