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TMI BlogExempts Clearance for home consumption of excisable goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... ion (hereinafter referred to as the specified goods) from so much of each of the duties of excise specified thereon in the First Schedule to the Central Excise Tariff Act,1985(5 of 1986) or the Second Schedule to the said Central Excise Tariff Act , as the case may be, as in excess of the amount calculated at the rate specified in the corresponding entry in column( 3) of the said Table.] TABLE S. No. Clearances Rate of duty (1) (2) (3) 1. First clearances upto an aggregate value not exceeding thirty lakh rupees made on or after the 1st day of April in any financial year. Nil 2. Clearances upto an aggregate value not exceeding twenty lakh rupees immedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e thereon (other than an exemption based on quantity or value of such clearances) under any other notification or on which no excise duty is payable for any other reason; (b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of exemption under this notification in terms of paragraph 4 below; (c) clearances of specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods. 4. The exemption contained in this notification shall not apply to the specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases, namely :- (a) where such specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person ; (B) where specified goods manufactured by a manufacturer bear a brand name or trade name, whether registered or not, of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader ; (C) value means,- (i) in respect of specified goods which have been notified under section 4A of the Central Excise Act, 1944(1 of 1944), as determined in accordance with the provisions of that se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces for home consumption shall also include clearances of specified goods for export to Bhutan or Nepal. 6 [(H) rural area means the area comprised in a village as defined in the land revenue records, excluding (i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or (ii) any area that may be notified as, an urban area by the Central Government or a State Government.] ANNEXURE 1. All goods falling under falling under heading Nos , 33.04, 33.05, and sub heading Nos. 3307.10, 3307.20, 3307.31, 3307.39, 3307.50 and 3307.90 of the First Schedule to the said Central Excise Tariff Act. 2. Refrigerating and air-conditioning appliances and machinery and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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