Supersession of Notification No. 5/94-CE(NT), dt. 1/3/1994 - 021/99 - Central Excise - Non Tariff

Supersedes Notification No. 5/94-CE(NT), dated 1/3/1994

Notification No. 21/99-CE(NT)

Dated 28-2-99

G.S.R.(E).- In exercise of the powers conferred by rule 57A of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), ¹[****] and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/94-Central Excises (N.T.), dated the 1st March, 1994, the Central Government hereby specifies -

²[a. goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than -

i. motor spirit (commonly known as petrol) falling under heading No. 27.10;

ii. high speed diesel oil falling under heading No. 27.10;

iii. ingots and billets of non-alloy steel, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944, falling under sub-heading Nos. 7206.90 and 7207.90; and

iv. hot re-rolled products of non alloy steel, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944, of heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90, as inputs (hereinafter referred to as the inputs);]

³[b. goods falling under the First Schedule to the Central Excise Tariff Act, 1985, other than-

i. the goods falling under heading No. 36.05;

ii. ingots and billets of non-alloy steel, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944, falling under sub-heading Nos. 7206.90 and 7207.90; and

iii. hot re-rolled products of non alloy steel, on which the duty of excise has been paid under section 3A of the Central Excise Act, 1944, of heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90, as final products (hereinafter referred to as the final products);]

c. each of the following duties paid on inputs as specified duty (hereinafter referred to as the specified duty), namely:-

i. the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), leviable under the Central Excise Act, 1944 (1 of 1944);

ii. the special duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), leviable under the Central Excise Act, 1944 (1 of 1944) in relation to the goods falling under ⁶[sub-heading Nos. 5402.20, 5402.32, 5402.42, 5402.43, 5402.52, 5402.62, 8702.10, 8703.90, 8706.21 and 8706.39;

iii. the additional duty of excise under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);

iv. the additional duty of excise under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) ; and

⁸[v. The additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975) equivalent to the duty specified under (i), (ii), (iii) and (iv) above.]

⁴[2. Credit of specified duty paid on the inputs may be utilised for payment of duty of excise for any of the purposes mentioned in sub-rule (12) of rule 57F of the said rules subject to the following restrictions, namely:-

a. credit of specified duty, in so far as it relates to duty paid under the Central Excise Act, 1944 , or the equivalent additional duty paid under section 3 of the Customs Tariff Act,1975 (5 of 1975), shall be utilised only towards payment of duty of excise specified in the ⁷[First Schedule and Second Schedule] to the Central Excise Tariff Act, 1985, leviable under the said Central Excise Act, 1944;

b. credit of specified duty, in so far as it relates to duty paid under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) or the equivalent additional duty paid under section 3 of the Customs Tariff Act,1975, shall be utilised only towards payment of duty of excise leviable under the said Additional Duties of Excise (Textiles and Textile Articles) Act ,1978;

c. credit of specified duty, in so far as it relates to duty paid under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) or the equivalent additional duty paid under section 3 of the Customs Tariff Act,1975, shall be utilised only towards payment of duty of excise leviable under the said Additional Duties of Excise (Goods of Special Importance) Act, 1957; and

d. credit of specified duty in respect of inputs produced or manufactured -

i. in a free trade zone and used in the manufacture of the final products in any other place in India; or

ii. by a hundred per cent. export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or Software Technology Parks and used in the manufacture of the final products in any place in India,

shall be restricted to the extent which is equal to the additional duty leviable on like goods under section 3 of the Customs Tariff Act, 1975 paid on such inputs.]

⁵[3. Nothing contained in this notification, shall apply to an independent texturiser, that is to say, a manufacturer engaged in the manufacture of texturised yarn of polyesters falling under subheading No. 5402.32 and who does not have the facility in his factory (including plant and machinery) for manufacture partially oriented yarn of polyesters falling under sub-heading No. 5402.42.]

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Notes :

1. The words, figures and brackets "read with clauses 119 and 121 of the Finance Bill, 1999, which clauses have by virtue of the declaration made in the said Finance Bill under the Provisional, Collection of Taxes Act, 1931 (16 of 1931), the force of law has been omitted vide Notification No. 32/99-N.T. Dated 11-5-99

2. Has been substituted vide Notification No. 10/2000CE (N.T.) dated 1/3/2000

3. Has been substituted vide Notification No. 10/2000CE (N.T.) dated 1/3/2000

4. Has been substituted vide Notification No. 10/2000CE (N.T.) dated 1/3/2000

5. Has been added vide Notification No. 10/2000CE (N.T.) dated 1/3/2000

6. Has been substituted vide Notification No. 18/2000 CE (NT) dated 1/3/2000

7. For the words ""First Schedule"" the words "First Schedule and Second Schedule" has been substituted vide Notification No. 18/2000 CE (NT) dated 1/3/2000

8. For the words, figures and brackets, ""the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975)"", the words, figures and brackets ""the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975)"" equivalent to the duties specified under sub-clause (i),(ii),(iii) and (iv) above"" has been substituted vide Notification No. 24/1999 CE(NT) dated 3/3/1999