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Circular No. 573/10/2001-CX As you are aware, there has been a long dispute in regard to classification of D-oiled rice bran extraction, niger seed extraction of topioca chips and sesame seed extractions as animal feed falling under Tariff Heading 21 of the Second Schedule to the Custom Tariff Act, 1975. The core question thus related to the factum of export duty being leviable thereon during the relevant period.
Notification 8/2000-Central Excise dated the 1st March, 2000 was published in the Gazette of India, Extraordinary vide G.S.R 186 (E) dated the 1st March, 2000 and was last amended by notification 6/2001-Central Excise dated the 1st March, 2001 (G.S.R 131 (E) dated the 1st March, 2001.
G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act,1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules,1944
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), number 32/99-Central Excise, dated the 8th July 1999, namely.
Masala’ falling under heading No. 21.06 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99-Central Excise [G.S.R. 508(E)], or No. 33/99-Central Excise[G.S.R. 509(E).
ignature or invented word or any writing which is used in relation to a product, for the purposes of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
the expression “independent processor” means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of cotton or weaving of cotton fabrics;
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, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance.
While exercising the option under condition (i), the manufacturer shall inform in writing to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise with a copy to the Superintendent of Central Excise giving the following particulars, namely.
all goods falling under Chapter 24 of the First Schedule (other than unbranded chewing tobacco and preparations containing chewing tobacco, falling under heading No. 24.04.
