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 New Delhi, dated the 1st March, 2005

Notification No. 10/2005-Central Excise  

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that the following notifications of the Government of India, in the then Ministry of Finance and Company Affairs (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner and to the extent specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sr.No. Notification No. and
date
Amendments
(1) (2) (3)
1 8/2003-Central Excise, In the said notification, in sub-paragraph (vii) of paragraph 2, for the words
dated the 1st March, “rupees three hundred lakhs”, the words “rupees four hundred lakhs” shall be
2003 [G.S.R. 138(E), dated the 1st March, 2003] substituted with effect from the 1st day of April, 2005.
2. 10/2003- Central In the said notification, in the Table, against S. No. 22, for the entry in column
Excise, dated the 1st (4), the entry “8%” shall be substituted.
March 2003 [G.S.R.
140(E), dated the 1st
March, 2003]
3. 29/2004-Central In the said notification, in the Table, after S.No. 5, and the entries relating
Excise, dated the 9th July, 2004 [G.S.R. thereto, the following shall be inserted, namely:-
(1) (2) (3) (4)
420(E), dated the 9th
“5A 54 All filament yarns procured from outside and 8%”.
July, 2004]
subjected to any process by a manufacturer
who does not have the facilities in his factory
(including         plant    and    equipment)   for    the
manufacture of filament yarns of chapter 54.
Explanation.-         For     the     purpose     of     this
exemption,        ‘manufacture  of yarns’      means
manufacture of filaments of organic polymers
produced by ,-
(a)     polymerization of organic monomers, such
as, polyamides, polyesters, polyurethenes, or
polyvinyl derivatives; or
(b)     chemical transformation of natural organic
polymers (cellulose, casein, proteins or algae),
such as, viscose rayon, cellulose acetate, cupro or alginates.
4. 30/2004-Central Excise In the said notification, in the Table, for S.No. 6 and entries relating thereto,
dated the 9th July, 2004 [G.S.R. 421(E), dated the following shall be substituted, namely:-
the 9th July, 2004] (1) (2) (3)
“6 54 All filament yarns procured from outside and subjected
to any process by a manufacturer who does not have the
facilities in his factory (including plant and equipment)
for the manufacture of filament yarns of chapter 54.
Explanation.-    For the purpose        of this     exemption,
‘manufacture of yarns’ means manufacture of filaments of organic polymers produced by ,-
(a) polymerization of organic monomers,           such as,

polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or

(b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.”

2.This notification, except as specifically otherwise provided against S.No. 1, shall come into force on the 1st day of March 2005.

[F.No.334/1/2005-TRU]

(V. Sivasubramanian)

Deputy Secretary to the Government of India

Note.-

1.The principal notification number 8/2003-Central Excise, dated the 1st March 2003 was published in the Gazette of India, vide number 138(E), dated the 1st March 2003, and was last amended vide notification number 24/2004-Central Excise, dated the 9th July 2004.

2.The principal notification number 10/2003-Central Excise dated the 1st March 2003 was published in the Gazette of India, vide number 140(E), dated the 1st March 2003, and was last amended vide notification number 25/2004-Central Excise, dated the 9th July 2004.

3.The principal notification number 29/2004-Central Excise, dated the 9th July, 2004 was published in the Gazette of India, vide number 420(E), dated the 9th July, 2004.

4.The principal notification number 30/2004-Central Excise, dated the 9th July, 2004 was published in the Gazette of India, vide number 421(E), dated the 9th July, 2004.

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