Seeks to amend specified Central Excise Tariff notifications - 006/2001 - Central Excise - Tariff

S. 

No.

Notification No. and date

Amendment

(1)

(2)

(3)

1.

Ntf. NO. 76/86- CE, dated the 10th February, 1986

In the said notification, in the Schedule, S. No. 22 and the entries relating thereto shall be omitted.

2.

Ntf. NO. 121/94-CE, dated 11th August, 1994

In the said notification, the second proviso shall be omitted.

3.

Ntf. NO. 20/97-CE, dated the 11th April, 1997

In the said notification, in the Table, against serial No. 1, for the entry in column (3), the entry "Rs. 250 per 10 grams" shall be substituted.

4.

Ntf. NO. 32/99-CE, dated the 8th July, 1999

In the said notification, in the first paragraph, for the words, figures and brackets " the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) other than cigarettes falling under Chapter 24 of the said First Schedule", the words, figures and brackets "the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) other than goods falling under Chapter 24 of the said Schedules" shall be substituted.

5.

Ntf. NO. 33/99-CE, dated the 8th July, 1999

In the said notification, in the first paragraph, in item (a), for the words, figures and brackets "specified in the Schedule appended to this notification other than cigarettes falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (1 of 1986)", the words, figures and brackets "specified in the Schedule appended to this notification other than goods falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986)" shall be substituted.

6.

Ntf. NO. 8/2000-CE, dated the 1st March, 2000

In the said notification,-

i) in the Table, against Sl No 1, in column(2), after the proviso, the following shall be inserted , namely:-

" Provided further that in the financial year 2000-2001, in the period beginning with the 1st day of March, 2001 and ending on the 31st day of March, 2001,both days inclusive, the aggregate value of clearances of ,-

a. woven pile fabrics or chenille yarn that may be cleared at nil rate of duty shall be determined in accordance with the transitional provisions contained in paragraph 4A,

b. candles, footwear of a retail sale price not exceeding Rs. 125 per pair, tableware and kitchenware of glass, imitation jewellery , vacuum and gas filled bulbs of retail sale price not exceeding Rs. 20 per bulb, monochrome television receivers, sunglasses for correcting vision , toothbrushes and rubberised coir mattresses that may be cleared at nil rate of duty , shall be determined in accordance with the transitional provisions contained in paragraph 4B.";

ii) after paragraph 4, the following paragraphs shall be inserted, namely:-

" 4A. The following transitional provisions shall apply for the period from 1st March, 2001 to 31st March 2001, both days inclusive, in respect of the manufacturers of woven pile fabrics and chenille yarn i.e the goods specified in clause (a) of the second proviso, against Sl No 1, in column(2) :-

1. notwithstanding anything contained in paragraph 1, the aggregate value of clearances of woven pile fabrics or chenille yarn, or both that shall be allowed to be cleared at nil rate of duty shall be determined in accordance with clauses 2) to 5);

2. a manufacturer whose aggregate value of clearances for home consumption, as on 28th February, 2001 does not exceed rupees ninety lakhs is only entitled to make clearances for home consumption of an aggregate value not exceeding ten lakhs, at nil rate of duty ;

3. a manufacturer whose aggregate value of clearances for home consumption as on 28th February, 2001, exceeds rupees ninety lakhs, is only entitled to make clearances for home consumption, at nil rate of duty, of an aggregate value equal to the difference between hundred lakhs and the aggregate value of clearances for home consumption as on the 28th of February, 2001;

4. a manufacturer whose aggregate value of clearances for home consumption as on 28th February , 2001 exceeds rupees one hundred lakhs , is not entitled to make any clearances for home consumption at nil rate of duty ;

5. for the purposes of these transitional provisions, the aggregate value of clearances shall mean the aggregate value of clearances of woven pile fabrics or chenille yarn, as the case may be, determined in accordance with the provisions of paragraph 3 above

Illustration 1.- As on 28th February, 2001, a manufacturer of woven pile fabrics or chenille yarn has made clearances for home consumption of an aggregate value of rupees eighty five lakhs. He is entitled to clearances of an aggregate value of rupees ten lakhs at nil rate of duty.

Illustration 2.- As on 28th February, 2001, a manufacturer of woven pile fabrics or chenille yarn has made clearances for home consumption of an aggregate value of rupees ninety five lakhs. He is entitled to clearances of an aggregate value of rupees five lakhs at nil rate of duty.

4B. The following transitional provisions shall apply for the period 1st March, 2001 to 31st March 2001,both days inclusive, in respect of the manufacturers of goods specified in clause (b) of the second proviso, against Sl No 1, in column(2) :-

1. notwithstanding anything contained in paragraph 1, the aggregate value of clearances of any one or more of the goods specified in clause (b) of the second proviso, against Sl No 1, in column (2), that shall be allowed to be cleared at nil rate of duty shall be determined in accordance with clauses (2) and (3) below

2. a manufacturer is only entitled to make clearances for home consumption, of an aggregate value not exceeding rupees ten lakhs, at nil rate of duty.

3. for the purposes of these transitional provisions, the aggregate value of clearances shall mean the aggregate value of clearances of any one or more of the goods specified in clause (b) of the second proviso, against Sl No 1, in column(2), determined in accordance with the provisions of paragraph 3 above.

iii) in the "Explanation" ,- after explanation H, the following shall be inserted, namely,-

(J) "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight , transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing , forwarding and the like, as the case may be, and the price is the sole consideration for such sale.'

(Above Para has been amended vide Corrigendum, Dt. 2/03/2001

iv) in the ANNEXURE, in clause 1.,-

a. in sub-clause (xi), the words and figures " and cotton yarn not containing synthetic staple fibre, falling under heading No. 52.05 or 52.06" shall be omitted;

b. in sub-clause(xv), after the figures, brackets and words "56.05 (other than of man-made filaments),", the words and figures "chenille yarn falling under sub-heading No.5606.00," shall be inserted;

c. in sub-clause (xvii), after the figures " 5801.21", the words and figures " unprocessed woven pile fabrics of cotton falling under sub-heading No. 5801.21 and unprocessed woven pile fabrics of man-made fibres falling under sub-heading No.5801.31" shall be inserted;

d. after sub-clause (xix), the following sub-clause shall be inserted,namely:-

"(xix-a) all goods falling under Chapter 62";

e. in sub-clause (xxii), after (B), the following shall be inserted, namely:-

 "(C) Ball or roller bearings falling under Chapter 84";

f. after sub-clause (xxiv) , the following sub-clause and entries shall be inserted, namely:-

"(xxiv-a) All goods falling under Chapter 93";

7. 

Ntf. NO. 9/2000-CE dated the 1st March, 2000

In the said notification,-

i) in the Table, against Sl No 1, in column(2), after the proviso, the following shall be inserted , namely:- 

"Provided further that in the financial year 2000-2001, in the period beginning with the 1st day of March, 2001 and ending on the 31st day of March, 2001, both days inclusive , the aggregate value of clearances of woven pile fabrics or chenille yarn that may be cleared at the concessional rate of sixty percent of normal duty , shall be determined in accordance with the transitional provisions contained in paragraph 4A .";

ii) after paragraph 4, the following paragraph shall be inserted, namely:-

" 4A. The following transitional provisions shall apply for the period from 1st March, 2001 to 31st March 2001, both days inclusive, in respect of manufacturers of woven pile fabrics and chenille yarn :-

1. notwithstanding anything contained in paragraph 1, the aggregate value of clearances of woven pile fabrics or chenille yarn or both, that shall be allowed to be cleared at nil rate of duty shall be determined in accordance with clauses 2) to 5) below

2. a manufacturer whose aggregate value of clearances for home consumption, as on 28th February , 2001 does not exceed rupees ninety
lakhs , is only entitled to make clearances for home consumption, of an aggregate value not exceeding ten lakhs, at the concessional rate of
sixty percent of normal duty;

3. a manufacturer whose aggregate value of clearances for home consumption as on 28th February , 2001 exceeds rupees ninety lakhs, is only entitled to make clearances for home consumption, at the concessional rate of sixty percent of normal duty of an aggregate value, equal to the difference between hundred lakhs and the aggregate value of clearances for home consumption as on the 28th of February, 2001;

4. a manufacturer whose aggregate value of clearances for home consumption as on 28th February , 2001 exceeds rupees one hundred lakhs , is not entitled to make any clearances for home consumption at the concessional rate of sixty percent of normal duty; 

5. for the purposes of these transitional provisions, the aggregate value of clearances shall mean the aggregate value of clearances of woven pile fabrics or chenille yarn, as the case may be, determined in accordance with the provisions of paragraph 3

Illustration 1: As on 28th February, 2001, a manufacturer of woven pile fabrics or chenille yarn has made clearances for home consumption of an aggregate value of rupees eighty five lakhs. He is entitled to clearances of an aggregate value of rupees ten lakhs at the concessional rate of sixty percent of normal duty.

Illustration 2 : As on 28th February, 2001, a manufacturer of woven pile fabrics or chenille yarn has made clearances for home consumption of an aggregate value of rupees ninety five lakhs. He is entitled , to clearances of an aggregate value of rupees five lakhs at the concessional rate of sixty percent of normal duty." 

iii) in the "Explanation" after explanation H, the following shall be inserted, namely,-

(J) "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight , transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing , forwarding and the like, as the case may be, and the price is the sole consideration for such sale.'

(Above clause (iii) has been amended vide Corrigendum, Dt. 02/03/2001

iv) in the ANNEXURE, in clause 1.,-

a. in sub-clause (xi), the words and figures " and cotton yarn not containing synthetic staple fibre, falling under heading No. 52.05 or 52.06" shall be omitted;

b. in sub-clause (xv), after the figures, brackets and words "56.05 (other than of man-made filaments),", the words and figures "chenille yarn falling under sub-heading No.5606.00," shall be inserted;

c. in sub-clause (xvii), after the figures " 5801.21", the words and figures " unprocessed woven pile fabrics of cotton falling under subheading No. 5801.21 and unprocessed woven pile fabrics of manmade fibres falling under sub-heading No.5801.31" shall be inserted;

d. after sub-clause (xix), the following sub-clause shall be inserted, namely:-

"(xix-a) all goods falling under Chapter 62";

e. in sub-clause (xxii), after (B), the following shall be inserted, namely:-

"(C) Ball or roller bearings falling under Chapter 84";

f. after sub-clause (xxiv) , the following sub-clause and entries shall be inserted, namely:-

"(xxiv-a) All goods falling under Chapter 93";