21
st
January , 2004
Notification No. 9/2004 - Central Excise
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 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-
section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments
in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2001- Central Excise,
dated the 31
st
July, 2001, namely:-
In the said notification,-
(1). in condition ( i ) to para 3, for the figures, letters and words "31
st
day of July, 2004", the figures, letters and words "31
st
day of December, 2004", shall be substituted.
(2). in the Explanation I , for clause (ii), the following shall be substituted, namely:-
"(ii) the expression "set up on or after the date of publication of this notification in the Official Gazette but not later than the 31
st
day of December, 2004" shall mean that,-
(a) any civil construction work on its factory premises and any installation of plant and machinery therein commences only on
or after the date of publication of this notification in the Official Gazette; and
(b) the said civil construction work on its factory premises and installation of plant and machinery therein is completed, and
the unit starts commercial production, not later than the 31
st
day of December, 2004."
G. S.Karki
Under Secretary to the Government of India
F.No . 356/2/2001-TRU
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 39/2001-Central
Excise, dated the 31
st
July, 2001 [ G.S.R.565(E), dated the 31
st
July, 2001] and was last amended by notification no
65/2003-Central Excise, dated the 6
th
August, 2003 [ G.S.R. 639 (E) dated the 6
th
August, 2003 ]