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I am directed to invite your attention to Board’s Circular No. 44/89-CX.3, dated 19.7.1989, wherein the field formations were instructed that no central excise duty is to be paid on prilled ammonium nitrate obtained from melt ammonium nitrate, and that no modvat of such duty, even if paid is to be allowed, in pursuance of Tribunal’s order in case of M/s. Anil Chemicals Pvt. Ltd. [1985 (21) ELT.889(T)].
: The principal rules were published in the Gazette of India, Extraordinary vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, vide GSR 600 (E), dated the 10th September 2004, and were last amended vide notification No.10/2007-Central Excise (N.T.), dated the 1st March, 2007, vide G.S.R.150(E), dated the 1st March, 2007.
The principal notification No. 42/2001-CE(NT) dated 26th June, 2001 was published in the Gazette of India, Extraordinary, vide number G.S.R. 471(E) dated the 26th June, 2001 and was last amended vide notification No.15/2005-Central Excise (N.T.), dated the 1st March, 2005 vide number G.S.R. 144(E), dated the 1st March, 2005.
he principal notification No. 19/2004-CE(NT), dated the 6th September, 2004 was published in the Gazette of India, Extraordinary, vide number G.S.R. 570(E) dated the 6th September, 2004 and was last amended vide notification No.15/2005-Central Excise (N.T.), dated the 1st March, 2005 vide number G.S.R. 144(E), dated the 1st March, 2005.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006 and was last amended by notification No.06/2007-Customs, dated the 1st March, 2007 which was published in the Gazette of India, Extraordinary vide number G.S.R. 135(E), dated the 1st March, 2007.
In exercise of the powers conferred by section 37 read with sub-section (1) and (3) of section 23C and sub-section (7) of section 23D of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to further amend the Central Excise (Advance Rulings) Rules, 2002, namely.
In exercise of the powers conferred by sub-section (2) of section 3 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.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sections 91 and 93 of the Finance (No.2) Act, 2004 (23 of 2004), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the First Schedule to the Central Excise Tariff Act
Power to condone failure to apply for special procedure. – Notwithstanding anything contained in this notification, the Additional Commissioner, or as the case may be, the Joint Commissioner of Central Excise may, at his discretion, for reasons to be recorded in writing, and subject to such conditions as he may deem fit, apply the provisions contained in this notification to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition laid down in this notification.
The principal notification No.10/97-Central Excise, dated the 1st March, 1997 was published in the Gazette of India vide number G.S .R. 116(E), dated the 1st March, 1997.
