The principal notification was published in the Gazette of India, Extraordinary vide notification No. 42/96-Customs, dated the 23rd July, 1996 [G.S.R. 294 (E), dated the 23rd July, 1996] and was last amended by notification No. 29/99-Customs, dated the 28th February, 1999.
The principal notification No. 51/96-Customs, dated the 23rd July, 1996 was published in the Official Gazette, vide G.S.R. 303(E), dated the 23rd July, 1996 and was last amended by notification No. 28/98-Customs, dated the 2nd June, 1998.
Explanation- For the purpose of this notification, “integrated steel plant” means a manufacturer or a producer who, starting from the stage of iron ore, manufactures or produces within the same premises the excisable goods specified in Chapter 72 or Chapter 73.
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 rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue).
Notification No. 1/95-Central Excise, dated the 4th January, 1995 was published vide G.S.R.8 (E) dated 4th January, 1995 and was last amended by Notification No. 25/99-Central Excise, dated the 19th July, 1999 [G.S.R.370 (E),dated the 19th July, 1999.
Circular No 516/12/2000-CX It is directed to say that doubts have been expressed whether the printing of brand name or logo on duty paid cigarette paper falling under heading 48.13 in the continuous process of manufacture of cigarettes would amount to manufacture and again liable to duty as ‘paper surface-decorated or printed in rolls or sheets’ under heading 48.11.
Provided further that the exemption under this notification shall bot be applicable in respect of goods mentioned against serial No.3, where the mode of levy of duty of customs under the said First Schedule is ad valorem or specific, whichever is higher, if the sum of duty calculated at such ad valorem rate and the surcharge calculated on the basis of the ad valorem duty exceeds the anmount of duty calculated at the specific rate.
Provided that in respect of the goods specified against S. Nos. 24, 25, 26 , 31 and 32 of the said Table, “Nil” rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act.
of the Table hereto annexed, from so much of the duty of excise leviable thereon which is specified in the said Second Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under the heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975.
