If made from textile fabrics, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid.
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 following notifications of the Government of India in the Ministry of Finance (Department of Revenue), except as respects things done or omitted to be done before such rescission, namely.
In exercise of the powers conferred by section 3 of the Central Excise Tariff Act, 1985 (5 of 1986) , 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 (Department of Revenue) No. 1/2002-Central Excise, dated 11th January, 2002 published in the Gazette of India vide G.S.R. 25 (E).
The principal notification No. 13/98-Central Excise, dated the 2nd June, 1998, was published in the Gazette of India, vide number G.S.R. 308 (E), dated the 2nd June, 1998 and was last amended by notification No. 11/2000-Central Excise, dated the 1st March, 2000, G.S.R. 189 (E), dated the 1st March, 2000.
(i) no credit of the duty paid on (a) inputs; or (b) Capital goods exclusively, (ii) used in the manufacture of these goods has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002; and (ii) the duty is paid in cash or through account current.
Provided that nothing contained in this notification shall apply to a manufacturer who has availed the exemption under notification No. 39/2001-Central Excise, dated the 31st July, 2001, published in the Gazette of India vide number G.S.R. 565 (E) dated the 31st July, 2001, in the same financial year.
where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or by a State Industries Corporation, or by a State Small Industries Corporation or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory alone shall be taken into account.
In exercise of the powers conferred by rule 15 of the Central Excise Rules, 2002, the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 34/2001- Central Excise, dated the 28th June, 2001, namel.
From so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as 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.
1st March , 2002 Notification No. 2/2002-Service Tax In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in […]
