Small Scale Exemption Scheme - Amendment to Notifications
Notification No. 39/97-C.E.
Dated 30-6-1997
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
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S. No. |
Notification No. and date |
Amendment |
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(1) |
(2) |
(3) |
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1. |
83/94-Central Excises, dated the 11th April, 1994. |
In the said notification, for the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997", the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997 and 38/97- Central Excise, dated the 27th June, 1997", shall be substituted. |
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2. |
84/94-Central Excises, dated the 11th April, 1994. |
In the said notification, for the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997", the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997 and 38/97-Central Excise, dated the 27th June, 1997", shall be substituted. |
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3. |
4/97-Central Excise, dated the 1st March, 1997. |
In the Annexure to the said notification, - |
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(I) in condition No. 2, for the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997", wherever they occur, the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997 and 38/97-Central Excise, dated the 27th June, 1997", shall be substituted; |
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(II) in condition No. 13 and 14, for the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997", the figures, words and letters "16/97-Central Excise, dated the 1st April, 1997 and 38/97-Central Excise, dated the 27th June, 1997", shall be substituted. |
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4. |
16/97-Central Excise, dated the 1st April, 1997. |
In the said notification, 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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(a) in respect of the specified goods falling under heading No. 33.03 and sub-heading Nos. 3307.41 and 3307.49 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the value as determined in accordance with the provisions of section 4A of the Central Excise Act, 1944 (1 of 1944); and |
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(b) in respect of other specified goods, 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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