3rd July, 2002
Notification No. 37/2002-Central Excise
WHEREAS the Central Government in exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance)
Act, 1957 (58 of 1957) has issued notification Nos. 14/2002-Central Excise, dated the 1
st
March, 2002 and 15/2002-Central
Excise, dated the 1
st
March, 2002 [G.S.R. 135 (E), dated the 1
st
March, 2002 and 136(E), dated the 1
st
March, 2002] both
published in the Gazette of India, Part II, Section 3, Sub-section (i) dated the 1
st
March, 2002;
AND WHEREAS, the Central Government considers it necessary and expedient so to do for the purpose of clarifying the
scope and applicability of the said notification to insert explanation in each of the said notifications;
NOW,THEREFORE, in exercise of the powers conferred by sub-section (2A) of section 5A of the said Central Excise Act, the
Central Government, hereby directs that each of the said notifications of the Government of India, in the Ministry of Finance
(Department of Revenue), specified in column (2) of the Table hereto annexed, shall be further amended, in the manner
specified in the corresponding entry in column (3) of the said Table namely:-
Table
S.No.
Notification
No. and
date
Amendment
(1) (2) (3)
1.
14/2002-
Central
Excise,
dated the
1st March,
2002
In the said notification, after Explanation VI, the following shall be inserted, namely :-
' Explanation VII.-In this notification,-
(1) for the removal of doubt, it is hereby clarified that in Explanation II and in condition Nos.1 and 2
specified below the Table, the expression "textile yarns" is intended to include therein "textile fibres" also:
(2) for the purposes of the exemption to processed textile fabrics, specified in the Table against any of the
S.Nos. 3,4,6,7,8,13 and 16, manufactured by a composite mill (i.e., a manufacturer engaged in processing
of fabrics along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within
the same factory), or by a manufacturer engaged in processing of fabrics along with weaving or knitting or
corchetting of fabrics within the same factory, the condition specified in column (5) against each of the said
respective S.Nos. is intended to have been satisfied if the said processed fabrics are manufactured from
textile fibres or yarns, as the case may be, on which the appropriate duty of excise leviable under the First
or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in
force or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975, as the case
may be, has been paid;
(3) this Explanation shall have effect as if it had always been the part of this notification.'.
2.
15/2002-
Central
Excise,
dated the
1st March,
2002
In the said notification, after Explanation III, the following shall be inserted, namely:-
' Explanation IV.-In this notification,-
(1) for the removal of doubt, it is hereby clarified that in Explanation I and in condition Nos. 1 and 2
specified below the Table, the expression "textile yarns" is intended to include therein "textile fibres" also;
(2) for the purposes of the exemption to processed textile fabrics, specified in the Table against any of the
S.Nos. 3, 6, 9, 10 and 13, manufactured by a composite mill (i.e., a manufacturer engaged in processing of
fabrics along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the
same factory), or by a manufacturer engaged in processing of fabrics along with weaving or knitting or
crocheting of fabrics within the same factory, the condition specified in column (5) against each of the said
respective S.Nos. is intended to have been satisfied if the said processed fabrics are manufactured form
textile fibres or yarns, as the case may be, on which the appropriate duty of excise leviable under the First
or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in
force or the additional duty of customs leviable under section 3 of the Customs Tairff Act, 1975, as the case
may be, has been paid;
(3) for the purposes of the exemption to goods specified in the Table, in column (3) against S.No.17,
manufactured by a manufacturer engaged in the production of the said goods alongwith processing of
fabrics and weaving or knitting or crocheting of fabrics within the same factory, the condition speicified in
column (5) against the said S.No. is intended to be satisfied if the said goods are manufactured from textile
yarns, on which the appropriate duty of excise leviable under the First or the Second Schedule to the said
Central Excise Tariff Act read with any notification for the time being in force or the additional duty of
customs leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has been paid;
(4) this Explanation shall have effect as if it had always been the part of this notification.'.
G.D.Lohani
Under Secretary to the Government of India
F. No. 357/11/2002-TRU
Note.-
(1) The principal notification No. 14/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 135 (E), dated the 1st March, 2002 and was last amended by notification No. 26/2002-
Central Excise, dated the 27th April, 2002 [G.S.R. 305 (E), dated the 27th April, 2002].
(2) The principal notification No. 15/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 136 (E), dated the 1st March, 2002 and was last amended by notification No. 26/2002-
Central Excise, dated the 27th April, 2002 [G.S.R. 305 (E), dated the 27th April, 2002].
