Table

2.    The exemption contained in this notification shall apply subject to the following conditions, namely :-

(i)    Where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each factory.

(ii)    Where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer.

(iii)    The aggregate value of clearances for home consumption of the specified goods, by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed twenty five lakh rupees in the preceding financial year.

        Provided that in a case where there are no clearances for home consumption of the specified goods in the preceding financial year , the exemption shall apply only if the manufacturer -

        (i) submits a declaration in writing to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, before effecting his first clearance, that the aggregate value of clearances for home consumption of the specified goods in the financial year shall not exceed twenty five lakh rupees,

        (ii) gives an undertaking in writing that if the aggregate value of clearances for home consumption of the specified goods in the financial year exceeds twenty five lakh rupees, he shall pay the normal rate of duty on the clearances in that financial year, including the first clearances of twenty five lakhs.

3.    For the purposes of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely:-

(a) clearances, which are exempt from the whole of the duty of excise leviable thereon (other than an exemption based on quantity or value of clearances) under any other notification or on which no duty of excise is payable for any other reason ;

(b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4 ;

(c) clearances of the specified goods which are used as inputs for further manufacture of the specified goods within the factory of production of the specified goods.

Explanation.- For the purposes of this notification,-

(A)    "brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person;

(B)    where the specified goods manufactured by a manufacturer bear a brand name or trade name, whether registered or not, of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader;

(C)    "value" means the value as determined in accordance with the provisions of section 4 of the said Central Excise Act or the tariff value fixed under section 3 of that Act;

G.D.Lohani
Under Secretary to the Government of India

F.No B9/6/2001-TRU