Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods

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....where the Central Government, having regard to the nature of the process of manufacture or production of excisable goods of any specified description, the extent of evasion of duty in regard to such goods or such other factors as may be relevant, is of the opinion that it is necessary to safeguard the interest of revenue, specify, by notification in the Official Gazette, such goods as notified goo....

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....uced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis....

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....ct of such period if the manufacturer of such goods fulfils such conditions as may be prescribed. (4) The provisions of this section shall not apply to goods produced or manufactured, by a hundred per cent. export-oriented undertaking and brought to any other place in India. Explanation 1.-For the removal of doubts, it is hereby clarified that for the purposes of section 3 of the Customs Tariff ....