TMI BlogExcisable goods viz. stainless steel pattis/pattas, falling under Chapter 72, or aluminium circles falling under Chapter 76 ( This Notification has been Superceded by notification No.17/2007-CE dated 1/3/2007X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty per cold rolling machine, per month:- i) stainless steel pattis or pattas Thirty thousand rupees (ii)aluminium circles produced from sheets manufactured on cold rolling machines (a) where the length of the roller is 30" or less Seven thousand five hundred rupees (b) where the length of the roller is more than 30" Ten thousand rupees: Provided that no credit of duty paid on any raw materials, component part or machinery or finished products used for cold rolling of stainless steel pattis/pattas, or aluminium circles under CENVAT Credit Rules, 2001 shall be taken: Provided further that the procedure mentioned hereinafter is followed. 2. Application to avail special procedure.- (1) The manufacturer shall make an application in the form specified in Appendix-1 to this notification to the Superintendent of Central Excise, as the case may be, for this purpose and the Superintendent, may grant permission for the period in respect of which the application has been made. (2) The application shall be made so as to cover a period of not less than twelve consecutive calendar months, but permission may be granted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the sum paid, the balance shall be refunded to the manufacturer: Provided further that when a manufacturer makes an application for the first time under paragraph 2 for availing of the procedure contained in this notification, the duty liability for the month in which the application is granted shall be calculated pro-rata on the basis of the total number of days in that month and the number of days remaining in the month from the date of such grant. (2) The sum payable under sub-paragraph (1) shall be calculated by application of the appropriate rate to the maximum number of cold rolling machines installed by or on behalf of such manufacturer in one or more premises at any time during three calendar months immediately preceding the calendar month in which the application under paragraph 2 is made. (3) The sum shall be tendered by the manufacturer along with the application. 4. Manufacturer's declaration and account.- (1) The manufacturer who has been granted permission under paragraph (2) above shall make an application in the form specified in Appendix II to this notification to the Superintendent in charge of the factory for permission to remove the stainless steel patti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the amount payable by him for the first month or part thereof, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling machines that are or are likely to be installed by him or on his behalf during such period. (2) At the expiry of the period, the amount payable shall be recalculated on the basis of the maximum number of cold rolling machines actually installed and if the initial payment falls short of the total liability so determined, the deficiency shall be recovered from the manufacturer and where the total liability is less than the initial deposit, the balance shall be refunded to the manufacturer. 7. Power to condone failure to apply for special procedure.- Notwithstanding anything contained in this notification, the Additional Commissioner of Central Excise or the Joint Commissioner of Central Excise may, at his discretion, for reasons to be recorded in writing, and subject to such conditions as he may deem fit, apply the provisions contained in this notification to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition laid down in this notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ... Circle.......... Place: Date: Permission granted for the calendar month------- / the period beginning with.....and ending with.............. Assistant Commissioner/Deputy Commissioner of Central Excise Place: Date: Note: Delete the entries which are not applicable.". Appendix-ll Original Duplicate Triplicate Quadruplicate Application for removal of stainless steel patties/pattas manufactured under the special procedure Name of the Factory.......................................... Address ............................................................ 1. I/We............................. Manufacturer of stainless steel patties/pattas residing at................. Taluka/Tehsil................. District ..................... and holder(s) of Central Excise Registration No. ........................ dated ...................... having been permitted to avail myself /ourselves of the special procedure contained in the notification issued under rule 15 of Central Excise (No.2) Rules 2001, in respect of my/our production and transactions in such stainless steel patties/pattas at the above-mentioned factory/factories hereb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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