Notification No 32/2000, Central Excise(NT), Dated 31 3 2000.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the 31st March. 2000
NOTIFICATION
No. 32/2000-Central Excise (N.T.), dated 31-3-2000. [effective from 1-4-2000]
In exercise of the powers conferred by rule 57AK of the Central Excise Rules,
1944, the Central Government, hereby declares the following inputs (hereinafter
referred to as the 'declared inputs') and final products falling within the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), namely:-
| Inputs |
Final products |
| Texturised yarn (including draw twisted. draw wound yarn) of
polyesters, falling under heading No. 54.02 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) Schedule; or |
- The following goods manufactured by a composite mill,
namely:-
- Processed fabrics falling under Chapters 52,54 or 55;
or
- Fabrics of cotton or man-made fibres, whether or not
processed, falling under heading Nos. 58.01, 58.02, 58.06
(except 5806.20), 60.01, 60.02 (except 6002.10) of the said
Schedule; or
- Woven pile fabrics falling under heading No. 58.01 of the said
Schedule.
|
- The Central Government further declares that a duty of excise of
Rs. 18 per kg., shall be deemed to have been paid under the Central Excise
Act, 1944 (hereinafter referred to as declared duty), on the declared
inputs, when purchased by a manufacturer of the final products, and credit
of the declared duty so deemed to have been paid shall be allowed to the
manufacturer of the final products, without production of documents
evidencing payment of duty on the said inputs, at the time of clearance of
the said final products.
- The credit of declared duty allowed in respect of the said inputs shall
be utilized only towards payment of duty of excise leviable under the said
Central Excise Act, on the said final products:
Provided that the credit of declared duty in respect of the inputs used in
the final products cleared for export under bond shall be allowed to be
utilized towards payment of duty of excise on any final products cleared for
home consumption or for export on payment of duty and, where for any reason,
such adjustment is not possible, by refund to the manufacturer subject to
such safeguards, conditions and limitations as may be specified by the
Central Government in the Official Gazette.
Provided further that no such refund of declared duty shall be allowed if
the manufacturer avails of drawback allowed under the Customs and Central
Excise Duties (Drawback) Rules, 1971 or claims rebate of duty under rule 12
of the Central Excise Rules. 1944, in respect of such duty.
- Where the final products have been removed clandestinely without payment
of duty of excise leviable under the Central Excise Act, 1944 (1 of 1944),
or as the case may be, the additional duty leviable under the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), at
the time of clearance of such final products, nothing contained in this
notification shall apply in respect of such final products even if the duty
of excise leviable on such final products is paid after such removal.
- The provisions of this notification shall not apply to final products on
which duty of excise leviable under the Central Excise Act, 1944 (1 of
1944), or as the case may be, the additional duty leviable under me
Additional Duties of Excise (Goods of .Special Importance) Act, 1957 (58 of
1957), has not been levied or paid or has been short-levied or short paid or
erroneously refunded by reason of fraud, collusion or any willful
misstatement or suppression of facts, or contravention of any provisions of
the Central Excise Act or of the rules made thereunder with intent to evade
payment of duty.
- This notification shall come into effect on and from the 1st day of
April. 2000.
Explanation I.- It is clarified that even if the declared inputs are used
directly by a manufacturer of final products the credit of the declared duty
shall, notwithstanding the actual amount of duty paid on such declared
inputs, be deemed to be equivalent to the amount specified in this
notification and the credit of the declared duty shall be allowed to such
manufacturer.
Explanation II.- For the purposes of this notification, "Composite mill"
means a manufacturer who is engaged in the processing of fabrics with the
aid of power along with weaving or knitting or crocheting of fabrics within
the same factory and includes a multi-locational composite mill. i.e., a
public limited company which is engaged in the processing of fabrics with
the aid of power along with weaving or knitting or crocheting of fabrics in
one or more factories owned by the same public limited company.
(Sanjeev Sachdeva)
Deputy Secretary to the Government of India