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The rincipal notification No. 57/2002-Central Excise, dated the 14th November, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 765 (E), dated the 14th November, 2002 and was last amended vide notification no. 22/2008-Central Excise, dated the 27th March, 2008 vide number G.S.R. 227(E), dated the 27th March, 2008.
Provided that in cases where the application referred to in sub-paragraph (1) had already been filed prior to the 10th day of June, 2008, the manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured andcleared under this notification with effect from the 1st day of April, 2008.
A manufacturer who commences commercial production on or after the 1st day of April, 2008, shall be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the date of commencement of such commercial production and the difference between the refund payable at such special rate and the actual refund paid to him from the date of commencement of commercial production till the date of fixation of special rate, shall be refunded to him
In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared from a unit during a financial year is less than the total duty paid by him on the said goods, other than the amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded to him subject to the condition that the total refund made to him during the year, including the aforesaid differential amount,
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 (Textile and Textile Articles) Act, 1978 (40 of 1978
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with sub-rules (1) and (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs appoints the officers of Directorate General of Audit, Customs and Central Excise, specified in column (2) of the table below as Central Excise Officers and invests them with all the powers of Central Excise Officers specified in column.
The principal notification No.4/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R.94(E), dated the 1st March, 2006, and was last amended by notification No. 27/2008-Central Excise, dated the 10th May, 2008 published vide number G.S.R. 361(E), dated the 10th May, 2008.
The principal notification No.20/2006-Central Excise (N.T) dated the 30th September, 2006 was published in the Gazette of India vide number G.S.R. 609(E), dated the 30th September, 2006 and was last amended by notification No.19/2008-Central Excise (N.T) dated the 27th March, 2008 was published in the Gazette of India vide number G.S.R.213(E), dated the 27th March, 2008.
I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001 which inter alia, specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for the purpose of export. In paragraph 2(2) of the said Circular, the Board has specified places where warehouses may be established.
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, on 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.
