Amendment to Notification No. 8/96-C.E. - G.E. No. 66 - 03/97 - Central Excise - Tariff

Amendment to Notification No. 8/96-C.E. - G.E. No. 66

Notification No. 3/97-C.E.

Dated 7-2-1997

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. 8/96-Central Excise, dated the 23rd July, 1996, namely :-

In the Conditions below the said notification, for Item No. (15), the following shall be substituted, namely :-

"(15) If, -

(a) the writing and printing paper is supplied directly from such factory against a purchase order placed upon the manufacturer, -

(1) by a State Textbook Publication Corporation/Board, or in the case of States which do not have a State Textbook Publication Corporation/Board, by an officer not below the rank of a Deputy Secretary in the State Government concerned; or

(2) by the National Council for Educational Research and Training; and

(b) the said Corporation/Board or the said officer of the State Government concerned or the said National Council for Educational Research and Training, as the case may be, declares in the purchase order that the paper shall be used for the printing of educational textbooks.

Provided that the waste arising in the process of printing of the aforesaid textbooks, if not further usable in the printing of such textbooks, may be used for any other purpose without payment of duty."