Amendment to Notification Nos. 214/86-C.E., 4/97-C.E., 16/97-C.E. and 38/97-C.E.
Notification No. 60/97-C.E.
Dated 1-9-1997
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 amended or further amended as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.
TABLE
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Sl. No |
Notification No. and date |
Amendment |
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(1) |
(2) |
(3) |
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1. |
214/86-Central Excises, dated the 25th March, 1986 |
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In the said notification, -
(i) In the first paragraph, for clauses (a) and (b), the following shall be substituted, namely :- |
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"(a) |
used in relation to the manufacture of final products, specified in column (3) of the said Table, - |
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(i) |
on which duty of excise is leviable in whole or in part; or |
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(ii) |
for removal to a unit in a free trade zone or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technolgy Parks or for supply to the United Nations or an international organisation for their offical use or for supply to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 108/95-Central Excises, dated the 28th August, 1995, or |
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(iii) |
for removal under bond for export, or |
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(b) cleared as such from the factory of the supplier of raw materials or semi-finished goods - |
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(i) |
on payment of duty for home consumption (on which duty of excise is leviable whether in whole or in part); or |
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(ii) |
without payment of duty under bond for export; or |
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(iii) |
without payment of duty to a unit in a free trade zone or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organisation for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministryof Finance (Department of Revenue), No. 108/95-Central Excises, dated the 28th August, 1995". |
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(ii) in the second paragraph, in clause (i), for sub-clause (b), the following shall be substituted, namely :- |
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"(b) |
removed from his factory without payment of duty - |
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(i) |
under bond for export; or |
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(ii) |
to a unit in a free trade zone or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organisation for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 108/95-Central Excises, dated the 28th August, 1995; or". |
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2. |
4/97-Central Excise, dated the1st March, 1997. |
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In the said notification, for the words, figures and letter "under rule 57A" wherever they occur, the words, figures and letters "under rule 57A or rule 57B" shall be substituted. |
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3. |
16/97-Central |
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In the said notification, |
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Excise, dated the1st April, 1997. |
(i) |
in the second paragraph, in clause (iii), for the words, figures and letter "under rule 57A", the words, figures and letters "under rule 57A or rule 57B" shall be substituted. |
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(ii) |
in paragraph 5, in Explanation, for clause (c), the following shall be substituted namely, - |
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"(c) `value' means, - |
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(i) |
in respect of specified goods which have been notified under section 4A of the Central Excise Act, 1944 (1 of 1944), the value as determined in accordance with the provisions of that section; and |
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(ii) |
in respect of specified goods other than those referred to in sub-clause (i), the value as determined in accordance with the provisions of section 4 of the Central Excise Act, 1944 (1 of 1944), or the tariff value fixed under section 3 of the said Act"; |
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4. |
38/97-Central Excise, datede |
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In the said notification, in Explanation, for clause (C), the following shall be substituted namely, - |
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the27th June, 1997 |
"(C) |
`value' means :- |
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(i) |
in respect of specified goods which have been notified under section 4A of the Central Excise Act, 1944 (1 of 1944), the value as referred to in sub-clause(i), the value as determined in accordance with the provisions of section 4 of the Central Excise Act, 1944 (1 of 1944), or the tariff value fixed under section 3 of the said Act."; |
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