TMI BlogAmends 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 SikkimX X X X Extracts X X X X X X X X Extracts X X X X ..... g satisfied 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 the same factory," s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d above in S.Nos.1 to 15 36 Any goods (ii) In paragraph 3, - (a) for sub-para (1),the following shall be substituted, namely :- "(1) Notwithstanding anything contained in paragraph 2A, the manufacturer shall have the option not to avail the rates specified 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 leas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the year in which it commences production. (1A) Nothing contained in sub-para (1) shall apply to a unit manufacturing goods falling under Serial Nos. 12, 13, 14 or 15 of the Table." (b) in sub-para (2), for the words "six months", the words "three months" shall 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 Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to him subject to the condition that the total refund made to him during the year, including the aforesaid differential amount, does not exceed the total duty payable on value addition whether at the rate specified in the Table or at the special rate fixed under paragraph 3. (2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15 th day of May in the subsequent financial year. " [F. No. 334/1/2008-TRU] (Unmesh Wagh) Under Secretary to the Government of India. Note:- The principal notification No. 20/2007-Central Excise, dated the 25 th April, 2007 was published in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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