Amends notification no. 20/2007 CE dated 25-4-2007 - Exempts units located in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim

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....atisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2007-Central Excise, dated the 25^th April, 2007 which was  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.307(E), dated the 25^th April, 2007, namely:- In the said notification,-  (i) in paragraph 2A,-  (a) after the words, brackets and figure "corresponding entry in column (2) of the said Table,", the words, brackets and figure "when manufactured starting from inputs specified in the corresponding entry in column (5) of the said Table in ....

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....ecified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under this notification, if the manufacturer finds that the actual value addition in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not later than the 30^th day of S....

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....all be substituted;  (c) for sub-para (5), the following sub para shall be substituted, namely:-  "(5) The manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the 1^st day of April of the year in which the application referred to at sub-paragraph (1) was filed with the Commissioner of Central Excise or Commissioner of Central Excise and Customs, as the case may be:  Provided that in cases where the application referred to in sub-paragraph (1) had already been filed prior to the 10^th day of June, 2008, the manufacturer shall be entitled to refund at the spe....