SSI Duty Exemption - Aggregate Value of Clearance of Goods under 93.05 and Parts (93.06/93.07) To be Counted or Not - 047/2001 - Central Excise - Tariff

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SSI Duty Exemption - Aggregate Value of Clearance of Goods under 93.05 and Parts (93.06/93.07) To be Counted or Not

NOTIFICATION NO.47/2001-CE

DATED 01/10/2001

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S. No.	Notification No. and date	Amendment
(1)	(2)	(3)
1.	8/2001-CE, dated the 1st March , 2001	In the said notification,- (a) in paragraph 3, after the first proviso, the following proviso shall be inserted, namely;- "Provided further that the clearances for home consumption, whether on payment of duty or otherwise, of goods falling under heading No. 93.05 and parts falling under heading Nos. 93.06 or 93.07, between 1st April, 2001 and 30th September, 2001 (both days inclusive) shall be taken into account while computing the aggregate value of clearance at nil rate of duty under Sl No. 1 of the said Table for the Financial Year 2001-2002."; (b) in the Explanation, after clause (J), the following clause shall be inserted, namely:- "(K) refund of duty paid on clearances of goods falling under heading No. 93.05 and parts falling under heading Nos. 93.06 or 93.07 before the 1st day of October, 2001 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, in item (xxvii), for the words and figures "all goods falling under Chapter 93 of the First Schedule", the words, figures and brackets "all goods falling under heading Nos. 93.02, 93.03, 93.04, 93.06 and 93.07 (except parts falling under heading Nos. 93.06 or 93.07 )" shall be substituted.
2.	9/2001-CE, dated the 1st March , 2001	In the said notification,- (a) in paragraph 3, after the first proviso, the following proviso shall be inserted, namely;- "Provided further that the clearances for home consumption, whether on payment of duty or otherwise, of goods falling under heading No. 93.05 and parts falling under heading Nos. 93.06 or 93.07, between 1st April, 2001 and 30th September, 2001 (both days inclusive) shall be taken into account while computing the aggregate value of clearance at nil rate of duty under Sl No. 1 of the said Table for the Financial Year 2001-2002."; (b) in the Explanation, after clause (J), the following clause shall be inserted, namely:- "(K) refund of duty paid on clearances of goods falling under heading No. 93.05 and parts falling under heading Nos. 93.06 or 93.07 before the 1st day of October, 2001 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, in item (xxvii), for the words and figures "all goods falling under Chapter 93 of the First Schedule", the words, figures and brackets "all goods falling under heading Nos. 93.02, 93.03, 93.04, 93.06 and 93.07 (except parts falling under heading Nos. 93.06 or 93.07 )" shall be substituted.

F. No. B-10/4/2001-TRU

Note : 1. The principal notification No.8/2001- Central Excise, dated the 1st March, 2001, was published in the Gazette of India, Extraordinary, vide G.S.R.133(E), dated the 1st March, 2001and was last amended by the Ntf. No. 40/2001-CE, dated the 31st July, 2001 which was published in the Gazette of India, Extraordinary, vide G.S.R. 566(E), dated the 31st July, 2001 .

2. The principal notification No.9/2001- Central Excise, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary, vide G.S.R.134(E), dated the 1st March, 2001 and was last amended by the Ntf. No. 40/2001-CE, dated the 31st July, 2001 which was published in the Gazette of India, Extraordinary, vide G.S.R. 566(E), dated the 31st July, 2001.