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6
th
August, 2003
Notification No. 64 / 2003 - 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 in the public interest so to do, hereby makes the following further amendment in the
notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2002-C.E, dated 1
st
March,
2002, namely:-
In the annexure to the said notification, against condition No. 51, for the entries under Column heading "Conditions", the
following entries shall be substituted, namely:-
"
(a)
The manufacturer pays duties of excise at the rate specified under the
First schedule and the Second Schedule read with exemption contained
in any notification of the Government of India in the Ministry of Finance
(Department of Revenue), except for this exemption, in the case of
motor vehicle falling under sub-heading No. 8702.10 or sub-heading
No. 8703.90 of the First Schedule, at the time of clearance of the
vehicle;
(b)
in the case of ambulance, the concessional rate of duty shall apply only
when the ambulance is supplied to-
(1).
hospitals, nursing homes or sanatorium, run by the
Central Government or a State Government or a
Union territory Administration or a local authority,
or are registered as such with any Department of
the Central Government or a State Government or
a Union territory Administration or a local
authority; or
(2). the Indian Red Cross Society;
(c)
the manufacturer takes credit of the amount equal to the amount of duty
paid in excess of that specified under this exemption, in the Account
Current, maintained in terms of Part V of the Excise Manual of
Supplementary Instructions issued by the Central Board of Excise and
Customs and thereafter files a claim for refund of the said amount of
duty before the expiry of six months from the date of payment of duty on
the said motor vehicle, with the Deputy Commissioner of Central Excise
or the Assistant Commissioner of Central Excise, as the case may be,
having jurisdiction, along with the following documents, namely:-
(1).
an intimation that the amount of refund of duty
claimed has been credited by the manufacturer in
his Account Current, also stating the amount of
credit so taken;
(2).
a certificate from an officer authorized by the
concerned State Transport Authority, to the effect
that the said motor vehicle has been registered for
sole use as ambulance or taxi, as the case may be,
within three months , or such extended period not
exceeding a further period of three months as the
said Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as
the case may be, may allow, from the date of
clearance of the said motor vehicle from the factory
of the manufacturer;
(3).
a copy of the document evidencing the payment of
excise duty, as mentioned in paragraph (a) above;
(4).
where the manufacturer has collected an amount,
as representing the duties of excise, in excess of
the duties payable under this exemption from the
buyer, an evidence to the effect that the said
amount has been duly returned to the buyer; and
(5).
where the manufacturer has not collected an
amount, as representing the duties of excise, in
excess of the duties payable under this exemption
from the buyer, a declaration by the manufacturer to
that effect;

(d)
Within seven days of the receipt of the said claim for refund, the Deputy
Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, after such verification, as may be
necessary, shall determine the amount refundable to the manufacturer
and shall intimate the same to the manufacturer. In case the credit taken
by the manufacturer is in excess of the amount so determined, the
manufacturer shall, within five days from the receipt of the said
intimation, reverse the said excess credit from the said Account Current
maintained by him. In case the credit availed is lesser than the amount
of refund determined, the manufacturer shall be eligible to take credit of
the balance amount; and
(e)
The recovery of the credit availed irregularly or availed in excess of the
amount of credit so determined, and not reversed by the manufacturer
within the period specified under paragraph (d ) above, shall be
recovered as if it is a recovery of duty of excise erroneously refunded. In
case such irregular or excess credit is utilized for payment of excise
duty on clearance of excisable goods, the said goods shall be
considered to have been cleared without payment of duty to the extent
of utilization of such irregular or excess credit.".
G. S. Karki
Under Secretary to Government of India
F.No. 261/10/2003-CX
Note.- The principal notification No. 6/2002-Central Excise, dated the 1
st
March, 2002 was published in the Gazette of India
vide number G.S.R. 127 (E), dated the 1
st
March, 2002 and was last amended vide notification No.63/2003-Central Excise,
dated the 31
st
July, 2003, number G.S.R. 618(E), dated the 31st, July, 2003.