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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 247 /2001
Government of India,
Ministry of Finance, Department of Revenue, New Delhi, Notification
No.20/2001-C.Ex. vide F.No. B-4/6/2001-TRU dated 30.04.201, is reproduced below
for the guidance of the importers, clearing agents and trading public.
Sd/-
C16/34/2001-AP (PORT) (S.
SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. Dy. COMMISSIONER OF CUSTOMS
(APPG)
DATE: 22.10.2001
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Notification
No. 20 /2001-Central Excise
G.S.R. (E)- In pursuance of rule 96ZNC of the
Central Excise Rules, 1944, the Central Government, hereby fixes the rate of
excise duty on processed textile fabrics falling under heading Nos. 52.07,
52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 or 55.14, or processed textile
fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading
Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20,
6002.30, 6002.43, or 6002.93 (hereinafter referred to as the "said
goods"), of the First Schedule to the Central Excise Tariff Act, 1985 (5
of 1986), manufactured or produced by an independent textile processor exclusively
with the aid of a hot-air stenter (hereinafter referred to as "independent
textile processor") as-
a.
in the case of a processing factory whose average value of
processed fabric is upto and including Rs. 30 per sq. mtr., Rs. 2.5 lakhs per
chamber per stentor per month; and
b.
in the case of a processing factory whose average value of
processed fabric exceeds Rs. 30 per sq. mtr., Rs. 3 lakhs per chamber per
stentor per month, installed in the processing factory, irrespective of whether
such stentor or chamber is in use or not, or is in working condition or not.
2. For the purpose of payment of
duty of excise,-
i.
in the case of an existing processing factory of an
independent textile processor, the number of chambers of the hot air stentor installed
in such processing factory as on 1st March, 2001 or 1st May, 2001, whichever is
higher , shall be taken into account;
ii.
in the case of new processing factory coming into existence
after 1st May, 2001, the number of chambers of the hot air stentor installed in
such processing factory as on the date of making the application under rule
96ZNA of the said rules shall be taken into account,
subject to the other provisions
contained hereinafter.
3. The
average value of the said goods (per square meter) for the factory of the
independent textile processor shall be arrived at by dividing the total value
of the said goods cleared from the said factory in the immediately preceding
financial year by the total quantity of the said goods cleared during that preceding
financial year.
Provided
that where the said goods are manufactured or produced by a new unit or a
closed unit of such factory for which the average value as specified above
cannot be calculated, the average value of such goods shall be declared by the
independent textile processor at the time of making the application under rule
96ZNA; however, the amount of duty payable on the said goods shall be re-worked
at the end of the financial year on the basis of actual average value of the
said goods manufactured or produced in that financial year.
4. The
duty levied and collected on the said goods shall be the aggregate of the duty
leviable under the Central Excise Act, 1944 (1of 1944) and the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and shall
be apportioned in the ratio of 1:1 between the duty leviable under both the
aforesaid Acts.
5. In case
the independent textile processor proposes to make any change in the installed
machinery or any part thereof which tends to change the number of chambers in
the hot-air stenters installed in his factory, he shall intimate, about the
proposed change, to the Commissioner of Central Excise in writing, with a copy
to the Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, one month in advance of such proposed
change, and shall obtain the written approval of the Commissioner of Central
Excise before making such change, whereafter the Commissioner of Central Excise
shall determine the date from which the change in the number of chambers shall
be deemed to be effective:
Provided
that where any change in the installed machinery or any part thereof during a
financial year results in the reduction in the number of chambers in a hot-air
stentor or in the number of hot-air stentors, installed in the processing
factory, no account of such reduction shall be taken into account for computing
the duty payable under this notification during that financial year and the
duty of excise shall be payable during that financial year as if no such
reduction in the number of chambers or hot air stentors had taken place.
6. For the purposes of this
notification,-
(a) a chamber
(of a hot-air stenter), having a rail length of upto 3.05 meter on each side,
installed in the factory of the independent textile processor shall be
construed as one chamber and any fraction exceeding such rail length of any
such chamber shall be computed on a pro rata basis;
(b) a
float drying machine or any other equipment, except the galleries, of a length
3.05 meters installed in or attached to a stenter for aiding the process of
heat-setting or drying of the fabrics shall be deemed to be one chamber of a
stenter and any fraction of such length shall be computed on a pro rata
basis.
7. This
notification shall come into force on the 1st day of May, 2001.
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