9911796707
TMI BlogExempts unit located in the state of SkkimX X X X Extracts X X X X X X X X Extracts X X X X ..... e total duty payable on the said excisable goods of the description specified in column (3) of the Table below (hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as are given in the corresponding entry in column (2) of the said Table, 5"when manufactured starting from inputs specified in the corresponding entry in column (5) of the said Table in the same factory," at the rates specified in the corresponding entry in column (4) of the said Table: TABLE 6S.No. Chapter of the First Schedule Description of goods Rate Description of inputs for manufacture of goods in column (3) (1) (2) (3) (4) (5) 1. 29 All goods 29 Any goods 2. 30 All goods 56 Any goods 3. 33 All goods 56 Any goods 4. 34 All goods 38 Any goods 5. 38 All goods 34 Any goods 6. 39 All goods 26 Any goods 7. 40 Tyres, tubes and flaps 41 Any goods 8. 72 or 73 All goods 39 Any goods, other than iron ore 9. 74 All goods 15 Any goods 10. 76 All goods 36 Any goods 11. 85 Electric motors and generators, electric generating sets and parts thereof 31 Any goods 12[12 25 Cement 75 Lime stone a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs. Such amount credited in the account current may be utilized by the manufacturer for payment of duty, in the manner specified under rule 8 of the Central Excise Rules, 2004, in subsequent months, and such payment shall be deemed to be payment in cash; (b) the credit of the refund amount may be taken by the manufacturer in his account current , by the 7th of the month following the month under consideration; (c) a manufacturer who intends to avail the option under clause (a) shall exercise his option in writing for availing such option before effecting the first clearance in any financial year and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; (d) the manufacturer shall submit a statement of the total duty payable as well as the duty paid by utilization of CENVAT credit or otherwise and the credit taken as per clause (a), on each category of goods manufactured and cleared under the notification and specified in the said Table, to the Assistant Commissioner of Central Excise o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds manufactured and cleared under this notification, if the manufacturer finds that the actual value addition in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not later than the 30th day of September in a financial year for determination of such special rate, stating all relevant facts including the proportion in which the material or components are used in the production or manufacture of goods: Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, may, if he is satisfied that the manufacturer was prevented by sufficient cause from making the application within the aforesaid time, allow such manufacturer to make the application within a further period of thirty days: Provided further that the manufacturer supports his claim for a special rate with a certificate from his statutory Auditor containing a calculation of value addition in the case of goods for which a cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on the goods; (ii) Less: Cost of raw materials and packing material consumed in the said goods; (iii) Less: Cost of fuel consumed if eligible for input credit under CENVAT Credit Rules, 2004; (iv) Plus: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year; (v) Less: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year preceding that under consideration. Special rate would be the ratio of actual value addition in the production or manufacture of the said goods to the sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on the goods. 9(5) The manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the 1st day of April of the year in which the application referred to at sub-paragraph (1) was filed with the Commissioner of Central Excise or Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or after the 23rd day of December, 2002, but not later than the 31st day of March, 2007; (ii) industrial units existing before the 23rd day of December, 2002, but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty-five per cent. on or after the 23rd day of December, 2002, but have commenced commercial production from such expanded capacity, not later than the 31 st day of March, 2007. 4. The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production whichever is later. 1[5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Assam o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.) No. 72/2003-CE, dated 9-9-2003, No. 27/2004-CE, dated 9-7-2004, No. 21/2007-CE, dated 25-4-2007, No. 21/2008-CE, dated 27-3-2008; No. 36/2008-CE, dated 10-6-2008 and 54/2008-CE, dated 3-10-2008. 1. Paragraph No. 5 has been insrted vide notification no. 21/2007 C.E. dated 25/4/2007 2. Item numbers 1A to 1D have been Substituted for item number 1 vide notification no. 21/2007 C.E. dated 25/4/2007 3. In the preamble, for the words and figures, "to the amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002", the words "to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit" has been substituted vide notifiation no. 21/2008 CE dated 27-3-2008 w.e.f. 1-4-2008. 4. Paragraph no. 1A, 2 and 2A has been substituted vide notifiation no. 21/2008 CE dated 27-3-2008 w.e.f. 1-4-2008, before substituion it was reas as: [1A. In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be available subject to the condition t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner specified in rule 8 of the Central Excise Rules, 2002, in subsequent months, and such payment shall be deemed to be paid in cash: Provided that where the exemption contained in this notification is not applicable to some of the goods produced by a manufacturer, the amount of such credit shall not exceed the amount of duty paid less the amount of the CENVAT Credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification; (b) the credit of duty paid during the month under consideration, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, may be taken by the manufacturer in his account current, by the 7th day of the month following the month under consideration; (c) a manufacturer who intends to avail of the option under clause (a), shall exercise his option in writing for availing of such option before effecting the first clearance in any financial year and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year: Provided that, for the financial year 2003-2004, a manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the CENVAT Credit Rules, 2002.] 5. Has been inserted vide Notification No. 36/2008-Central Excise dated 10th June, 2008. 6. Has been substituted vide Notification No. Supra before the table was read as, "S.No. Chapter of the First Schedule Description of goods Rate (1) (2) (3) (4) 1. 29 All goods 29 2. 30 All goods 56 3. 33 All goods 56 4. 34 All goods 38 5. 38 All goods 34 6. 39 All goods 26 7. 40 Tyres, tubes and flaps 41 8. 72 or 73 All goods 39 9. 74 All goods 15 10. 76 All goods 36 11. 85 Electric motors and generators, electric generating sets and parts thereof 31 12. Any chapter Goods other than those mentioned above 36:" 7. Has been substituted vide Notification No. Supra before it was read as, "(1) Notwithstanding anything contained in paragraph 2, the manufacturer shall have the option not to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
