In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Tariff Act, 1985 (1 of 1986) the Central Government, being satisfied that it is in the public interest so to do, 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 in the manner specified in column (3) of the said Table.
| Sl.No. | Notification No. | Amendment |
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| (1) | (2) | (3) |
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| 1. | 88/88-CE, dated 1st March, 1988 | In the said notification,(i) the third proviso shall be omitted;
(ii) in the Explanation, for (a), the following shall be substituted, namely:-
(a) "rural area" means the area comprised in a village as defined in the land revenue records, excluding-
(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or any area that may be notified as an urban area by the Central Government or a State Government.'
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| 2. | 5/99-CE, dated 28th Feb.,1999 | In the said notification, in the Annexure, in condition No. 12,(a) in the proviso, for clause (iii), the following shall be substituted, namely:
(iii) to the said goods bearing a brand name or a trade name (whether registered or not) of another person except in a case where the specified goods are manufactured in a factory located in a rural area;"
(b) in the Explanation, after clause (v), the following shall be inserted, namely:
'(vi) "rural area" means the area comprised in a village as defined in the land revenue records, excluding-
(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or
(ii) any area that may be notified as an urban area by the Central Government or a State Government.'
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| 3. | 8/99-CE, dated 28th Feb., 1999 | In the said notification,- (i) in paragraph 4, after clause (b), the following shall be inserted, namely:-
"(c) where the specified goods are manufactured in a factory located in a rural area.";
(ii) in the Explanation, after clause (G), the following shall be inserted namely:
'(H) "rural area" means the area comprised in a village as defined in the land revenue records, excluding-
(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or
(ii) any area that may be notified as an urban area by the Central Government or a State Government.'
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| 4. | 9/99-CE, dated 28th Feb., 1999 | In the said notification,- (i) in paragraph 4, after clause (b), the following shall be inserted, namely: -
"(c) where the specified goods are manufactured in a factory located in a rural area.";
(ii) in the Explanation, after clause (G), the following shall be inserted namely:-
'(H) "rural area" means the area comprised in a village as defined in the land revenue records, excluding-
(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or
(ii) any area that may be notified as an urban area by the Central Government or a State Government.'
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| 5. | 10/99-CE, dated 28th Feb., 1999 | In the said notification,- (i) in paragraph 4, after clause (b), the following shall be inserted, namely:
"(c) where the specified goods are 'manufactured in a factory located in a rural area.";
(ii) in the Explanation, after clause (G), the following shall be inserted namely:
'(H) "rural area" means the area comprised in a village as defined in the land revenue records, excluding
(i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or
(ii) any area that may be notified as, an urban area by the Central Government or a State Government.'
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