New Delhi, dated the 2nd March, 2000
Notification No. 21/2000-Central Excise
In exercise of the powers conferred by sub-section (1) of section 5 A of the Central Excise Act, 1944 (1 to 1944), the Central Government having satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 6/2000-Central Excise, dated the 1st March, 2000, namely:- In the said notification,-
(i) in the Table, against serial number 114, in column (6), the entry “17A” shall be inserted”
(ii) in the Annexure, after condition No. 17, the following condition shall be inserted namely:-
“17A. If- (i) Manufactured out of yarn falling under sub-heading No. 5402.42 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid; and
(ii) no credit of duty paid has been taken under rule 57A or rule 57B of the Central Excise Rules, 1944.”.
Under Secretary to the Government of India
F.No. 334/1/2000-TRU
Footnote:- The principal notification No. 6/2000-Central Excise, dated the 1st March, 2000, was published in the Gazette of India, Extraordinary, vide G.S.R. 184(E), dated the 1st March,2000.
