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30 th April, 2001
Notification No. 23/ 2001-Central Excise
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.
(G.D.Lohani)
Under Secretary to the Government of India
F.No B-4/5/2001-TRU
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