Notification No. 10/2005-Central Excise, Dated: 01.03.2005

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New Delhi, dated the 1^stMarch, 2005

Notification No. 10/2005-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 directs that the following notifications of the Government of India, in the then Ministry of Finance and Company Affairs (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner and to the extent specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sr.No.	Notification No. and date	Amendments
(1)	(2)	(3)
1	8/2003-Central Excise,	In the said notification, in sub-paragraph (vii) of paragraph 2, for the words
	dated the 1^stMarch,	“rupees three hundred lakhs”, the words “rupees four hundred lakhs” shall be
	2003 [G.S.R. 138(E), dated the 1^stMarch, 2003]	substituted with effect from the 1^stday of April, 2005.
2.	10/2003- Central	In the said notification, in the Table, against S. No. 22, for the entry in column
	Excise, dated the 1st	(4), the entry “8%” shall be substituted.
	March 2003 [G.S.R.
	140(E), dated the ₁st
	March, 2003]
3.	29/2004-Central	In the said notification, in the Table, after S.No. 5, and the entries relating
	Excise, dated the 9th July, 2004 [G.S.R.	thereto, the following shall be inserted, namely:-
	Excise, dated the 9th July, 2004 [G.S.R.	(1)	(2)	(3)		(4)
	420(E), dated the ₉th
	420(E), dated the ₉th	“5A	54	All filament yarns procured from outside and		8%”.
	July, 2004]	“5A	54	All filament yarns procured from outside and		8%”.
				subjected to any process by a manufacturer
				who does not have the facilities in his factory
				(including plant and equipment) for the
				manufacture of filament yarns of chapter 54.
				Explanation.- For the purpose of this
				exemption, ‘manufacture of yarns’ means
				manufacture of filaments of organic polymers
				produced by ,-
				(a) polymerization of organic monomers, such
				as, polyamides, polyesters, polyurethenes, or
				polyvinyl derivatives; or
				(b) chemical transformation of natural organic
				polymers (cellulose, casein, proteins or algae),
				such as, viscose rayon, cellulose acetate, cupro or alginates.
4.	30/2004-Central Excise	In the said notification, in the Table, for S.No. 6 and entries relating thereto,
	dated the 9^thJuly, 2004 [G.S.R. 421(E), dated	the following shall be substituted, namely:-
	the 9^thJuly, 2004]	(1)	(2)		(3)
		“6	54		All filament yarns procured from outside and subjected
					to any process by a manufacturer who does not have the
					facilities in his factory (including plant and equipment)
					for the manufacture of filament yarns of chapter 54.
					Explanation.- For the purpose of this exemption,
					‘manufacture of yarns’ means manufacture of filaments of organic polymers produced by ,-
					(a) polymerization of organic monomers, such as,

polyamides, polyesters, polyurethenes, or polyvinyl derivatives; or

(b) chemical transformation of natural organic polymers (cellulose, casein, proteins or algae), such as, viscose rayon, cellulose acetate, cupro or alginates.”

2.This notification, except as specifically otherwise provided against S.No. 1, shall come into force on the 1^stday of March 2005.

[F.No.334/1/2005-TRU]

(V. Sivasubramanian)

Deputy Secretary to the Government of India

Note.-

1.The principal notification number 8/2003-Central Excise, dated the 1^stMarch 2003 was published in the Gazette of India, vide number 138(E), dated the 1^stMarch 2003, and was last amended vide notification number 24/2004-Central Excise, dated the 9^thJuly 2004.

2.The principal notification number 10/2003-Central Excise dated the 1^stMarch 2003 was published in the Gazette of India, vide number 140(E), dated the 1^stMarch 2003, and was last amended vide notification number 25/2004-Central Excise, dated the 9^thJuly 2004.

3.The principal notification number 29/2004-Central Excise, dated the 9^thJuly, 2004 was published in the Gazette of India, vide number 420(E), dated the 9^thJuly, 2004.

4.The principal notification number 30/2004-Central Excise, dated the 9^thJuly, 2004 was published in the Gazette of India, vide number 421(E), dated the 9^thJuly, 2004.