Regarding Additional Duties of Excise on Goods of Special Importance, Textiles & Textile Articles

Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

1.

34/2006-Central Excise dated the 14th June, 2006 [Vide number G.S.R. 365 (E), dated the 14^th June, 2006]

In the said notification,

(1) in opening paragraph, –

(a) for sub paragraphs (i) and (ii), following subparagraphs shall be substituted, namely:-

“(i) in the case of hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business and food items and alcoholic beverages but excluding other products classifiable in Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I;

(ii) in the case of service provider other than hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I;

(iii) in the case of service provider who is also engaged in manufacturing activity, capital goods including spares related to its manufacturing sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I,”;

b) after condition (i), the following condition shall be inserted, namely:-

“(ia) that in the case of capital goods including spares covered at sub-paragraph (iii) above, the manufacturing sector business of the service provider has been endorsed by the Regional Authority on the said scrip during the period of validity of the said scrip and upon such endorsement, the validity of the said scrip remains unchanged.”;

c) in the proviso to condition (ii), for the words “that transfer”, the words, brackets and letters “that, except in case of goods covered at sub-paragraph

(iii) above, transfer”shall be substituted;

d) after condition (ii), the following condition shall be inserted, namely:-

“(iia) that the capital goods including spares covered at sub-paragraph (iii) above shall be subject to actual user condition and the person procuring the goods, at the time of clearance of the said goods, shall furnish an undertaking to this effect to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, that in case of non compliance of the said condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together with interest at the rate of fifteen percent per annum from the date of clearance of the said materials.”;

( e)  after condition (iii) and above “Explanation”, the following paragraph shall be inserted, namely:-

“2. Exemption under this notification shall not be available for clearance of vehicles even if such vehicles are freely importable under the Foreign Trade Policy. However, the vehicles which are in the nature of professional equipment (and are not personal vehicles) for use by the service provider in his regular service business shall be permitted. For this purpose, motor cars, sports utility vehicles and all purpose vehicles for the service provider hotels, travel agents, tour operators or tour transport operators and companies owning/ operating golf resorts shall not be regarded as personal vehicles subject to the condition that the jurisdictional central excise authority endorses the invoice at the time of clearance specifying that the vehicle shall be registered as vehicle for “tourist purpose only”and the vehicle is so registered and a copy of the registration certificate to that effect is submitted to the concerned jurisdictional central excise authority as a confirmation of clearance of vehicle within six months from the date of clearance and the said vehicle is used for tourist purpose only.”.

2.

31/2012-Central Excise dated the 9th July, 2012 [Vide number G.S.R. 543(E), dated the 9th July, 2012]

In the said notification, in paragraph 2, in condition (d), after second proviso, the following proviso shall be inserted, namely:-

“Provided also that the said scrip shall be transferable by the status holder, to whom it was issued, to its supporting manufacturer, who is neither a status holder nor has a unit (the term unit shall not include developer) in a Park recognised by the Ministry of Food Processing Industries, if such transfer is endorsed by the Regional Authority during the period of validity of the said scrip and upon such endorsement, the validity of the said scrip remains unchanged.”

3.

33/2012-Central Excise dated the 9th July, 2012 [Vide number G.S.R. 545(E), dated the 9th July, 2012]

In the said notification, in paragraph 2, in condition (d),-

(a) after first proviso, the following proviso shall be inserted, namely:-

“Provided further that the transfer of the said scrip shall be allowed within the group company as defined in para 9.28 of the Foreign Trade Policy, if the said group company is a manufacturer and such transfer is endorsed by the Regional Authority during the period of validity of the said scrip, mentioning the sectors for which the transferee has manufacturing facility and for which the transfer is granted.”;

(b) In the existing second proviso, for the words “Provided further that upon”, the words “Provided also that upon”shall be substituted.

Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

1.

34/2006-Central Excise dated the 14th June, 2006 [Vide number G.S.R. 365 (E), dated the 14^th June, 2006]

In the said notification,

(1) in opening paragraph, –

(a) for sub paragraphs (i) and (ii), following subparagraphs shall be substituted, namely:-

“(i) in the case of hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business and food items and alcoholic beverages but excluding other products classifiable in Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I;

(ii) in the case of service provider other than hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I;

(iii) in the case of service provider who is also engaged in manufacturing activity, capital goods including spares related to its manufacturing sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I,”;

b) after condition (i), the following condition shall be inserted, namely:-

“(ia) that in the case of capital goods including spares covered at sub-paragraph (iii) above, the manufacturing sector business of the service provider has been endorsed by the Regional Authority on the said scrip during the period of validity of the said scrip and upon such endorsement, the validity of the said scrip remains unchanged.”;

c) in the proviso to condition (ii), for the words “that transfer”, the words, brackets and letters “that, except in case of goods covered at sub-paragraph

(iii) above, transfer”shall be substituted;

d) after condition (ii), the following condition shall be inserted, namely:-

“(iia) that the capital goods including spares covered at sub-paragraph (iii) above shall be subject to actual user condition and the person procuring the goods, at the time of clearance of the said goods, shall furnish an undertaking to this effect to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, that in case of non compliance of the said condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together with interest at the rate of fifteen percent per annum from the date of clearance of the said materials.”;

( e)  after condition (iii) and above “Explanation”, the following paragraph shall be inserted, namely:-

“2. Exemption under this notification shall not be available for clearance of vehicles even if such vehicles are freely importable under the Foreign Trade Policy. However, the vehicles which are in the nature of professional equipment (and are not personal vehicles) for use by the service provider in his regular service business shall be permitted. For this purpose, motor cars, sports utility vehicles and all purpose vehicles for the service provider hotels, travel agents, tour operators or tour transport operators and companies owning/operating golf resorts shall not be regarded as personal vehicles subject to the condition that the jurisdictional central excise authority endorses the invoice at the time of clearance specifying that the vehicle shall be registered as vehicle for “tourist purpose only”and the vehicle is so registered and a copy of the registration certificate to that effect is submitted to the concerned jurisdictional central excise authority as a confirmation of clearance of vehicle within six months from the date of clearance and the said vehicle is used for tourist purpose only.”.

2.

31/2012-Central Excise dated the 9th July, 2012 [Vide number G.S.R. 543(E), dated the 9th July, 2012]

In the said notification, in paragraph 2, in condition (d), after second proviso, the following proviso shall be inserted, namely:-

“Provided also that the said scrip shall be transferable by the status holder, to whom it was issued, to its supporting manufacturer, who is neither a status holder nor has a unit (the term unit shall not include developer) in a Park recognised by the Ministry of Food Processing Industries, if such transfer is endorsed by the Regional Authority during the period of validity of the said scrip and upon such endorsement, the validity of the said scrip remains unchanged.”

3.

33/2012-Central Excise dated the 9th July, 2012 [Vide number G.S.R. 545(E), dated the 9th July, 2012]

In the said notification, in paragraph 2, in condition (d),-

(a) after first proviso, the following proviso shall be inserted, namely:-

“Provided further that the transfer of the said scrip shall be allowed within the group company as defined in para 9.28 of the Foreign Trade Policy, if the said group company is a manufacturer and such transfer is endorsed by the Regional Authority during the period of validity of the said scrip, mentioning the sectors for which the transferee has manufacturing facility and for which the transfer is granted.”;

(b) In the existing second proviso, for the words “Provided further that upon”, the words “Provided also that upon”shall be substituted.