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TMI BlogBudget 2002 Changes - No Addl. Duty in Lieu of Sales Tax - Provision for Woven Fabrics Changed - More Items ExemptedX X X X Extracts X X X X X X X X Extracts X X X X ..... in the corresponding entry in column (3) of the said Table. TABLE S.No. Notification No. and date Amendment (1) (2) (3) 1. 9/96-Central Excise, dated the 23rd July, 1996 In the said notification,- (I) in the Table,- (i) against S.No. 13,- (a) for the entry in column (2), the following shall be substituted, namely:- "52"; (b) in column (3),- (i) in the opening paragraph, the words "or man-made fibres" shall be omitted; (ii) after item (3), the following items shall be inserted, namely:- "(4) Flanellete raising; (5) Damping on grey and bleached sorts; (6) Back filling on grey and bleached sorts; or (7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric."; (ii) after S.No. 13 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) "13A 54 or55 Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely:- (1) Calendering with plain rollers; (2) Padding, that is to say, application of starch to one or both sides of the fabrics; (3) Back filling, that is to say, application of starch to one side of the fabrics; (4) Hydro-extraction, that is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or more of these processes with the aid of power or steam."; 2. 6/2002-Central Excise, dated the 1st March, 2002 In the said notification,- (I) in the Table,- (a) after S.No. 32 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "32A 27.10 Avgas - Nil -"; (b) after S.No. 80 and the entries relating thereto, the following shall be inserted, namely: (1) (2) (3) (4) (5) (6) "80A 4011.10 or 4013.10 Tyres and tubes used in the manufacture of vehicles of heading No. 87.12 Nil - 5 80B 4013.10 Tubes supplied to a manufacturer of tyres for further supply for use in the manufacture of vehicles of heading No. 87.12 Nil - 5"; (c) after S.No. 108 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "108A 52.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "196A 8413.91 or 8414.99 Parts of hand pumps Nil - - 196B 8414.91 All goods Nil - -"; (k) after S.No. 201 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "201A 8481.20 or 8481.92 All goods Nil - -"; (l) after S.No. 202 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "202A 8524.32 All goods Nil - -"; (m) after S.No. 219 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "219A 87.14 Parts and accessories of vehicles of heading No. 87.12 Nil - - "; (n) after S.No. 223 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "223A 90.18,90.19 or 9022.10 Parts and accessories Nil - - 223B 90 or any other Chapter Parts and accessories of medical equipment and other goods specified in List I annexed to notification No.10/2002-Central Excise, dated the 1st March, 2002 Nil - - "; (o) after S.No. 226 and the entries relating thereto, the following shall be inserted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 In the said notification,- (a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:- "Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and 26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of clearances at concessional rate of sixty per cent. of normal rate of duty under Sl.No. I of the said Table for the financial year 2002-2003."; (b) in the Explanation, after clause (I), the following shall be inserted, namely:- "(J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be admissible."; (c) in the Annexure,- (i), item (v) and the entry relating thereto shall be omitted; (ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;- "(vii) all goods falling under sub-heading No. 3605.90;". 5. 10/2002-Central Excise, dated the 1st March, 2002 In the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (3), the following shall be substituted, namely,- "All goods other than parts and accessories thereof"; (xxii) against S.No. 50, for the entry in column (3), the following shall be substituted, namely,- "All goods other than parts and accessories thereof"; (xxiii) after S.No. 50 and the entries relating thereto the following shall be inserted , namely:- (1) (2) (3) (4) "51 Any Chapter Waste and scrap arising during the course of manufacture of the goods specified against S. No. 9 to 50 above Nil"; 6. 14/2002-Central Excise, dated the 1st March, 2002 In the said notification,- (i) after the second proviso, the following proviso shall be inserted, namely:- "Provided also that during the period commencing from the date of issue of this notification and ending on the 28th day of February, 2005, the aggregate duty in respect of the goods specified against S.No. 5A shall be further exempted in excess of fifty per cent. of the rate specified in the corresponding entry in column (4) of the said Table, and shall be apportioned in the ratio of 1:1 between the duty leviable under the said Central Excise Act and the said Additional Duties of Excise (Goods of Special Importance) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r warehouse, as the case may be, specified against S.No. 2, 5, 8, 12 or 15, as the case may be, of the Table below, he shall do so in respect of all the clearances of the said goods specified against each of the aforesaid S.No. till such time he opts not to pay duty. Explanation III.- For the removal of doubt, it is hereby clarified that Condition No. 1 or 4, as the case may be, shall be deemed to have been fulfilled even if CENVAT credit in respect of capital goods, which are not used exclusively in the manufacture of exempted goods, is availed under the CENVAT Credit Rules, 2002." (F. No. B-10/2/2002-TRU) Footnote : (1) The principal notification No. 9/96-Central Excise, dated the 23rd July, 1996 was published in the Gazette of India, vide number G.S.R. 307 (E), dated the 23rd July, 1996, Notification No. 24/2002-Central Excise, dated the 28th March, 2002, vide number G.S.R. 234 (E), dated the 28th March, 2002, and was last amended by Ntf. No. 47/2002-CE, Dt. 06/09/2002). (2) The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 127 (E), dated the 1st March, 2002. (3) The princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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