Excise Duty on Several Products Modified
NOTIFICATION NO. 36/2000-CE
DATED 04/05/2000
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, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in notifications of the Government of India, in the Ministry of Finance (Department of Revenue), No.6/2000-Central Excise, dated the 1st March, 2000, namely :-
In the said notification,
(i) In the Table
|
(a) after S. No.1 and the entries relating thereto, the following shall be inserted, namely:- |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
"1(A). |
1103.00 |
Tapioca Starch |
Nil |
- |
- |
|
(b) after S. No.3 and the entries relating thereto, the following shall be inserted, namely:- |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
"3(A). |
1301.10 |
Compounded Asafoetida, commonly known as 'heeng' |
Nil |
- |
- |
|
(c) after S. No.5 and the entries relating thereto, the following shall be inserted, namely:- |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
"5A |
1905.11 |
Biscuits put up in retail packs of weight not exceeding 100gms. and the retail sale price of each such pack not exceeding Rupees Five Explanation.- For the purposes of this entry, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. |
Fifty per cent of the duty of excise specified in the First Schedule |
- |
- |
|
(d) after S. No.36 and the entries relating thereto, the following shall be inserted, namely:- |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
"36A |
28 or 38 |
Silicon, in all forms |
Nil |
- |
- |
|
(e) after S. No.47 and the entries relating thereto, the following shall be inserted, namely:- |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
"47A |
30 |
Intravenous fluids |
Nil |
- |
- |
(ii) in the Annexure, against Condition No.15,-
(a) In sub-Condition (1), in clause (b), for the words and figures "not exceeding 2500 Metric Tonnes", the words and figures "not exceeding 3500 Metric Tonnes" shall be substituted' and
(b) After sub-Condition (1), the following item shall be inserted, namely:-
Explanation:- For removal of doubts it is clarified that if a manufacturer has already cleared, during the period beginning with the 1st day of April, 2000 and ending with 3rd day of May, 2000 any quantity in excess of 2500 Metric Tonnes but not exceeding 3500 Metric Tonnes, no refund of duty shall be granted on such clearance,"; and
(Explanation has been amended vide corrigendum dt. 09-05-2000)
(iii) in LIST 1, after item (21), the following item shall be inserted, namely:-
"(22) E-MAL ( Alpha-beta Arteether )."
F.No.B-3/1/2000-TRU
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2000-Central Excise, dated the 1st March, 2000 and was last amended by notification No. 29/2000-Central Excise, dated the 31st March,2000.
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