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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
Government of India, Ministry of
Finance, Department of Revenue, New Delhi, Notification No.23/2001-C EX vide F.No
B-4/5/2001-TRU dated 30.04.2001, is reproduced below for the guidance of
the importers, clearing agents and trading public.
Sd/-
C16/33/2001-AP (PORT)
(S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. Dy. COMMISSIONER OF CUSTOMS
(APPG)
DATE: 05.11.2001
Notification
No. 23/ 2001-Central Excise
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, being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the
Government of India, in the Ministry of Finance (Department of Revenue)
specified in column (2) of the Table hereto annexed , shall be amended, in the
manner specified in the corresponding entry in column (3) of the said Table.
TABLE
|
S.No |
Notification
No. and date |
Amendment |
|
(1) |
(2) |
(3) |
|
1. |
8/2001-Central Excise, dated the
1st March, 2001 |
In the said notification,- (a) to paragraph 3, the
following proviso shall be added, namely:- "Provided
that the clearances for home consumption of goods, whether on payment of duty
or otherwise, falling under Chapter 62 of the said First Schedule, between
1st April, 2001 and 30th April, 2001 (both days inclusive) shall be taken
into account while computing the aggregate value of clearances at nil rate of
duty under Sl No 1 of the said Table for the financial year 2001-2002."; (b ) in
the Explanation, after clause (H), the following clauses shall be
inserted, namely:- ‘ (I)
refund of duty paid on clearances made before the 1st day of May, 2001 on the
ground that such clearances are included in the aggregate value of clearances
under Sl No 1 of the said Table, shall not be admissible; (J) for
the purpose of goods falling under Chapter 62 of the said First Schedule, the
expression "manufacturer" shall include a person who is liable to
pay the duty of excise leviable on such goods under rule 7AA of the said
rules.’ (c ) in
the ANNEXURE, item (xx) shall be omitted. |
|
2. |
9/2001-Central Excise, dated the
1st March, 2001 |
In the said notification,- (a) to
paragraph 3, the following proviso shall be added, namely:- "Provided
that the clearances for home consumption of goods, whether on payment of duty
or otherwise, falling under Chapter 62 of the said First Schedule, between
1st April, 2001 and 30th April, 2001 (both days inclusive) shall be taken
into account while computing the aggregate value of clearances at the
concessional rate of sixty per cent. of normal rate of duty under Sl No 1 of
the said Table for the financial year 2001-2002."; (b) in
the Explanation, after clause (H), the following clauses shall be
inserted, namely:- ‘ (I)
refund of the difference of duty paid on clearances made before the 1st day
of May, 2001 and the concessional rate of sixty per cent. of normal rate of
duty, on the ground that such clearances are included in the aggregate value
of clearances under Sl No 1 of the said Table, shall not be admissible; (J) for
the purpose of goods falling under Chapter 62 of the said First Schedule, the
expression "manufacturer" shall include a person who is liable to
pay the duty of excise leviable on such goods under rule 7AA of the said
rules.’ (c ) in
the ANNEXURE, item (xx) shall be omitted. |
2. This notification shall come
into force on the 1st day of May, 2001.
Note:
1)
Notification No. 8/2001-Central Excise dated the 1st March, 2001 was published
in the Gazette of India, Extraordinary, vide, G.S.R. 133 (E) dated the 1st
March, 2001
2) Notification No. 9/2001-Central Excise dated the 1st March, 2001 was published in the Gazette of India, Extraordinary, vide, G.S.R. 134 (E) dated the 1st March, 2001
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