Seeks to further amend notification No. 35/2001-Central Excise (NT) dated 26.06.2001 so as to exempt mandatory physical verification of manufacturing premises in respect of manufacturers of readymade garments and made up articles of textiles.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 32/2016–Central Excise (N.T.)
New Delhi, Dated: 11th July, 2016Online GST Certification Course by TaxGuru & MSME- Click here to Join
G.S.R. (E). – In exercise of the powers conferred by rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 35/2001-Central Excise (N.T.) dated the 26th June, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 464 (E), dated the 26th June, 2001, namely :-
In the said notification, in clause (8), after sub-clause (iii), the following sub-clause shall be inserted, namely,-
“(iv) Every manufacturing factory or premises engaged in the manufacture or production of goods falling under Chapters 61, 62 or 63 (except laminated jute bags falling under headings or tariff item 6305, 6309 00 00 or 6310) of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) bearing a brand name or sold under a brand name and having a retail sale price (RSP) of one thousand rupees and above, shall be exempted from sub-clauses (i) and (ii) above.”.
[F. No. 354/230/2013 –TRU]
Under Secretary to the Government of India
Note: – The principal notification No. 35/2001-Central Excise (N.T.), dated the 26th June, 2001, published in the Gazette of India, Extraordinary, vide G.S.R. 464 (E), dated 26th June, 2001 and last amended by notification No.6/2016–Central Excise (N.T.), dated the 1st March, 2016, published vide G.S.R. 237 (E), dated the 1st March, 2016.