10th October, 2001
Notification No. 48 / 2001-Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 3/2001-Central Excise, dated the 1st March, 2001, namely:-Online GST Certification Course by TaxGuru & MSME- Click here to Join
In the said notification, in the Table, against S.No. 73, in the entry in column (3), the following Explanation shall be added at the end, namely:-
“Explanation.- For the removal of doubts it is hereby clarified that nothing contained in this exemption shall apply to plastic materials reprocessed in a free trade zone , a special economic zone or a hundred per cent. export- oriented undertaking and brought to any other place in India.”
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i) vide G.S.R.128(E), dated the 1st March, 2001 and was last amended by notification No. 44 /2001-Central Excise, dated the 25th September, 2001 [G.S.R. 295 (E), dated the 25th September, 2001].