SCH 09 - NINTH SCHEDULE - Finance Act, 2003

THE NINTH SCHEDULE [See section 154(1)] S. No. Notification No. and date Amendment Date of effect of amendment (1) (2) (3) (4) 1. G. S. R. 508 (E), dated the 8th July, 1999 [32/99-Central Excise, dated the 8th July, 1999] In the said notification, in the opening paragraph, - (i) the following proviso shall be inserted at the end, namely: - "Provided that exemption contained in this notification shall not be applicable to - (a) cigarettes falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and (b) pan masala containing tobacco, falling under sub-heading No. 2106.00 or 2404.49, as the case may be, of the First Schedule or the Second Schedule to the said Central Excise Tariff Act."; 8th July, 1999. (ii) for the proviso, as inserted by clause (i), the following proviso shall be substituted, namely :- "Provided that the exemption contained in this notification shall not be applicable to the goods falling under Chapter 24:"; 1st March, 2001. (iii) after the proviso, the following proviso shall be inserted, namely :- "Provided further that exemption contained in this notification shall not be applicable to the goods manufactured and cleared from— (1) Numaligrah Refineries Limited; or (2) Bongaigaon Refineries and Petrochemicals Limited; or (3) Indian Oil Corporation, Guwahati; or (4) Assam Oil Division, Indian Oil Corporation, Digboi.". 12th February, 2002. 2. G.S.R. 509(E), dated the 8th July, 1999 [33/1999-Central Excise, dated the 8th July, 1999] In the said notification, in the opening paragraph, - (i) the following proviso shall be inserted at the end, namely :- 8th July, 1999. "Provided that exemption contained in this notification shall not be applicable to - (a) cigarettes falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and (b) pan masala containing tobacco, falling under sub-heading No. 2106.00 or 2404.49, as the case may be, of the First Schedule or the Second Schedule to the said Central Excise Tariff Act."; (ii) for the proviso, as inserted by clause (i), the following proviso shall be substituted, namely:— "Provided that the exemption contained in this notification shall not be applicable to the goods falling under Chapter 24.". 1st March, 2001.