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30th October, 2002
Notification No. 53/2002-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 amendment
in the notification of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue), No. 6/2002-Central
Excise, dated the 1st March, 2002, namely:-
In the said notification, in the Annexure, for Condition No. 35 and condition relating thereto, the following shall be substituted,
namely:-
"35. (1) The manufacturer intending to avail this exemption shall, at the beginning of every financial year, or in the case of a new
factory, prior to availing of this exemption, intimate in writing to the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, about the distinctive profile of the goods in respect of which he intends
to avail this exemption;
(2) The manufacturer shall maintain records pertaining to quantity, value and other relevant details relating to procurement and
daily stock account of handloom fabrics alongwith the distinctive profile of the goods made therefrom;
(3) At the time of clearance, the manufacturer shall-
(i) declare in the invoice that these goods have been made out of handloom fabrics; and
(ii) affix a label on these goods declaring that such goods have been made out of handloom fabrics;
(4) The Commissioner of Central Excise shall authorize, an audit team consisting of the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, and an authorized officer of the Textiles
Committee to undertake audit of the records of the manufacturer once in every financial year, sample testing, etc. and the audit
so conducted reveals that these goods have been made out of handloom fabrics.
Explanation .- For the purposes of this condition, the distinctive profile of the goods relates to the broad category to which the
goods belong and does not relate to consignment wise details.
Illustration : Men's shirts, men's kurtas, men's kurta-pyjama set, ladies tops, ladies kurtas and ladies salwar kameez set would
comprise of the distinctive profiles of each of these items separately.".
G.D.Lohani
Under Secretary to the Government of India
F.No. B.4/2/2002-TRU
Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central
Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification No.
51/2002-Central Excise, dated the 1st October, 2002 [G.S.R. No. 672 (E), dated the 1st October, 2002].
notifications no 53 2002 ce | iKargos
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