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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
Government of India,
Ministry of Finance, Department of Revenue, New Delhi, Corrg. to Notification
No.27/2001-C.Ex. vide F.No.B-10/1/2001-TRU dated 11.5.2001, is reproduced below
for the guidance of the importers, clearing agents and trading staff.
C16/43/2001-AP (PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMISSIONER OF CUSTOMS (APPG)
DATE: 28.11.2001
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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) read with sub-section
(3) of section 136 of the Finance Act, 2001 (14 of 2001) and in supersession of
the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.13/2001-Central Excise, dated the 1st March,2001, published in
the Gazette of India,
Extraordinary,vide number G.S.R.138(E) dated the 1st March,2001, the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts ‘Pan Massala’ falling under heading No.21.06 of the
First Schedule to the Central Excise Tariff Act,1985(5 of 1986) and cleared
under the notification of the Government of India in the Ministry of
Finance(Department of Revenue) No.32/99-Central Excise (G.S.R.508(E)), or
No.33/99-Central Excise(G.S.R.509(E)), both dated 8th July, 1999, as
the case may be, from so much of the National Calamity Contingent duty leviable thereon under sub-section (1) of
section 136 of the said Finance Act as is equivalent to the amount of duty paid
by the manufacturer of goods from the account current maintained under rule 9,
read with rule 173G, of the Central Excise Rules,1944.
2. This exemption
shall be given effect to in the same manner as the exemption contained in
either of the said notifications under which the goods are cleared.
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