GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 22 May, 2000. 1922
1 Jayastha, 1922(SAKA)

NOTIFICATION No. 40/2000-Central Excise

G.S.R. (E). – !n 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), 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 further amended in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

Sr No. Notification No. and Date Amendment
1. 126/94 – Central Excise, Dated the 2nd September, 1994

 

In the said notification, –
a) in the first paragraph,-
i) in clause (d), the word “or” shall be added the end;
ii) after clause (d), the following clause shall be inserted, namely:-
“(e) for trading as referred to in paragraph 9.21 of the Export and Import Policy,”   b) in paragraph 3, after clause (c) and before the Explanation, the following clause shall be inserted, namely:-
“(d) the capital goods, if such goods are destroyed within the zone where it is not possible or permissible to destroy the same within the said Zone, in the presence of the Central Excise officer.”;(c) in paragraph 5, -(i) for the figures, letters and words “15th July, 1998 or cleared”, the figures, letters, words and brackets ” 15th July, 1998 or cleared to the warehouse authorised to carry on manufacturing process or other operations under section 65 of the Customs Act, 1962 ( 52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulations, 1966, or cleared” shall be substituted;(n) after the proviso, the following proviso shall be inserted, namely –

“Provided further that where such articles (including rejects, waste and scrap materials) are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such articles, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such articles.”,

(d) in ANNEXURE I,-

(i) against serial number 1, for the words “spares thereof, the words ” spares and accessories thereof” shall be substituted;

(li) after serial number 2, the following shall be inserted, namely:-
“2A Uninterrupted power supply system(UPS),pollutioncontrol equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, anti-static carpet, tele-conference equipment, servo control “system, security systems, panels for electricals and air conditioners;

2B. Spares and consumables for the goods specified at Serial Number 2A above.”;

(iii) for serial No. 3, serial No. 3A and serial No. 4, the following shall respectively be substituted, namely:-” 3. Captive power Plant including captive generating set and transformer as recommended by the Development Commissioner.

3A. Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares, consumables and accessories for transformers as approved by the Assistant Commissioner of Customs or Deputy Commissioner of Customs

4. Office equipment including PABX, fax machines, video projection system, spares and consumables thereof.” .

(iv) after serial number 11, the following shall be inserted, namely:-
“12 Furnace oil required for boilers as approved by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.”.

2. 136/94-Central Excise, dated the 10th November,1994 In the said notification,-(a) in condition (d),-
(i) for the words “on clearance of the excisable articles”, the words “on clearance of thearticles” shall be substituted;
(ii) the following proviso shall be inserted, namely:-” Provided that where such articles are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such articles, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such articles;”;
(b) after condition (g), the following proviso shall be inserted, namely:-” Provided that in the case of capital goods, the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise may, subject to such conditions as he may specify, permit destruction of such capital goods, without payment of duty, inside the unit, or outside the said unit, where it is not possible or permissible to destroy the same within the said unit, in the presence of Customs or Centra! Excise Officer;”;
(c) in ANNEXURE I, after item 12 , the following item shall be inserted; namely: –

“13. High Speed Diesel for power generating sets as recommended by the Board of Approvals.”;

3. 1/95-Central Excise, dated 4th January, 1995. In the said notification, -(a) in the first paragraph, in clause (a), for the words ” services out of India” the following words and figures shall be substituted, namely:-“services out of India or for trading of goods for export out of India as referred to in paragraph 9.21 of the Export and Import Policy”;

(b) in paragraph 3, after clause (b), the following clause shall be inserted, namely:-
“(c) the capital goods if such goods are destroyed within the user industry, or outside the said user industry, where it is not possible or permissible to destroy the same within the said user industry, in the presence of the Central Excise Officer.”

(c) in the paragraph 5, for the figures, letters and words “15th July, 1998 or cleared ” the figures, letters, words and brackets ” 15 th July, 1998 or cleared to the warehouse authorised to carry on manufacturing process or other operations under section 65 of the Customs Act, 1962 ( 52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulations, 1966, or cleared ” shall be substituted;

(d) in ANNEXURE l,-

(i) in item 1, for the words “spares thereof”, the words ” spares and accessories thereof shall be substituted;

(ii) after item 2, the following shall be inserted, namely:-

“2A Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, antistatic carpet, tele-conference equipment, servo control system, security systems, panels for electricals and air conditioners;

2B. Spares and consumables for the goods specified at item 2A above.”;

(iii) for item 3, the following shall be substituted, namely:-

“3. Captive power plants including captive generating sets and transformers as recommended by the Development Commissioner/Designated Officer.”;

(iv) item 3A shall be omitted;

(v) for item 3B, the following shall be substituted, namely :-

“3B. Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares, consumables and accessories for transformers as approved by the Assistant Commissioner or Deputy Commissioner of Central Excise.” ;

(iv) In item 3C, the words ” used in the textile units” shall be omitted;

(v) for item 4, following shall be substituted, namely:-

“4. Office equipment including PABX, fax machines, video projection system , spares and consumables thereof”;

4. 10/95-Central Excise, dated the 23rd February, 1995 In the said notification,-(a) after paragraph 2, the following proviso shall be inserted, namely:-“Provided that where such products (including rejects, waste and scrap material arising in the course of production or manufacture) are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such products which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such products.”;
(b) in paragraph 3, after clause (a), the following proviso shall be inserted, namely:-” Provided that in the case of capital goods, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise may, subject to such conditions as he may specify, permit destruction of such capital goods without payment of duty inside the undertaking , or outside the said undertaking, where it is not possible or permissible to destroy the same within the said undertaking, in the presence of the Customs or Central Excise Officer.”;
(c) in ANNEXURE I,-(i) in serial number 3, the words, figures and letters “upto a capacity of 1000KVA” shall be omitted;(ii) serial number 3A shall be omitted;
(iii) after serial no. 11, the following shall be inserted, namely:-
” 12. High Speed Diesel for power generating sets as recommended by the Board of Approvals.”
5. 20/97-Central Excise, dated the 11th April, 1997 n the said notification, in the TABLE, against serial number 3, for the entry in column (2), the following shall be substituted; namely: -“Unsuitable or broken cut and polished diamonds, rough diamonds, precious and semi-precious stones or dead stock”.
(RAJENDRASINGH)
Under Secretary to the Government of India

F.No. 305/33/2000- FTT

1 The principal notification 126/94-Central Excise, dated the 2nd September, 1994 was issued on 2nd. September, 1994 vide G.S.R. 667(E), dated 2-9-94, and was last amended by notification number 2/2000-Central Excise, dated the 28th January, 2000, issued vide G.S.R.73 (E), dated 28th January, 2000.

2. The principal notification 136/94-Central Excise, dated the 10″” November, 1994, was issued vide G.S.R. 798(E), the 10th November, 1994, and was last amended by notification number 2/2000-Central Excise, dated the 28th January, 2000, issued vide G.S-R.73(E), dated 28th January, 2000-

3.” The principal notification 1/95-Central Excise, dated the 4th January 1995, was issued on 4th January 1895, vide Q.S.R. 8(E), dated 4-1-95, and was test amended by notification number 11/2000-Central Excise, dated the 1st March, 2000, issued vide G.S.R 189(E), dated 1st March, 2000

4. The principal notification 10/95-Centrat Excise, dated the 23rd February, 1995 was issued on 23″1 February 1995, vide G.S.R. 87(E), dated 23-2-95, and was last amended by notification number 2/2000-Central Excise, dated the 28th January, 2000, issued vide G S.R.73(E), dated 28th January, 2000.

5. The principal notification no. 20/97-Central Excise, dated the 11th April, 1997 was issued on 11″” April, 1997, vide G.S.R. 219(E) , dated 11th April, 1997, and was last amended by notification No. 11/2000-Central Excise, dated the 1st March, 2000 vide G. S. R. 189(E), dated 1st, March, 2000.

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