Amends Notification No. 140/83-C.E. relating to S.S. units manufacturing cosmetics - 16/93 - Central Excise - Tariff

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Amends Notification No. 140/83-C.E. relating to S.S. units manufacturing cosmetics

Notification No. 16/93-C.E.

Dated 28-2-1993

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 140/83-Central Excises, dated the 5th May, 1983, namely :-

In the said notification, —

(i) in paragraph 1, —

(a) for the words "cleared for home consumption on or after the first day of April in any financial year, by or on behalf of a manufacturer", the words "cleared for home consumption or for export to Bhutan or Nepal on or after the first day of April in any financial year by a manufacturer" shall be substituted;

(b) in clause (a), for the words "rupees five lakhs", the words "rupees fifteen lakhs" shall be substituted;

(d) for the proviso, the following proviso shall be substituted, namely :-

"Provided that the aggregate value of clearances of the said goods from any factory by one or more manufacturers in any financial year under clauses (a) or (b) of this paragraph, as the case may be, shall not exceed rupees fifteen lakhs.";

(ii) for paragraph 2, the following paragraph shall be substituted, namely :-

"2. Nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods for home consumption or for export to Bhutan or Nepal, -

(a) by a manufacturer, from one or more factories, or

(b) from any factory, by one or more manufacturers;

had exceeded rupees fifty lakhs in the preceding financial year:

Provided that for the purposes of computing the aggregate value of clearances under this paragraph, the clearances of any excisable goods where a manufacturer affixes the said goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification, shall not be taken into account.";

(iii) in paragraph 3, for clauses (a) and (b), following clauses shall be substituted, namely :-

"(a) if he files a declaration with the Assistant Collector of Central Excise, that the aggregate value of clearances of all excisable goods for home consumption or export to Bhutan or Nepal by a manufacturer, from one or more factories, or from any factory, by one or more manufacturers during the financial year is not likely to exceed rupees fifty lakhs, and

(b) that the aggregate value of clearances of all excisable goods for home consumption or export to Bhutan or Nepal by a manufacturer, from one or more factories, or from any factory, by one or more manufacturers during the financial year, does not exceed rupees fifty lakhs,";

(iv) paragraph 4 shall be omitted;

(v) for paragraph 5, the following paragraph shall be substituted, namely :-

"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 first day of August in the preceding financial year, the exemption contained in the notification shall not be applicable if the aggregate value of clearances of all excisable goods for home consumption or for export to Bhutan or Nepal, by a manufacturer, from one or more factories or from any factory by one or more manufacturers, during the financial year, exceeds rupees fifty lakhs.";

(vi) in the Explanation II, for the words "the clearances of any excisable goods", the words "the clearances of any excisable goods, which are chargeable to nil rate of duty or", shall be substituted.

2. This notification shall come into force on the first day of April, 1993.

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