Notification No. 60/2008-Central Excise
New Delhi, the 24th December, 2008
G.S.R. (E). -In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 91 and section 93 of the Finance (No.2) Act, 2004 (23 of 2004), 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. 32/2005-CENTRAL EXCISE, dated the 17th August, 2005, number G.S.R.537 (E), dated the 17th August, 2005, namely:-
In the said notification,-
(i) in paragraph 3, for clause (d), the following shall be substituted, namely:-
“The jurisdictional excise officer shall, after satisfying himself that the said goods have been used for the specified purposes, and on production of documentary evidence about the duty paid on the said goods, and the completion certificate and the consolidated consumption certificate as specified in clause (ca) above, by the approved construction agency, sanction the refund claim, at the rate of 6% of the cost of construction of such house or houses, as the case may be, subject to a maximum of Rs.9000 per house constructed:
Provided that in respect of houses constructed by the approved agency in Andaman and Nicobar Islands, the refund claim shall be sanctioned at the rate of 6% of the cost of construction of such house or houses, as the case may be, subject to a maximum of Rs.21500 per house constructed; and”
(ii) in paragraph 4, the following proviso shall be inserted, namely:-
“Provided that in respect of houses constructed by the approved agency in Andaman and Nicobar Islands, the amount of refund shall not exceed 6% of the cost of construction or Rs.21500 per house constructed, whichever is less, in any case.”
(iii) in paragraph 5, for the figures, letters and word “31st March, 2008″, the figures, letters and word “31st December, 2008 ” shall be substituted.
Under Secretary to the Government of India
Note. – The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.537(E), dated the 17th August, 2005 and was last amended vide notification number 27/2007-Central Excise, dated the 14th June, 2007, published in the Gazette of India, Extraordinary, vide number G.S.R. 428 (E), dated the 14th June 2007.