Notification exempts from the operation of rule 9 (Registration) of the Central Excise (No. 2) Rules, 2001 - 036/2001 - Central Excise - Non Tariff

Notification exempts from the operation of rule 9 (Registration) of the Central Excise (No. 2) Rules, 2001

26^th June, 2001

Notification No. 36/2001-Central Excise(N. T.)

In exercise of the powers conferred by sub-rule (2) of the rule 9 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs, being satisfied that it is necessary and expedient in the public interest so to do, -

1. hereby exempts from the operation of rule 9 of the said rules, -

     i. the persons who manufacture the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are chargeable to nil rate of duty or remain fully exempt from the whole of the duty of excise leviable thereon subject to conditions specified in that notification and other conditions as specified below:

          a. the manufacturer makes a declaration in the specified form annexed hereto while claiming exemption under this notification:

          b. that where the exemption from the whole of the duty of excise leviable on the said goods is granted, based on the value of clearances made in a financial year (hereinafter referred to as "full exemption limit"), no such declaration shall be filed, if the aggregate value of the said goods cleared -

               i. by a manufacturer from one or more factories, or

               ii. from any factory by one or more manufacturers,

          for home consumption, was less than the specified limit during the preceding financial year or in case of a new factory or manufacturer, such value of clearances is estimated to remain less than the specified limit during the current financial year;

          ¹[Provided that a manufacturer availing exemption under clause (b), shall file a revised declaration for the previous year 2007-08 by 31^st October, 2008:

          Provided further that an independent weaver who intends to opt for the procedure specified in rule 8A of the CENVAT Credit Rules,2002 , shall file an application in the form specified in Annexure-IA to the notification No.35/2001-Central Excise(N.T.) , dated 26th June, 2001 (G.S.R. 464 (E), dated the 26th June, 2001) and shall obtain a twelve digit declarant code from the Superintendent of Central Excise having jurisdiction in this behalf, before issuance of any challan referred to in the said rule 8A; such option once exercised during a financial year cannot be withdrawn during the same financial year.]

     ii. ⁴[every person, other than the said person referred to in sub-rule (1) of rule 12B of the Central Excise Rules, 2002], who gets his goods manufactured on his account from any other person subject to the conditions that the said manufacturer authorises the person, who actually manufactures or fabricates the said goods to comply with all procedural formalities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said manufacturer and, in order to enable the determination of value of the said goods under section 4 or section 4A of the said Act, to furnish information including the price at which the said manufacturer is selling the said goods and the person so authorised agrees to discharge all liabilities under the Act and the rules made thereunder:

     ⁵[****]

     iii. the persons manufacturing excisable goods by following the warehousing procedure as required by or under the Customs Act, 1962 (52 of 1962) subject to the following conditions: -  

          a. the said excisable goods and any intermediary or by-product including the waste and refuse arising during the process of manufacture of the said goods under the Customs Bond are either destroyed or exported out of the country to the satisfaction of the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, in-charge of the Customs Bonded Warehouse;

          b. the manufacturer shall file a declaration in the specified form annexed hereto in triplicate for claiming exemption under this notification;

          c. no drawback or rebate of duty of excise paid on the raw materials or components used in the manufacture of the said goods, shall be admissible.

      iv. the person who carries on wholesale trade or deals in excisable goods except first stage dealer or second stage dealer as defined in CENVAT Credit Rules, 2001;

      v. the person who uses excisable goods for any purpose other than for processing or manufacture of any goods availing benefit of exemption extending concessional rate of duty;

      vi. every job worker, who undertakes job work in respect of final products falling under ⁸[Chapter 61 or 62] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person who shall pay the duty or duties of excise leviable on the said goods, under sub-rule (3) of rule 4 and comply with all procedural formalities and discharge all liabilities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said other person:

     Provided that the above exemption shall not apply to the job worker who may be authorised to pay the duty of excise leviable on such final products manufactured by him on behalf of such other person in accordance with the proviso to sub-rule (3) of rule 4 of the said rules.

     Explanation.- For the purposes of this proviso, the expression "job worker" shall have the meaning assigned to it in sub-rule (3) of rule 4;

2.  hereby declares that where a ⁶[hundred percent export oriented undertaking or a unit in Export Processing Zone or a unit in Special Economic Zone, is licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962 (52 of 1962), such undertaking or unit] shall be deemed to be registered for the purposes of rule 9 of the Central Excise (No.2) Rules, 2001.

     ⁷[Provided that such hundred percent export oriented undertaking or a unit in Export Processing Zone shall not be deemed to be registered for the said purpose if such undertaking or unit procures excisable goods from the domestic tariff area or removes excisable goods to the domestic tariff area.]

⁹[(2A) hereby declares that where a godown or retail outlet of a Duty Free Shop is appointed or licensed under the provisions of sections 57 or 58 of the Customs Act, 1962 (52 of 1962), as the case may be, such godown or retail outlet shall be deemed to be registered as warehouse under rule 9 of the Central Excise Rules, 2002.]

¹⁰[(3) hereby declares that if two or more premises of the same factory are located within a close area in the jurisdiction of a Range Superintendent, the manufacturing process undertaken therein are interlinked, and the units are not operating under any of the area based exemption notifications, the Commissioner of Central Excise, may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations as he may impose, allow single registration.]

¹¹[Explanation. - For the purpose of this notification, the expression “specified limit” shall mean,-

(a) in respect of goods falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), full exemption limit;

(b) for goods, other than (a) above, full exemption limit minus sixty lakh rupees.]]

Annexure

³["Declaration Form"

To

The Deputy Commissioner/Assistant Commissioner,

Central Excise,

I/We……………………………………… declare that to the best of my/our knowledge and belief the information furnished in the Schedule below is true and complete.

I/We……………………………………….declare that wherever the exemption has been claimed on the basis of conditions mentioned in the notification(s) or in Central Excise Tariff Act, 1985 (5 of 1986), the said conditions have been fulfilled by me/us.

I/We undertake to apply for Central Excise Registration in the proper form as soon as the value of the goods, mentioned in the said Schedule, cleared for home consumption in a financial year, reaches the full exemption limit or as soon as the goods mentioned in the Schedule become chargeable to duty.

I/We undertake to maintain such records and follow such procedure as may be specified by the Commissioner in relation to the exempted goods.

I/We also undertake to intimate any change in the information furnished in the said Schedule.

^1A[THE SCHEDULE

1. Name and full address of the factory:

2. Name and addresses of other factories/manufacturers (producing such goods) in whom the manufacturer claiming the exemption has proprietary interest:

3. Status of business (tick only one box):

Proprietorship

Partnership

Registered Company

 

Unregistered Company

Trust

Society

Others

4. Permanent Account Number (PAN) allotted by the Income tax Deptt:

5. VAT registration number allotted by the State VAT Deptt.:

6. Details of electricity connection:

(a) Name of  electricity supplying company

(b) Total number of electricity meters installed in the factory

(c)  (i) Electricity consumer number:

(ii) Electricity meter number(s):

(d)  Sanctioned electricity load:

(i)  Unit of measurement (HP/KWh/others-specify)

(ii) Quantity

 7. Details of the excisable goods manufactured by the factory during the preceding financial year ___________

S.No.	Description of excisable goods	Classification under First Schedule to the Central Excise Tariff Act, 1985(5 of 1986)	Value of clearance (Rs.)	Notification No. and date, availed	Sr. No. in the notification (if any).
1.	2.	3.	4.	5.	6.

(Signature of the Declarant)]

 

Note.- 1. Portion of the Form/Schedule that is not relevant may be deleted.

2. Where the goods are exempted from the Tariff, the relevant provision giving such exemption may be mentioned in column (5) against particular Tariff sub-heading.".

3. This notification shall come into force on 1st day of April, 2005.]

 

F. No. 201/12/2001-CX.6

(P.K. Sinha)

Under Secretary to the Government of India

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Notes:

1.	Has been substituted vide Notification No. 40/2008 dated 29/9/2008 CE (NT) before it was inserted vide Notification No. 53/2003 CE (NT) dated 9/6/2003  as, "Provided that an independent weaver who intends to opt for the procedure specified in rule 8A of the CENVAT Credit Rules, 2002, shall file an application in the form specified in Annexure-IA to the notification No. 35/2001-Central Excise(N.T.), dated 26th June, 2001 (G.S.R. 464 (E), dated the 26th June, 2001) and shall obtain a twelve digit declarant code from the Superintendent of Central Excise having jurisdiction in this behalf, before issuance of any challan referred to in the said rule 8A; such option once exercised during a financial year can not be withdrawn during the same financial year"
1A.	Has been substituted vide Notification No. 40/2008 dated 29/9/2008 CE (NT) before it was read as, “The Schedule 1. Name and full address of the factory. 2. Name and addresses of other factories/manufacturers (producing such goods) in whom the manufacturer claiming the exemption has proprietary interest. 3. Status of business (tick only one box) Proprietorship   Partnership   Registered Company       Unregistered Company   Trust    Society   Others   4. Details of the excisable goods manufactured by the factory during the preceding Financial year: S.No. Description of excisable goods Classification under First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) Value of clearance (Rs.) Notification No. and date, availed Sr. No. in the notification (if any) (1) (2) (3) (4) (5) (6)”                 (Signature of the Declarant)
2.	For the words "ten lakh rupees", the words "sixty lakh rupees" has been substituted vide Notification No.14/2005 CE (NT) dated 1/3/2005
3.	Has been substituted vide Notification No.14/2005 CE (NT) dated 1/3/2005
4.	For the words "every manufacturer", the words "every person, other than the said person referred to in sub-rule (1) of rule 12B of the Central Excise Rules, 2002," has been substituted vide Notification No. 26/2003 CE(NT) dated 25/3/2003
5.	The proviso and the Explanation has been omitted vide Notification No. 26/2003 CE(NT) dated 25/3/2003
6.	For the words and figures "hundred percent export oriented undertaking, or a unit in Free Trade Zone or Special Economic Zone, is licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962, such hundred percent export oriented undertaking or unit in Free Trade Zone or Special Economic Zone", the words, brackets and figures "hundred percent export oriented undertaking or a unit in Export Processing Zone or a unit in Special Economic Zone, is licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962 (52 of 1962), such undertaking or unit", has been substituted vide Notification No. 31/2002 CE(NT) dated 17/9/2002
7.	Has been inserted vide Notification No. 31/2002 CE(NT) dated 17/9/2002
8.	For the word and figures "Chapter 62", the words and figures "Chapter 61 or 62" has been substituted vide Notification No. 8/2002 CE(NT) dated 1/3/2002
9.	Inserted vide Notification No. 09/2013- Central Excise (N. T.) dated 23/05/2013
10.	Substituted vide Not. 19/2016 - Dated 1-3-2016, before it was read as, "3.  hereby declares that if two or more premises of the same factory are separated by public road, railway line or canal, the Commissioner of Central Excise may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, allow single registration."
11.	Substituted vide Not.40/2016 - Dated 26-7-2016, before it was read as, Explanation. - For the purpose of this notification, the expression "specified limit" shall mean full exemption limit minus 2[sixty lakh rupees.