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6th September, 2002

Notification No. 47/ 2002-Central Excise

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) , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, in the erstwhile Ministry of Finance ( Department of Revenue), specified in column(2) ofthe Table hereto annexed , shall be further amended, except as respects things done or omitted to be done before such amendments, in the manner specified in the corresponding entry in column(3) of the said Table.

Table

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. 5, for the entry occurring in column (5), the following entry shall be substituted, namely:-

“1”;

(ii) against S.No. 13,-

(a) in column (3), after item (7), the following items shall be inserted, namely:-

“(8) Stentering;
(9) Singeing, that is to say, burning away of knots and loose ends in the fabrics;
(10) Cropping or butta cutting;
(11) Curing or heat setting; or
(12) Expanding.”;

(b) for the entry occurring in column (5), the following entry shall be substituted, namely:-

“1”;

(iii) against S.No. 13A,-

(a) in column (3), after item (4), the following items shall be inserted, namely:-

“(5) Singeing, that is to say, burning away of knots and loose ends in the fabrics;
(6) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; or
(7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.”;

(b) for the entry occurring in column (5), the following entry shall be substituted, namely:-

“1”;

(II) for Condition No. 1 and the condition relating thereto, the following shall be substituted, namely:-

Condition No.

Conditions

“1. The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing 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,-

(i) against S.No. 100, for the entry occurring in column (6), the following entry shall be substituted, namely:-

“21”;

(ii) against S.No. 114,-

(a) in column (3), after item (7), the following items shall be inserted, namely:-

“(8) Stentering;
(9) Singeing, that is to say, burning away of knots and loose ends in the fabrics;
(10) Cropping or butta cutting;
(11) Curing or heat setting; or
(12) Expanding.”;

(b) for the entry occurring in column (6), the following entry shall be substituted, namely:-

“21”;

(iii) against S.No. 118A,-

(a) in column (3), after item (4), the following items shall be inserted, namely:-

“(5) Singeing, that is to say, burning away of knots and loose ends in the fabrics;

(6) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics; or

(7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.”;

(b) for the entry occurring in column (6), the following entry shall be substituted, namely:-

“21”;

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

(1) (2) (3) (4) (5) (6)
196A 84 or any other Chapter

The following goods, namely:-

(1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water treatment plants;

(2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility.

 

Explanation.- For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes.

 

Nil

47A

(II) in the Annexure, –

(i) for Condition No. 21 and the condition relating thereto, the following shall be substituted, namely:-

Condition No.

Condition

“21

The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam.”.

(ii) after Condition No 47 and the condition relating thereto, the following shall be inserted, namely:-

Condition No.

Condition

“47A

If, a certificate issued by the Collector/ District Magistrate /Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table.”.

3.

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

In the said notification,-

(i) in paragraph 3, after the second proviso, the following proviso shall be inserted, namely

“Provided also that the clearances for home consumption of ball or roller bearings falling under Chapter 84 of the First Schedule made under notification No. 24/2001-Central Excise, dated the 30th April, 2001, between the 1st day of April,2002 and the 5th day of September 2002, (both days inclusive), shall be taken into account when computing the aggregate value of clearances at Nil rate of duty under Sl. No. 1 of the said Table, for the financial year 2002-2003.”

(ii)  in the Explanation, after clause (J), the following clause shall be inserted, namely:-

“(K) refund of duty paid on clearances of ball or roller bearings falling under Chapter 84 of the First Schedule, made before the 6th day of September, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl. No. 1of the said Table , shall not be admissible :;

(iii)     in the Annexure, item (xxiii) and the entry relating thereto shall be omitted.

4.

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

In the said notification,-

(i) in paragraph 3, after the second proviso, the following proviso shall be inserted, namely

“Provided also that the clearances for home consumption of ball or roller bearings falling under Chapter 84 of the First Schedule made under notification No. 24/2001-Central Excise dated 30th April, 2001, between the 1st day of April,2002 and the 5th day of September 2002, (both days inclusive), shall be taken into account when computing the aggregate value of clearances at the concessional rate of sixty per cent of normal duty under Sl. No. 1of the said Table in the financial year 2002-2003.”

(ii) in the Explanation, after clause (J), the following clause shall be inserted, namely:-

“(K) refund of duty paid on clearances of ball or roller bearings falling under Chapter 84 of the First Schedule , made before the 6th day of September, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl. No. 1of the said Table, shall not be admissible :;

(iii) in the Annexure, item (xxiii) and the entry relating thereto shall be omitted

5.

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

In the said notification,-

(i) the third and fourth provisos shall be omitted;

(ii) the Explanation IV shall be omitted;

(iii) in the Table, S.Nos. 4A and 5A and the entries relating thereto shall be omitted;

(iv) the Condition No. 6 and the conditions relating thereto shall be omitted.

Vivek Prasad
Under Secretary to the Government of India

F.No 354/ 158/2002-TRU

Note:

1) The principal notification No. 9/96-Central Excise, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide number G.S.R. 307 (E), dated the 23rd July, 1996 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. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 127 (E), dated the 1st March, 2002 and was last amended by notification No. 44/2002-Central Excise, dated the 28th August, 2002 [G.S.R. 609 (E), dated the 28th August, 2002].

3) The principal notification No. 8/2002-Central Excise, dated the 1st March 2002 was published in the Gazette of India, Extraordinary vide G.S.R 129(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 )

4) The principal notification No. 9/2002-Central Excise, dated the 1st March 2002 was published in the Gazette of India, Extraordinary vide G.S.R 130 (E) dated the 1st March 2002 and was last amended by nnotification No. 26/2002-Central Excise, dated the 27th April, 2002 (G.S.R 305 (E) dated the 27th April, 2002 )

5) 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. 40/2002-Central Excise, dated the 14th August, 2002 [G.S.R. 567 (E), dated the 14th August, 2002].

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