[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 25/2009 – Central Excise
New Delhi, the 14
th
September, 2009
G.S.R. -------(E).- 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 Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978), the
Central Government, on 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, 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, in the manner specified in the corresponding entry
in column (3) of the said Table, namely:-
TABLE
Serial
number
Notification
number and
date
Amendments
(1)(2) (3)
In the said notification,-
1. in paragraph (6), for the words, figures, brackets and
letters “or cleared to the holders of certificate for duty
free import from Apparel Export Promotion Council and
Council for Leather Export as specified in paragraph
6.9 (e) of the Foreign Trade Policy, without payment of
duty:”, the following words, figures, letters and brackets
“or cleared to organizations which are entitled for duty
free import of such goods in terms of the following
exemption notifications-
1. No. 106/58-Customs dated the 29
th
March, 1958
2. No. 152/94-Customs dated the 13
th
July, 1994
3. No. 39/96-Customs dated the 23
rd
July, 1996
4. No. 50/96-Customs dated the 23
rd
July, 1996
5. No. 84/97-Customs dated the 11
th
November, 1997
issued by the Ministry of Finance in pursuance of clause (e) of
paragraph 6.9 of the Foreign Trade Policy, without payment of
duty:” shall be substituted;
1. in the paragraph (10A),-
(a) after clause (ii), the following clause shall be inserted,
namely:-
“(iii) the exemption contained herein shall also apply to goods
1.
22/2003-
Central Excise,
dated the 31st
March, 2003
[G.S.R. 265 (E),
dated the 31
st
March, 2003]
which are relatable to the articles manufactured by the unit for
consolidation into sets alongwith such articles and export
thereof ( for example, cuff-links procured for exports
alongwith shirts manufactured by the unit or a brush
procured for packaging with the hair dye manufactured and
exported by the unit, etc .), subject to the following conditions,
namely:-
(a) no such exemption shall apply to gems and jewellery units;
(b) the value of goods eligible for exemption shall not exceed
5% of the FOB value of such manufactured articles exported
by the unit in the preceding financial year;
(c) the list of goods to be procured under this clause shall be
approved by the Board of Approval and the unit shall fulfill
such conditions as may be specified by the Board of
Approval in this behalf; and
(d) the goods procured and articles manufactured by the unit
shall be listed out separately in the export documents:”;
1. for the proviso, the following proviso shall be
substituted, namely:-
“Provided that the export value of such spares, components,
promotional material and goods procured for consolidation
shall not be taken into consideration for fulfillment of Net
Foreign Exchange Earnings (NFE) and for availing Domestic
Sale Entitlement as specified in paragraph 6.8 of the Foreign
Trade Policy. The goods procured for consolidation shall not
be allowed to be sold in Domestic Tariff Area.”;
(3) in the Explanation occurring after paragraph 13,-
1. for clause (iii), the following clause shall be substituted,
namely:-
“(iii) ‘Foreign Trade Policy’ means Foreign Trade Policy,
2009 - 2014 notified by the Government of India in the Ministry
of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub section (ii) vide
notification No. 1/2009-2014, dated the 27th August, 2009, as
amended from time to time.”;
1. for clause (vi), the following clause shall be substituted,
namely :-
“(vi) ‘Handbook of Procedures (Volume-I)’ means Handbook
of Procedures (Volume-I) notified by the Government of India
in the Ministry of Commerce and Industry published in the
Gazette of India, Extraordinary, Part-I, Section-1 vide Public
Notice No. 1/2009-2014, dated the 27th August, 2009, as
amended from time to time,”;
(c) in clause (x), for the words and figures “paragraph 3.5.2 of
the Foreign Trade Policy”, the words and figures “paragraph
3.10.2 of Foreign Trade Policy” shall be substituted.;
(d) in clause (xi), for the word and figures “Para 6.10.1”, the
word and figures “Para 6.9.1” shall be substituted.
2.
23/2003-
Central Excise,
dated the 31st
March, 2003
[G.S.R. 266 (E),
dated the 31st
March, 2003]
In the said notification, in the Explanation I occurring after
paragraph 3,-
(a) for clause (ii), the following clause shall be substituted,
namely:-
“(ii) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2009
– 2014 notified by the Government of India in the Ministry of
Commerce and Industry published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub section (ii) vide
notification No. 1/2009-2014, dated the 27th August, 2009, as
amended from time to time.”;
1. for clause (v), the following clause shall be
substituted, namely :-
“(v) ‘Handbook of Procedures (Volume-I)’ means Handbook
of Procedures (Volume-I) notified by the Government of India
in the Ministry of Commerce and Industry published in the
Gazette of India, Extraordinary, Part-I, Section-1 vide Public
Notice No. 1/2009-2014, dated the 27th August, 2009, as
amended from time to time,”.
[F.No: DGEP/FTP/62/2009-EOU & G&J]
(Navraj Goyal)
Under secretary to the Government of India
Note:-
1. The principal notification No. 22/2003-Central Excise, dated the 31
st
March, 2003 was published in the Gazette of India
Extraordinary, Part II, Section 3 (i) vide G.S.R 265 (E), dated the 31
st
March, 2003 and last amended by notification No.
2/2009-Central Excise, dated the 23
rd
February, 2009 published vide G.S.R. 110 (E), dated the 23
rd
February, 2009;
2. The principal notification No. 23/2003-Central Excise, dated the 31
st
March, 2003 was published in the Gazette of India
Extraordinary, Part II, Section 3 (i) vide G.S.R 266 (E), dated the 31
st
March, 2003 and last amended by notification No.
24/2009-Central Excise, dated the 31
st
August, 2009 published vide G.S.R. 623 (E), dated the 31
st
August, 2009.
