Amends notification no. 8/2003 – SSI Exemption – Notification No. 8/2011-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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2003-Central Excise, dated the 1st March, 2003 published in the Gazette of India, Extraordinary, vide G.S.R. 138(E), dated the 1st March, 2003, namely: –
In the said notification, –
(i) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted
(ii) in the Explanation, for clause (I), following shall be substituted, namely:-
“(I) In respect of goods falling under chapter 61, 62 or 63 of the First Schedule, the expression “manufacturer” shall include a person who is liable to pay the duty of excise leviable on such goods under sub-rule (1A) of rule 4 of the Central Excise Rules, 2002.”;
(iii) in the A nnexure appended thereto,-
(1) in the entry against item (iv), for figure “2101 30”, the figure “2101” shall be
substituted;
(2) in the entry against item (xxvi), for the words and figures “all goods falling under
Chapter 64, 65, 66,67 or 68” the following entries shall be substituted, namely:- “all goods falling under-
(a) Chapter 57, 61, 62, 63, 64, 65, 66, 67 or 68;
(b) Headings 5805, 5807;
(c) Tariff item 5601 10 00”
(3) in the entry against item (xxvii) for figures and words “69 (except ceramic tiles)”, the figures and words “69 (excluding ceramic tiles other than those subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles)” shall be substituted.
Note.- The principal notification No. 8/2003-Central Excise, dated the 1st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R.138(E), dated the 1st March, 2003 was last amended vide notification No. 24 /2010-Central Excise, dated the 29th April, 2010, published vide number G.S.R. 360 (E), dated the 29th April, 2010.
