New Delhi, the 21st February,2000

Notification No. 5/2000-Central Excise

‘Rural Area’ re-defined-specified notifications amended

In exercise of the powers conferred by sub-section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government, being satisfied that it is in the public interest so to do, directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended in the manner specified in column (3) of the said Table.

TABLE

Sr.No. Notification No. and date Amendment
(1) (2) (3)
1. 88/88-Central Excise, dated 1st March, 1998 In the said notification,-

1. the third proviso shall be omitted;

2. in the Explanation, for (a), the following shall be substituted, namely:-

‘(a) “rural area” means the area comprised in a village as defined in the land revenue records, excluding-

1. the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or any area that may be notified as an urban area by the Central Government or a State Government’.

2. 5/99-Central Excise, dated 28th February, 1999 In the said notification, in the Annexure, in condition No.12

1. in the proviso, for clause (iii), the following shall be substituted, namely:-

“(iii) to the said goods bearing a brand name or a trade name (whether registered or not) of another person except in a case where the specified goods are manufactured in a factory located in a rural area;”

1. in the Explanation, after clause (v), the following shall be inserted, namely:-

‘(vi) “rural area” means the area comprised in a village as defined in the land revenue records, excluding-

(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or

(ii) any area that may be notified as an urban area by the Central Government or a State Government.’

3. 8/99-Central Excise, dated 28th February, 1999 In the said notification,-

1. in paragraph 4, after clause (b), the following shall be inserted, namely:-

“(c) where the specified goods are manufactured in a factory located in a rural area.”;

1. in the Explanation, after clause (G), the following shall be inserted namely:-

‘(H) “rural area” means the area comprised in a village as defined in the land revenue records, excluding-

(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or(ii) any area that may be notified as an urban area by the Central Government or a State Government.’

4. 9/99-Central Excise, dated 28th February, 1999 In the said notification,

1. in paragraph 4, after clause (b), the following shall be inserted, namely:-

“(c) where the specified goods are manufactured in a factory located in a rural area.”;

1. in the Explanation, after clause (G), the following shall be inserted, namely:-

‘(H) “rural area” means the area comprised in a village as defined in the land revenue records, excluding-

(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee or(ii) any area that may be notified as an urban area by the Central Government or a State Government.’

5. 10/99-Central Excise, dated 28th February, 1999 In the said notification,

(i) in paragraph 4, after clause (b), the following shall be inserted, namely:-“(c) where the specified goods are manufactured in a factory located in a rural area”.’

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

‘(H) “rural area” means the area comprised in a village as defined in the land revenue records, excluding-

(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or(ii) any area that may be notified as an urban area by the Central Government or a State Government’.

(Prashant Kumar Sinha)

Under Secretary to the Government of India

F.NO. 341/65/99-TRU

Note:-

1. Notification No. 88/88-Central Excise, dated 1st March, 1988 was published in the Gazette of India, Extraordinary, vide G.S.R. 277 (E), dated the 1st March, 1988 and was last amended by notification No. 7/99-Central Excise, dated the 28th February, 1999 [G.S.R> 169 (E) dated the 28th February, 1999]

2. Notification No. 5/99-Central Excise, dated 28th February, 1999 was published in the Gazette of India, Extraordinary, vide G.S.R. 167 (E), dated the 28th February, 1999 and was last amended by notification No. 44/99-Central Excise, dated the 29th December, 1999 [G.S.R. 829 (e), dated the 29th December, 1999]

3. Notification No. 8/99-Central Excise, dated 28th February, 1999 was published in the Gazette of India, Extraordinary, vide G.S.R. 170(E), dated the 28th February, 1999 and was last amended by notification No. 24/99-Central Excise, dated the 12th May, 1999 [G.S.R. 343 (E), dated the 12th May, 1999]

4. Notification No. 9/99-Central Excise, dated 28th February, 1999 was published in the Gazette of India, Extraordinary, vide G.S.R. 171 (E), dated the 28th February, 1999 and was last amended by Notification No. 24/99-Central Excise, dated the 12th May, 1999 [G.S.R> 343 (E), dated the 12th May, 1999]

5. Notification No. 10/99-Central Excise, dated 28th February, 1999 was published in the Gazette of India, Extraordinary, vide G.S.R. 172 (E), dated the 28th February, 1999 and was last amended by notification No. 22/99-Central Excise, dated the 11th May, 1999 [G.S.R. 336 (E), dated the 11th May, 1999]

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