Amends notification no.06/2006-CE dated 01.03.2006 vide Notification No. 38/2011 –Central Excise,

Notification No. 38 /2011 –Central Excise,  dated the 29th July, 2011

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, on 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. 6/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary vide number G.S.R. 96(E) dated 1st March, 2006, namely:-

In the said notification, in the Table, after S. No. 93  and the entries relating thereto, the following shall be inserted, namely:-








All goods in respect of which a general licence under section 406 of the Merchant Shipping Act, 1958(44of 1958) has been granted by the Director General Shipping.



 [F. No. 354/116/ 2011 – TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

Note: The principal notification No.6/2006-Central Excise dated the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 96(E), dated the 1st March, 2006 was last amended vide notification No. 35/2011-Central Excise, dated the 21st July, 2011, published vide number G.S.R. 561(E), dated the 21st July, 2011.

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  1. Rajeev Verma says:

    Dear Mr Manoj,

    From your question it seems that you are a new registrant under central excise.If yes , then you must not have availed cenvat credit on the old machine . Again it is yes, then you need not make any central excise invoice .

    This old machinary can be sold under commercial invoice under VAT or CST but without excise.

    Since this is not your manufactured goods, its sale value will not be taken into account while calculating Rs.1.50 cr.

  2. Manoj says:

    I want know that i have registered in C.Excise and in exemption of Rs. 1,5000000/-.I want to sale a old machine. Can i make bill in without continue serial no. and it necessary for challan entry with bill. and will this effect limit of Rs. 1,5000000/-.Plz give me a complete solution.

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