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Notifications
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Corrigendum to Notification No. 4/2002-CE, dt. 06/02/2002
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Terminology correction: 'Customs' replaced by 'Central Excise' in notification to align regulatory terminology and scope.
Corrigendum substitutes the term "Central Excise" for the term "Customs" in line 22 and line 23 of Notification No.4/2002-CE, effecting a textual correction to the published notification.
Amendment in Notification No. 03/2001-CE, DT. 01/03/2001 (Chap. 27 - Naphtha when supplied to the power plants related entry added with List 6A)
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Tariff exemption for naphtha supplied to specified power plants now subject to LNG terminal commissioning certificate.
The amendment adds S. No. 24A to provide nil duty on naphtha supplied to the power plants listed in newly inserted List 6A, subject to Condition 2A requiring the manufacturer to produce a certificate to the Deputy Commissioner or Assistant Commissioner of Central Excise that the LNG terminal intended to supply LNG to the power project has not been commissioned.
Exempts goods falling in Chapter 27
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Excise duty exemption limits levy on Chapter 27 goods cleared from a specific refinery location, subject to delegated notification conditions.
Exemption limits excise liability for goods in Chapter 27 cleared from Assam Oil Division, Indian Oil Corporation, Digboi, by capping the effective duty to a fixed portion of the tariff duty otherwise leviable under the Central Excise schedules, subject to other notifications issued under the delegated powers of the Central Excise statute and any conditions contained therein.
Amendment in Notification No. 03/2001-CE, DT.01/03/2001 - Duty leviable on petrol and high speed diesel
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Excise duty amendment reduces concession rate and inserts specific tariff entries affecting petrol and high speed diesel.
The amendment substitutes forty per cent for the earlier fifty per cent concession on the duty of excise specified in the First Schedule and inserts two tariff entries for goods under headings 2710.19 and 2710.90 excluding motor spirit (petrol) and high speed diesel respectively, subjecting those goods to the specified excise duty; the notification is temporary, in force from the stated commencement date until the stated termination date.
CENVAT leviable on high speed diesel and the special duty of excise on motor spirit (commonly known as petrol), falling under heading No.27.10 of the First Schedule should be increased
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CENVAT increase on high speed diesel and special excise on petrol implemented temporarily via substituted tariff entries.
The Central Government exercised emergency tariff powers to substitute higher tariff entries for excise on high speed diesel and motor spirit (petrol) in the First and Second Schedules, specifying substituted column entries against the relevant sub headings and a defined commencement and cessation period for the amended rates; the notification was framed as a temporary fiscal adjustment and was later rescinded.
Amendment in Notification No.32/2001-CE, DT. 28/06/2001 - Processed Textile Fabrics Mfd. by Independent Processors - Additional New Plant and Machinery Installation - Excise Duty Provision Modified
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Excise duty calculation for independent textile processors: new plant and machinery additions excluded from original investment value.
The amendment excludes the value of further investment in additional new plant and machinery from the calculation of the original value of investment for independent textile processors who had timely applied for the special payment procedure; increases in hot air stentor chambers or number of stentors remain relevant for duty computation, and the original value of any such further investment must be declared in the prescribed monthly return.
EPZ/FTZ Exports - List of EPZs/FTZs Amended for Excise Duty Exemption Purposes
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Excise duty exemption for EPZ/FTZ exports amended to omit specified entries from exemption annexures, narrowing covered zones.
The Central Government directs amendment of specified excise notifications to omit particular entries in the Annexures listing EPZs/FTZs eligible for excise duty exemption, thereby removing those named zones from the exemption schedules and narrowing the scope of qualifying zones.
Amendment in Notification No. 32/99-CE, DT. 08/07/1999 - Growth Centre, EPIP etc. - Exemption Scheme - Area in Meghalaya Redefined
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Exemption Scheme Area Redefinition increases specified perimeter distances to 500 metres, broadening coverage under the notification.
The notification amends the Annexure to the principal exemption notification for Meghalaya by increasing the Scheme Area distances: the entry for "North East" is substituted to read within 500 metres and the entry for "North" is substituted to read within 500 metres, thereby broadening the geographic scope of the Growth Centre/EPIP exemption scheme under the cited excise powers.
Amendment in Notification No. 108/1995-CE, DT. 28/08/1995 - Supplies to UNIDO - Exemption from Excise Duty
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Excise duty exemption for supplies to United Nations Industrial Development Organisation expands exempt entities under central excise notification.
Amendment to the central excise exemption schedule inserts the United Nations Industrial Development Organisation into the notification Annexure as an exempt recipient for supplies, extending the existing exemption framework under the governing central excise and additional duties statutes on the stated satisfaction of public interest.
Amendment in Notification No. 01/95-CE, DT. 04/01/1995 - EOUs, EHTP/STP Schemes - Sharing of DG Sets etc. by Units Owned by Same Owner
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Infrastructure sharing under Software Technology Park Scheme permitted among common-owner units subject to commissioner approval.
The Assistant Commissioner of Central Excise or Deputy Commissioner, subject to Commissioner approval, may allow diesel generating sets/captive power plants, central air-conditioning equipment, uninterrupted power supply systems, networking equipment, data transfer protocol equipment, EPABX, fax, photocopiers and security systems procured by a user industry engaged in software development to be utilised by other units of the same owner located in the same compound or adjacent premises for manufacture or development of software and export.
Amendment in Notification No. 03/2001-CE, DT. 01/03/2001 - Plastic Material - No Exemption to Reprocessing in EOU, SEZ, FTZ
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Exemption limitation for reprocessed plastic materials in FTZ/SEZ/EOU clarified; such materials lose exemption when brought into India.
The notification amends the central excise exemption for plastic materials by adding an Explanation clarifying that the exemption does not apply to plastic materials reprocessed in a free trade zone, a special economic zone, or a hundred per cent export oriented undertaking when such materials are brought to any other place in India.
SSI Duty Exemption - Aggregate Value of Clearance of Goods under 93.05 and Parts (93.06/93.07) To be Counted or Not
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Aggregate value counting for SSI duty exemption: specified clearances must be included and refunds on such clearances barred.
The notifications are amended to require that home consumption clearances of specified tariff headings and related parts during the transitional period be counted when computing the aggregate value for SSI duty exemption; refunds claimed for duty paid on those clearances before the effective date on the ground that they were included in the aggregate are not admissible; and the ANNEXURE is revised to replace the broad chapter reference with a narrowed list of included tariff headings.
Amendment in Notification No. 64/1995-CE, DT. 16/03/1995 - Regarding Pistol 9mm. (Chapter 93)
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Exemption for 9mm pistol when manufactured by designated producer and cleared with ministry recommendation for supply to police forces.
Amendment inserts a conditional exemption for Pistol 9mm under Chapter 93 under section 5A of the Central Excise Act, 1944: the exemption applies where the pistol is manufactured by a designated manufacturer and supplied to State or Union Territory Police Forces, and where, prior to clearance, a Ministry of Home Affairs officer not below Joint Secretary recommends the exemption specifying full description and quantity.
Amendment in Notification No. 03/2001-CE, DT. 01/03/2001 - Gold potassium cyanide used within the factory of production for the manufacture of gold jewellery
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Exemption of gold potassium cyanide used in-factory for manufacturing gold jewellery removes central excise duty on that input.
The notification inserts a new table entry exempting gold potassium cyanide used within the factory of production for the manufacture of gold jewellery, specifying a Nil rate of duty under the Central Excise Act and placing the entry after S.No. 45 of the principal notification.
Amendment in Notification No. 03/2001-CE, DT. 01/03/2001 - Rubberised coir mattresses (94.04)
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Tariff exemption for rubberised coir mattresses introduced; footwear exempted subject to a retail price cap and deletions made.
The amendment substitutes S.No.173A to exempt footwear sold at or below a prescribed retail sale price and adds an explanatory definition of "retail sale price" as the maximum packaged consumer price inclusive of taxes, freight, commission and related charges; it also inserts S.No.243A (94.04) to grant Nil excise duty to rubberised coir mattresses and omits items (b) and (i) from column (3) against S.No.262, thereby further amending Notification No.3/2001-CE.
Amendment in Notification No. 39/2001-CE, DT. 31/7/2001 - Clarification - 'original value of investment in plant and machinery installed in the factory'
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Original value of investment in plant and machinery defined by ICAI Accounting Standards on Fixed Assets, clarifying excise treatment.
Insertion of Explanation II into Notification No. 39/2001-CE clarifies that the "original value of investment in plant and machinery installed in the factory" means the original value as determined in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India on Accounting for Fixed Assets, thereby specifying the valuation methodology to be applied under the notification.
Amendment in Notification No. 32/2001-CE, DT. 28/06/2001 - Investment in the plant and machinery in the factory
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Original value determination of plant and machinery clarified as per Accounting Standards for notification amendment.
The amendment clarifies that the original value of the investment in the plant and machinery installed in the factory of the independent textile processor shall be the original value as determined in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India on Accounting for Fixed Assets.
Regarding exemption under NOTIFICATION NO. 39/2001-CE, DT. 31/07/2001
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Exemption conflict rule: prior notifications inapplicable where a manufacturer availed exemption under Notification 39 in same year.
The notification amends Notifications 8/2001-CE, 9/2001-CE and 24/2001-CE by inserting a proviso that those notifications shall not apply to a manufacturer who has availed the exemption under Notification No. 39/2001-Central Excise dated 31st July, 2001 in the same financial year.
5 Year Excise Free Holiday for Units in Kutch District of Gujarat
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Excise exemption for Kutch manufacturing units allows duty relief tied to value addition, subject to certification and procedural safeguards.
Exemption provides an excise-duty holiday for goods cleared from new manufacturing units in Kutch district, substituting duty payment with refund or account credit equivalent to duty attributable to value addition as determined by specified presumptive rates in the Table or by a Commissioner-fixed special rate. Relief is subject to certification of new unit status and original investment, utilization of CENVAT credit prior to exemption where applicable, monthly statements, verification, and recovery with interest if investment declarations are inaccurate; the exemption is time limited and excludes listed goods.
CORRIGENDUM of Notification No. 34/2001-CE, dt. 28/06/2001
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Corrigendum removing phrase alters exemption form: deletion of 'without the aid of power or steam' modifies eligibility.
Corrigendum directs deletion of the phrase "without the aid of power or steam" wherever it occurs in the first paragraph of Form ASP II of Notification No. 34/2001-CE, thereby altering the operative wording that qualified eligibility under the miscellaneous exemptions in the Central Excise tariff notification.

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Central Excise

SEZs - Goods Stored in a Warehouse for the Development/Operation/ Maintenance of SEZs - Excise Duty Off - 039/2002 - Central Excise - Tariff

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Excise duty exemption for SEZ developer imports subject to authorisation, licensed warehousing, reporting and bond obligations.
Exemption from excise and additional excise duties is granted for excisable goods brought into a Special Economic Zone by a developer for SEZ development, ... Summary

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Acts Income Tax