The principal notification No. 28/2002-Central Excise, dated the 13th May, 2002 was published in the Gazette of India, Extraordinary vide G.S.R 361 (E), dated the 13th May 2002 and was last amended vide notification No.12/2004-Central Excise, dated the 4th February, 2004, published in the Gazette of India, Extraordinary vide G.S.R 97(E) dated the 4th February, 2004.
The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide G.S.R 127 (E), dated the 1st March, 2002 and was last amended by notification No. 23/2004-Central Excise, dated the 9th July, 2004 and published in the Gazette of India vide G.S.R 414 (E), dated the 9th July, 2004.
Notification No. 38/2004-Central Excise For the purposes of this exemption appropriate duties of excise shall mean the duties of excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act.
from so much of the duty of excise leviable thereon under the said Schedules, as is in excess of the duty that would have been leviable on such goods under the said Schedules, if sold by the manufacturer for delivery at the time of removal of such goods or at any other time nearest to the removal of such goods.
In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (5) of rule 7 of CENVAT Credit Rules, 2002, and in supersession of the notification of the Government of India, Ministry of Finance
