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NOTIFICATION New Delhi, the 1
st
March, 2007
No.3/2007-Central Excise 10 Phalguna, 1928 (Saka)


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, on 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. 3/2006-
Central Excise, dated the 1
st
March, 2006 which was published in the Gazette of India,
Extraordinary, vide number G.S.R. 93(E), dated the 1
st
March, 2006, namely:-
In the said notification,-
(A) in the Table,-
(i) after S.No.18 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-
(1) (2) (3) (4) (5)
“18A. 1905 31 00 or
1905 90 20
Biscuits cleared in packaged form, with per kg.
retail sale price equivalent not exceeding Rs.50.
Explanation 1- “Retail sale price” means the
maximum price at which the excisable goods in
packaged form may be sold to the ultimate
consumer and includes all taxes, local or
otherwise, freight, transport charges,
commission payable to dealers, and all charges
towards advertisement, delivery, packing,
forwarding and the like, as the case may be, and
the price is sole consideration for such sale.
Explanation 2- “per kg. retail sale price
equivalent” shall be calculated in the following
manner, namely:-
If the package contains X gm of biscuits and the
declared retail sale price on it is Rs. Y, then the
per kg. retail sale price equivalent =( Y*1000
)
X
Illustration:- If the package contains 50gm of
biscuits and the declared retail sale price on it is
Rs.2, then per kg. retail sale price equivalent =
Rs. (2*1000
) = Rs. 40.
50
Nil -”;

(ii) against S.No.28, for the entry in column (3), the entry “Texturised Vegetable Proteins (Soya
bari)” shall be substituted;
(iii) after S.No. 29 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-
(1) (2) (3) (4) (5)
“29A. 2106 90 20 All goods 16% -”;
(iv) after S.No. 30 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-

(1) (2) (3) (4) (5)
“30A. 2106 90 All kinds of food mixes, including instant food
mixes
Nil -”;
(v) against S.No.36, for the entry in column (5), the entry “2” shall be substituted;
(vi) against S.No.37, for the entry in column (4), the entry “Rs.10 per thousand” shall be
substituted;
(vii) against S.No.38, for the entry in column (4), the entry “Rs.22 per thousand” shall be
substituted; and
(B) in the Annexure, after Condition No. 1 and the entry relating thereto, the following condition
shall be inserted, namely,-


Condition
No.
Conditions
“2. The exemption contained in this notification shall apply subject to the condition that
the manufacturer of biris, files a declaration in the format given below before the
30
th
day of April in each financial year with the jurisdictional Deputy Commissioner
of Central Excise or Assistant Commissioner of Central Excise, as the case may be.
Provided that the declaration for the financial year 2006-2007 shall be filed on or
before the 31
st
day of March, 2007.
Format

Declaration to be filed by a manufacturer of biris availing benefit of exemption from
excise duty under S.No. 36 of the Notification no. 3/2006-Central Excise dated 1
st
of
March, 2006
1. Name and Address of the manufacturer.
2. PAN
3. Details of manufacturing processes undertaken by the manufacturer along
with the address of premises where such activities are carried out.
Address of the premises Processes being undertaken

4. (a) Whether any process of manufacture of biris is undertaken by job worker
(such as rolling of biris) Y/N
(b) If yes, the name and address of job-worker, processes undertaken by
them, and the quantity of biris in relation to which such processes have been
carried out in the previous financial year.
Name and address of
the job worker
Nature of processes
undertaken
Quantity of Biris

5. Total quantity of biris manufactured and cleared in the previous financial
year by the manufacturer.
I hereby declare that the information given in above is true, correct and complete in
every respect.
(Signature and name of the Assessee or authorized signatory)
Place:
Date: ”.

[F.No.334/1/2007-TRU]


(S.Bajaj)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide
number G.S.R.93(E), dated the 1st March, 2006, and was last amended by notification No.
48/2006-Central Excise, dated the 30
th
December, 2006 and published vide number
G.S.R.804(E), dated the 30
th
December, 2006.