25th November. 2004
Notification No. 39/2004-Central Excise (N.T.)
In exercise of the powers conferred by sub-rule (4) of the rule 9A of the CENVAT Credit Rules, 2004, the Central Government being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts the following class of manufacturers of final products who manufacture excisable goods,-
(i) specified in column (2) of the Table annexed hereto and falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and have paid duties of excise less than rupees one hundred lakhs through account current during the preceding financial year,
(ii) other than those specified in column (2) of the said Table annexed hereto and falling under the First schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
from the operation of rule 9A of the said rules.
TABLE
| S. No. | Description of Goods |
| (1) | (2) |
| 1. | All goods falling under Chapters 22, 28, 29, 30, 32, 33, 34, 38, 39, 40, 48, 72, 73, 74, 76, 84, 85, 87, 90 and 94 |
| 2. | All goods falling under Heading Nos. 54.02, 54.03, 55.01, 55.02, 55.03 and 55.04 |
F.No.224/52/2004-CX 6
Neerav Kumar Mallick
Under Secretary to the Government of India
