Notification
No. 4/2011-Central Excise
New Delhi, the 1
st
March, 2011
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. 4/2006-Central Excise, dated the 1
st
March, 2006 , published in the Gazette of
India, Extraordinary, vide number G.S.R. 94(E), dated the 1
st
March, 2006, namely:-
In the said notification,-
(I) for the letters “Rs.”, wherever they occur, the symbol “`” shall be substituted;
(II) in the Table, -
(i) in column (4), for the entry “4%” wherever it occurs, the entry “5%” shall be
substituted;
(ii) against S.No. 1, in column (4),-
(a). for the entry relating to item (i) of column (3), the entry “10%” shall be
substituted;
(b). for the entry relating to item (ii) of column (3), the entry “10%+ ` 30 per
tonne” shall be substituted;
(iii) against S.No. 1A, in column (4),-
(a). for the entry relating to item (i) of column (3), the entry “10%+ ` 80 per
tonne” shall be substituted;
(b). for the entry relating to item (ii) of column (3), the entry “10%+ ` 160” shall
be substituted;
(iv) S. No. 1B, and the entries relating thereto shall be omitted;
(v) against S. No. 1C,-
(a). in the entry in column (3), the words and figures “ not covered in S.No.1B,”
shall be omitted;
(b). in the entry in column (3), in the Explanation, for the letters, figures and word
“S.Nos. 1, 1A, 1B and 1C”, the letters, figures and word “S.Nos. 1, 1A and
1C” shall be substituted;
(c). for the entry in column (4), the entry “10%” shall be substituted;
(vi) against S. No. 1D, for the entry in column (4), the entry “10%+ ` 200 per tonne” shall
be substituted;
(vii) S. No.5 and the entries relating thereto shall be omitted;
(viii) S. No. 37 and the entries relating thereto shall be omitted;
(ix) S. No. 45 and the entries relating thereto shall be omitted;
(x) S. No. 49 and the entries relating thereto shall be omitted;
(xi) S. No. 58 and the entries relating thereto shall be omitted;
(xii) for S. No. 63 and the entries relating thereto, following S. No. and entries shall be
substituted, namely:-
(1) (2) (3) (4) (5)
“63. 31 All goods, other than those which are
clearly not to be used in the
manufacture of other fertilizers,
whether directly or through the stage
of an intermediate product.
Nil -”;
(xiii) after S.No.64 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely:-
(1) (2) (3) (4) (5)
“64A. 32029030 Enzymatic preparations for pre-
tanning
Nil -”;
(xiv) S. Nos. 68, 69 and 69A and the entries relating thereto shall be omitted;
(xv) after S. No.73 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely:-
(1) (2) (3) (4) (5)
“73A. 37 Colour unexposed cinematographic
film in jumbo rolls of 400 feet and
1000 feet
Nil -”;
(xvi) S.Nos.76 and 77and the entries relating thereto shall be omitted ;
(xvii) against S. No. 78, in column (3), in the Explanation, the words, “a free trade zone, a
special economic zone or” shall be omitted;
(xviii) S.No.79 and the entries relating thereto shall be omitted;
(xix) S.No.81 and the entries relating thereto shall be omitted;
(xx) S.No.86A and the entries relating thereto shall be omitted;
(xxi) S.No.87A and the entries relating thereto shall be omitted;
(xxii) S.No.90 and the entries relating thereto shall be omitted;
(xxiii) S.Nos.96B, 96C and 96D and the entries relating thereto shall be omitted;
(xxiv) against S. No. 96E, in the entry in column (3), after the word “ paperboard”, the
words “whether or not pasted with duplex sheets on the outer surface” shall be
inserted;
(xxv) after S. No. 97 and the entries relating thereto, the following S. No. and entries shall
be inserted, namely:-
(1) (2) (3) (4) (5)
“98. 4806 20 00 All goods 5% -
4806 40 10
99. 4818 Letter envelops, Inland letter cards
and Post cards of Department of
Posts, government of India
Nil
-”;
(xxvi) S.No.97 and the entries relating thereto shall be omitted;
(III) in the Annexure,
(i) against Condition No.1, in the entry against item (ii) ,—
(a). in sub-item (a) for the letters, figures and words “`350 per tonne”, the letters,
figures and words “10%+ ` 80 per tonne” shall be substituted;
(b). in sub-item (b), for the letters, figures and words “`400 per tonne” the
letters, figures and words “10%” shall be substituted;
(c). in sub-item (c), for the letters, figures and words “`600 per tonne” the letters,
figures and words “10%+ ` 160 per tonne” shall be substituted;
(ii) Condition No.8 and the entries relating thereto shall be omitted;
(iii)Condition No.10 and the entries relating thereto shall be omitted.
Note.- The principal notification number 4/2006-Central Excise, dated the 1
st
March, 2006
was published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st
March, 2006, and last amended vide notification No. 20/2010-Central Excise, dated the 29
th
April, 2010, published vide number G.S.R. 356 (E), dated the 29
th
April, 2010.