Pigments and preparations based thereon and synthetic organic dyes and preparations based thereon - 206/86 - Central Excise - Tariff

Pigments and preparations based thereon and synthetic organic dyes and preparations based thereon

Notification No. 206/86-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 pigments and preparations based thereon and synthetic organic dyes and preparations based thereon, falling under sub-heading Nos. 3204.11, 3204.19, 3204.21 and 3204.29 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said goods), in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from one or more factories upto an aggregate value not exceeding rupees fifteen lakhs, cleared on or after the 1st day of April, 1985 and upto and inclusive of the 31st day of March, 1986, from so much of the duty of excise leviable thereon as is specified in the said Schedule (read with any other 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 fifty per cent of such duty :

Provided that the aggregate value of clearances of the said goods from any factory by or on behalf of one or more manufacturers at the reduced rate of duty under this notification and the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 44/82-Central Excises, dated the 28th February, 1982, shall not exceed rupees fifteen lakhs in the financial year 1985-86.

2. Nothing contained in this notification shall apply to a manufacturer,—

(i) 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, had exceeded rupees twenty lakhs;

(ii) if the aggregate value of clearances of the said goods by him or on his behalf for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees fifteen lakhs.

3. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer,—

(a) if he files a declaration with the Assistant Collector of Central Excise,—

(i) that 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 financial year 1985-86 is not likely to exceed rupees twenty lakhs, and

(ii) that the aggregate value of clearances of the said goods by him or on his behalf, for home consumption, from one or more factories, during the financial year 1985-86 is not likely to exceed rupees fifteen lakhs; and

(b) (i) 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 financial year 1985-86 does not exceed rupees twenty lakhs, and

(ii) if the aggregate value of clearances of the said goods by him or on his behalf, for home consumption, from one or more factories, during the financial year 1985-86 does not exceed rupees fifteen lakhs.

4. Nothing contained in this notification shall apply,—

(i) 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 twenty lakhs;

(ii) if the aggregate value of clearances of the said goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded rupees fifteen lakhs.

5. Where the said goods have not been cleared from any factory in the preceding financial year, or have been cleared for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable,—

(i) if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the financial year 1985-86, exceeds rupees twenty lakhs,

(ii) if the aggregate value of clearances of the said goods from such factory by or on behalf of one or more manufacturers, for home consumption, during the financial year 1985-86, exceeds rupees fifteen lakhs.

Explanation I.— For the purposes of this notification the expression "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act, 1944 (1 of 1944).

Explanation II.— For the purposes of computing the aggregate value of clearances under this notification, the clearances of any excisable goods, which 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 or 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.

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