he principal notification No.8/2003-Central Excise, dated the 1st March, 2003 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 138(E), dated the 1st March, 2003 and was last amended vide notification No.8/2007- Central Excise, dated the 1st March, 2007 which was published vide number G.S.R. 137 (E), dated the 1st March, 2007.
The First Schedule to the Customs Tariff Act, 1975 (51 of 1975) was substituted by section 3 of the Customs Tariff (Amendment) Act, 2003 ( 25 of 2003). It was further amended by sub-section (1) of section 105 of the Finance Act, 2007 (22 of 2007).
The principal notification No.64/95-Central Excise, dated the 16th March, 1995 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 256(E), dated the 16th March, 1995 and was last amended vide notification No.37/2007- Central Excise, dated the 1st November, 2007 which was published vide number G.S.R. 691 (E), dated the 1st November, 2007.
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. 35/2007-Central Excise, dated the 20th September, 2007, which was published in the Gazette of India, Extraordinary, vide number G.S.R. 610(E), dated the 20th September, 2007.
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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance.
The principal notification No.4/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R.94(E), dated the 1st March, 2006, and was last amended by notification No. 36/2007-Central Excise, dated the 9th October, 2007 published vide number G.S.R. 652(E), dated the 9th October, 2007.
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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance
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 the goods falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985.
For the purposes of this notification, “retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.
-In exercise of the powers conferred by section 37 read with sub-section (4) of section of the Central Excise Act,1944 (1 of 1944), the Central Government hereby makes the following rules, namely.
