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TMI BlogAmends notification no. 33/99 CE dated 8-7-1999 - Excise Exemption to specified goods of factories in North East (Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland or Arunachal Pradesh)X X X X Extracts X X X X X X X X Extracts X X X X ..... ties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 33/99-Central Excise, dated the 8th July, 1999 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 509(E), dated the 8th July, 1999 namely:- In the said notification,- (i) in paragraph 2A,- (a) after the words, brackets and figure "corresponding entry in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 least 115 per cent of the rate specified in the said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree months" shall be substituted; (c) for sub-paragraph (5), the following sub- paragraph 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 1st 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 Central Excise and Customs, as the case may be: Provided that in cases where the application referred to in sub-paragraph (1) had already been filed prior to the 10th day of June, 2008, the manufacturer shall be entitled to refund at the special ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the special rate fixed under paragraph 2.1. (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 15th 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. 33/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 509(E), dated the 8th July, 1999 and was last amended vide notification no. 18/2008-Central Excise, dated the 27th March, 2008 vide number G.S.R. 223(E), dated the 27th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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