RULE 96ZB. Discharge of liability for duty on payment of certain sum

(1) Having regard to the average production of cold rolled stainless steel patties / pattas falling under Chapter 72 or aluminum circles falling under chapter 76 of the Schedule to Central Excise Tariff Act, 1985 (5 of 1986), in India per month or per year for cold rolling machines installed for the processing of stainless steel pattis/pattas, or aluminum circles and any other relevant factor, the Central Government may, by notification in the Official Gazette, fix, from time to time, the rate of duty per month or per year, per each such cold rolling machines, subject to such conditions and limitations hereinafter laid down, and if a manufacturer whose application has been granted under rule 96ZA pays a sum calculated according to such rate of duty in the manner and subject to the conditions and limitations herein- after laid down, such payment shall be a full discharge of his liability for duty leviable on his production of such cold re-rolled stainless steel pattis/pattas, or aluminum circles during the period for which the said sum has been paid :

Provided that if there is an alteration in the rate of duty, the sum payable shall be recalculated on the basis of revised rate from the date of alteration and liability for duty leviable on the production of stainless steel pattis/pattas, or aluminum circles from that date shall not be discharged unless the differential duty is paid; should, however, the amount of duty so recalculated, be less than the sum paid, the balance shall be refunded to the manufacturer:

Provided further that no credit of duty paid on any material, component part, machinery or finished products used for cold rolling of stainless steel pattis/pattas, or aluminium circles shall be allowed under this section for making payment of duty referred to in this sub-rule above:

Provided also that when a manufacturer makes an application for the first time under rule 96ZA for availing of the special provisions contained in this section, the duty liability for the month in which the application is granted shall be calculated pro rata on the basis of the total number of days in that month and the number of days remaining in the months from the date of such grant.

(2) The sum payable under sub-rule (1) shall be calculated by application of such rate to the maximum number of cold rolling machines installed by or on behalf of such manufacturer in one or more premises at any time during three calendar months immediately preceding the calendar month in which the application under rule 96ZC is made.

(3) Such sum shall be tendered by such manufacturer along with such application.