TMI BlogEmbroidery in the piece, in strips or in motifs on cotton fabrics, man made fabrics, silk fabrics or woolen fabricsX X X X Extracts X X X X X X X X Extracts X X X X ..... asis of meter length of the machine per shift and fixes a rate of duty of Rs.45 per meter length of the machine per shift, for embroidery machines utilised for manufacture of the said goods: Provided that no credit of duty paid on inputs used in the manufacture of the embroidery and capital goods used within the factory of manufacture of such embroidery shall be taken under the CENVAT Credit Rules, 2001: Provided further that the procedure mentioned hereinafter is followed. Explanation.- In this notification- (a) "meter length", in relation to a machine, means the distance between the points provided for the first needle and the last needle of only one roller of such machine; (b) "shift" means a period not exceeding eight hours worki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Deputy Commissioner of Central Excise under sub paragraph (1); and on his failure to do so, he shall, except as provided herein, be precluded from availing himself of such procedures for a period of six months from the date of such expiry . (5) Notwithstanding anything contained in sub paragraph (1), an application made by a manufacturer before the commencement of this notification under sub-rule (1) of rule 96ZH of the Central Excise Rules, 1944, shall be deemed to be an application made under sub-paragraph (1) and the same shall be deemed to have been granted under sub-paragraph (1) and where such application has not been granted, the Assistant Commissioner or the Deputy Commissioner shall dispose of the same as if it is an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay duty on his entire production of the embroidery during the shift or shifts, in respect of which the payment was to be made, at the rate specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). Provided that where the period of delay is upto five days, the provisions of this sub-paragraph shall have effect as if for the expression "Assistant Commissioner or the Deputy Commissioner of Central Excise", the expression "Superintendent of Central Excise" has been substituted. 4. Manufacturer's declaration and accounts.- (1) The manufacturer shall keep account-current with the Commissioner, of the sums payable under paragraph 3, and such account-current shall be maintained in triplicate by using indelible penc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Joint Commissioner of Central Excise may, at his discretion 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. 7. Confiscation and penalty.- If any manufacturer contravenes any provision of this notification in respect of any excisable goods, then all such goods shall be liable to confiscation, and the manufacturer shall be liable to penalty under rule 25 of the Central Excise (No.2) Rules, 2001. 8. This notification shall come into effect on and from the first day of July, 2001, 1 [and shall have effect upto and inclusive of the 31st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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