TO BE PUBLISHED IN PART II, SECTION (3),
SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 26 TH
JUNE, 2001
5 ASADHA,
1923 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the
26th June, 2001
5 Asadha, 1923 (Saka)
NOTIFICATION
No.36/2001-CENTRAL
EXCISE (N. T.)
G.S.R.
In exercise of the powers conferred by sub-rule (2) of the rule 9 of the
Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs,
being satisfied that it is necessary and expedient in the public interest so to
do, -
(1) hereby exempts from the
operation of rule 9 of the said rules, -
(i)
the
persons who manufacture the goods specified in the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) which are chargeable to nil rate of
duty or remain fully exempt from the whole of the duty of excise leviable
thereon subject to conditions specified in that notification and other
conditions as specified below:
(a)
the
manufacturer makes a declaration in the specified form annexed hereto while
claiming exemption under this notification:
(b)
that
where the exemption from the whole of the duty of excise leviable on the said
goods is granted, based on the value of clearances made in a financial year
(hereinafter referred to as "full exemption limit"), no such
declaration shall be filed, if the aggregate value of the said goods cleared -
(i)
by
a manufacturer from one or more factories, or
(ii)
from
any factory by one or more manufacturers,
for home consumption,
was less than the specified limit during the preceding financial year or in
case of a new factory or manufacturer, such value of clearances is estimated to
remain less than the specified limit during the current financial year;
(ii) every manufacturer who gets his goods
manufactured on his account from any other person subject to the conditions
that the said manufacturer authorises the person, who actually manufactures or
fabricates the said goods to comply with all procedural formalities under the
Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect
of the goods manufactured on behalf of the said manufacturer and, in order to
enable the determination of value of the said goods under section 4 or section
4A of the said Act, to furnish information including the price at which the
said manufacturer is selling the said goods and the person so authorised agrees
to discharge all liabilities under the Act and the rules made thereunder:
Provided
that in respect of goods falling under Chapter 62 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), the manufacturer shall authorize
the job worker, who has been authorized to pay the duty of excise leviable on
such goods on his behalf under sub rule (3) of rule 4, to furnish information including
the retail sale price at which such goods are sold in order to enable
determination of tariff value of such goods under sub-section (2) of section 3
of the Central Excise Act, 1944 (1 of 1944) or any notification issued
thereunder.
Explanation.- For the purposes of
this notification, “retail sale price” means the maximum price at which the
excisable goods may be sold in packaged form to the ultimate consumer and
includes all taxes, local or otherwise, freight, transport charges, commission
payable to dealers, and all charges towards advertisement, delivery, packing,
forwarding and the like, as the case may be, and the price is the sole
consideration for such sale;
(iii)
the
persons manufacturing excisable goods by following the warehousing procedure as
required by or under the Customs Act, 1962 (52 of 1962) subject to the
following conditions: -
(a) the said excisable goods
and any intermediary or by-product including the waste and refuse arising during the process of manufacture of the
said goods under the Customs Bond are either destroyed or exported out of the
country to the satisfaction of the Assistant Commissioner of Customs or the
Deputy Commissioner of Customs, in-charge of the Customs Bonded Warehouse;
(b) the manufacturer shall
file a declaration in the specified form annexed hereto in triplicate for
claiming exemption under this notification;
(c) no drawback or rebate of
duty of excise paid on the raw materials or components used in the manufacture
of the said goods, shall be admissible.
(iv)
the
person who carries on wholesale trade or deals in excisable goods except first stage dealer or second stage dealer
as defined in CENVAT Credit Rules, 2001;
(v)
the
person who uses excisable goods for any purpose other than for processing or
manufacture of any goods availing benefit of exemption extending concessional
rate of duty;
(vi)
every
job worker, who undertakes job work in respect of final products falling under Chapter 62 of the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person
who shall pay the duty or duties of excise leviable on the said goods, under
sub-rule (3) of rule 4 and comply with
all procedural formalities and discharge all liabilities under the Central
Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the
goods manufactured on behalf of the said other person:
Provided
that the above exemption shall not apply to the job worker who may be
authorised to pay the duty of excise leviable on such final products
manufactured by him on behalf of such other person in accordance with the
proviso to sub-rule (3) of rule 4 of the said rules.
Explanation.- For
the purposes of this proviso, the expression “job worker” shall have the
meaning assigned to it in sub-rule (3)
of rule 4;
(2) hereby declares that
where a hundred per cent export oriented undertaking, or a unit in Free Trade
Zone or Special Economic Zone, is licensed or appointed, as the case may be,
under the provisions of the Customs Act, 1962, such hundred per cent export
oriented undertaking or unit in Free Trade Zone or Special Economic Zone shall
be deemed to be registered for the purposes of rule 9 of the Central Excise
(No.2) Rules, 2001.
(3) hereby declares that if
two or more premises of the same factory are separated by public road, railway
line or canal, the Commissioner of Central Excise may, subject to proper
accountal of the movement of goods from one premise to other and such other
conditions and limitations, allow single registration.
Explanation. - For
the purpose of this notification, the expression "specified limit"
shall mean full exemption limit minus ten lakh rupees.
Annexure
To
The
Assistant Commissioner/ Deputy Commissioner,
Central
Excise,
I/We……………………………………….declare
that to the best of my/our knowledge and belief the information furnished in
the Schedule below is true and complete.
I/We
undertake to apply for a Central Excise registration certificate in the proper
form as soon as the value of the goods, mentioned in the said Schedule, cleared
for home consumption in a financial year, reaches the full exemption limit.
I/We
undertake to apply for a Central Excise Registration in the proper form as soon
as the goods mentioned in the Schedule become chargeable to duty.
I/We
undertake to maintain such records and follow such procedure as may be
prescribed by the Commissioner in relation to the exempted goods.
I/We
also undertake to intimate any change in the information furnished in the said
Schedule.
THE SCHEDULE
1. Name(s) and address(es) of the
proprietors/all partners/Directors of the company owning the factory.
2. Name and address of the factory.
3. Name and addresses of other
factories/manufacturers (producing such goods) in whom the manufacturer
claiming the exemption has proprietary interest.
4. Full description of the goods
(heading-wise) manufactured by the factory.
5. Value/quantity of the goods cleared during
the preceding financial year.
6. Value/quantity of the goods estimated to be
cleared in the current financial year.
7. Heading No. or sub-heading No. of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) under which the
goods are classifiable.
8. (a) Reference to the heading/sub-heading of
the said Schedule Section 5A of the Central Excise Act, 1944 (1 of 1944), the
case may be (under which the goods are exempted from the whole of the duty of
excise leviable thereon).
(b) Ground of exemption under the said heading/sub-heading or
the said notification
9. Process of manufacture.
(SIGNATURE
OF THE APPLICANT)
Note.-Portion of the
Form/Schedule that is not relevant to a particular manufacturer may be deleted.
2. This
notification shall come into force on the 1st day of July, 2001.
F. No. 201/12/2001-CX.6
(P.K.
Sinha)
Under Secretary to the Government of
India