This notification further amends notification No. 6/2000-Central Excise 1-3-2000.
31
st
March, 2000
Notification No. 29/2000-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 necessary in the public interest so to do, hereby makes the following further amendments,
on and from the 1
st
day of April 2000, in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 6/2000-Central Excise, dated the 1
st
March, 2000, namely:-
In the said notification,-
1. in the Table,-
(i) against S.No. 72, for the entry in column (3), the following entry shall be substituted, namely:-
"Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.25, 84.29 and 84.30
and motor vehicles".
(ii) after serial number 72 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
"72A.
4012.11,4.12.19,
or 4013.90
Tubes and flaps supplies to a manufacturer of tyres for further supply for use in the manufacture
of machinery falling under heading Nos. 84.26,84.27.84.28,84.29 and 84.30, and motor
vehicles
--Nil5"
(iii) against S. No. 88, for the entry in column (3), the following entry shall be substituted, namely:-
"Woven fabrics of wool, if no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944, has been availed";
(iv) against S.No. 109, for the entry in column (3), the following entry shall be substituted, namely:-
"The following goods, if no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944, has been availed, namely:-
1. woven fabrics of flax;
2. woven fabrics of ramie";
(v) against S. No. 119, for the entry in column (3), the following entry shall be substituted, namely:-
"Monofilament of high density polyethylene or polypropylene, if no credit under rule 57AB or rule 57AK of the Central Excise
Rules, 1944, has been availed";
(vi) against S.No. 153, for the entry in column (3), the following entry shall be substituted, namely:-
"Fabrics not subjected to any processes, of wool or of fine animal hair, or of other textile material (other than cotton or man-
made fibre or jute) if no credit on inputs under rule 57AB or rule 57AK of the Central Excise Rules, 1944, has been availed";
(vii) against S.No. 159, for the entry in column (3), the following entry shall be substituted, namely:-
"Rubberized textile fabrics, if no credit on inputs under rule 57AB or rule 57AK of the Central Excise Rules, 1944, has been
availed";
(viii) against S.No. 164, for the entry in column (3), the following entry shall be substituted, namely:-
"All goods in, or in relation to, the manufacture of which any process is ordinarily carried in with the aid of power (other than
goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man-made fibre) not subjected to any
further process, provided no credit under rule 57AB or 57AK of the Central Excise Rules, 1944, has been availed.";
(ix) for serial number 241 and the entries relating thereto, the following shall be substituted, namely:-
(1)(2) (3) (4)(5)(6)
24191
(i) Watches and Clocks falling under heading Nos.91.01,91.02,91.03, and 91.05 of retail sale price not
exceeding Rs.500/- per piece.
Nil--
(ii) Parts and components falling under heading Nos. 91.08,91.09,91.10,91.11,91.12,91.13 and 91.14, used in
the manufacture of watches and clocks specified at (i) above
Nil-5
Explanation,-For the purposes of this exemption, "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 the sole consideration for such
sale.
(b) in the Annexure,-
1. in condition No. 2 for the words, figures and letters "rule 57A or 57B" the words figures and letters rule 57AB or 57AK"
shall be substituted,
2. in condition No. 15, for clause (2), the following shall be substituted, namely:-
"(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2000-Central Excise dated
the 1
st
March, 2000 and No. 9/2000-Central Excise dated the 1
st
March, 2000";
1. in condition No. 17A, for clause (ii), the following clause shall be substituted, namely:-
"(ii) no credit of duty paid on inputs has been taken under rule 57AB or 57AK of the Central Excise Rules, 1944.";
1. in condition No. 21, in clause (iii), for the words, figures and letters "rule 57A or 57B or 57Q", the words, figures and
letters "rule 57AB or 57AK" shall be substituted;
2. in condition No. 22, in clause (ii), for the words, fugures and letters "rule 57A or 57B or 57Q", the words, figures and
letters "rule 57AB or 57AK" shall be substituted;
3. for condition No. 27 following condition shall be substituted, namely:-
"If no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been taken.";
4. in condition No. 28, for clause (I) following shall be substituted, namely:
"(I) no credit under rule 57AB or 57AK of the Central Excise Rules, 1944, has been taken; and";
5. in condition No. 29, for clause (I) following shall be substituted, namely:-
"(i) no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been taken; and";
6. in condition No. 36, for clause (a) following shall be substituted, namely:-
"(a) no credit of duty paid on inputs under rule 57AB or 57AK of the Central Excise Rules, 1944 has been taken";
7. in condition No. 36, for clause (a) following shall be substituted, namely:-
"(a) no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been taken; and";
8. in condition No. 46, for the words, figures and letters "rule 57A or rule 57B", the words, figures and letters "rule 57AB or
57AK" shall be substituted;
9. for condition No. 48, following condition shall be substituted, namely:-
"If no credit of duty paid on the chassis has been taken under rule 57AB or 57AK of the Central Excise Rules,
1944.";
10. for condition No. 49, following condition shall be substituted, namely:-
"If no credit of duty paid on the chassis and compressor has been taken under rule 57AB or 57AK of the Central Excise Rules,
1944.";
