Cotton fabrics processed without the aid of Power or Steam - 127/87 - Central Excise - Tariff

Cotton fabrics processed without the aid of Power or Steam

Notification No. 127/87-C.E.

Dated 29-4-1987

In exercise of the powers conferred by rule 174A of the Central Excise Rules, 1944, the Central Government, being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts from the operation of Rule 174 of the said rules, cotton fabrics processed without the aid of power or steam, falling within Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and exempted from the whole of the duty of excise leviable thereon in terms of any notification issued by the Central Government under rule 8 of the said rules :

Provided that the exemption contained in this notification shall not apply if the aggregate quantity of the said goods cleared -

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

(ii) from any factory by one or more manufacturers,

for home consumption, either had exceeded during the preceding financial year or exceeds during the current financial year, 80% of the exemption limit specified in the relevant notification as in force during the current financial year and issued under rule 8 of the said rules :

Provided further that the manufacturer makes a declaration and gives an undertaking as specified in the Form annexed hereto while claiming exemption for the first time under this notification and thereafter before the 15th day of April of each financial year.

FORM

The Superintendent,

Central Excise,

___________________

I/We ___________________ declare that to the best of my/our knowledge and belief the information furnished in the Schedule below is true and complete.

I/We undertake to apply for a Central Excise Licence in the proper form as soon as quantity of the goods, mentioned in the said Schedule cleared in a Financial year, reaches eighty per cent of the exemption limit.

I/We undertake to maintain such records and follow such procedure as may be prescribed by the Collector in relation to the exempted goods.

I/We also undertake to intimate any change in the information furnished in the said Schedule.

SCHEDULE

 

1. Name(s) and address(es) of the proprietor(s)/all partners/directors of the company owing the factory.

2. Name and address of the factory.

3. Names and addresses of other factories/manufacturers (producing such goods) in whom the manufacturer claiming the exemption has proprietory interest.

4. Full description of the goods (item-wise) manufactured by the factory.

5. Quantity of the goods (estimated) cleared during the preceding financial year.

6. Quantity of the goods estimated to be cleared in the current financial year.

7. Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 under which the goods are classifiable.

8. (a) Reference to the notification issued under rule 8 of the Central Excise Rules, 1944 (under which the goods are exempted from the whole of the duty of excise leviable thereon).

(b) Basis of exemption of the said notification.

9. Process of manufacture.

 (Signature of the applicant)

Note : Portion of the Form/Schedule that is not relevant to a particular manufacturer may be deleted.