Excisable goods (other than sandal wood oil) which were falling under erstwhile Tariff Item 68 - 213/86 - Central Excise - Tariff

Excisable goods (other than sandal wood oil) which were falling under erstwhile Tariff Item 68

Notification No. 213/86-C.E.

Dated 25-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts excisable goods (other than sandal wood oil) falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act) and which were falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excises Act) as it existed immediately before the commencement of the Central Excise Tariff Act (hereinafter referred to as the "said goods"), and cleared for home consumption on or after the 1st day of April, 1985 and upto and inclusive of 31st day of March, 1986, by or on behalf of a manufacturer from one or more factories,—

(a) in the case of the first clearances of the said goods upto an aggregate value not exceeding rupees twenty lakhs, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises Act;

(b) in the case of clearances (being clearances of the said goods of an aggregate value not exceeding rupees ten lakhs) immediately following the said clearances of the value specified in clause (a), from so much of the duty of excise leviable thereon under section 3 of the Central Excises Act [read with any relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in force for the time being] as is in excess of twenty-five per cent of such duty; and

(c) in the case of clearances (being clearances of the said goods of an aggregate value not exceeding rupees ten lakhs immediately following the said clearances of the value specified in clause (b), from so much of the duty of excise leviable thereon under section 3 of the Central Excises Act [read with any relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in force for the time being] as is in excess of seventy-five per cent of such duty :

Provided that an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than rupees twenty lakhs :

Provided further that the aggregate value of clearances of the said goods from any factory by or on behalf of one or more manufacturers during the financial year 1985-86 shall not exceed rupees twenty lakhs, ten lakhs and ten lakhs respectively in terms of clauses (a), (b) and (c) of this paragraph.

2. Nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year had exceeded rupees seventy-five lakhs.

3. Nothing contained in this notification shall apply to a manufacturer if the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories during the preceding financial year, has exceeded rupees seventy-five lakhs.

4. Notwithstanding anything contained in paragraphs 2 and 3, the exemption contained in this notification shall apply for the year 1985-86 to a manufacturer who is eligible for availing the credit granted under the notification of the Government of India in the Ministry of Finance (Department of Revenue No. 116/81-Central Excises, dated the 11th May, 1984 for any of the said goods, if such manufacturer was eligible for exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 77/83-Central Excises, dated the 1st March, 1983 during the year 1984-85 for such of the said goods.

Explanation I.--While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.

Explanation II.— For the purposes of computing the value of clearances under this notification,—

(a) the clearances of excisable goods, which are chargeable to nil rate of duty or are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value of quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and for the time being in force, shall not be taken into account.

(b) in respect of ceramic electric insulators or ceramic electrical insulating fittings or parts of such insulators or insulating fittings, where a manufacturer gets his ceramic electrical insulators or ceramic electrical insulating fittings or parts of such, insulators or insulating fittings fired in a kiln belonging to or maintained by a Pottery Development Centre run by the Central Government or a State Government or by the Khadi and Village Industries Commission, the value of the ceramic electrical insulators or ceramic electrical insulating fittings or parts of such insulators or insulating fittings belonging to the said manufacturer and fired in such a kiln, shall be taken into account.

5. This notification shall remain in force upto and inclusive of the 31st day of March, 1986.