Download Document

English
Notification New Delhi, the 1
st
March, 2011
No. 18/2011-Central Excise

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) (hereinafter referred to as the Act) , the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts perfumes commonly
known as “Attar” falling under Chapter 33 of the Central Excise Tariff Act, 1985 (5 of 1986), when
removed from a premises from where such goods are sold in retail, after being subjected to any of the
processes referred to in Note 5 of the said Chapter from the whole of the duty of excise leviable
thereon subject to the following conditions, namely:-
(i) the manufacturer pays the duty leviable on such goods but for this exemption at the time of
removal of the goods in bulk from his factory on the value at which such goods are sold in
retail to the consumer ;
(ii) he maintains proper account of the quantity of goods removed in bulk from his factory which
are intended for sale in retail after subjecting them to any of the said processes; and
(iii) follows such procedure as may be determined for the purposes of conditions (i) and (ii) by
the jurisdictional Commissioner of Central Excise.

Explanation.- For the purposes of this notification, the value for purposes of payment of duty under
condition (i) shall be −
(a) the value declared in terms of section 4A of the Act read with notifications issued thereunder
where the retail sale price is affixed on the product; or
(b) deemed to be the price at which such goods are sold in retail at the time nearest to the time of
removal of the goods in bulk from the factory, in any other cases.
notifications no 18 2011 ce | iKargos