Amendment to Notification Nos. 140/83, 175/86 and 75/87
Notification No. 174/89-C.E.
Dated 1-9-1989
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 further amended in the manner specified in the corresponding entry in column (3) of the said Table.
THE TABLE
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S. No. |
Notification No. and date |
Amendment |
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(1) |
(2) |
(3) |
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1. |
140/83-Central Excises, dated 5th May, 1983 |
In the said notification, to paragraph 4, the following proviso shall be added, namely : — |
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"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 specified 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." |
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2. |
175/86-Central Excises, dated the 1st March, 1986 |
In the said notification, -
(i) to paragraph 3, the following proviso shall be added, namely,- |
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"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 specified 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"; |
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(ii) in paragraph 4, — |
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(a) in the proviso, in clause (b), the words "or the exemption in terms of S. No. 39 of the table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 53/88 - Central Excises, dated the 1st March, 1988" shall be omitted; |
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(b) after the proviso, the following proviso shall be inserted, namely : — |
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"Provided further that nothing contained in clause (b) of the first proviso shall apply in a case where a manufacturer who is manufacturing specified goods in a factory and is registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951), with the Directorate General of Technical Development, and has availed of the exemption under this notification during the financial year 1986-87 and the aggregate value of clearances of all excisable goods during the financial years 1987-88 and 1988-89 did not exceed rupees one hundred and fifty lakhs"; and |
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(iii) paragraph 6 shall be omitted. |
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3. |
75/87-Central Excises, dated 1st March, 1987 |
In the said notification, in paragraph 2, the following proviso shall be added, namely : — |
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"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 specified 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." |
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