Self removal procedure - 23/86 - Central Excise - Tariff

Self removal procedure

Notification No. 23/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 173A of the Central Excise Rules, 1944, the Central Government hereby specifies all goods falling in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than those specified in the Table hereto annexed, to which the provisions of Chapter VII-A of the said Rules shall apply.

THE TABLE

(a) Tobacco including products thereof, falling under Chapter 24.

(b) Matches falling under Chapter 36.

(c) Tyres, tubes and flaps falling under Chapter 40, except those manufactured in an industrial unit in which the sum total of the value of the capital investment made from time to time on plant and machinery installed therein, is not more than rupees twenty lakhs.

Explanation :—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.

(d) Man-made filament yarn and man-made staple fibres and tow including tops thereof, and wastes, falling under Chapters 54 and 55, respectively.

2. The notifications of the Government of India in the Ministry of Finance, Department of Revenue, Department of Revenue and Company Law, Department of Revenue and Insurance, or in the Department of Revenue and Banking, as the case may be,  specified  in the Table  below  are  hereby rescinded :—

THE TABLE

1. No. 171/69-Central Excises, dated the 21st June, 1969.

2. No. 121/70-Central Excises, dated the 28th May, 1970.

3. No. 179/71-Central Excises, dated the 23rd September, 1971.

4. No. 117/72-Central Excises, dated the 25th March, 1972.

5. No. 161/73-Central Excises, dated the 16th August, 1973.

6. No. 33/76-Central Excises, dated the 28th February, 1976.

7. No. 188/77-Central Excises, dated the 18th June, 1977.

8. No. 69/78-Central Excises, dated the 1st March, 1978.

9. No. 97/79-Central Excises, dated the 1st March, 1979.

10. No. 76/80-Central Excises, dated the 19th June, 1980.

11. No. 55/81-Central Excises, dated the 1st March, 1981.

12. No. 113/82-Central Excises, dated the 28th February, 1982.

13. No. 29/85-Central Excises, dated the 17th March, 1985.

2. This notification shall come into force on the 28th day of February, 1986.