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TMI BlogAmends notification no. 32/99 CE dated 8-7-1999 - Exemption to North East States from Excise duty to goods cleared from a unit located in specific areaX X X X Extracts X X X X X X X X Extracts X X X X ..... tance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/99-Central Excise, dated the 8 th July, 1999 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 508 (E), dated the 8 th July, 1999, namely:- In the said notification,- (i) in paragraph 2A,- (a) after the words, brackets and figure "corresponding entry in column (2) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocoa butter or powder 75 Cocoa beans 15. 72 or 73 Iron and steel products 75 Iron ore 16. Any chapter Goods other than those mentioned above in S.Nos.1 to 15 36 Any goods (ii) In paragraph 2.1, - (a) for sub-paragraph (1),the following shall be substituted, namely:- " (1) Notwithstanding anything contained in paragraph 2A, 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 val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, for the fixation of a special rate not later than the 30 th day of September of the financial year subsequent to the year in which it commences production. (1A) Nothing contained in sub-paragraph (1) shall apply to a unit manufacturing goods falling under Serial Nos. 12, 13, 14 or 15 of the Table." (b) in sub-paragraph (2), for the words "six months", the words "three months" shall be substituted; (c) for sub-paragraph (5), the following sub- paragraph shall be substituted, namely:- "(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of goods cleared from a unit during a financial year is less than the total duty paid by him on the said goods, other than the amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded to him subject to the condition that the total refund made to him during the year, including the aforesaid differential amount, does not exceed the total duty payable on value addition whether at the rate specified in the Table or at the special rate fixed under paragraph 2.1. (2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15 th day of May in the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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