Amendment to six Notifications - 244/88 - Central Excise - Tariff

Contents

Amendment to six Notifications

Notification No. 244/88-C.E.

Dated 19-8-1988

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government 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 the column (3) of the said Table.

TABLE

S. No.	Notification No. and date	Amendment
(1)	(2)	(3)
1.	186/75-Central Excises, dated 21st August, 1975.	In the said notification, - (a) in the first paragraph, (i) in the opening portion, for the words "for the production of goods or for being used in connection with the production of such goods", the words "for the production of goods or for being used in connection with the production of such goods or for packaging of such goods" shall be substituted; (ii) in clause (3), for the words, "in connection with the manufacture of goods", the words "in connection with the manufacture of goods or packaging of goods" shall be substituted; (b) after paragraph 2, the following paragraph shall be inserted, namely :- "2A. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfication of the Assistant Collector of Central Excise, - (a) that any unit in the Santa Cruz Electronics Export Processing Zone has been allowed to withdraw from the Santa Cruz Electronics Export Processing Zone, or has been permitted to dispose of any capital goods outside the Santa Cruz Electronics Export Processing Zone in any other place in India, by the Santa Cruz Processing Zone Board, and (b) that the concerned capital goods so permitted have been used within the Santa Cruz Electronics Export Processing Zone for a period of not less than three years, the Assistant Collector of Central Excise may allow such captial goods to be taken outside the Santa Cruz Electronics Export Processing Zone to any other place in India on payment of an amount equal to the duty leviable on such capital goods on the depreciated value thereof at the time of clearance."; (c) in the Appendix, - (i) in paragraph (j), for the words "for the production or in connection with the production", the words "for the production or in connection with the production or for packaging" shall be substituted; (ii) for paragraph (n), the following paragraph shall be substituted, namely :- "(n) On receipt by the consignee, such goods shall be utilised in the production of goods or in connection with the production of goods or for packaging of goods intended solely for export. It shall be the responsibility of the Assistant Collector of Customs/Officer-in-Charge of Security of the Zone to ensure that non-duty paid goods have been fully utilised for the production of goods or in connection with the production of goods or for packaging of goods intended for export only or are otherwise accounted for to the satisfaction of the Development Commissioner of the Santa Cruz Electronics Export Processing Zone"
2.	272/79-Central Excises, dated the 18th October, 1979	In the said notification, - (a) in the first paragraph, - (i) in the opening portion, for the words "for the production of goods or in connection with the production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (ii) in clause (c), for the words "for the production of goods or in connection with the production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (b) in the Appendix, - (i) in paragraph (j), for the words "in the production of goods or in connection with the production of goods", the words "in the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (ii) for paragraph (n), the following paragraph shall be substituted : "(n) On receipt by the consignee, such goods shall be utilised in the production of goods or in connection with the production of goods or for packaging of goods intended solely for export. It shall be the responsibility of the Assistant Collector of Customs/Security Officer of Kandla Free Trade Zone to ensure that all non-duty paid goods have been fully utilised for the production of goods or in connection with the production of goods or for packaging of goods intended for export only or are otherwise accounted for to the satisfaction of the Development Commissioner of the Kandla Free Trade Zone.
3.	237/85-Central Excises, dated the 15th November, 1985	In the said notification,- (a) in the first paragraph, - (i) in the opening portion, for the words "for the production of goods or in connection with production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods shall be substituted; (ii) in clause (c), for the words "for the production of goods or in connection with the production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (b) after paragraph 2, the following paragraph shall be inserted, namely :- "2A. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector of Central Excise, — (a) that any unit in the Zone has been allowed to withdraw from the Zone, or has been permitted to dispose of any capital goods outside the Zone in any other place in India, by the Madras Export Processing Zone Board appointed by the Notification of the Government of India in the Ministry of Commerce No. 14/13/82-EPZ, dated the 4th January, 1985; and (b) that the concerned capital goods so permitted have been used within the Zone for a period of not less than three years, the Assistant Collector of Central Excise may allow such capital goods to be taken outside the Zone to any other place in India on payment of an amount equal to the duty leviable on such capital goods on the depreciated value thereof at the time of clearance."; (c) in the Appendix, - (i) in paragraph (j). for the words "in the production of goods or in connection with the production of goods", the words "in the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (ii) for paragraph (n), the following paragraph shall be substituted, namely : - "(n) On receipt by the consignee, such goods shall be utilised in the production of goods or in connection with the production of goods or for packaging of goods intended solely for export. It shall be the responsibility of Assistant Collector of Customs/Security Officer of the Zone to ensure that all non-duty paid goods have been fully utilised for the production of goods or in connection with the production of goods/or for packaging of goods intended for export only or are otherwise accounted for to the satisfaction of the Development Commissioner.".
4.	238/85-Central Excises, dated the 15th November, 1985.	In the said notification, - (a) in the first paragraph, - (i) in the opening portion, for the words "for the production of goods or in connection with production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (ii) in clause (c), for the words "for the production of goods or in connection with the production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (b) after paragraph 2, the following paragraph shall be inserted, namely :- "2A. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector of Central Excise, - (a) that any unit in the Zone has been allowed to withdraw from the Zone, or has been permitted to dispose of any capital goods outside the Zone in any other place in India, by the FALTA Export Processing Zone Board appointed by the notification of the Government of India in the Ministry of Commerce No. 14/13/82-EPZ, dated the 4th January, 1985, and (b) that the concerned capital goods so permitted have been used within the Zone for a period of not less than three years; the Assistant Collector of Central Excise may allow such capital goods to be taken outside the Zone to any other place in India on payment of an amount equal to the duty leviable on such capital goods on the depreciated value thereof at the time of clearance"; (c) in the Appendix, - (i) in paragraph (j), for the words "in the production of goods", the words "in the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (ii) for paragraph (n), the following paragraph shall be substituted, namely :- "(n) On receipt by the consignee, such goods shall be utilised in the production of goods or in connection with the production of goods or for packaging of goods intended solely for export. It shall be the responsibility of the Assistant Collector of Customs/Security Officer of the Zone to ensure that all non-duty paid goods have been fully utilised for the production of goods or in connection with the production of goods or for packaging of goods intended for export only or are otherwise accounted for the satisfaction of the Development Commissioner."
5.	5/86-Central Excises, dated the 20th January, 1986	In the said notification, - (a) in the first paragraph, - (i) in the opening portion, for the words "for the production of goods or in connection with production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (ii) in clause (c), for the words "for the production of goods or in connection with the production of goods", the words "for the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (b) after paragraph 2, the following paragraph shall be inserted, namely :- "2A. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector of Central Excise, - (a) that any unit in the Zone has been allowed to withdraw from the Zone, or has been permitted to dispose of any capital goods outside the Zone in any other place in India, by the NOIDA Export Processing Zone Board appointed by the notification of the Government of India in the Ministry of Commerce No. 14(12)/82-EPZ, dated the 4th April, 1984, and (b) that the concerned capital goods so permitted have been used within the Zone for a period of not less than three years; the Assistant Collector of Central Excise may allow such capital goods to be taken outside the Zone to any other place in India on payment of an amount equal to the duty leviable on such capital goods on the depreciated value thereof at the time of clearance." (c) in the Appendix, - (i) in paragraph (j), for the words "in the production of goods or in connection with the production of goods", the words "in the production of goods or in connection with the production of goods or for packaging of goods" shall be substituted; (ii) for paragraph (n), the following paragraph shall be substituted, namely :- "(n) on receipt by the consignee, such goods shall be utilised in the production of goods or in connection with the production of goods or for packaging of goods intended solely for export. It shall be the responsibility of the Assistant Collector of Customs/Security Officer of the Zone to ensure that all non-duty paid goods have been fully utilised for the production of goods or in connection with the production of goods or for packaging of goods intended for export only or are otherwise accounted for to the satisfaction of the Development Commissioner.".
6.	398/86-Central Excises, dated the 26th August, 1986.	In the said notification, - (a) in the first paragraph, (i) in the opening portion, for the words "for the production of goods or in connection with production of goods intended solely for export", the words "for the production of goods or in connection with the production of goods or for packaging of goods intended solely for export" shall be substituted; (ii) in clause (c), for the words "for the production of goods or in connection with the production of goods solely meant for export", the words "for the production of goods or in connection with the production of goods or for packaging of goods solely meant for export" shall be substituted; (b) after paragraph 2, the following paragraph shall be inserted, namely :- "2A. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector of Central Excise, - (a) that any unit in the Zone has been allowed to withdraw from the Zone, for has been permitted to dispose of any capital goods outside the Zone in any other place in India, by the cochin Export Processing Zone Board appointed by the notification of the Government of India in the Ministry of Commerce No. 14(15)/82-EPZ, dated the 30th January, 1984; and (b) that the concerned capital goods so permitted have been used within the Zone for a period of not less than three years, the Assistant Collector of Central Excise may allow such capital goods to be taken outside the Zone to any other place in India on payment of an amount equal to the duty leviable on such capital goods on the depreciated value thereof at the time of clearance."; (c) in the Appendix, - (i) in paragraph (j), for the words, "in the production of goods or in connection with the production of goods meant for export only", the words "in the production of goods or in connection with the production of goods or for packaging of goods meant for export only" shall be substituted; (ii) for paragraph (n), the following paragraph shall be substituted, namely :- "(n) on receipt by the consignee, such goods shall be utilized in the production of goods or in connection with the production of goods or for packaging of goods intended solely for export. It shall be the responsibility of the Assistant Collector of Customs/Security Officer of the Zone to ensure that all non-duty paid goods have been fully utilised for the production of goods or in connection with the production of goods or for packaging of goods intended for export only or are otherwise accounted for to the satisfaction of the Development Commissioner.".