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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3 SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, 3
rd
June, 2009.
Notification No. 13 /2009- Central Excise (N.T.)
G.S.R (E). - Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding
levy of duties of excise (including non-levy thereof) namely, the duties of excise leviable under section 3 of the Central Excise
Act, 1944(1 of 1944), on Agriculture grade Zinc Sulphate ordinarily used as micronutrient falling under Chapter Sub-heading
2833 29 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which was liable to duties of excise but
according to the said practice, the duties of excise were not being levied during the period commencing on the 1
st
day of
January, 2007 and ending with the 8
th
day of October, 2007.
Now, therefore, in exercise of the powers conferred by section 11 C of the Central Excise Act, 1944(1 of 1944), the Central
Government hereby directs that the whole of the duties of excise payable under the aforesaid Act, on such Agriculture grade
Zinc Sulphate ordinarily used as micronutrient but for the said practice, shall not be required to be paid in respect of such
Agriculture grade Zinc Sulphate ordinarily used as micronutrient on which said duty of excise were not being levied during the
period aforesaid, in accordance with the said practice:
Provided that the benefit of this notification shall not be admissible unless the unit claiming the benefit of this notification pays
an amount equivalent to the cenvat credit attributable to inputs and input services used in, or in relation to the manufacture of
said goods:
Provided further that only a manufacturer who has paid the duty on said goods shall be eligible to claim refund under the
provisions of sub-section(2) of section 11 C of the Act, and the refund shall be paid in the following manner, namely:-
(i) the amount of duty paid in cash shall be refunded in cash; and
(ii) the amount of duty paid by utilization of cenvat credit available under the Cenvat Credit Rules, 2004 shall be refunded by
way of taking the said credit.
[F.No. 106/03/2007-CX.3]
(Ashima Bansal)
Under Secretary to the Government of India
notifications no 13 2009 c e nt | iKargos