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The principal rules were published in the Gazette of India vide notification number 04/2002-CE(NT), dated the 1st March, 2002 [G.S.R. 143(E), dated the 1st March 2002], and were last amended vide notification number 26/2006-CE (NT), dated 28th December, 2006 vide [ G.S.R. 771(E), dated the 28th December, 2006.
exempts excisable goods of the description specified in column (3) of the Table below and falling within the heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table
In exercise of the powers conferred by sub-section (1) of section 5 A 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), sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978
The principal notification was published in the Gazette of India by notification No. 20/2001- Central Excise (N.T.), dated the 30th April, 2001,vide G.S.R. No. 318 (E), dated the 30th April, 2001 and was last amended by notification No. 7/2002-Central Excise (N.T.) dated the 1st March, 2002, vide number G.S.R. 146 (E), dated the 1st March, 2002.
The principal notification No. 2/2006-Central Excise (N.T.) dated the 1st March,2006 was published in the Gazette of India, vide number G.S.R. 113 (E) dated the 1st March,2006 and was last amended vide notification No. 24/2006-Central Excise (N.T.)
In exercise of the powers conferred by sub-section (1) of section 5 of the Central Excise Tariff Act, 1985 (5 of 1986), the Central Government, on being satisfied that it is necessary so to do in the public interest, hereby makes the following amendments in the First Schedule to the Central Excise Tariff Act, 1985.
The principal rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002,[ GSR 143 (E), dated the 1st March, 2002], and were last amended vide notification No.18/2006-Central Excise (N.T.), dated the 30th September, 2006, vide [GSR 607(E), dated the 30th September, 2006.
The principal Notification No.6/2006-Central Excise dated the 1st March, 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006 and was last amended vide Notification No. 46/2006-Central Excise, dated the 28h November, 2006 which was published in the Gazete of India, Extraordinary, vide number G.S.R. 727(E), dated the 28th November, 2006.
3. In this context, it may be pointed out that the “Refund” envisaged in the notifications is not on account of any excess payment of excise duty by the manufacturers, but is basically designed to give effect to the exemption. In other words, the mechanism has been adopted to operationalize the exemption envisaged in these two notifications. In view of this aspect of the matter, the provisions of Section 11B of the Central Excise Act, 1944 would not apply in the case of these notifications
I am directed to say that references have been received from field formation seeking clarification as to whether ready to eat packaged food items like namkeen, bhujia etc. are eligible for full exemption or are liable to 8% excise duty under notification No. 3/2006-CE dated 1.3.2006. Sr. No. 29 and Sr. No.30 of the notification No. 3/2006-CE
