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for the purposes of thus exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) the additional duty of excise leviable under the Finance (No. 2) Act, 1998 (21 of 1998) and the special additional excise dutq leviable under section 147 of the Finance Act,
In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance
I am directed to state that the Board has examined the proposal for specifying the jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (Appeals). References have been received to consider specifying the jurisdiction of Chief Commissioners of Central Excise
(1) The principal notification No.56/2002-Central Excise, dated the 14th November, 2002 was published in the Gazette of India, vide number G.S.R. 764 (E), dated the 14th November, 2002 and was last amended by notification No. 79/2003-Central Excise, dated the 22nd December, 2003, [G.S.R. 962 (E), dated the 22nd December, 2003.
I am directed to say that the Board has circulated the views of Development Commissioner (Handicrafts) vide circulars No. 128/39/95-CX dated 25-51995-CX and No 228/114/96-CX dated 19.12.96 about the classification of goods to be classified as “Handicrafts” for availing exemption of excise duty under notification No. 76/86-CX dated 10-2-86. The circular dated 19.12.96 was issued in the light of judgment of the Hon”ble Supreme Court in the case of CCE.,
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification No. 5 /2004-Central Excise, dated the 19 January, 2004 [G.S.R. No. 50 (E), dated the 19 January, 2004.
Notification 9/2004-Central Excise extends the date for setting up factories and completing construction work to December 31, 2004.
Provided that if the investment made under this notification is withdrawn before the expiry of ten years and is not reinvested as mentioned above, the duty which is equal to the amount so withdrawn and not so reinvested, shall be paid by the manufacturer on the date on which the investment is withdrawn
The exemption contained in these notifications is applicable either to the new industrial units or units undertaking substantial expansion by way of increase in installed capacity by not less than 25%.
Notification 7/2004-Central Excise exempts unprocessed fabrics from excise duties when subjected to job work and sent back to the manufacturer.
