100 EOU - Amendment to Notification No. 1/95-C.E. - 41/97 - Central Excise - Tariff

100 EOU - Amendment to Notification No. 1/95-C.E.

Notification No. 41/97-C.E.

Dated 7-7-1997

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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/95-Central Excises, dated the 4th January, 1995, namely :-

In the said notification, -

(i) in the first paragraph, in clause (a), for the words "packaging of articles", the words "packaging of articles, or for production or packaging or job work for export of goods or services out of India," shall be substituted;

(ii) in paragraph 2, -

(a) in clause (a), for the words "repairs, processing, testing or display", the words "testing, repairs, refining, display, processing, job-work or any other operation necessary for manufacture of final product" shall be substituted; and

(b) in clause (b), for the words, brackets and letters "clauses (a) to (c)", the words brackets and letters "clauses (a) to (c) of the first paragraph or for export" shall be substituted; and

(iii) in paragraph 3, clause (c) shall be omitted; and

(iv) after paragraph 3, the following paragraph shall be inserted, namely, -

"3A. The Assistant Commissioner may, subject to such conditions as he may prescribe, permit destruction of reject, waste and scrap material without the payment of duty, within a hundred per cent export oriented unit or outside the said unit where it is not possible or permissible to destroy the same within the said unit.".