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Amendments in the notification No.64/2001-Central Excise (N.T.), dated the 13th September, 2001
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Central Excise notification amendment updates designated location area and inserts additional survey numbers, altering statutory description.
Amendment to the Central Excise notification revises the designated excise area's statutory description by substituting the stated area figure with a larger area and by inserting additional survey numbers into the Explanation, thereby updating the territorial particulars that define the notified excise site under the enabling clause of the Explanation to the proviso to sub-section (1) of section 3 of the Central Excise Act.
Noida, Madras, Falta and Visakhapatnam specifies Special Economic Zone
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Special Economic Zone specification designates four areas as SEZs, defining boundaries and enclosure requirements under central excise law.
The notification designates the Noida, Madras, Falta and Visakhapatnam areas as Special Economic Zones under the explanatory provision to the proviso to the Central Excise Act, superseding prior notifications, and specifies for each zone the constituent villages and exhaustive lists of khasra/survey numbers, detailed perimeter boundaries, enclosure construction and fencing specifications, and relative proximity to nearby ports or airports, thereby fixing each zone's spatial scope for regulatory purposes.
Export under Bond to Nepal/Bhutan – Liquified Petroleum Gas Also Allowed
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Export under bond: Liquified petroleum gas added to permitted exports to Nepal and Bhutan under amended notification.
Amendment substitutes the phrase in sub para (3) of para 1 of the principal notification to add liquified petroleum gas to the list of goods permitted for export under bond to Nepal and Bhutan, so that the list reads 'petroleum oil, liquified petroleum gas and lubricant products', effected under powers of sub rule (3) of rule 19 of the Central Excise Rules, 2002.
Amendment in Notification No. 64/2002-CE (Petrol Cleared from a Regd. Warehouse for use in Ethanol Blended Petrol – Excise Concession)
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Excise concession extended: petrol cleared from registered warehouses qualifies for use in ethanol-blended petrol under amended notification.
Amendment inserts the words "or cleared from a registered warehouse" into paragraph 1 of Notification No. 64/2002-Central Excise, so that petrol cleared from registered warehouses is eligible for the excise concession when used in ethanol-blended petrol, the change being made under the Central Government's statutory authority and notified by Notification No. 04/2003-CE dated 27-01-2003.
Notification No.14/2002-CE(N.T.), Dt. 08/03/2002 (Commissioner of Central Excise (Appeals))
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Jurisdictional reallocation of Central Excise appellate benches changes territorial jurisdictions for appeals under Central Excise Rules.
Amendment to Notification No.14/2002-Central Excise (N.T.) substitutes specified entries in Table III to reassign territorial jurisdictions among Commissioners of Central Excise (Appeals). Under sub rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board replaces the entries for certain serial numbers, explicitly listing appellate benches and their corresponding subordinate commissionerates, thereby redefining appellate territorial assignments while noting prior amendments and cross references.
(Amendement in Notification No. 38/2001-CE(N.T.) Dt. 26/06/2001 (Rank of Officer of Central Excise)
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Rank of customs officers updated: substitution of specified officer ranks for SEZs and hundred percent export oriented units.
Amendment substitutes the Table entry for officers of Customs in Special Economic Zones and in jurisdictions with hundred percent export oriented undertakings, replacing certain subordinate officer designations (notably Appraiser/Examiner/Preventive Officer) with Superintendent and Inspector equivalents while retaining senior posts such as Commissioner, Commissioner (Appeals), Additional Commissioner and Joint Commissioner.
Knitted or Crocheted Fabrics – Exempted from Duty if no Cenvat Duty has been Availed
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CENVAT credit restriction: knitted or crocheted fabrics exempt only if no CENVAT credit on inputs or capital goods claimed.
Amendments restrict the exemption for knitted or crocheted fabrics by substituting the conditions in earlier notifications to require that no CENVAT credit of duty paid on inputs or capital goods has been taken under the CENVAT Credit Rules for the exemption to apply.
North East Region – Industrial Areas Covered by Excise Concession
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Excise concession areas expanded: specific Assam industrial localities added to eligibility list for concessional excise treatment.
Amendment adds specified industrial areas and government land parcels in Assam, identified by Patta/Dag numbers and mouza/PS details, to the Annexure of the principal Central Excise notification to render those areas eligible for excise concessions under the Central Excise Act, 1944 and relevant Additional Duties of Excise Acts, and substitutes two patta/dag entries for Pachimboragaon.
Amendment in the Notification No. 06/2002-CE (Nylon Twine for Captive Use – No Excise Duty)
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Excise duty exemption for nylon twine used within factory, making captive in-house consumption nil-rated under central excise.
An amendment adds a specific exemption entry to the central excise notification providing an excise duty exemption for nylon twine used within the factory of production, specifying a nil rate for such captive in-house use and thereby excluding that consumption from central excise liability.

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