SSI Exemption - Amendment to Notification Nos. 16/97-C.E. and 38/97-C.E. - 69/97 - Central Excise - Tariff

SSI Exemption - Amendment to Notification Nos. 16/97-C.E. and 38/97-C.E.

Notification No. 69/97-C.E.

Dated 3-12-1997

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.	16/97-Central Excise, dated the 1st April, 1997	In the said notification, in paragraph (5), in the Explanation, after clause (e), the following shall be inserted, namely, -
		"(f)	where the specified goods are chargeable to nil rate of duty or are already exempt from the whole of the duty of excise leviable thereon under any other notification, the clearances of specified goods used as inputs, shall not be deemed to be exempt under clause (c) of paragraph 3."
2.	38/97-Central Excise, dated the 27th June, 1997	In the said notification, in the Explanation, after clause (F), the following shall be inserted, namely, -
		"(G)	where the specified goods are chargeable to nil rate of duty or are already exempt from the whole of the duty of excise leviable thereon under any other notification, the clearances of specified goods used as inputs, shall not be deemed to be exempt under clause (c) of paragraph 3."