Exempts return of branded ready made garments subject to certain conditions - 31/2011-Central Excise - Central Excise - Tariff

Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.

Notification No. 31/2011-Central Excise

New Delhi, the 24th March, 2011

G.S.R. 243(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods bearing a brand name or sold under a brand name and falling under chapter 61,62 or 63( except 6309 and 6310) of the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986), from the whole of the duty of excise leviable thereon, when goods, on which appropriate duties of excise have been paid, are returned or brought back to ¹[any registered premises or factory of the same manufacturer or brand owner] and cleared therefrom after being re-made, re-conditioned, re-packed or subjected to any other process ;

Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:-

(i) no Cenvat credit of the duty paid on such returned goods is taken under the provisions of rule 16 of the Central Excise Rules,2002;

(ii) an intimation containing the details of the document under which goods are returned and their value, is submitted to the jurisdictional Central Excise authority, within 48 hours of the receipt of the returned goods in the factory or premises ; and

(iii) a proper account of receipt and disposal of such goods is maintained and accounted for in the monthly return.

(iv) the aggregate value of goods cleared from a factory or premises under this exemption in a financial year does not exceed 10% of the aggregate value of clearances for home consumption from the same factory or premises in the ²[preceding year;.

(v) such goods are returned to the said registered premises or factory within a period of one year from the initial removal.

Provided further that such returned goods after being re-conditioned, refinished, repacked or subjected to any other process shall be removed by the manufacturer or brand owner based on self certification that such goods are duty paid goods:

Provided also that for the purposes of computing the aggregate value of clearances not exceeding 10% referred to in condition (iv) ,-

(a) the value of clearances shall be calculated separately in respect of each registered factory or premise ;

(b) the value of clearances of goods cleared under the provisions of rule 16 of the Central Excise Rules, 2002 shall be excluded.”.]

Explanation: - For the purposes of this exemption ‘appropriate duties of excise’ shall mean duties of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985, (5 of 1986) read with any relevant exemption notification for the time being in force.

[F. No. B-1/3/2011 –TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

 

 

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Notes:-

1.  Substituted vide Notification No. 08/2012-CE, dated 17/03/2012, before it was read as:- “the same premises or factory”

2. Substituted vide Notification No. 08/2012-CE, dated 17/03/2012, before it was read as:- “preceding financial year”