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Granite manufacturing SSI units - To pay duty by 15-6-2002 for clearances made during the period March to May, 2002 - Central Excise - F. No. B-10/1/2002-TRUExtract Granite manufacturing SSI units - To pay duty by 15-6-2002 for clearances made during the period March to May, 2002 F. No. B-10/1/2002-TRU Dated 11-3-2002 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi As you are aware, granite has been excluded from the SSI exemption notification No. 8/2001 and 8/2002. As a result, a granite manufacturing unit is required to pay duty even on such clearances that would have been otherwise eligible to exemption under the aforesaid exemption notifications. 2. It has now been decided by the Government that the excise duty on such clearances that would have been eligible for exemption under Notification No. 8/2001 or 8/2002 and that are made during the months of March, April and May, 2002, may not be paid on a fortnightly basis as required under Rule 8 of the Central Excise Rules, 2002. Granite manufacturing units have been allowed to pay duty on the aforesaid clearances effected during these three months by 15th of June, 2002. Granite manufacturing units have also been allowed to file a single RT 12 Return in respect of such clearances made during the month of March, April and May, 2002 by 10th June, 2002. 3. It is requested that the above decisions may kindly be brought to the notice of all concerned, including the trade associations, immediately and the filed officers duly instructed to comply with them. 4. Formal amendment in the Central Excise Rules, 2002 will follow.
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