Effective rates of duty for small scale manufacturers of tread rubber - 18/94 - Central Excise - Tariff

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Effective rates of duty for small scale manufacturers of tread rubber

Notification No. 18/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips falling withing Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said goods), and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from any factory by one or more manufacturers, -

(a) in the case of first clearances of the said goods up to an aggregate quantity not exceeding seventy five tonnes, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of Rs. 6.00 per kilogram;

(b) in the case of clearances (being clearances of the said goods of the aggregate quantity not exceeding seventy five tonnes) immediately following the said clearances of the quantity specified in clause (a), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of Rs. 8.50 per kilogram;

(c) in the case of clearances (being clearances of the said goods of the aggregate quantity not exceeding one hundred tonnes) immediately following the said clearances of the quantity specified in clauses (a) and (b) taken together, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of Rs. 13.00 per kilogram.

2. Nothing contained in this notification shall apply to a manufacturer, -

(a) if the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees one and a half crores;

(b) if the aggregate quantity of clearances of the said goods by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees two hundred and fifty tonnes.

3. Nothing contained in this notification shall apply, -

(a) if the aggregate value of clearances of all excisable goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded rupees one and a half crores;

(b) if the aggregate quantity of clearances of the said goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded two hundred and fifty tonnes.

4. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer, -

(a) if he files a declaration with the Assistant Collector of Central Excise that, -

(i) the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the financial year is not likely to exceed rupees one and a half crores; and

(ii) the aggregate quantity of clearances of the said goods by him or on his behalf, for home consumption, from one or more factories, during the financial year is not likely to exceed two hundred and fifty tonnes; and

(b) if,-

(i) the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the financial year does not exceed rupees one and a half crores; and

(ii) the aggregate quantity of clearances of the said goods by him or on his behalf, for home consumption, from one or more factories, during the financial year does not exceed two hundred and fifty tonnes.

5. Where the said goods have not been cleared from any factory in the preceding financial year, or have been cleared for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable, -

(i) if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the financial year, exceeds rupees one and a half crores, and

(ii) if the aggregate quantity of clearances of the said goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the financial year, exceeds two hundred and fifty tonnes.

6. The exemption contained in this notification shall not apply to the said goods bearing a brand name or trade name (registered or not) of another person.

ExplanationI. - For the purposes of this notification, the expression "value" means either the value as determined in accordance with the provisions of section 4 of the said Act, or, as the case may be, according to the tariff value fixed or altered under section 3 of the Said Act.

Explanation II. - For the purposes of computing the aggregate value of clearances under this notification the clearances of any excisable goods, which are chargeable to nil rate of duty or, which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted, based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the said Act, and for the time being in force, shall not be taken into account.

Explanation III. - For the purposes of computing the aggregate clearances under the opening paragraph, paragraph 2, paragraph 3, paragraph 4 or paragraph 5, the clearances of the said goods bearing a brand name or trade name (registered or not) of another person, which are not eligible for grant of exemption in terms of the provisions of paragraph 6 of this notification, shall not be taken into account.

Explanation IV. - For the purposes of this notification, where the said goods bear a brand name or trade name (registered or not) of another manufacturer or trader, such goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader.

Explanation V. - For the purposes of this notification, "brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, code number, drawing number, design number, signature or invented word or writing which is used in relation to the said goods for the purpose of indicating or so as to indicate a connection in the course of trade between such said goods and some person using such name or mark with or without any indication of the identity of that person.

7. This notification shall come into force on the 1st day of April, 1994.

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