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S. No. |
Notification No. and
Date |
Amendment |
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(1) |
(2) |
(3) |
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1. |
103/93-Central Excise, dated the
27th December, 1993 |
In the said
notification,-
(i)
for the words and figures " Export and Import Policy, 1 April, 1997-31
March, 2002,", the words "Export and Import Policy" shall be
substituted;
(ii) for
the Explanation, the following Explanation shall be substituted;
‘Explanation.- For the
purposes of this notification, "Export and Import Policy" means Export
and Import Policy, 1st April, 2002 - 31st March,
2007, published by the Government of India in the Ministry of Commerce
and Industry vide notification No.1/2002-07, dated
31st March, 2002, as amended from time to time.’.
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2.
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126/94- Central Excise, dated the
2nd September, 1994.
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In the said
notification,-
(a) in paragraph 1,-
(i) clause (e)
shall be omitted;
(ii) in condition (5),
for the figures "20%", the words "fifteen per cent." shall be
substituted;
(iii) for conditions (7) and
(8), the following conditions shall be substituted, namely:-
"(7) the manufacturer of the
said goods follows the procedures contained in rules 11 and 20 of the
Central Excise Rules, 2002;
(8) the user industry of the
said goods follows the procedure contained in the Central Excise
(Removal of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001, with the modification that a certificate
in Form CT-3 annexed to this notification as Annexure-III shall be
used by the Central Excise officer in charge of the user industry in
place of an application in the Form at Annexure-I provided in
the said rules;";
(b) in paragraph 2, -
(i) in clause (b),
the words "or to a unit in another zone or a hundred per cent export
oriented undertaking" shall be omitted;
(ii) after clause (b),
the following clauses shall be inserted, namely:-
"(c) permit the goods
manufactured or produced in the unit to be supplied or transferred
from a unit in the zone to a unit in another zone, special economic
zone, Software Technology Park, Electronics Hardware Technology Park
or a hundred per cent export oriented undertaking for the purposes
specified in clauses (a) to (c) of paragraph 1.
(d) permit the capital goods
to be supplied or transferred from a unit in the zone to a unit in
another zone, special economic zone, Software Technology Park,
Electronics Hardware Technology Park or a hundred per cent export
oriented undertaking the purpose of manufacture and export or for the
use within the unit.";
(c) in paragraph 3, for the
Explanation, the following Explanation shall be substituted,
namely:-
‘Explanation.- For the
purposes of this notification, "Export and Import Policy" means the
Export and Import Policy, 1st April, 2002 -
31st March, 2007, published by the Government of India in
the Ministry of Commerce and Industry vide notification
No.1/2002-07, dated 31st March, 2002, as amended from
time to time.’;
(d) in paragraph 5, for the word
and figures "paragraph 9.10", the word and figures "paragraph 6.9" shall
be substituted;
(e) in Annexure-I,-
(i) against
Sl. No. 2A, under column "Description of Goods", in the entry, for the
words "air conditioners", the words "air-conditioning system" shall be
substituted;
(ii) against Sl.
No. 4, under column "Description of Goods", in the entry, for the words
"spares and consumables thereof", the words " computer, laptop, server,
spares and consumables thereof" shall be substituted;
(iii) for Sl.No.10
and entries relating thereto, the following Sl. No. and entries shall be
substituted, namely:-
" 10. A prototype or a
technical sample for each of the existing products for the purpose of
product diversification, development or
evaluation.". |
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3. |
136/94-Central Excise, dated the
10th November, 1994. |
In the said
notification,-
-
in condition (ba),-
(i) for
the portion beginning with the words "Export and Import Policy" and
ending with the brackets and words "(hereinafter referred to as the
Export and Import Policy)", the words "Export and Import Policy" shall
be substituted;
(ii)
for the figures "20%", the words "fifteen per cent." Shall be
substituted;
(iii) after
sub-condition (iv), the following Explanation shall be added,
namely:-
‘Explanation.- For the
purposes of this notification "Export and Import Policy" means the
Export and Import Policy, 1st April, 2002 - 31st
March, 2007, published by the Government of India in the Ministry of
Commerce & Industry vide notification No.1/2002-07, dated
31st March, 2002, as amended from time to
time.’
(b) for conditions (e) and (f),
the following conditions shall be substituted, namely:-
"(e) the manufacturer of the
said goods follows the procedure contained in rules 11 and 20 of the
Central Excise Rules, 2002;
(f) the undertaking follows the
procedure contained in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,
2001, with the modification that a certificate in Form CT-3 annexed to
this notification as Annexure-III shall be used by the Central Excise
officer in charge of the user industry in place of an application in the
form at Annexure-I provided in the said Rules".
(c) after condition (i), the
following condition shall be inserted, namely:-
" (j) Notwithstanding anything
contained in this notification, the Assistant Commissioner of Customs or
Central Excise or Deputy Commissioner, of Customs, or Central excise, as
the case may be, may permit the goods specified against Item number 4
and Item numbers 14 to 21 of the Annexure-I to be taken out to the
fields or farms of contract farmers of the unit for production or in
connection therewith; and to bring back the produce to the unit for
exports, in accordance with provisions of Export and Import Policy and
Handbook of Procedures Volume I and subject to the following
conditions:
(i) the
unit shall produce an agreement between the unit and contract farmer(s)
to the Assistant Commissioner of Customs or Central Excise or Deputy
Commissioner of, Customs or Central Excise, as the case may
be;
(ii)
the fields/ farms of the contract farmers shall be located within the
jurisdiction of the same Commissioner of Customs or Central Excise, as
the case may be, as that of the unit;
(iii)
in case of units, which has been in existence for at least two years and
engaged in export of agriculture or horticulture products, supply of
inputs and other equipment to the fields/ farms of the contract farmers
shall be allowed to the unit on furnishing a bank guarantee equal to the
50 per cent. of the duty forgone on the goods so transferred to the
fields or farms of the contract farmers;
(iv) in case of units other than
those mentioned in the clause (iii) above, the unit shall be required to
furnish a bank guarantee equal to the total duty forgone on the goods so
transferred to the fields or farms of contract farmers;
(v)
prior to import of the goods, the unit shall apply to the Assistant
Commissioner of Customs or Central Excise or Deputy Commissioner of
Customs or Central Excise, as the case may be, giving the details, such
as, number of contact farmers and location of their farms, measurement
of the farms or fields under contact farming, input-output norms of
production as fixed by Directorate General of Foreign Trade and their
projected requirements and after examination of the such projected
requirement, the Assistant Commissioner of Customs or Central Excise or
Deputy Commissioner of Customs or Central Excise, as the case may be,
would give permission for the import or procurement of the same on
annual basis.
(vi)
the unit shall be required to have a premise(s) duly bonded under
section 58 of the said Customs Act, for storage, of imported or
domestically procured inputs and capital equipment and, of final
products manufactured or produced therefrom;
(vii) in case
of failure of the unit to bring back the agriculture or horticulture
produce so produced in the fields/ farms of contract farmers to the
unit, as per the norms notified by the Directorate General of Foreign
Trade, within the same season or such extended period as may be
permitted by the Commissioner of Customs or Central Excise, as the case
may be, due to any reason including natural calamity or loss of crop,
the unit shall be required to pay the duty equal to the duty forgone on
the inputs so taken out to the fields or farms of the contract
farmers;
(viii) in respect of equipment
specified at Item numbers 14 to 20 and transferred to the fields or
farms of the contract farmers, at any point of time as may be decided by
the Assistant Commissioner of Customs or Central Excise or Deputy
Commissioner of, Customs or Central Excise, as the case may be, the unit
shall be required to account for the goods so transferred to the fields
or farms of the contact farmers.
(ix) in case of non-accountal
of goods so transferred or use of the goods in farms or fields other
than those declared to the Assistant Commissioner of Customs or Central
Excise or Deputy Commissioner of Customs or Central Excise, as the case
may be, the unit shall pay duty forgone on such un-accounted goods along
with the interest at the rate of twenty percent. per annum within 10
days of receipt of demand notice, and in case of failure to pay the
same, the Assistant Commissioner of, Customs or Central Excise or Deputy
Commissioner of, Customs or Central Excise, as the case may be, may
en-cash the bank guarantee and disallow the duty free imports/
procurement under the notification;";
(d) In Annexure-I, after Item
number 13 and the entries relating thereto, the following Item numbers and
entries shall be inserted, namely:-
"14. Filters
15. Dripliers, Driplines and
Drip Fittings
16. Micro Sprinklers and
Misters
17. Agriculture
Sprinklers
18. Fertilizer Tanks
19. Valves
20.Fertilizer Pumps and
Chemical Injections
21. Seeds
". |
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4. |
1/95-Central Excise, dated the
4th January, 1995. |
In the said
notification,-
(a) in paragraph
1,-
(i) for
clause (a), the following clause shall be substituted, namely:-
" (a) the manufacture and
packaging of articles, or for production or packaging or job work for
export of goods or services out of India into hundred percent. export
oriented undertaking ( hereinafter referred to as the user industry);
or";
(ii) in condition (d), for the
figures "20%", the words "fifteen per cent." shall be
substituted;
(iii) for conditions (f) and
(g), the following conditions shall be substituted, namely:-
"(f) the manufacturer of the
said goods follows the procedure contained in rule 11 and 20 of the
Central Excise Rules, 2002;
(g) the user industry follows
the procedure contained in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,
2001, with the modification that a certificate in Form CT-3 annexed to
this notification as Annexure-II shall be used by the Central Excise
officer in charge of the user industry in place of an application in
the Form at Annexure-I provided in the said
rules";
(b) in
paragraph 2,-
(i) clause
(b) shall be omitted;
(ii) after
clause (c), the following clauses shall be inserted, namely:-
"(d) permit the goods
manufactured, produced or packaged to be supplied or transferred from
user-industry to another unit in a free trade zone or special economic
zone or a hundred per cent export oriented undertaking or an
Electronic Hardware Technology Park (EHTP) or Software Technology
Parks(STP) unit, as the case may be, for any of the purposes as
specified in clauses (a) to (c) of the first paragraph or for
export;
(e) permit the capital goods to be supplied or
transferred from user-industry to another unit in the free trade zone
or special economic zone or a hundred per cent export oriented
undertaking or an Electronic Hardware Technology Park (EHTP) or
Software Technology Parks (STP) unit, as the case may be, for use
within the unit.";
(c) in
paragraph 3, for Explanation, the following Explanation shall be
substituted, namely:-
‘Explanation.- For the purposes
of this notification, "Export and Import Policy" means the Export and
Import Policy, 1st April, 2002 - 31st March, 2007,
published by the Government of India in the Ministry of Commerce and
Industry vide notification No.1/2002-07, dated 31st
March, 2002, as amended from time to time.’;
(d) in
paragraph 5, for the word and figures "paragraph 9.10", the word and
figures "paragraph 6.9" shall be substituted;
(e) in
paragraph 7, for the words, figures and letters, " dated the
10th November, 1994", the following words, figures and letters
shall be substituted, namely:-
" dated the 10th
November, 1994 or to a service providing undertakings which does not
export services out of India";
(f) in
Annexure-I,-
(i) against
Item number 2A, in the entry, for the words "air conditioners", the
words "air-conditioning system" shall be substituted;
(ii) against
Item number 4, in the entry, for the words "spares and consumables
thereof", the words "computer, laptop, server, spares and consumables
thereof" shall be substituted;
(iii) for
Item number 10 and the entries relating thereto, the following Item
number and entry shall be substituted, namely:-
"10. A prototype or a
technical sample for each of the existing products for the purpose of
product diversification, development or evaluation" shall be
substituted.". |
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5. |
2/95-Central Excise, dated the
4th January, 1995. |
In the said
notification,-
(a) in
paragraph 1, for the words, brackets, letters and figures "sub-paragraphs
(a), (b), (c), (d) and (h) of paragraph 9.9 or of paragraph 9.20 of the
Export and Import and Policy, 1 April, 1997- 31 March, 2002",
the words, brackets, letters and figures, "sub-paragraphs (a), (b), (d)
and (h) of paragraph 6.8 of the Export and Import Policy" shall be
substituted;
(b) in the third
proviso,-
(i) in clause (a),
the figures and words "1 April, 1997 - 31 March, 2002" shall be
omitted;
(ii) in clause (b), for
the words and figures "the total value of such goods being cleared under
paragraphs 9.9 and 9.20 of the Export and Import Policy, 1 April,1997
-31 March, 2002", the following words and figures shall be substituted,
namely:-
" the total value of such
goods being cleared under paragraph 6.8 of the Export and Import
Policy";
(iii) in clause (c), for the
words and figures "paragraph 9.10 of the Export and Import Policy, 1
April, 1997 - 31 March, 2002", the words and figures "paragraph 6.9 of
the Export and Import Policy" shall be
substituted;
( c) in the
fourth proviso, for the words, figures, brackets and letters "paragraphs
9.9(b) and 9.9(h)", the words, figures, brackets and letters "paragraphs
6.8(b) and 6.8 (h)" shall be substituted;
(d) in the
fifth proviso, for the word, figures, brackets and letter "paragraph
9.9(a)", the word, figure, brackets and letter "paragraph 6.8(a)" shall be
substituted;
(e) in the
Explanation, for clause (1), the following clause shall be substituted,
namely:-
‘(1) "Export and Import Policy"
means the Export and Import Policy, 1st April, 2002 -
31st March, 2007 published by the Government of India in the
Ministry of Commerce and Industry notification No.1/2002-07, dated
31st March, 2002, as amended from time to
time.’. |
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6. |
10/95-Central Excise, dated the
23rd February, 1995 |
In the said notification, in
paragraph 1,-
(i) in the condition
(2A),-
(a) for the portion
beginning with the words "Export and Import Policy" and ending with the
brackets and words "(hereinafter referred to as the Export and Import
Policy)", the words "Export and Import Policy" shall be
substituted;
(b) for the figures
"20%", the words "fifteen per cent." Shall be substituted;
(ii) after condition
(2A), the following Explanation shall be inserted, namely:-
‘Explanation.- For the purposes
of this notification, "Export and Import Policy" means the Export and
Import Policy, 1st April, 2002 - 31st March, 2007,
published by the Government of India in the Ministry of Commerce and
Industry notification No.1/2002-07, dated 31st March, 2002,
as amended from time to time.’;
(iii) for
conditions (7)and (8), the following conditions shall be substituted,
namely:-
"(7) the manufacturer of the
said goods follows the procedures contained in rules 11 and 20 of the
Central Excise Rules, 2002;
(8) the undertaking follows the
procedure contained in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,
2001, with the modification that a certificate in Form CT-3 annexed to
this notification as Annexure-III shall be used by the Central Excise
officer in charge of the user industry in place of an application in the
Form at Annexure-I provided in the said
rules;". |
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7. |
8/97-Central Excise, dated the
1st March, 1997. |
In the said notification, for the
portion beginning with the words "in accordance with the provisions" and
ending with the figures, letters and words "1st April,
1997-31st March, 2002,", the words, brackets, letters and
figures "in accordance with the provisions of sub-paragraphs (a), (b), (d)
and (h) of paragraph 6.8 of the Export and Import Policy, 1st
April, 2002 – 31st March, 2007," shall be
substituted. |
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8. |
20/97-Central Excise, dated the
11th April, 1997. |
In the said
notification,-
(a) for the portion
beginning with the words "in accordance with the provisions" and ending
with the figures, letter and words "1st April, 1997-31st March,
2002", the words, figures, brackets and letters "in accordance with the
provisions of paragraphs 6.8(c) of the Export and Import Policy,
1st April, 2002 - 31st March, 2007, as amended from
time to time," shall be substituted;
(b) in the Table, S.
No. 3 and entries relating thereto shall be omitted. |
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9. |
13/98-Central Excise, dated the
2nd June, 1998. |
In the said notification, for
condition (b), the following condition shall be substituted,
namely:-
"(b) the
finished products, rejects, waste or scrap and by-product allowed to be
sold in India under and in accordance with the provisions of
sub-paragraphs (a), (b), (d) and (h) of paragraph 6.8 of the Export and
Import Policy, 1st April, 2002 - 31st March, 2007,
published by the Government of India in the Ministry of Commerce and
Industry vide notification No.1/2002-07, dated the
31st March, 2007, as amended from time to
time.". |
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10. |
37/2000-Central Excise, dated the
8th May, 2000. |
In the said
notification,-
(A) in paragraph 1, -
(a) in condition (4), in clause
(c), for the figures "20%", the words "fifteen per cent." Shall be
substituted;
(b) for conditions (6) and (7),
the following conditions shall be substituted, namely:-
"(6) the manufacturer of the
said goods follows the procedures contained in rules 11 and 20 of the
Central Excise Rules, 2002;
(7) the manufacturer of the
said goods follows the procedure contained in the Central Excise
(Removal of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001, with the modification that a certificate
in Form CT-3 annexed to this notification as Annexure-III shall be
used by the Central Excise officer in charge of the user industry in
place of an application in the Form at Annexure-I provided in the said
rules".
(B) for the ‘Note’, the following
Note shall be substituted, namely:-
"Note:- For the purposes of
this notification, "Export and Import Policy" means the Export and
Import Policy, 2002-2007, published by the Government of India in the
Ministry of Commerce and Industry vide notification No.
1/2002-07, dated the 31st March, 2007, as amended from time
to time,". |
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11. |
52/2000-Central Excise, dated the
19th October, 2000. |
In the said
notification,-
(A) in Paragraph 1,-
(a) in condition (3), in clause
(iii),-
(i) for the
letters, brackets, words and figures "NFEP (Net Foreign Exchange
Earning as a Percentage of Exports) as provided in paragraph 9.32",
the letters, brackets, words and figures "NFE (Net Foreign Exchange
Earning) as provided in paragraph 7.4" shall be
substituted;
(ii) in
sub-clause (a),-
(I) for the
expression ‘NFEP’, wherever it occurs, the expression ‘NFE’ shall be
substituted;
(II) for the figures "24%",
the words "fifteen per cent." shall be
substituted;
(iii) in sub-clause (b), for
the figures "24%", the words "fifteen per cent." shall be
substituted;
(b) for condition 5, the
following condition shall be substituted, namely:-
"(5) the unit follows the
procedure contained in the Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,
2001, with the modification that a certificate in Form CT-3 annexed to
this notification as Annexure-III shall be used by the Central Excise
officer in charge of the user industry in place of an application in
the Form at Annexure-I provided in the said
rules".
(c) in condition 6,-
(i) in
clause (i), sub-clause (b) shall be omitted;
(ii) in clause
(ii), for the first proviso, the following shall be substituted,
namely: -
"Provided that in case of
export from jobworker’s premises, such job worker shall be Central
Excise registrant under rule 9 of the Central Excise Rules,
2002";
(iii) after clause (iii), the
following clauses shall be added, namely:-
"(iv) permit the said goods
or goods manufactured, produced, processed, partially processed or
packaged in the said unit to be taken to another unit in the same zone
without payment of duty for the purposes of manufacture and export
therefrom, subject to maintenance of proper accounts by the both
receiving and supplying units.
(v) permit the goods
manufactured, produced or packaged in the unit or capital goods
produced by the unit to be transferred or supplied to another unit in
Export Processing Zone or Special Economic Zone or Electronic Hardware
Technology Park or Software Technology Park or hundred per cent.
export oriented unit for the purposes of manufacture and export
therefrom or for use within the unit.";
(d) in condition (7), in clause
(ii), for the words " purity and quantity in weight as that of", the
words " quantity in weight as that of contained in" shall be
substituted;
(B) in
paragraph 2, in Explanation, for the expression "NFEP", the expression
"NFE" shall be substituted;
(C) in
paragraph 3, in second proviso, for the expression "NFEP", the expression
"NFE" shall be substituted;
(D) after paragraph
5, the following paragraph shall be inserted, namely:-
"6. Nothing contained in this
notification shall be applicable to a service providing unit which does
not export services out of India.";
(E) in the
Explanation,-
(i) for
clause (a), the following clause shall be substituted, namely:-
‘(a) "Export and Import
Policy" means the Export and Import Policy, 2002-2007, published by
the Government of India in the Ministry of Commerce and Industry vide
notification No.1/2002-07, dated 31st March, 2002, as
amended from time to time,’;
(ii) for
clause (e), the following clause shall be substituted, namely:-
‘(e) "Handbook of Procedures,
Volume I" means the Handbook of Procedures, Volume I, 2002-2007,
published by the Government of India in the Ministry of Commerce and
Industry vide Public Notice No.1/2002-07 dated 31st March,
2002, as amended from time to
time,"; |
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12. |
28/2001-Central Excise, dated the
16th May, 2001 |
In the said
notification,-
(a) in clauses
(a) and (b), for the words and figures "paragraph 7.7" and "paragraph
7.8", wherever they occur, the word and figures "paragraph 4.1.8" and
"paragraph 4.1.9" shall respectively be substituted;
(b) in
Explanation, for clauses (i) and (ii), the following clauses shall be
substituted, namely:-
‘(i) "Export and Import Policy"
means the Export and Import Policy, 2002-2007, published by the
Government of India in the Ministry of Commerce and Industry vide
notification No.1/ 2002-07, dated 31st March, 2002, as
amended from time to time.
(ii) "Handbook of Procedures"
means the Handbook of Procedures Volume I, 2002-2007, published by the
Government of India in the Ministry of Commerce and Industry vide Public
Notice No.1/2002-07 dated 31st March, 2002, as amended from
time to time.". |
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13. |
20/2002-Central Excise, dated the
1st March, 2002. |
In the said notification, for the
portion beginning with the words 'in accordance with the provisions' and
ending with the words, "as amended from time to time,", the following
shall be substituted, namely:-
"in accordance with the
provisions of sub-paragraphs (a), (b) and (d) of paragraph 6.8 of the
Export and Import Policy, 1st April, 2002 - 31st
March, 2007 published by Government of India in the Ministry of Commerce
and Industry notification No. 1/2002-07, dated the 31st
March, 2007, as amended from time to
time,". |