S.No

Notification No. and date

Amendments

(1)

(2)

(3)

1.

32/99-Central Excise, dated the 8th July, 1999. [G.S.R. 508(E), dated the 8th July, 1999]

In the said notification,-

(a) in paragraph 1,

(i) for clause (i), the following shall be substituted, namely:-

“(i) the following goods, namely,-

(a) Pan masala falling under Chapter 21 of the said First Schedule;

(b)    goods falling under Chapter 24 of the said First Schedule;

(c)    Plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705(E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003 manufactured by a unit; and ”

(ii) after clause (ii), for the first proviso, the following proviso shall be substituted, namely:-

“Provided that the exemption contained in this notification shall not be applicable to pan masala falling under Chapter 21 of the said First Schedule; goods falling under Chapter 24 of the said First Schedule; and plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705 (E), dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003.”;

(b) in paragraph 3,

i) in clause (a), after the words and figures, “24th day of December, 1997”, the words and figures “but not later than the 31st day of March, 2007” shall be inserted;

ii) in clause (b), in the end, after the words and figures, “on or after 24th day of December, 1997”, the words and figures, “but not later than the 31st of March, 2007” shall be inserted; and

(c) after paragraph (4), the following paragraph shall be inserted, namely:-

“5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim.”;

2.

33/99-Central Excise, dated the 8th July, 1999. [G.S.R. 509(E), dated the 8th July, 1999]

In the said notification,-

(a) in paragraph 1, in clause (a), for the words and figures “other than goods falling under Chapter 24 of the First Schedule or the Second Schedule of the Central Excise Tariff Act, 1985 (5 of 1986)”, the words and figures “other than pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986); goods falling under Chapter 24 of the said First Schedule and plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003 and goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries,” shall be substituted;

(b) after paragraph 1A, in the proviso, for the words and figures “goods falling under Chapter 24”, the words and figures “pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986); goods falling under chapter 24 of the said First Schedule; plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705(E), dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003 and goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries.” shall be substituted;

(c) in paragraph 3,

(i) in clause (a), after the words and figures, “24th day of December, 1997”, the words and figures “ but not later than the 31st day of March, 2007” shall be inserted;

(ii) in clause (b), in the end, after the words and figures, “on or after 24th day of December, 1997”, the words and figures, “but not later than the 31st of March, 2007” shall be inserted;

(d) after paragraph (4), the following paragraph shall be inserted, namely:-

“5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim.”;

3.

56/2003-Central Excise, dated the 25th June, 2003, [G.S.R. 513(E), dated the 25th June, 1999]

In the said notification,-

(i) after paragraph (4), the following paragraph shall be inserted, namely:-

“5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim.”;

(ii) in the Annexure, for item 1, the following serial numbers and items shall be substituted, namely:-

 “ 1A.  Pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986);

1B.  goods falling under Chapter 24 of the said First Schedule;

1C.  plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003;

1D.  goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries;”

4.

71/2003-Central Excise, dated the 9th September, 2003, [G.S.R. 717(E), dated the 9th September, 2003]

In the said notification,-

(i) after paragraph (6), the following paragraph shall be inserted, namely:-

 “7. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim.”;

(ii) in the Annexure-I, for item 1, the following serial numbers and items shall be substituted, namely:-

 “ 1A.  Pan masala falling under Chapter 21 of the First Schedule   of the Central Excise Tariff Act, 1985 (5 of 1986);

1B.   goods falling under Chapter 24 of the said First Schedule

1C.   plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003;

1D.  goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries;”