Notification No. 9/2004-Central Excise, dated January 21, 2004, amends Notification No. 39/2001-Central Excise to extend certain deadlines. The amendment revises the date in condition (i) of paragraph 3, changing the deadline for completing requirements from July 31, 2004, to December 31, 2004. Additionally, the explanation for clause (ii) is updated to specify that for units set up after the publication of this notification but no later than December 31, 2004, the construction and installation of plant and machinery must commence only after the notification’s publication. Furthermore, the civil construction work and installation should be completed, and the unit must begin commercial production by December 31, 2004. These changes aim to facilitate the establishment of factories within the updated timelines.
21st January , 2004
Notification No. 9/2004-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) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2001- Central Excise, dated the 31st July, 2001, namely:-
In the said notification
(1). in condition ( i ) to para 3, for the figures, letters and words “31st day of July, 2004″, the figures, letters and words “31st day of December, 2004″, shall be substituted.
(2). in the Explanation I , for clause (ii), the following shall be substituted, namely:-
“(ii) the expression “set up on or after the date of publication of this notification in the Official Gazette but not later than the 31st day of December, 2004″ shall mean that,-
(a) any civil construction work on its factory premises and any installation of plant and machinery therein commences only on or after the date of publication of this notification in the Official Gazette; and
(b)the said civil construction work on its factory premises and installation of plant and machinery therein is completed, and the unit starts commercial production, not later than the 31st day of December, 2004.”
G. S.Karki
Under Secretary to the Government of India
F.No . 356/2/2001-TRU
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 39/2001-Central Excise, dated the 31st July, 2001 [ G.S.R.565(E), dated the 31st July, 2001] and was last amended by notification no 65/2003-Central Excise, dated the
