Amendment to Notification No. 179/88-C.E. [Ch. 74] - 291/88 - Central Excise - Tariff

Amendment to Notification No. 179/88-C.E. [Ch. 74]

Notification No. 291/88-C.E.

Dated 9-12-1988

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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 179/88-Central Excises, dated the 13th May, 1988, namely,-

In the Table annexed to the said notification, against S. No. 04, for the entry under column (5), the following entry shall be substituted, namely,-

"If, -

(i) such plates, sheets, blanks and strip are for supply to ordnance factories belonging to the Central Government or to the Government of India Mint;

(ii)  such plates, sheets, blanks and strip have been manufactured out of materials supplied by the said factories or, as the case may be, the said Mint;

(iii) the manufacturer produces a certificate, within such period as the Assistant Collector of Central Excise may specify in this behalf, to the effect that such plates, sheets, blanks and strip have been received in the said factories or, as the case may be, the said Mint; and

(iv) no credit of the duty paid on materials supplied by the said factories or the said Mint is availed of under rule 57A of the Central Excise Rules, 1944".