Amends notification no. 32/99, 33/99, 56/2003, 71/2003, - Exemption to goods manufactured in States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion No.21/2007-Central Excise 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 the Additional Duties of Excise (Textile and Textile Articles) Act, 1978, (40 of 1978) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, in the manner and to the extent specified in the corresponding ent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter the words and figures, "on or after 24th day of December, 1997", the words and figures, "but not later than the 31st of March, 2007" shall be inserted; and (c) after paragraph (4), the following paragraph shall be inserted, namely:- "5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Assam or Tripura or Meghalaya or Mizora....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hedule and which are produced by petroleum oil or gas refineries." shall be substituted; (c) in paragraph 3, (i) in clause (a), after the words and figures, "24th day of December, 1997", the words and figures " but not later than the 31st day of March, 2007" shall be inserted; (ii) in clause (b), in the end, after the words and figures, "on or after 24th day of December, 1997", the words and figures, "but not later than the 31st of March, 2007" shall be inserted; (d) after paragraph (4), the following paragraph shall be inserted, namely:- "5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, clean....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the Ministry of Environment and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003; 1D. goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries;" 4. 71/2003-Central Excise, dated the 9th September, 2003, [G.S.R. 717(E), dated the 9th September, 2003] In the said notification,- (i) after paragraph (6), the following paragraph shall be inserted, namely:- "7. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a un....