TaxTMI 
TaxTMI 
Amendment to 127 existing notifications
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....ted the 22nd July, 1985. In the said notification, - (i) for the words, figures, letters and brackets "Item No. 1B and Item No. 1C, respectively, of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "Sub-heading No. 0401.13 and Sub-heading No. 0402.10 respectively, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) for the words "the said Act", the words, figures and brackets "the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 2. 91/70-C.E., dated the 1st May, 1970. In the said notification, for the words, figures, letter and brackets "Item No. 1C of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "Sub-heading No. 0402.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 3. 215/77-C.E., dated the 15th July, 1977. In the said notification, for the words, letter, figures and brackets "Item No. 1C of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "Sub-hea....
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....le, the following Table shall be substituted, namely :- "THE TABLE Sl. No. Chapter No. Description of the excisable goods (1) (2) (3) 1. 4, 7, 8, 16, 19 or 21 Prepared or preserved foods put up in unit cointainers and ordinarily intended for sale including preparations of vegetables, fruit, milk, cereals, flour, starch, birds, eggs, meat, meat offals, animal blood, fish, crustaceans or molluscs, not elsewhere specified. 2. 4 or 19 Food products, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, the following, namely :- (1) Biscuits, (2) Butter, whether pasteurised or not, and (3) Pasteurised or Processed Cheese." 8. 76/66-C.E., dated the 14th May, 1966. In the said notification, - (i) for the words "tea all varieties, except package tea", the words, figures and brackets "tea [falling under S....
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....or the entry in column (4) against S. No. 8, the following entry shall be substituted, namely :- "If such processed vegetable non-essential oils are used within the factory of production in the manufacture of - (i) Vegetable product; (ii) Pigments, Colours, Paints, Enamels, Varnishes, Blacks and Cellulose Lacquers; (iii) Soap; and (iv) Artificial or Synthetic Resins, on which the duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944) is leviable whether in whole or in part." (c) Column (2) against S. No. 10, the words and figures "falling under Item No. 13 of the said First Schedule" shall be omitted; (d) after S. No. 11 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :- (1) (2) (3) (4) 12. Linoxyn Nil If used in the factory of production for the manufacture of Lin....
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.... excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 17. 188/85-C.E., dated the 22nd August, 1985. In the said notification, for the words, brackets and figures "falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Heading No. 17.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 18. 204/85-C.E., dated the 5th September, 1985. In the said notification, for the words, figures, letter and brackets "falling under Item No. 3A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and of a value not exceeding rupees seventy-five per kilogram from so much of duty of excise leviable thereon under the said Act, at the rate specified in the said First Schedule", the words, figures and brackets "falling under sub-heading No. 2106.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and of a value not exceeding rupees seventy-five per kilogram from so much of the duty of excise leviable thereon under the Central Excises and Salt Act....
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....d Acts", the words and brackets -"the said Central Excises and Salt Act, and the Additional Duties of Excise (Goods of Special Importance) Act" shall be substituted; 23. 33/82-C.E., dated the 28th February, 1982. In the said notification, for the words, letters, figures and brackets "falling under sub-item II(3) (ii) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Sub-heading No. 2404.32 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 24. 201/85-C.E., dated the 2nd September, 1985. In the said notification, for the words, letters, figures and brackets "falling under sub-item II(2) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duties of excise leviable under the said Acts", the words, figures and brackets "falling under Sub-heading No. 2403.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duties of excise leviable under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Import....
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.... and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 25, 28 or 32, as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 28. 35/85-C.E., dated the 17th March, 1985. In the said notification, - (i) for the words, figures and brackets "falling under Item No. 14 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon under section 3 of the said Act", the words, figures and brackets "falling under Chapter 25, 28 or 32, as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under Section 3 of Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted; (ii) in the Table, S. No. 2 and the entries relating thereto shall be omitted. 29. 74/78-C.E., dated the 1st March, 1978. In the said notification, - (i) for the words, figures and brackets "falling under Item No. 14 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures a....
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....", and "11AA.03", the figures "1", "2", "3", "4", "5", "6", "7", "8", "9", "10", "11", "12", "13", "14", "15", "16", "17", "18", "19", "20", "21", "22", "23", "24", "25", "26", "27", "28", "29", "30", "31", "32", "33", "34", "35", "36", "37", "38", "39", "40", "41", "42", "43", "44", "45" and "46" shall, respectively, be substituted; (c) column No. (2) relating to Item No. and the entries thereunder, shall be omitted ; (d) column Nos. (3), (4) and (5) shall be respectively renumbered as column Nos. (2), (3) and (4); (e) against S. No. 3 as so re-numbered, in column (4) as so renumbered, in the Explanation, for the words and figures "falling under Items 6 to 11A of the said First Schedule", the words and figures "falling under Chapter 27 of the said Schedule" shall be substituted ; (f) against S. Nos. 29 and 30, as so renumbered, in column (2) as so renumbered, for the words "Bitumen/Asphalt", the word "Asphalt" shall be substituted. 31. 14/65-C.E., dated the 20th February, 1965. In the said notification, - (i) for the words, ....
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....e said notification, - (i) for the words, figures and brackets "falling under Item No. 6 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Heading No. 27.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) for the words "the said Act", the words, figures and brackets "the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 37. 347/77-C.E., dated the 16th December, 1977. In the said notification, for the words, figures, letter and brackets "falling under Item Nos. 6 to 11A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 38. 276/67-C.E., dated the 21st December, 1967. In the said notification, - (i) for the words, figures, letter and brackets "falling under Item Nos. 6 to 11A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 27 of the S....
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....tem No. 11 of the said Schedule", the words and figures "under Heading No. 27.15 of the said Schedule" shall be substituted. 43. 175/85-C.E., dated the 26th July, 1985. In the said notification, for the words, figures and brackets "under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act, at the rate specified in the said Schedule", the words, figures and brackets "under Heading No. 27.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from so much of the duty of excise leviable thereon, under the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 44. 219/77-C.E., dated the 15th July, 1977. In the said notification, for the words, figures and brackets "falling under Item No. 14 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 27 or 32, as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 45. 235/85-C.E., dated the 15th November, 1985. In the said notification, - (i) ....
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....s "section 3 of the Customs Tariff Act, 1975 (51 of 1975)" shall be substituted. 50. 9/69-C.E., dated the 15th February, 1969. In the said notification, - (i) for the words, figures, letter and brackets "Item No. 14B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "Sub-heading No. 2804.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) for the words, figures and letters "item 14B and soda ash falling under Item 14A of the First Schedule to the said Act", the words and figures "Sub-heading No. 2804.20 and Soda Ash falling under Sub-heading No. 2805.20 of the said Schedule" shall be substituted. 51. 148/81-C.E., dated the 1st August, 1981. In the said notification, for the words, figures, letters and brackets "Item No. 14BB of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "Sub-heading No. 2805.50 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 52. 113/74-C.E., dated the 20th July, 1974. In the said notification, - ....
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....ises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Sub-heading No. 2802.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 56. 59/66-C.E., dated the 23rd April, 1966. In the said notification, for the words, figures, letter and brackets "falling under Item. No. 14G of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Sub-heading No. 2802.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 57. 81/75-C.E., dated the 22nd March, 1975. In the said notification, for the words, figures, letter and brackets "falling under Item No. 14G of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Sub-heading No. 2802.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 58. 147/84-C.E., dated the 18th June, 1984. In the said notification, for the words, figures and brackets "falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), f....
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....nd letter "falling under Item No. 14G of the said First Schedule on which the duty of excise under the said Act", the words "on which the duty of excise" shall be substituted; (4) against S. No. 3, in clause (ii), the words, figures and letters "falling under Item No. 14HH of the said First Schedule" shall be omitted; and (5) against S. No. 5, in clause (ii), the words, figures and letter "falling under Item No. 15A of the said First Schedule" shall be omitted. 60. 36/85-C.E., dated the 17th March, 1985. In the said notification, - (i) for the words, figures, letters and brackets "falling under Item No. 14AAA and sub-items specified in the corresponding entry in column (2) of the said Table.of Item No. 14AAA, of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule", the words, figures and brackets "falling under Sub-heading No. 2909.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon unde....
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.... much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule", the words, figures and brackets "falling under Sub-heading No. 3003.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 65. 25/67-C.E., dated the 4th March, 1967. In the said notification, - (i) for the words, figures, letters and brackets "falling under Item No. 14E of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under sub-heading No. 3003.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) In the Explanation, for the words, letter and figures "notified by the Central Government in the Official Gazette in pursuance of the Explanation to Item No. 14E aforesaid", the words, figures and brackets "listed in Note 2 (ii) to Chapter 30 of the said Schedule", shall be substituted. 66. 6/64-C.E., dated the 25th Janurary, 1964. In the said notification, for the brac....
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....lt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 32 of the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 72. 67/63-C.E., dated the 4th May, 1963. In the said notification, for the words, figures and brackets "Item No. 14-III of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "Sub-heading No. 3208.30 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 73. 262/76-C.E., dated the 16th October, 1976. In the said notification, for the words, figures and brackets "falling under Item No. 14 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Sub-heading No. 3208.30 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 74. 180/61-C.E., dated the 23rd November, 1961. In the said notification, for the words, figures, letter and brackets "falling under Item No. 14D of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 32 of the Sched....
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....dule to the Central Excises and Salt Act, 1944 (1 of 1944)" the words, figures and brackets "falling under Chapter 33 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. (ii) for the words "the said Act", at both the places where they occur, the words, figures and brackets "the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 80. 213/85-C.E., dated the 1st October, 1985. In the said notification, for the words, figures, letters and brackets "falling under sub-item (i) of Item No. 14F of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule" the words, figures, brackets "falling under Sub-heading No. 3304.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 81. 28/64-C.E., dated the 1st March, 1964. In the said notification, for the words, figures and brackets "falling under Item No. 15 of the First Schedul....
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....rts," ; (c) for the first proviso, the following proviso shall be substituted, namely :- "Provided that the exemption available under this notification in relation to each variety of soap specified in clause (i), or clause (ii) above, as the case may be, shall be calculated separately and the exemption available in relation to one variety of soap specified in clause (i) or clause (ii) above, as the case may be, shall be adjusted only against the duty leviable on that variety of soap." 85. 101/66-C.E., dated the 17th June, 1986. In the said notification, - (i) for the words, figures, letters and brackets, "falling under Item No. 15AA of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon under the said Item", the words, figures and brackets "falling under Chapter 34 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted ; (ii) in the Table, - (a) Sl. No. 1 and the....
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...."falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)" the words, figures and brackets "falling under Heading No. 36.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 91. 22/82-C.E., dated the 23rd February, 1982. In the said notification, for the words, figures and brackets "falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Heading No. 36.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 92. 116/85-C.E., dated the 8th May, 1985. In the said notification, - (i) for the words, figures and brackets "falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Heading No. 36.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. (ii) for the words "under the said Act, at the rate specified in the said First Schedule," the words, figures and brackets "under the Central Excises an....
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.... 98. 70/84-C.E., dated the 1st March, 1984. In the said notification, - (i) for the words, letters, figures and brackets "falling under sub-item (1) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 39 of the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) for the words "under the said Act at the rate specified in the said First Schedule", to the words, figures and brackets "under the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted; (iii) in the Table, - (a) S. Nos. 1, 2, 4, 5, 6, 7, 8, 11, 12, 13, 14, 17, 18, 19 and the entries relating thereto, shall be omitted; (b) S. Nos. 3, 9, 10, 15, 16, 20, 21, 22, 23, 24 and 25 shall respectively be re-numbered as Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11. 99. 243/83-C.E., dated the 9th September, 1983. In the said notification, - (i) for the words, letters, figures and brackets "falling under sub-item (3) of Item No. 15A of the First Schedule to t....
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....t Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) in the Table, - (a) S. Nos. 4 and 5 shall, respectively, be renumbered as S. Nos. 1 and 2; (b) for the entry under column (3) against S. No. 1, as so re-numbered, the following entry shall be substituted, namely :- "If produced out of any of the following materials or a combination thereof, namely :- (i) artificial resins or plastic materials in any form on which the appropriate duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid; (ii) methyl methacrylate monomer on which the appropriate duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid; or (iii)....
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....tituted. 106. 211/84-C.E., dated the 20th October, 1984. In the said notification, - (i) for the words, letters, figures and brackets "falling under Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, figures and brackets "falling under Heading No. 39.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. (ii) for the words, "said Act", the words, figures and brackets "Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted. 107. 220/84-C.E., dated the 5th July, 1984. In the said notification, - (i) for the words, letters, figures and brackets "falling under sub-item (2) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, letters, figures and brackets "falling under Heading No. 39.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) for the words "said Act", the words, figures and brackets "Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted; and (iii) for the wor....
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....the Central Excises and Salt Act, 1944 (1 of 1944)", the words, letters, figures and brackets "falling under Heading No. 39.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; and (ii) for the words, letter, figures and brackets "Section 2A of the Indian Tariff Act, 1934 (32 of 1934)", the words, letters and brackets "under section 3 of the Customs Tariff Act, 1975 (51 of 1975)" shall be substituted; 112. 1/86-C.E., dated the 3rd January, 1986. In the said notification, for the words, figures, letters and brackets "falling under Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule", the words, letters, figures and brackets "falling under Sub-heading No. 3910.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from ao much of the duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) at the rate specified in the said Schedule" shall be substituted. 113. 102/83-C.E., dated the 1st Mar....
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.... (d) column (3) and column (4) shall, respectively, be re-numbered as column (2) and column (3); 115. 197/67-C.E., dated the 29th August, 1967. In the said notification, for the words, letters, figures and brackets "falling under sub-item (3) of Item No. 16A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, letters, figures and brackets "falling under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted. 116. 107/67-C.E., dated the 26th May, 1967. In the said notification, - (i) for the words, letters, figures and brackets "falling under Item No. 16A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, letters, figures and brackets "falling under Heading No. 40.09 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) for the words and figures "falling under Item No. 16 of the said Schedule", the words and figures "falling under Heading No. 40.13 of the said Schedule" shall be substituted. 117. 71/68-C.E, dated the 1st April, 1968. In the sai....
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....hedule" shall be substituted. 122. 231/85-C.E., dated the 11th November, 1985. In the said notification, - (i) for the words, letters, figures and brackets "falling under Item No. 16 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, letters, figures and brackets "falling under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" shall be substituted; (ii) for the words "said Act", the words "the Central Excises and Salt Act, 1944 (1 of 1944)" shall be substituted; (iii) for the words "said First Schedule", the words "said Schedule" shall be substituted; (iv) for the words and figures "Item No. 16", where ever they occur, the words and figures "Chapter 40" shall be substituted. 123. 189/83-C.E., dated the 8th July, 1983. In the said notification, - (i) for the words, letters, figures and brackets "falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)", the words, letters, figures and brackets "falling under Chapter 40 of the Schedule to the Central Excise Tariff Act....