27th April, 2002
Notification No. 26/2002-Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-
section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-
section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the 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 amended or further amended, as the case may be, except as respects things done or omitted to be done
before such amendment, in the manner specified in the corresponding entry in column (3) of the said Table.
Table
S.No.
Notification
No. and
date
Amendment
(1) (2) (3)
1.
9/96-Central
Excise,
dated the
23rd July,
1996
In the said notification,-
(I) in the Table,-
(i) against S.No. 13,-
(a) for the entry in column (2), the following shall be substituted, namely:-
"52";
(b) in column (3),-
(i) in the opening paragraph, the words "or man-made fibres" shall be omitted;
(ii) after item (3), the following items shall be inserted, namely:-
"(4) Flanellete raising;
(5) Damping on grey and bleached sorts;
(6) Back filling on grey and bleached sorts; or
(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.";
(ii) after S.No. 13 and the entries relating thereto, the following shall be inserted namely:-
(1)(2) (3) (4)(5)
13A
54 or
55
Woven fabrics of man-made fibres subjected to any one or more of the following
processes, namely:-
(1) Calendering with plain rollers;
(2) Padding, that is to say, application of starch to one or both sides of the fabrics;
(3) Back filling, that is to say, application of starch to one side of the fabrics;
(4) Hydro-extraction, that is to say, mechanically extracting or mechanically sqeezing out
water from the fabric.
Nil1(c)
(iii) after S.No. 31 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)
32.
5801.21,
5801.31,
5802.21
or
5802.51
The following goods, which are exempt from the whole of the duty of excise, vide
notification No. 8/2002-Central Excise, dated the 1st March, 2002, namely:-
(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from
grey unprocessed cotton yarn;
(ii) unprocessed woven pile fabrics of cotton;
(iii) unprocessed woven pile fabrics of man-made fibres;
(iv) unprocessed cotton terry towelling fabrics;
(v) tufted fabrics of cotton or man-made fibres, not subjected to any process.
Nil-
336002.10
All goods which are exempt from the whole of the duty of excise vide notification
No. 8/2002-Central Excise, dated the 1st March, 2002.
Nil -
34
5801.21,
5801.31,
5802.21
or
5802.51
The following goods, which are exempt from so much of the duty of excise as is in
excess of the amount calculated at the rate of sixty per cent. of normal rate of duty
vide notification No. 9/2002-Central Excise, dated the 1st March, 2002, namely:-
(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from
grey unprocessed cotton yarn;
(ii) unprocessed woven pile fabrics of cotton;
(iii) unprocessed woven pile fabrics of man-made fibres;
(iv) unprocessed cotton terry towelling fabrics;
(v) tufted fabrics of cotton or man-made fibres, not subjected to any process.
2.4 per
cent. ad
valorem
-
356002.10
All goods which are exempt from so much of the duty of excise as is in excess of
the amount calculated at the rate of sixty per cent. of normal rate of duty vide
notification No. 9/2002-Central Excise, dated the 1st March, 2002.
2.4 per
cent. ad
valorem
-
(II) against Condition No. 1, for item (b), the following shall be substituted, namely:-
"(b) woven fabrics of cotton, if such fabrics are processed in a factory having facilities (including plant and
equipment) for carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of
knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any
one or more of these processes with the aid of power or steam;
(c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including
plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning
away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose
ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or
more of these processes with the aid of power or steam.";
In the said notification,-
(I) in the Table,-
(a) after S.No. 32 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2)(3)(4)(5)(6)
32A27.10Avgas-Nil-
(b) after S.No. 80 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
80A
4011.10 or
4013.10
Tyres and tubes used in the manufacture of vehicles of heading No. 87.12 Nil-5
80B4013.10
Tubes supplied to a manufacturer of tyres for further supply for use in the
manufacture of vehicles of heading No. 87.12
Nil-5
(c) after S.No. 108 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
108A
52.05 or
52.06
Cotton waste yarn of upto 2 counts manufactured from cotton waste on condenser
card machines, in plain (straight) reel hanks
Nil--
(d) against S.No. 114,-
(i) for the entry in column (2), the following shall be substituted, namely:-
"52";
(ii) in column (3),-
1. in the opening paragraph, the words "or man-made fibres" shall be omitted;
2. after item (3), the following items shall be inserted, namely:-
"(4) Flanellete raising;
(5) Damping on grey and bleached sorts;
(6) Back filling on grey and bleached sorts; or
(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.";
(e) after S.No. 118 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2)(3) (4)(5)(6)
2.
6/2002-
Central
Excise,
dated the
1st March,
2002
118A
54 or
55
Woven fabrics of man-made fibres subjected to any one or more of the following
processes, namely:-
(1) Calendering with plain rollers;
(2) Padding, that is to say, application of starch to one or both sides of the fabrics;
(3) Back filling, that is to say, application of starch to one side of the fabrics;
(4) Hydro-extraction, that is to say, mechanically extracting or mechanically
sqeezing out water from the fabric.
Nil-21(c)
(f) after S.No. 157 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
157A66.01Parts of umbrellas and sun umbrellas Nil--
157B66.02Parts of walking-sticks, seat-sticks, whips, riding-crops and the likeNil--
157C6807.20All goods Nil--
157D6903.10All goods Nil--
(g) after S.No. 179 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
179A7323.90Parts of all goods, other than parts of pressure cookers Nil--
179B7326.19
Forgings and forged products of iron or steel used in the manufacture of parts and
accessories of cycle and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or
95
Nil--
179C7326.21All Goods Nil--
(h) after S.No. 183 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
183A7418.10Parts of all goodsNil--
(i) after S. No. 188 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
188A7615.10Parts of all goods, other than parts of pressure cookersNil--
(j) after S.No. 196 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
196A8413.91 or 8414.99Parts of hand pumpsNil--
196B8414.91 All goods Nil--
(k) after S.No. 201 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
201A8481.20 or 8481.92All goodsNil--
(l) after S.No. 202 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
202A8524.32All goodsNil--
(m) after S.No. 219 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2)(3) (4)(5)(6)
219A87.14Parts and accessories of vehicles of heading No. 87.12Nil--
(n) after S.No. 223 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
223A
90.18,
90.19 or
9022.10
Parts and accessories Nil--
223B
90 or any
other
Chapter
Parts and accessories of medical equipment and other goods specified in List I
annexed to notification No.10/2002-Central Excise, dated the 1st March, 2002
Nil--
(o) after S.No. 226 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2) (3) (4)(5)(6)
226A9405.10
Parts of kerosene pressure lanterns including gas mantles for use in
kerosene pressure lanterns
Nil--
226B
95.01, 95.02 or
95.03
Parts and accessories Nil--
(II) in the Annexure, against Condition No. 21, for item (b), the following shall be substituted, namely:-
"(b) woven fabrics of cotton, if such fabrics are processed in a factory having facilities (including plant and
equipment) for carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of
knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any
one or more of these processes with the aid of power or steam;
(c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including
plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning
away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose
ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or
more of these processes with the aid of power or steam.";
3.
8/2002-
Central
Excise,
dated the
1st March,
2002
In the said notification,-
(a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:-
"Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04,
68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and
26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of
clearances at Nil rate of duty under Sl.No. I of the said Table for the financial year 2002-2003.";
(b) in the Explanation , after clause (I), the following shall be inserted, namely:-
" (J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such
clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be
admissible.";
(c) in the Annexure,-
(i), item (v) and the entry relating thereto shall be omitted;
(ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;-
"(vii) all goods falling under sub-heading No. 3605.90;".
4.
9/2002-
Central
Excise,
dated the
1st March,
2002
In the said notification,-
(a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:-
"Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04,
68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and
26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of
clearances at concessional rate of sixty per cent. of normal rate of duty under Sl.No. I of the said Table for
the financial year 2002-2003.";
(b) in the Explanation , after clause (I), the following shall be inserted, namely:-
" (J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such
clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be
admissible.";
(c) in the Annexure,-
(i), item (v) and the entry relating thereto shall be omitted;
(ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;-
"(vii) all goods falling under sub-heading No. 3605.90;".
In the said notification, in the Table,-
(i) against S.No. 19, for the entry in column (3), the following shall be substituted, namely,-
"Umbrellas and sun umbrellas";
(ii) against S.No. 20, for the entry in column (3), the following shall be substituted, namely,-
"Walking-sticks, seat-sticks, whips, riding-crops and the like";
(iii) S.No. 24 and the entries relating thereto shall be omitted;
(iv) S.No. 25 and the entries relating thereto shall be omitted;
(v) against S.No. 28, for the entry in column (3), the following shall be substituted, namely,-
5.
10/2002-
Central
Excise,
dated the
1st March,
2002
"All goods other than parts";
(vi) S.No. 29 and the entries relating thereto shall be omitted;
(vii) S.No. 30 and the entries relating thereto shall be omitted;
(viii) against S.No.31, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts";
(ix) against S.No.32, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts";
(x) against S.No.35, for the entry in column (2), the following shall be substituted, namely,-
"8413.11, 8413.12, 8413.13, 8413.14 or 8413.20 ";
(xi) against S.No.36, for the entry in column (2), the following shall be substituted, namely,-
"8414.10 or 8414.20 ";
(xii) S.No. 37 and the entries relating thereto shall be omitted;
(xiii) S.No. 39 and the entries relating thereto shall be omitted;
(xiv) S.No. 41 and the entries relating thereto shall be omitted;
(xv) against S.No.42, in column (3), for the words "other goods", the words "other goods (other than parts
and accessories thereof)" shall be substituted;
(xvi) against S.No.43, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts and accessories thereof ";
(xvii) against S.No.44, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts and accessories thereof ";
(xvviii) against S.No.45, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts and accessories thereof ";
(xix) against S.No. 46, for the entry in column (3), the following shall be substituted, namely,-
"Kerosene pressure lanterns";
(xx) against S.No. 48, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts and accessories thereof";
(xxi) against S.No. 49, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts and accessories thereof";
(xxii) against S.No. 50, for the entry in column (3), the following shall be substituted, namely,-
"All goods other than parts and accessories thereof";
(xxiii) after S.No. 50 and the entries relating thereto the following shall be inserted , namely:-
(1)(2) (3) (4)
51
Any
Chapter
Waste and scrap arising during the course of manufacture of the goods specified against
S. No. 9 to 50 above
Nil
6.
14/2002-
Central
Excise,
dated the
1st March,
2002
In the said notification,-
(i) after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that during the period commencing from the date of issue of this notification and ending on
the 28th day of February, 2005, the aggregate duty in respect of the goods specified against S.No. 5A shall
be further exempted in excess of fifty per cent. of the rate specified in the corresponding entry in column (4)
of the said Table, and shall be apportioned in the ratio of 1:1 between the duty leviable under the said
Central Excise Act and the said Additional Duties of Excise (Goods of Special Importance) Act.";
(ii) after Explanation III, the following shall be inserted, namely:-
" Explanation IV.- For the removal of doubt, it is hereby clarified that the exemption under S.No. 5A of the
Table shall apply only if the said woven fabrics of cotton have been already subjected to bleaching, dyeing
or printing or any one or more of these processes without the aid of power or steam.
Explanation V.- For the removal of doubt, it is hereby clarified that once a manufacturer opts to pay duty in
respect of goods specified against S.No. 2, 11, 13 or 15, as the case may be, of the Table below, he shall
do so in respect of all the clearances of the said goods from his factory or warehouse, as the case may be,
specified against each of the aforesaid S.No. till such time he opts not to pay duty.
Explanation VI.- For the removal of doubt, it is hereby clarified that Condition No. 1 or 3, as the case may
be, shall be deemed to have been fulfilled even if CENVAT credit in respect of capital goods, which are not
used exclusively in the manufacture of exempted goods, is availed under the CENVAT Credit Rules, 2002.";
(iii) in the Table, after S.No. 5 and the entries relating thereto, the following shall be inserted, namely:-
(1)(2)(3) (4)(6)
5A
52.07,
52.08
or
52.09
Woven fabrics of cotton subjected to stentering with the aid of an open-air stenter,
singeing, cropping or butta-utting, curing or heat-setting, or expanding, or any one or more
of these processes with the aid of power or steam, subject to the condition the said
fabrics are processed in a factory which does not have the facilities (including plant and
equipment) for carrying out bleaching dyeing, or printing or any one or more of these
processes with the aid of power or steam.
Explanation .- For the purposes of this notification, "open-air stenter" means stenters
commonly known as open-air stenters and includes a stenter with a simple outer cover to
prevent loss of heat but does not include any stenter which runs on steam or a hot-air
stenter.
16%-
7
15/2002-
Central
Excise,
dated the
1st March,
2002
In the said notification, the Explanation shall be numbered as Explanation I and after the Explanation I so
numbered, the following shall be inserted, namely:-
" Explanation II.- For the removal of doubt, it is hereby clarified that once a manufacturer opts to pay duty in
respect of goods from his factory or warehouse, as the case may be, specified against S.No. 2, 5, 8, 12 or
15, as the case may be, of the Table below, he shall do so in respect of all the clearances of the said goods
specified against each of the aforesaid S.No. till such time he opts not to pay duty.
Explanation III.- For the removal of doubt, it is hereby clarified that Condition No. 1 or 4, as the case may
be, shall be deemed to have been fulfilled even if CENVAT credit in respect of capital goods, which are not
used exclusively in the manufacture of exempted goods, is availed under the CENVAT Credit Rules, 2002."
T.R. Rustagi
Joint Secretary to the Government of India
F. No. B-10/2/2002-TRU
Footnote:
(1) The principal notification No. 9/96-Central Excise, dated the 23rd July, 1996 was published in the Gazette of India, vide
number G.S.R. 307 (E), dated the 23rd July, 1996 and was last amended by notification No. 24/2002-Central Excise, dated the
28th March, 2002, vide number G.S.R. 234 (E), dated the 28th March, 2002.
(2) The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 127 (E), dated the 1st March, 2002.
(3) The principal notification No. 8/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide
number G.S.R. 129 (E), dated the 1st March, 2002.
(4) The principal notification No. 9/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide
number G.S.R. 130 (E), dated the 1st March, 2002.
(5) The principal notification No. 10/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide
number G.S.R. 131 (E), dated the 1st March, 2002.
(6) 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.
(7) 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.
