Notification No. 40/2002- Central Excise, Dated: 14.08.2002

S.No.

Notification No. and date

Amendment

(1)

(2)

(3)

1.

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

In the said notification, in the Annexure, for Condition No. 35 and condition relating thereto, the following shall be substituted, namely:-

“35. (1) If, at the time of clearance, the manufacturer –

(i) produces a certificate, from an authorized officer of the Textiles Committee containing, inter alia, the following details:-

(a) the distinctive profile of the goods (hereinafter referred to as the “specified goods”) covered therein;

(b) that the specified goods are made out of handloom fabrics; and

(c) the time period for which the above certification is valid;

(ii) declares in the invoice that these goods have been made out of handloom fabrics and are duly covered by the said certificate; and

(iii) affixes a label on these goods declaring that such goods have been made out of handloom fabrics.

(2) The Commissioner of Central Excise shall authorize, an audit team consisting of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and an authorized officer of the Textiles Committee to undertake audit of the records of the manufacturer once in every financial year, sample testing, etc. and the audit so conducted reveals that these goods have been made out of handloom fabrics.

Explanation.- For the purposes of this condition, the distinctive profile of the specified goods refers to the broad category to which the goods belong and does not refer to consignment wise details.

Illustration: Men’s shirts, men’s kurtas, men’s kurta-pyjama set, ladies tops, ladies kurtas and ladies salwar kameez set would comprise of the distinctive profiles of each of these items separately.”;

2.

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

In the said notification,-

(i) in the second proviso, in clause (a), for the figures and word “15 and 16”, the figures and word “15, 16 and 17” shall be substituted;

(ii) in the Table, after S.No. 16 and the entries relating thereto, the following shall be inserted, namely:-