New Delhi, the 15th July, 2008
G.S.R.527(E).– In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/2008-Central Excise, dated the 1st July, 2008, published in the Gazette of India, vide number G.S.R. 492(E), dated the 1st July, 2008, namely :-
In the said notification, in the opening paragraph, in the Explanation 2, the following proviso shall be inserted at the end, namely :-
“Provided that in case of multiple track or multiple line packing machine which are incapable of performing such additional processes, each such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability.”
Under Secretary to the Government of India
Note:- The principal notification no. 42/2008-Central Excise, dated the 1st July, 2008 was published vide number G.S.R.492(E), dated the 1st July, 2008.