30 th April, 2003
Notification No. 36 / 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), read with sub-
section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts first clearances for home
consumption, upto an aggregate value not exceeding twenty five lakh rupees made on or after the 1
st
day of April in any
financial year, of following goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), namely,-
(i)Fabrics falling under sub-heading No. 5406.10 made from monofilament of sub-heading No. 5404.10;
(ii)rubberized textile fabrics falling under heading No. 59.06;
(iii)woven and unprocessed cotton belting falling under Chapter 52 or 59; or
(iv)round mesh mosquito net fabrics falling under sub-heading No. 6002.43
(herein after referred to as the specified goods) , from the whole of the duty of excise specified thereon in the First Schedule to
the said Central Excise Tariff Act and First Schedule to the said Additional Duties of Excise (Goods of Special Importance)
Act:
Provided that during the financial year 2003-2004, the exemption contained in this notification shall apply to the first clearances
for home consumption of the specified goods, upto an aggregate value not exceeding twenty five lakh rupees made on or after
the 30
th
day of April, 2003.
2. The exemption contained in this notification shall apply subject to the following conditions, namely,-
(i)
where a manufacturer clears the
specified goods from one or more
factories, the exemption in his case shall
apply to the said aggregate value of
clearances for home consumption and
not separately for each factory;
(ii)
where the specified goods are cleared
by one or more manufacturers from a
factory, the exemption shall apply to the
said aggregate value of clearances for
home consumption and not separately
for each manufacturer;
(iii)
the aggregate value of clearances for
home consumption of all excisable
goods, by the said manufacturer from
one or more factories, or from a factory
by one or more manufacturers, does not
exceed thirty lakh rupees in a financial
year:
Provided that in the financial year 2003-2004, the exemption shall apply only if the
aggregate value of clearances of all excisable goods, by a manufacturer from one
or more factories, or from a factory by one or more manufacturers, does not
exceed thirty lakh rupees during the period beginning from the 30
th
day of April,
2003:
Provided further that in any financial year, if the aggregate value of clearances for
home consumption of all excisable goods exceed thirty lakh rupees, or as the
case may be, in the financial year 2003-2004, if the aggregate value of
clearances for home consumption of all excisable goods during the period
beginning from the 30
th
day of April, 2003 exceeds thirty lakh rupees, the said
manufacturer shall pay the amount of duty as payable, on the said first clearances
of the specified goods of twenty five lakh rupees, but for the exemption contained
in this notification, within thirty days of the day when such clearance exceeds the
said thirty lakh rupees;
(iv)
the manufacturer shall keep all
documents relating to purchase of inputs.
(v)
the manufacturer may opt not to avail the
exemption contained in this notification
and clear the specified goods on
payment of normal rate of duty. However,
once such option has been exercised
during a financial year, the said
manufacturer shall not be allowed to avail
the exemption during the remaining part
of that financial year
Explanation .- For the purposes of this notification,-
(A)"value" means the value as determined in accordance with the provisions of section 4 of the said Central Excise Act;
(B)
"normal rate of duty" means the duty of excise specified in the First Schedule to the said Central Excise Tariff Act and the
First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act read with any relevant notification
(other than this notification) issued under sub-section (1) of section 5A of the said Central Excise Act;
V. Sivasubramanian
Deputy Secretary to the Government of India
F.No B3/5 /2003-TRU