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30
th
April, 2003
Notification No. 37/2003 - 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 directs that each of the notifications of
the Government of India, specified in column (2) of the Table below, shall be amended or further amended, as the case may be,
in the manner specified in the corresponding entry in column (3) of the said Table.
Table
S.No.
Notification
No. and
date
Amendments
(1)(2) (3)
In the said notification, in the Table,-
(i) for S.No. 244 and the entries relating thereto, the following shall be substituted, namely:-
(1)
(2)
(3)
(4)
(5)
(6)
"244.
15.02 or
15.03
The following goods namely:-
(A) All goods other than refined edible oils
Nil
-
-
(B) Refined edible oils
Re. One per kilogram
-
-
(C) Refined edible oils, if manufactured out of refined edible oils on which the appropriate duty of excise
under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the
additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid
Nil
-
-";
Explanation.- For the purposes of this exemption, "refined edible oil" means fixed vegetable oils, which
subsequent to their expression or extraction, have undergone any one or more of the following processes,
namely:-
(a) treatment with alkali or acid;
(b) bleaching; and
(c) deodorisation,
and conforms to the standards of "refined vegetable oil" read with the standards for the specified edible
oils, as prescribed in the Prevention of Food Adulteration Act, 1954 (37 of 1954) and rules made
thereunder.
(ii) for S.No. 245 and the entries relating thereto, the following shall be substituted, namely:-
(1)
(2)
(3)
(4)
(5)

1.
6/2002-
Central
Excise,
dated the 1
st
March,
2002
(6)
"245.
15.04
The following goods namely:-
(A) All goods (other than (a) partially or wholly hydrogenated vegetable fats and oils and fractions thereof,
commonly known as "Vanaspati", and (b) bakery shortening)
Nil
-
-
(B) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof,
commonly known as "Vanaspati"
Rs. 1.25 per kilogram
-
-
(C) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof,
commonly known as "Vanaspati", if manufactured out of bakery shortening or "Vanaspati" on which the
appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as
the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already
been paid
Nil
-
-";
(iii) after S.No. 246 and the entries relating thereto, the following shall be inserted, namely:-
(1)
(2)
(3)
(4)
(5)
(6)
"246A.
1508.90
Margarine
Nil
-
-";
(v) against S.No. 254, for the entry in column (4), the entry "Nil" shall be substituted;
(v) after S. No. 272 and the entries relating thereto, the following shall be added, namely:-
(1)
(2)
(3)
(4)
(5)
(6)
"273.
1905.20
All goods
8%
-
-
274.
1905.39

Wafer biscuits
8%
-
-
275.
69
Ceramic tiles, manufactured in a factory not using electricity, or petroleum products falling under heading
Nos. 27.09, 27.10, 27.11 or 27.13, for firing the kiln
8%
-
-".
2.
10/2003-
Central
Excise,
dated the 1
st
March,
2003
In the said notification, in the Table,-
(i) against S.No.35, for the entries in column (2), the entries "8413.11, 8413.12, 8413.13 or 8413.14" shall
be substituted;
(ii) after S.No. 51 and the entries relating thereto, the following shall be inserted, namely:-
(1)
(2)
(3)
(4)
"52.
8413.20 or
8413.91
All goods
Nil".
V.Sivasubramanian
Deputy Secretary to the Government of India
F. No.B-3/5/2003-TRU