31/2001-C.E., dated 01-06-2001

1st June, 2001

Notification No. 31 / 2001-Central Excise

            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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance( Department of Revenue) No. 67/95 - Central Excise dated the 16th March 1995, namely:-

 

            In the said notification, for the proviso, the following proviso shall be substituted, namely:-

 

            Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of the duty of excise leviable thereon or are chargeable to nil rate of duty, other than those goods which are cleared ,-
                      

i.

to a unit in a Free Trade Zone, or

ii.

to a hundred per cent Export Oriented Undertaking or

iii.

to a unit in an Electronic Hardware Technology Park, or

iv.

to a unit in a Software Technology Park, or

v

under notification No.108/95-Central Excise dated the 28th August, 1995, or

vi.

by a manufacturer of dutiable and exempted final products, after discharging the obligation prescribed in rule 57AD of the Central Excise Rules, 1944.".

 

Rajendera Singh

Under secretary to the government of  India

F.No 345/ 3 /2001-TRU

 

Note: The principal notification was published in the Gazette of India, Extraordinary vide G.S.R 259 (E), dated the 16th March, 1995 and was last amended by notification No. 35/2000-Central Excise, dated the 5th April, 2000 (G.S.R 311 (E) dated the 5th April, 2000)

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