9911796707
TMI BlogExemption to specified items if manufactured in a factory as a job work and used in the manufacture of final products or cleared as such from the factory of supplier of raw material or semi-finished goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... es of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), (herein after referred to as Special Importance Act), and sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), 8 [and sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), the Central Government,] being satisfied that it is necessary in the public interest so to do} hereby exempts goods specified in 2 [column (1)] of the Table hereto annexed (herein after referred to as the said goods ) manufactured in a factory as a job work and:- (a) used in relation to the manufacture of final products, specified in 3 [column (2)] of the said Table, (i) on which duty of excise is leviable in whole or in part; or (ii) for remova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-C.E.,dated the 28th August, 1995, 12 {from whole of the duty of excise leviable thereon, 13 [which is specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act} and National Calamity Contingent duty leviable under sub-section (1) of section 136 of the Finance Act, 2001 (14 of 2001).] (2) The exemption contained in this notification shall be applicable on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the manner provided in clause (a), (b) and (c) as above. (ii) the said supplier produces evidence that the said goods have been used or removed in the manner prescribed above; and (iii) the said supplier undertakes the responsibilities of discharging the liabilities in respect of Central Excise duty leviable on the final products. <!--?xml:namespace prefix = st2 ns = "urn:schemas-microsoft-com:office:smarttags" ?--> Explanation I. - For the purposes of this notification, the expression job work means processing or working upon of raw materials or semi-finished goods supplied to the job worker/ so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the word, the word, brackets and figure column (1) has been substituted vide Notification No. 35/2000 dated 5/4/2000 3. In clause (a), for the word, brackets and figure column (3), the word, brackets and figure column (2) has been substituted; vide Notification No. 35/2000 dated 5/4/2000 4. In the paragraph 2, in clause (i), in sub-clause (d), for the word, brackets and figure column (2), the word, brackets and figure column (1) has been substituted vide Notification No. 35/2000 dated 5/4/2000 5. Has been inserted vide Notification No. 49/2002 dated 16/9/2002 6. For the words light diesel oil , the words and figures polyester filament yarn falling under heading No.54.02, light diesel oil has been substituted vide Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) , the words, figures and brackets from whole of the duty of excise leviable thereon, which is specified in the Schedules to the Central Excise Tariff Act, 1985 ( 5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act has been substituted vide Notification No. 20/2003 dated 25/3/2003 13. For the words, figures and brackets which is specified in the Schedules to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act , the words, figures a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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