Amendments to 19 Notifications - 63/91 - Central Excise - Tariff

Amendments to 19 Notifications

Notification No. 63/91-C.E.

Dated 25-7-1991

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 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 amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S. No.	Notification No. and Date	Amendment
(1)	(2)	(3)
1.	37/81-Central Excises, dated the 1st March, 1981.	In the said notification, after the proviso, the following proviso shall be inserted, namely :- "Provided further that no credit of the duty paid on the inputs has been taken under rule 56A or rule 57A of the said rules".
2.	57/86-Central Excises, dated the 10th February, 1986.	In the Table annexed to the said notification, Sl. No. 3 and the entries relating thereto shall be omitted.
3.	61/86-Central Excises, dated the 10th February, 1986.	In the Table annexed to the said notification, against Sl. No. 1, in column (5), for the words and letters "the said Heading Nos.", the words, letters and figures "Heading Nos. 83.02, 83.04, 94.01, 94.02 or 94.03" shall be substituted.
4.	450/86-Central Excises, dated the 17th November, 1986.	In the Table annexed to the said notification, against Sl. No. 2, in column (3), for the entry, the entry "If no credit of duty paid on the inputs has been taken under rule 56A or rule 57A of the said rules" shall be substituted.
5.	191/87-Central Excises, dated the 4th August, 1987.	In the said notification, after the words, "used in the manufacture of" the words "copper or" shall be inserted.
6.	171/88-Central Excises, dated the 13th May, 1988.	In the Table annexed to the said notification, Sl. No. 02 and the entries relating thereto shall be omitted.
7.	173/88-Central Excises, dated the 13th May, 1988	In the proviso to the said notification, - (i) in clause (ii), after the words "when imported", the words "on or after the 27th day of March, 1987 and" shall be inserted.
		(ii) after clause (ii), the following clause shall be inserted, namely.- "(iii) when imported before the 27th day of March, 1987, duty of customs leviable thereon under the said First Schedule at the rate of Rs. 1,400 per Light Displacement Tonnage, has been paid."
8.	174/88-Central Excises, dated the 13th May, 1988.	In the Table annexed to the said notification, against S. No. 02- (i) in column (3), for the entry, the entry "Noble ferro-alloys, namely ferro-titanium, ferro-molvbdenum, ferro-tungsten, ferro-vanadium, ferro-niobium and ferro-columbium" shall be substituted;
		(ii) in column (5), after the word "process", the words "and no credit of the duty paid on the inputs has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944 shall be inserted.
9.	175/88-Central Excises, dated the 13th May, 1988.	In the Table annexed to the said notification, - (i) against Sl. No. 01, in column (5), (a) for the entry "If made from hot-rolled products produced in India", the entry "If made from hot-rolled products on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid." shall be substituted;
		(b) for the entry "If made from cold-rolled products produced in India", the entry "If made from cold-rolled products on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid." shall be substituted;
		(ii) against Sl. No. 01A, in column (5), for the entry, the entry "If made from hot-rolled products or cold-rolled products on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid." shall be substituted;
		(iii) against Sl. No. 06, in column (3), for the entry, the entry "Table, kitchen or other house-hold articles and parts thereof, of stainless steel." shall be substituted;
		(iv) after Sl. No. 08 and entry relating thereto, the following Sl. No. and entry shall be inserted, namely :-
		(1)	(2)	(3)	(4)	(5)
		09.	72.19	Stainless steel circles	Nil	If made from flat rolled products of stainless steel on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid".
10.	177/88-Central Excises, dated the 13th May, 1988.	In the Table annexed to the said notification, against Sl. No. 9, in column (3), for the entry, the entry "Table, kitchen or other house-hold articles and parts thereof.," shall be substituted.
11.	180/88-Central Excises, dated the 13th May, 1988.	In the said notification, - (I) In the table, -
		(a) against Sl. No. 9,
		(i) in column (3), for the entry, the entry "aluminium plates or sheets" shall be substituted;
		(ii) in column (5), for the entry, the entry "If the Assistant Collector of Central Excise is satisfied that such plates or sheets are intended for use in the electrolytic process for manufacture of aluminium and zinc, and where such use is elsewhere than in a factory of production of such plates or sheets, the procedure set out in Chapter X of the said rules, is followed." shall be sub-stituted;
		(b) against Sl. No. 17, in column (4), for the entry, the entry "Nil" shall be substituted;
		(c) against Sl. No. 20, in column (3), for the entry, the entry "Table, kitchen or other house-hold articles and parts thereof." shall be substituted;
		(II) In the second proviso, for the word, letters and figures "against S. No. 6", the words, letters and figures "against S. Nos. 1, 5, 6, 7, 10, 11, 12, 14 and 15" shall be substituted.
12.	181/88-Central Excises, dated the 13th May, 1988.	In the said notification, after the Table, the following proviso shall be inserted, namely :- "Provided that in respect of goods mentioned against S. Nos. 4 and 6 of the said Table, the exemption contained in this notification shall not apply if credit of duty paid on the goods used in their manufacture has been availed of under rule 56A or rule 57A of the said rules".
13.	182/88-Central Excises, dated the 13th May, 1988.	In the Table annexed to the said notification, against S. No. 04, in column (4), the following entry shall be inserted, namely :-
		"If no credit of duty paid on the goods used in their manufacture has been availed of under rule 56A or rule 57A of the said rules".
14.	184/88-Central Excises, dated the 13th May, 1988.	In the Table annexed to the said notification, against S. No. 6, in column (4), the following entry shall be inserted, namely :-
		"If no credit of duty paid on the goods used in their manufacture has been availed of under rule 56A or rule 57A of the said rules."
15.	202/88-Central Excises, dated the 20th May, 1988.	In the Explanation to the said notification, the words "or charged to Nil rate of duty" shall be omitted.
16.	207/88-Central Excises, dated 1st June, 1988.	In the Table annexed to the said notification, against Sl. Nos. 01 to 06, in column (3), for the entry, the entry "All goods." shall be substituted.
17.	275/88-Central Excises, dated the 4th Nove-mber, 1988.	In the Explanation to the said notification, the words "or charged to Nil rate of duty" shall be omitted.
18.	60/90-Central Excises, dated the 20th March, 1990.	In the Table annexed to the said notification, -
		(i) against Sl. No. 16, in column (3), for the entry, the entry, "Wire of iron or non-alloy steel, other than those plated or coated with base metals" shall be substituted;
		(ii) against Sl. No. 28, in column (3), for the entry, "other wire, other than electric resistance wire (including electric resistance heating wire)", the entry "wire of alloy steel, other than those plated or coated with base metals" shall be substituted.
19.	61/90-Central Excises, dated the 20th March, 1990.	In the said notification, for the words "fabricated at the site of construction work for use in such construction work", the words "fabricated at the site of work for use in construction work at such site" shall be substituted.