Articles for Apparel of Handloom - Excise Exemption Conditions Changed Woven Fabrics - Calendaring etc. on Job Work -- Excise Exemption - 040/2002 - Central Excise - Tariff

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Articles for Apparel of Handloom - Excise Exemption Conditions Changed Woven Fabrics - Calendaring etc. on Job Work -- Excise Exemption

NOTIFICATION No. 40/2002-Central Excise DATED 14/08/2002

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), 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, except as respects things done or omitted to be done before such amendment, 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)

6/2002-Central Excise, dated the 1st March, 2002

In the said notification, in the Annexure, for Condition No. 35 and condition relating thereto, the following shall be substituted, namely:-

"35. (1) If, at the time of clearance, the manufacturer -

(i) produces a certificate, from an authorized officer of the Textiles Committee containing, inter alia, the following details:-

(a) the distinctive profile of the goods (hereinafter referred to as the "specified goods") covered therein;

(b) that the specified goods are made out of handloom fabrics; and

(c) the time period for which the above certification is valid;

(ii) declares in the invoice that these goods have been made out of handloom fabrics and are duly covered by the said certificate; and

(iii) affixes a label on these goods declaring that such goods have been made out of handloom fabrics.

(2) The Commissioner of Central Excise shall authorize, an audit team consisting of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and an authorized officer of the Textiles Committee to undertake audit of the records of the manufacturer once in every financial year, sample testing, etc. and the audit so conducted reveals that these goods have been made out of handloom fabrics.

Explanation.- For the purposes of this condition, the distinctive profile of the specified goods refers to the broad category to which the goods belong and does not refer to consignment wise details.

Illustration : Men's shirts, men's kurtas, men's kurta-pyjama set, ladies tops, ladies kurtas and ladies salwar kameez set would comprise of the distinctive profiles of each of these items separately.";

14/2002-Central Excise, dated the 1st March, 2002

In the said notification,-

(i) in the second proviso, in clause (a), for the figures and word "15 and 16", the figures and word "15, 16 and 17" shall be substituted;

(ii) in the Table, after S.No. 16 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
"17	52, 54 or 55	Woven fabrics subjected to the process of calendering or decatising or both, on job-work basis, in a factory which does not have the facilities (including plant and equipment) for carrying out any other process, provided no credit under rule 3 or 11 of the CENVAT Credit Rules, 2002 has been taken. Explanation.- For the purposes of this exemption, the value of such fabrics shall be the job-work charges for calendaring or decatising or both, as the case may be, in respect of such fabrics.	16%	-".

(F.No. B.4/2/2002-TRU)

Footnote - (1) 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, notification No. 32/2002-Central Excise, dated the 18th June, 2002, vide number G.S.R. 434 (E), dated the 18th June, 2002 and was last amended by Ntf. No. 41/2002-CE, Dt. 19/08/2002.

(2) The principal notification No. 14/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 135 (E), dated the 1st March, 2002, notification No. 37/2002-Central Excise, dated the 3rd July, 2002, vide number G.S.R. 468 (E), dated the 3rd July, 2002, and was last amended by Ntf. No. 47/2002-CE, Dt. 06/09/2002.

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