TO BE PUBLISHED IN PART II, SECTION 3. SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED
THE 31ST MARCH 2000
11 CHAITRA, 1922(SAKA)
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 3 1st March. 2000
11 Chaitra, 1922 (Saka)
NOTIFICATION
No. 23/2000-Central Excise (N.T), dated 31-3-2000.
In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, (the Central Government 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 below shall be further amended, with effect from 1st April, 2000, in the manner specified in the corresponding entry
in column (3) of the said Table.
TABLE
Sl.No.
Notification
No. and
date
Amendment
(1)(2) (3)
1.
41/94-
Central
Excise
(N.T) dated
-22nd
September,
1994
In the Table, in column (2), clauses (c) and (d) shall be omitted.
2.
42/94-
Central
Excise
(N.T.) dated
the 22nd
September,
1994
(i) In the Explanation IV, for the letter and words "D = Rate of excise duty per chamber of processing factory
in the month in which processed textile fabrics were cleared from such factory for export", the letter and
words "D = Rate of excise duly per chamber of processing factory in the month in which such processed
textile fabrics were manufactured in that factory" shall be substituted;
(ii) for the Table, the following Table shall be substituted, namely: -
TABLE
Sl.NoDescription Extent of rebate
(1)(2) (3)
1.
Malerials (other than materials mentioned in serial numbers
2) used in the manufacture of export goods
Whole
2.
Processed textile fabrics falling under heading Nos. 52.07.
52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14 or
processed fabrics of cotton or man-made fibres, falling
under heading Nos. or sub-heading Nos. 58.01, 58.02,
5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20,
6002.30, 6002.43 or 6002.93 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), on which duty of
excise has been paid under section 3A of the Central Excise
Act, 1944 (1 of 1944)
(a) "monthly average rate of rebate" per
square metre subject (of a maximum of
Rs. 2 per square meter, where
processed textile fabrics are
manufactured in a factory which paid
duty at the rate of Rs. 2 lakh per
chamber per month or at the rate of Rs.
3 lakh per chamber per month with an
option for re-determination of duty, or
(b) "monthly average rate of rebate per
square meter subject to a maximum of
Rs. 2.5 per square metre where
processed textile fabrics are
manufactured in a factory which paid
duty at the rate of Rs. 2.5 lakh per
chamber per month or at the rate of Rs.
3.5 lakh per chamber per month with an
option for re-determination of duty.
3.
50/94-
Central
Excise
(N.T.),
dated the
22nd
September,
1994
In the said notification, for the words, figures and letter "Heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07,
55.11, 55.12, 55.13, 55.14 or processed textile fabrics of cotton or man-made fibres, falling under heading
Nos.58.01, 58.02, 58.06 (except sub-heading No.5806.20), 60.01 or 60.02 (except sub-heading No.
6002.10), of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and on which duty of excise has
been paid under section 3A of the Central Excise Act, 1944 (1 of 1944), non-alloy steel ingots and billets
failing under sub-heading numbers 7206.90 and 7207.90 of the Central Excise Tariff Act, 1985 (5 of 1986),
and non-alloy steel hot re-rolled products falling under sub-heading numbers 7211.11, 7211.19, 7211.30,
7211.52, 7211.59, 7211.60, 7211.92. 7211.99, 7213.90, 7214.90, 7215.90, and 7216.90 of the Central
Excise Tariff Act, 198.5 (5 of 1986)", the words, figures and letter "Heading Nos. 52.07, 52.08,52.09, 54.06,
54.07, 55.11, 55.12, 55.13,55.14,or processed textile fabrics of cotton or man-made fibres, falling under
Heading Nos. or sub-heading Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20,
6002.30, 6002.43 or 6002.93 of the First Schedule to the Central excise Tariff Act, 1985 (5 of 1986)", shall
be substituted.
4.
31/98-
Central
Excise
(N.T.),
dated the
24th
August,
1998
In the said notification,-
(i) in the proviso, clause (ii) shall be omitted;
(ii) in the Explanation, for the letter and words "D = Rate of excise duty per chamber of processing factory in
the month in which processed textile fabrics were cleared from such factory for export", the letter and words
"D = Rate of excise duty per chamber of processing factory in the month in which such processed textile
fabrics were manufactured in that factory" shall be substituted;
(iii) for the table, the following Table shall be substituted, namely: -
TABLE
SI.No.Description Extent of Rebate
(1)(2) (3)
1.
Processed textile fabrics falling heading Nos. 52.07, 52.08,
52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14 or
processed textile fabrics of cotton or man-made fibres,
falling under heading Nos. or sub-heading Nos. 58.01,
58.02, 5806.10, 5806.40, 6001.12,6001.22,
6001.92,6002.20 6002.30, 6002.43, 6002.93 or of the
First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), on which duty of excise has been paid under section
3A of the Central Excise Act. 1944(1 of 1944)
(a) "monthly average rate of rebate" per
square metre subject to a maximum of
Rs. 2 per square metre where
processed textile fabrics are
manufactured in a factory which paid
duty at the rate of Rs. 2 lakh per
chamber per month or at the rate of Rs.
3 lakh per chamber per month with an
option for re-determination of duty, or
(b) "monthly average rate of rebate" per
square metre subject to a maximum of
Rs. 2.5 per square metre where
processed textile fabrics are
manufactured in a factory which paid
duty at the rate of Rs. 2.5 lakh per
chamber per month or at the rate of Rs.
3.5 lakh per chamber per month with an
option for re-determination of duty.".
5.
33/98-
Central
Excise
(N.T.),
dated the
24th
August,
1998
(i) In the Explanation for the letter and words "D = Rule of excise duty per chamber of processing factory in
the month in which processed textile fabrics were cleared from such factory for export", the letter and words
"D = Rate of excise duty per chamber of processing factory in the month in which such processed textile
fabrics were manufactured in that factory shall be substituted;
(ii) for the Table, the following Table shall be substituted, namely: -
TABLE
Sl.No.Description Extent of rebate
(1)(2) (3)
1.
Processed textile fabrics falling under heading Nos. 52.07,
52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13, 55.14, or
processed textile fabrics of cotton or man-made fibres,
falling under heading Nos. or sub-heading Nos. 58.01,
58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92,
6002.20, 6002.30, 6002.43 or 6002.93 of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), on which
duty of excise has been paid under section 3 A of the
Central Excise Act, 1944 (1 of 1944)
(a) "monthly average rate of rebate" per
square metre subject to a maximum of
Rs. 2 per square metre where
processed textile fabrics are
manufactured in a factory which paid
duty at the rate of Rs. 2 lakh per
chamber per month or at the rate of Rs.
3 lakh per chamber per month with an
option for re- determination of duty; or
(b) "monthly average rate of rebate" per
square metre subject to a maximum of
Rs. 2.5 per square metre where
processed textile fabrics are
manufactured in a factory which paid
duly at the rate of Rs. 2.5 lakh per
chamber per month or at the rate of Rs.
3.5 lakh per chamber per month with an
option for the re-determination of duty."
(P.K. Sinha)
Under Secretary to the Government of India
F.No.209/15/2000-CX.6
Footnote:
(1) Notification No.3 1/98-Ccnlral Excise (N.T.), dated 24th August, 1998 was published in the Gazette, of India vide GSR
516(E), dated 24th August, 1998 and was last amended vide notification No. 1 1/99-Central Excise (N.T) dated 16th February ,
1999 [GSR 112(H), dated 16"" February, 1999];
(2) Notification No.42/94-Central Excise (N.T.), dated 22nd September, 1994 was published in the Gazette of India vide GSR
701(E), dated 22"d September, 1994 and was last amended vide notification No.l2/99-Centra! Excise (N.T), dated I6th
February, 1999 [GSR 113(E), dated 16"" February, 1999];
(3) Notification No.33/98-Central Excise (N.T.), dated 24th August, 1998 was published in the Gazette of India vide GSR
518(E), dated 24"" August, 1998 and was last amended vide notification No.13/99-Central Excise (N.T), dated 16" February,
1999 [GSR 114(E), dated 16"" February, 1999];
(4) Notification Nos.41/94-Central Excise (N.T.) dated 22nd September, 1994 was published in the Gazette of India vide GSR
709(E) dated 22nd September, 1994 and was last amended vide notification No.14/99-Central Excise (N.T), dated 16th
February, 1999 [GSR 115(E), dated 16th February, 1999].
(5).Notification No-50/94-Central Excise (N.T.), dated 22nd September, 1994 was published in the Gazette of India vide GSR
709(E) dated 22nd September, 1994 and was last amended vide notification No.14/99-Central Excise (N.T), dated February,
1999 [GSR 115(E), dated 16th February, 1999].
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