TaxTMI 
TaxTMI 
Notification exempts from the operation of rule 9 (Registration) of the Central Excise (No. 2) Rules, 2001
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....ecified form annexed hereto while claiming exemption under this notification: b. that where the exemption from the whole of the duty of excise leviable on the said goods is granted, based on the value of clearances made in a financial year (hereinafter referred to as "full exemption limit"), no such declaration shall be filed, if the aggregate value of the said goods cleared - i. by a manufacturer from one or more factories, or ii. from any factory by one or more manufacturers, for home consumption, was less than the specified limit during the preceding financial year or in case of a new factory or manufacturer, such value of clearances is estimated to remain less than the specified limit during the current financial year; ^1[Provided that a manufacturer availing exemption under clause (b), shall file a revised declaration for the previou....
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....form annexed hereto in triplicate for claiming exemption under this notification; c. no drawback or rebate of duty of excise paid on the raw materials or components used in the manufacture of the said goods, shall be admissible. iv. the person who carries on wholesale trade or deals in excisable goods except first stage dealer or second stage dealer as defined in CENVAT Credit Rules, 2001; v. the person who uses excisable goods for any purpose other than for processing or manufacture of any goods availing benefit of exemption extending concessional rate of duty; vi. every job worker, who undertakes job work in respect of final products falling under ^8[Chapter 61 or 62] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person who shall pay the duty or duties of excise leviable on the said goods, under sub-rule (3) of rule 4 and comply with all procedural formalities and discharge all liabilities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, i....
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....bove, full exemption limit minus sixty lakh rupees.]] Annexure ^3["Declaration Form" To The Deputy Commissioner/Assistant Commissioner, Central Excise, I/We............................................. declare that to the best of my/our knowledge and belief the information furnished in the Schedule below is true and complete. I/We..............................................declare that wherever the exemption has been claimed on the basis of conditions mentioned in the notification(s) or in Central Excise Tariff Act, 1985 (5 of 1986), the said conditions have been fulfilled by me/us. I/We undertake to apply for Central Excise Registration in the proper form as soon as the value of the goods, mentioned in the said Schedule, cleared for home consumption in a financial year, reaches the full exemption limit or as soon as the goods mentioned in the Schedule become chargeable to duty. I/We undertake to maintain such records and follow such procedure as may be specified by the Commissioner in relation to the exempted goods. I/We also undertake to intimate any change in the information furnished in the said Schedule. ^1A[THE SCHEDULE 1. Name and full a....
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....; (b) Total number of electricity meters installed in the factory (c) (i) Electricity consumer number: (ii) Electricity meter number(s): &nb....
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....t code from the Superintendent of Central Excise having jurisdiction in this behalf, before issuance of any challan referred to in the said rule 8A; such option once exercised during a financial year can not be withdrawn during the same financial year" 1A. Has been substituted vide Notification No. 40/2008 dated 29/9/2008 CE (NT) before it was read as, "The Schedule 1. Name and full address of the factory. 2. Name and addresses of other factories/manufacturers (producing such goods) in whom the manufacturer claiming the exemption has proprietary interest. 3. Status of business (tick only one box) Proprietorship Partnership Registered Company Unregistered Company Trust Society Others 4. Details of the excisable goods manufactured by the factory during the preceding Financial year: S.No. Description of excisable goods Classification under First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) Value of clearance (Rs.) Notification No. and date, availed Sr. No. in the notification (if any) (1) (2) (3) (4) (....