NTF. NO. 80/2003-CE, DT. 26/12/2003

Exempts the excisable goods

Whereas by the Notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 7/2003-Central Excise, dated the 1st March 2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 137 (E), dated 1st March 2003, issued under Sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 19447) (hereinafter referred to as the said Act), the Central Government had exempted the excisable goods of the description specified in column (3) of the Table annexed to that Notification and falling within the Chapter, Heading No. or Sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding country in column (2) of the said Table.

And whereas, the Central Government considers it necessary and expedient to do so for the purpose of clarifying the scope and applicability of the exemption on the excisable goods specified against Sl. No. 41 of the said Table to insert and explanation in the said notification.

Now, therefore, in exercise of the powers conferred by sub-section (2A) of section 5A of the said Central Excise Act, the Central Government, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 7/2003-Central Excise, Dated the 1st March 2003, namely:-

In the said notification, in the Table, against Sl. No. 41 after the entries occurring in column (3), the following shall be inserted, namely :-

'Explanation :

(1) For the removal of doubts, it is hereby clarified that 'articles of apparel and clothing accessories of cotton, knitted or crocheted, not containing any other textile material', shall include articles or clothing accessories made from knitted or crocheted fabrics of cotton, not containing any other textile material, even if they contain sewing threads, cords, labels, elastics tapes, zip fastoners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton.

(2) The Explanation shall have effect as if it had always been the part of this notification.

(G.S. Karki)
Under Secretary to the government of India

(F.No. 354/141/2003-TRU)

Note :- The principal notification No. 7/2003-Central Excise, dated the 1st March, 2003 was published in the Gazette of India vide number G.S.R. 137(E), dated the 1st March, 2003 and was last amended vide notification No. 75/2003-Central Excise, dated the 27th October, 2003/G.S.R. 842(E), dated the 27th October, 2003.

(Please refer CIR NO.767/83/2003-CX, DT. 31/12/2003 - Clarification in respect of Sl. No. 41 of the Ntf. No. 07/2003-CE, Dt. 01/03/2003)

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