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Notification No- 05/2006-CE dated 1.3.2006- Central Government exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or 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, from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table subject to the relevant conditions specified in the Annexure to this notification, and the Condition number of which is referred to in the corresponding entry in column (5) of the Table aforesaid.
G.S.R. (E).- 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 exempts excisable goods of the description specified in column (3) of the Table below read with the relevant List appended hereto, as the case.
For the purposes of this notification, ‘brand name’ means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person.
In exercie 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.
subsequently amended by notification No.96/95-Central Excise, dated the 26th May, 1995 [G.S.R. 433(E), dated the 26th May, 1995], 116/95-Central Excise, dated the 13th November, 1995 [G.S.R. 738(E), dated the 13th November, 1995], 1/96-Central Excise, dated the 1st January, 1996 [G.S.R. 3(E), dated the 1st January, 1996]
I am directed to say that certain references have been received from field formations raising doubts over prospective implementation of the orders relating to classification, valuation or other matters having recurring revenue implications when a stay has been granted against recovery by Commissioner (Appeals) or Tribunal.
The principal notification No. 14/2002-Central Excise (N.T.), dated the 8th March, 2002 was published vide number G.S.R. 182 (E), dated the 8th March, 2002 and was last amended by notification No. 1/2005-Central Excise (N.T.), dated the 4th January, 2005, vide number G.S.R. 6 E), dated the 4th January, 2005.
Form and manner of application. -(1) An applicant may, either before or after institution of prosecution, make an application under sub-section 2 of section 9A in the form appended to these rules, to the Compounding authority to compound the offence
The principal notification 33/2005-Central Excise, dated the 8th September, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 8th September, 2005 vide number G.S.R. 570(E), dated the 8th September, 2005.
In the said notification, in the Table, against S.No. 256, for the entry in column (3), the entry “Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely.
