NTF. NO. 76/2003-CE, DT. 05/11/2003

Excise Exemption of Units in Uttranchal or Himachal Pradesh-Excise Exemption Condition Changed

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE

S.No.	Notification No. and date	Amendments
(1)	(2)	(3)
1.	49/2003-Central Excise, dated the 10th June, 2003.	In the said notification, after the opening paragraph, the following proviso shall be inserted, namely:– “Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:– (i) The manufacture who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; (ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the jurisdictional Deputy Commission of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:– (a) name and address of the manufacturer; (b) location/locations of factory/factories (c) description of inputs used in manufacture of specified goods; (d) description of the specified goods produced; (e) date on which option under this notification has been exercised; (iii) The manufacturer may, for the current financial year, submit his option in writing on or before the 30th day of November, 2003”.
2.	50/2003-Central Excise, dated the 10th June, 2003.	In the said notification, after the opening paragraph, the following proviso shall be inserted, namely:– “Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:– (i) The manufacturer who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; (ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:– (a) name and address of the manufacturer; (b) location/locations of factory/factories; (c) description of inputs used in manufacture of specified goods; (d) description of the specified goods produced; (e) date on which option under this notification has been exercised; (iii) The manufacturer may, for the current financial year, submit his option in writing on or before the 30th day of November, 2003.”

Sd/-
(G.S.Karki)
Under Secretary to the Government of India

[F.No. 354/122/2002-TRU]

Note:-

(1) The principal notification No. 49/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary [G.S.R. 471(E), dated the 10th June 2003] and was last amended by notification No. 54/2003-Central Excise, dated the 20th June, 2003 [G.S.R. 506 {E}, dated the 10th June, 2003].

(2) The principal notification No. 50/2003-Central Excise, dated the 10th June 2003, was published in the Gazette of India, Extraordinary [G.S.R. 472(E), dated the 10th June, 2003] and was last amended by notification No. 54/2003-Central Excise, dated the 20th June, 2003 [G.S.R. 506 (E), dated the 10th June, 2003].

(Please refer NTF. NO. 27/2004-CE, DT. 09/07/2004 for furthe amendments in Ntf. No. 49/2003-CE, Dt. 10/6/2003)

(Please refer Cir. No. 771/04/2004-CE, Dt. 16/01/2004)

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