The Principal Notification was published in the Gazette of India vide notification No. 38/2001-Central Excise (N.T.) dated the 26th June, 2001 [GSR 467 (E), dated the 26th June, 2001] and last amended vide Notification No. 37/2004-CE (N.T.), DT. 05/11/2004.
The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10th September, 2004 and last amended vide notification No. 28/2005-Central Excise (N.T.), dated the 7th June, 2005 and published vide number G.S.R.371(E), dated the 7th June, 2005.
The Principal notification was published in the Gazette of India, Extraordinary, vide notification no.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No.25/2006-Customs (N.T), dated, the1st March, 2006 (S.O.267 (E) dated 1st March, 2006).
The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994,in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944.
Refund of CENVAT credit, – Where any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of,
In exercise of the powers conferred by sub-section (i) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai to act as Commissioner of Customs JNPT, Nhava Sheva, Uran, Raigad, Maharashtra and Commissioner of Customs (Preventive).
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and sub-rule (I) of the rule 3 of Central Excise Rules, 2002, the Central Board of Excise and Customs hereby appoints the Commissioner of Central Excise, Thane II Commissionerate, Navprabhat Chambers, Ranade Road, Dadar (West), Mumbai to act as Commissioner of Customs (Export), Air Cargo Complex, Sahar, Andheri (East) Mumbai and Commissioner of Central Excise.
For the purposes of adjudicating the matters relating to show cause notice pertaining to M/s Vishal Exports Overseas Limited, “Vishal House” Opposite Sales India, Ashram Road, Ahmedabad and Others, issued vide, F.No.DRI/AZU/INV-1/2004, dated the 29th June, 2005, by the Additional Director General, Directorate of Revenue Intelligence, Zonal Unit: Rupen Bungalow, Near Jain Merchant Society, Paldi: Ahmedabad.
For the purposes of this notification, “retail package” means a package containing pan masala which is produced, distributed, displayed, delivered or stored for sale through retail sales agencies or other instrumentalities for consumption by an individual or a group of individuals.
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