3rd July, 2002

Notification No. 37/2002-Central Excise

 WHEREAS the Central Government in exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) has issued notification Nos. 14/2002-Central Excise, dated the 1st March, 2002 and 15/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 135 (E), dated the 1st March, 2002 and 136(E), dated the 1st March, 2002] both published in the Gazette of India, Part II, Section 3, Sub-section (i) dated the 1st March, 2002;

 AND WHEREAS, the Central Government considers it necessary and expedient so to do for the purpose of clarifying the scope and applicability of the said notification to insert explanation in each of the said notifications;

NOW,THEREFORE, in exercise of the powers conferred by sub-section (2A) of section 5A of the said Central Excise Act, the Central Government, hereby directs that each of the said notifications of the Government of India, in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table namely:-

Table

Sr.No.

Notification No. and date

Amendment

(1)

(2)

(3)

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1.

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

In the said notification, after Explanation VI, the following shall be inserted, namely :-

Explanation VII.-In this notification,-

(1) for the removal of doubt, it is hereby clarified that in Explanation II and in condition Nos.1 and 2 specified below the Table, the expression “textile yarns” is intended to include therein “textile fibres” also:

(2) for the purposes of the exemption to processed textile fabrics, specified in the Table against any of the S.Nos. 3,4,6,7,8,13 and 16, manufactured by a composite mill (i.e., a manufacturer engaged in processing of fabrics along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory), or by a manufacturer engaged in processing of fabrics along with weaving or knitting or corchetting of fabrics within the same factory, the condition specified in column (5) against each of the said respective S.Nos. is intended to have been satisfied if the said processed fabrics are manufactured from textile fibres or yarns, as the case may be, on which the appropriate duty of excise leviable under the First or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid;

(3) this Explanation shall have effect as if it had always been the part of this notification.’.

2.

15/2002-Central Excise, dated the 1st March, 2002

In the said notification, after Explanation III, the following shall be inserted, namely:-

Explanation IV.-In this notification,-

(1) for the removal of doubt, it is hereby clarified that in Explanation I and in condition Nos. 1 and 2 specified below the Table, the expression “textile yarns” is intended to include therein “textile fibres” also;

(2) for the purposes of the exemption to processed textile fabrics, specified in the Table against any of the S.Nos. 3, 6, 9, 10 and 13, manufactured by a composite mill (i.e., a manufacturer engaged in processing of fabrics along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory), or by a manufacturer engaged in processing of fabrics along with weaving or knitting or crocheting of fabrics within the same factory, the condition specified in column (5) against each of the said respective S.Nos. is intended to have been satisfied if the said processed fabrics are manufactured form textile fibres or yarns, as the case may be, on which the appropriate duty of excise leviable under the First or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tairff Act, 1975, as the case may be, has been paid;

(3) for the purposes of the exemption to goods specified in the Table, in column (3) against S.No.17, manufactured by a manufacturer engaged in the production of the said goods alongwith processing of fabrics and weaving or knitting or crocheting of fabrics within the same factory, the condition speicified in column (5) against the said S.No. is intended to be satisfied if the said goods are manufactured from textile yarns, on which the appropriate duty of excise leviable under the First or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid;

(4) this Explanation shall have effect as if it had always been the part of this notification.’.

G.D.Lohani
Under Secretary to the Government of India

F. No. 357/11/2002-TRU

Note.-

(1) The principal notification No. 14/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 135 (E), dated the 1st March, 2002 and was last amended by notification No. 26/2002-Central Excise, dated the 27th April, 2002 [G.S.R. 305 (E), dated the 27th April, 2002].

(2) The principal notification No. 15/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 136 (E), dated the 1st March, 2002 and was last amended by notification No. 26/2002-Central Excise, dated the 27th April, 2002 [G.S.R. 305 (E), dated the 27th April, 2002].

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