NTF. NO. 11/2000-CE, DT. 01/03/2000

Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) - amends certain notifications
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), 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 amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S.No.	Notification No. and date	Amendment
(1)	(2)	(3)
1.	Ntf. No.1/95-CE, dt. the 4th Jan.,1995	In the said notification, in paragraph 5, after the provision, the following proviso shall be inserted, namely:-“ Provided further that where such articles (including rejects, waste and scrap materials) are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such articles, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such articles.”
2.	Ntf. No.2/95-CE, dt. 4th Jan., 1995	In the said notification, after the opening paragraph, for the first proviso, the following shall be substituted, namely:- Provided that the amount of duty payable in accordance with this notification in respect of the said goods shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the hundred per cent. export-oriented undertaking or free trade zone or Electronic Hardware Technology Park (EHTP) unit or Software Technology Parks (STP) unit which is specified in the said Schedule, read with any other relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, or sub-section (1) of section 5A of the said Central Excise Act.”
3.	Ntf.No.64/95-CE, dt. 16th March, 1995	In the said notification, in the Table, after serial No. 18 and the entries relating thereto, the following serial No. and the entries relating thereto, the following serial No. and entries shall be inserted, namely:- (1) (2) (3) “19. All equipments; stores, systems and sub-systems; design, development or construction aids; computer hardwares and softwares required for design or development or construction or manufacturing activities connected with the programme, including jigs, fixtures and tools required for the programme. If,- (i) the order or contract or letter of intent is placed on the manufacturer of the said goods by Headquarters Advanced Technology Vessels Programme (ATVP) or its authorised work centres; and (ii) before clearance of the said goods, a certificate from the Programme Director, ATVP (of the rank of a Vice Admiral or an Additional Secretary to the Government of India), to the effect that the said goods are intended for the said use, is produced to the proper officer.”
4.	Ntf.No.10/96-CE, dt. 23rd July, 1996	In the said notification, in the Table, against S.No. 12, for the entry in column (3), the following entry shall be substituted, namely:-
5.	Ntf.No.6/97-CE, dt. 28th Feb., 1997	In the said notification, in the Table,- (i) against Sl. No. 2, in column (3), for the words “a free trade zone”, the words “a free trade zone or a hundred per cent. export oriented undertaking” shall be substituted; (ii) after Sl. No. 2 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) “2A. 23.02 Guar meal, manufactured wholly from indigenous guar seeds, in a free trade zone or a hundred per cent. export oriented undertaking and allowed to be sold in India.”
6.	Ntf.No.8/97-CE, DT. 1st March, 1997	In the said notification, in the opening paragraph, for the words and figure, “as is in excess of an amount equal to the duty of excise leviable under the said section 3 of the Central Excise Act”, the words and figure “as is in excess of an amount equal to the aggregate of the duties of excise leviable under the said section 3 of the Central Excise Act or under any other law for the time being in force” shall be substituted
7.	Ntf.No.20/97-CE, dt. 11th April, 1997	In the said notification, the proviso shall be omitted
8.	Ntf.No.13/98-CE, dt. 2nd June, 1998	In the said notification, the proviso shall be omitted
9.	Ntf.No.20/98-CE, dt. 18th July, 1998	In the said notification,- (a) for the word “Schedule”, the words “First Schedule” shall be substituted; (b) in the Table, against S. Nos. 1 and 2, for the entry in column (4) occurring against each of them, the entry “Fifty percent, of the duty specified in the First Schedule to the said Central Excise Tariff Act” shall be substituted.
10.	Ntf.No.8/99-CE, dt. 28th Feb., 1999	In the said notification, for paragraph 5 the following paragraph shall be substituted, namely,- “5. This notification shall come into force on the 1st day of April, 1999 and shall remain in force upto and inclusive of the 31st day of March, 2000.”
11.	Ntf.No.9/99-CE, dt. 28th Feb., 1999	In the said notification,- (i) for paragraph 1, the following shall be substituted, namely:- “In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts clearances specified in column(2) of the Table below (hereinafter referred to as the said Table), for home consumption, of excisable goods of the description specified in the Annexure appended to this notification (hereinafter referred to as the specified goods) from so much of each of the duties of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or the Second Schedule to the said Central Excise Tariff Act , as the case may be, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table .” (ii) for paragraph 5¸the following paragraph shall be substituted, namely,- “5. This notification shall come into force on the 1st day of April, 1999 and shall remain in force upto and inclusive of the 31 st day of March, 2000” (iii) in Explanation for F, the following shall be substituted namely,- ‘F. “normal rate of duty” means (i) in the case of goods leviable to duty under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate specified for such goods in that Schedule read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (ii) in the case of goods leviable to duty under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate specified for such goods in that Schedule read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944.’
12.	Ntf.No.10/99-CE, dt. 28th Feb., 1999	In the said notification,- (i) for paragraph 1, the following shall be substituted, namely:- “ In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government , being satisfied that it is necessary in the public interest so to do, hereby exempts clearances specified in column (2) of the Table below (hereinafter referred to as the said Table), for home consumption, of excisable goods of the description specified in the Annexure appended to this notification (hereinafter referred to as the specified goods) from so much of each of the duties of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985( 5 of 1986) or the Second Schedule to the said Central Excise Tariff Act , as the case may be, as in in excess of the amount calculated at the rate specified in the corresponding entry in column(3) of the said Table .” (ii) for paragraph 5¸the following paragraph shall be substituted, namely,- “5. This notification shall come into force on the 1st day of April, 1999 and shall remain in force upto and inclusive of the 31st day of March, 2000.” (iii) in Explanation for E, the following shall be substituted namely,- ‘E. “normal rate of duty” means (i) in the case of goods leviable to duty under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate specified for such goods in that Schedule read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (ii) in the case of goods leviable to duty under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate specified for such goods in that Schedule read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944.’

(T. R. Rustagi)
Joint Secretary to the Government of India.

F.No.334/1/2000-TRU

Footnote:

1. Ntf.No.1/95-Central Excise, dated the 4th January, 1995 was published vide G.S.R. 8 (E) dated 4th January, 1995 and was last amended by Ntf.No.25/99-Central Excise, dated the 19th July, 1999 [G.S.R. 370 (E), dated the 19th July, 1999]

2. Ntf.No.2/95-Central Excise, dated the 4th January, 1995 was published vide G.S.R. 9 (E) dated 4th January, 1995 and was last amended by Ntf.No.38/99-Central Excise, dated the 16th September, 1999 [G.S.R. 641 (E), dated the 16 th September, 1999]

3. Ntf.No.64/95-Central Excise, dated 16th March, 1995 was published vide G.S.R. 256 (E) dated 16th March, 1995 and was last amended by Ntf.No.7/98-Central Excise, dated the 2nd June, 1998 [G.S.R. 302 (E), dated the 2nd June, 1998]

4. Ntf.No.10/96-Central Excise, dated 23rd July, 1996 was published vide G.S.R. 308 (E) dated 23 rd July, 1996 and was last amended by Ntf.No.7/98-Central Excise, dated the 2nd June, 1998 [G.S.R. 302 (E), dated the 2nd June, 1998]

5. Ntf.No.6/97-Central Excise, dated 28th February, 1997 was published vide G.S.R. 112(E) dated 28th February, 1997

6. Ntf.No.8/97-Central Excise, dated 1st March, 1997 was published vide G.S.R. 114(E) dated 1st March, 1997 and was last amended by Ntf.No.7/98-Central Excise, dated 2nd June, 1998 [G.S.R. 302 (E), dated the 2nd June, 1998]

7. Ntf.No.20/97-Central Excise, dated 11 th April, 1997 was published vide G.S.R. 219 (E) dated 11 th April, 1997 and was last amended by Ntf.No.38/99-Central Excise, dated the 16 th September, 1999 [G.S.R. 641 (E), dated the 16 th September, 1999]

8. Ntf.No.13/98-Central Excise, dated 2nd June, 1998 was published vide G.S.R. 308 (E) dated 2 nd June, 1998 and was last amended by Ntf.No.38/99-Central Excise, dated 16th September, 1999 [G.S.R. 641 (E), dated the 16 th September, 1999]

9. Ntf.No.20/98-Central Excise, dated 18th July, 1998 was published vide G.S.R. 404 (E) dated 18 th July, 1998

10. Ntf.No.8/99-Central Excise, dated 28 February, 1999 was published vide G.S.R. 170 (E) dated 28 th February and was last amended by Ntf.No.24/99-Central Excise, dated 12th May, 1999 [G.S.R. 343 (E), dated the 12 th May, 1999]

11. Ntf.No.9/99-Central Excise, dated 28th February, 1999 was published vide G.S.R. 171 (E) dated 28 th February and was last amended by Ntf.No.24/99-Central Excise, dated 12th May, 1999 [G.S.R. 343 (E), dated the 12 th May, 1999] and

12. Ntf.No.10/99-Central Excise, dated the 28 th February, 1999 was published vide G.S.R. 172 (E) dated 28 th February and was last amended by Ntf.No.22/99-Central Excise, dated 11th May, 1999 [G.S.R. 336 (E), dated the 11 th May, 1999].

(Please refer NTF. NO. 41/2004-CE, DT. 09/08/2004 for further amendments in NTF. NO. 10/1996-CE, DT. 23/07/1996)

(This Notification was last amended vide Ntf. No. 35/2002-Central Excise, Dt. 24/06/2002)

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