Exemption to excess production of sugar during 1-10-1986 to 30-11-1986 - 410/86 - Central Excise - Tariff

Exemption to excess production of sugar during 1-10-1986 to 30-11-1986

Notification No. 410/86-C.E.

Dated 10-9-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts sugar produced in a factory during the period commencing on the 1st day of October, 1986, and ending with the 30th day of November, 1986, which is in excess of the average production of the corresponding periods of 1984-85 and 1985-86 sugar years, falling under sub-heading No. 1701.31 or 1701.39 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule.

2. In computing the production of sugar during the said periods in respect of a factory -

(i) the data, as furnished in Form R.G. 1 prescribed in Appendix I to the Central Excise Rules, 1944, or in any other records relevant for this purpose as the Collector may specify under rule 53 or rule 173G of the said rules, shall be adopted;

(ii) any sugar obtained by refining gur or khandsari sugar or obtained from beet-root shall not be taken into account;

(iii) any sugar obtained by reprocessing of sugar house products left over in process at the end of any preceeding year shall be taken into account; and

(iv) any sugar obtained by reprocessing of defective or damaged sugar or brown sugar, if the same has already been included in the quantity of sugar produced, shall not be taken into account.

3. The exemption under this notification may be availed of on any quantity of sugar cleared for home consumption which is equivalent to the excess production of sugar.

4. Where during the period commencing on the 1st day of October and ending with the 30th day of November in any of the two sugar years, 1984-85 and 1985-86, the production of sugar in a factory was nil, the average production of sugar of the corresponding period 1984-85 and 1985-86 shall be the production of sugar during the said period in which the factory produced sugar.

5. Nothing contained in this notification shall apply to a sugar factory where production of sugar during the period commencing on the 1st day of October and ending with the 30th day of November in both the sugar years of 1984-85 and 1985-86 was nil.

Explanation: In this notification "sugar-year", means the period of 12 months commencing on the 1st day of October and ending with the 30th day of September next following.