Notification No. 26/2002-Central Excise ; Dated : 27.04.2002

Sr.No.

Notification No. and date

Amendment

(1)

(2)

(3)

1.

9/96-Central Excise, dated the 23rd July, 1996

In the said notification,-

(I) in the Table,-

(i) against S.No. 13,-

(a) for the entry in column (2), the following shall be substituted, namely:-

“52”;

(b) in column (3),-

(i)   in the opening paragraph, the words “or man-made fibres” shall be omitted;

(ii)  after item (3), the following items shall be inserted, namely:-

“(4) Flanellete raising;

(5) Damping on grey and bleached sorts;

(6) Back filling on grey and bleached sorts; or

(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.”;

(ii) after S.No. 13 and the entries relating thereto, the following shall be inserted namely:-

(iii) after S.No. 31 and the entries relating thereto, the following shall be inserted, namely:-

(II) against Condition No. 1, for item (b), the following shall be substituted, namely:-
“(b) woven fabrics of cotton, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any one or more of these processes with the aid of power or steam;
(c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or more of these processes with the aid of power or steam.”;

2.

6/2002-Central Excise, dated the 1st March, 2002

In the said notification,-

(I) in the Table,-

(a) after S.No. 32 and the entries relating thereto, the following shall be inserted, namely:-

(b) after S.No. 80 and the entries relating thereto, the following shall be inserted, namely:-

(c) after S.No. 108 and the entries relating thereto, the following shall be inserted, namely:-

(d) against S.No. 114,-

(i) for the entry in column (2), the following shall be substituted, namely:-

“52”;

(ii) in column (3),-

1. in the opening paragraph, the words “or man-made fibres” shall be omitted;

2. after item (3), the following items shall be inserted, namely:-

“(4) Flanellete raising;
(5) Damping on grey and bleached sorts;
(6) Back filling on grey and bleached sorts; or
(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.”;

(e) after S.No. 118 and the entries relating thereto, the following shall be inserted, namely:-

(f) after S.No. 157 and the entries relating thereto, the following shall be inserted, namely:-

(g) after S.No. 179 and the entries relating thereto, the following shall be inserted, namely:-

(h) after S.No. 183 and the entries relating thereto, the following shall be inserted, namely:-

(i) after S. No. 188 and the entries relating thereto, the following shall be inserted, namely:-

(j) after S.No. 196 and the entries relating thereto, the following shall be inserted, namely:-

(k) after S.No. 201 and the entries relating thereto, the following shall be inserted, namely:-

(l) after S.No. 202 and the entries relating thereto, the following shall be inserted, namely:-

(m) after S.No. 219 and the entries relating thereto, the following shall be inserted, namely:-

(n) after S.No. 223 and the entries relating thereto, the following shall be inserted, namely:-

(o) after S.No. 226 and the entries relating thereto, the following shall be inserted, namely:-

(II) in the Annexure, against Condition No. 21, for item (b), the following shall be substituted, namely:-

“(b) woven fabrics of cotton, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any one or more of these processes with the aid of power or steam;

(c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or more of these processes with the aid of power or steam.”;

3.

8/2002-Central Excise, dated the 1st March, 2002

In the said notification,-

(a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:-

“Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and 26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of clearances at Nil rate of duty under Sl.No. I of the said Table for the financial year 2002-2003.”;

(b) in the Explanation, after clause (I), the following shall be inserted, namely:-

” (J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be admissible.”;

(c) in the Annexure,-

(i), item (v) and the entry relating thereto shall be omitted;

(ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;-

“(vii) all goods falling under sub-heading No. 3605.90;”.

4.

9/2002-Central Excise, dated the 1st March, 2002

In the said notification,-

(a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:-

“Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and 26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of clearances at concessional rate of sixty per cent. of normal rate of duty under Sl.No. I of the said Table for the financial year 2002-2003.”;

(b) in the Explanation, after clause (I), the following shall be inserted, namely:-

” (J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be admissible.”;

(c) in the Annexure,-

(i), item (v) and the entry relating thereto shall be omitted;

(ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;-

“(vii) all goods falling under sub-heading No. 3605.90;”.

5.

10/2002-Central Excise, dated the 1st March, 2002

In the said notification, in the Table,-

(i) against S.No. 19, for the entry in column (3), the following shall be substituted, namely,-

“Umbrellas and sun umbrellas”;

(ii) against S.No. 20, for the entry in column (3), the following shall be substituted, namely,-

“Walking-sticks, seat-sticks, whips, riding-crops and the like”;

(iii) S.No. 24 and the entries relating thereto shall be omitted;

(iv) S.No. 25 and the entries relating thereto shall be omitted;

(v) against S.No. 28, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts”;

(vi) S.No. 29 and the entries relating thereto shall be omitted;

(vii) S.No. 30 and the entries relating thereto shall be omitted;

(viii) against S.No.31, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts”;

(ix) against S.No.32, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts”;

(x) against S.No.35, for the entry in column (2), the following shall be substituted, namely,-

“8413.11, 8413.12, 8413.13, 8413.14 or 8413.20 “;

(xi) against S.No.36, for the entry in column (2), the following shall be substituted, namely,-

“8414.10 or 8414.20 “;

(xii) S.No. 37 and the entries relating thereto shall be omitted;

(xiii) S.No. 39 and the entries relating thereto shall be omitted;

(xiv) S.No. 41 and the entries relating thereto shall be omitted;

(xv) against S.No.42, in column (3), for the words “other goods”, the words “other goods (other than parts and accessories thereof)” shall be substituted;

(xvi) against S.No.43, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts and accessories thereof “;

(xvii) against S.No.44, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts and accessories thereof “;

(xvviii) against S.No.45, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts and accessories thereof “;

(xix) against S.No. 46, for the entry in column (3), the following shall be substituted, namely,-

“Kerosene pressure lanterns”;

(xx) against S.No. 48, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts and accessories thereof”;

(xxi) against S.No. 49, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts and accessories thereof”;

(xxii) against S.No. 50, for the entry in column (3), the following shall be substituted, namely,-

“All goods other than parts and accessories thereof”;

(xxiii) after S.No. 50 and the entries relating thereto the following shall be inserted , namely:-

6.

14/2002-Central Excise, dated the 1st March, 2002

In the said notification,-

(i) after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that during the period commencing from the date of issue of this notification and ending on the 28th day of February, 2005, the aggregate duty in respect of the goods specified against S.No. 5A shall be further exempted in excess of fifty per cent. of the rate specified in the corresponding entry in column (4) of the said Table, and shall be apportioned in the ratio of 1:1 between the duty leviable under the said Central Excise Act and the said Additional Duties of Excise (Goods of Special Importance) Act.”;

(ii) after Explanation III, the following shall be inserted, namely:-

“Explanation IV.- For the removal of doubt, it is hereby clarified that the exemption under S.No. 5A of the Table shall apply only if the said woven fabrics of cotton have been already subjected to bleaching, dyeing or printing or any one or more of these processes without the aid of power or steam.

Explanation V.- For the removal of doubt, it is hereby clarified that once a manufacturer opts to pay duty in respect of goods specified against S.No. 2, 11, 13 or 15, as the case may be, of the Table below, he shall do so in respect of all the clearances of the said goods from his factory or warehouse, as the case may be, specified against each of the aforesaid S.No. till such time he opts not to pay duty.

Explanation VI.- For the removal of doubt, it is hereby clarified that Condition No. 1 or 3, as the case may be, shall be deemed to have been fulfilled even if CENVAT credit in respect of capital goods, which are not used exclusively in the manufacture of exempted goods, is availed under the CENVAT Credit Rules, 2002.”;

(iii) in the Table, after S.No. 5 and the entries relating thereto, the following shall be inserted, namely:-

7

In the said notification, the Explanation shall be numbered as Explanation I and after the Explanation I so numbered, the following shall be inserted, namely:-

“Explanation II.- For the removal of doubt, it is hereby clarified that once a manufacturer opts to pay duty in respect of goods from his factory or warehouse, as the case may be, specified against S.No. 2, 5, 8, 12 or 15, as the case may be, of the Table below, he shall do so in respect of all the clearances of the said goods specified against each of the aforesaid S.No. till such time he opts not to pay duty.

Explanation III.- For the removal of doubt, it is hereby clarified that Condition No. 1 or 4, as the case may be, shall be deemed to have been fulfilled even if CENVAT credit in respect of capital goods, which are not used exclusively in the manufacture of exempted goods, is availed under the CENVAT Credit Rules, 2002.”