Rubber materials used for resoling, repairing or etreading tyres - Subject to 15% duty - 19/95 - Central Excise - Tariff

Rubber materials used for resoling, repairing or etreading tyres - Subject to 15% duty Notification No. 19/95 C.E. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), (hereinafter referred to as the said Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips falling within Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said goods), all taken together and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, upto first clearances of an aggregate value not exceeding rupees one hundred and fifty lakhs, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of fifteen per cent ad valorem : Provided that, subject to the conditions of computation of aggregate value of clearances contained in the Explanation below, nothing contained in this notification shall apply, - (i) to a manufacturer if the aggregate value of clearances of all excisable goods including the said goods, by him or on his behalf for home consumption from one or more factories, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs; (ii) if the aggregate value of clearances of all excisable goods including the said goods, from any factory, by or on behalf of one or more manufacturers for home consumption, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs; (iii) to the said goods bearing a brand name or a trade name (registered or not) of another person. Explanation. - For the purposes of this notification, - (i) the expression "value" means either the value as determined in accordance with the provisions of section 4 of the said Act, or as the case may be, according to the tariff value fixed or altered under section 3 of the said Act; (ii) for computing the aggregate value of clearances, the clearances of any excisable goods which are chargeable to nil rate of duty or, which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of the rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the said Act, and for the time being in force, shall not be taken into account; (iii) for computing the aggregate value of clearances, the clearances of the said goods bearing a brand name or a trade name (registered or not) of another person, which are not eligible for grant of exemption in terms of the proviso in this notification, shall not be taken into account; (iv) where the said goods bear a brand name or trade name (registered or not) of another manufacturer or trader, such goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader; (v) "brand name" or "trade name" means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to the said goods for the purpose of indicating or so as to indicate a connection in the course of trade between such said goods and some person using such name or mark with or without any indication of the identity of that person. 2. This notification shall come into force on the 1st day of April, 1995.