41/2001-C.E., dated 21-09-2001

21st September, 2001

Notification No. -  41/2001 - Central Excise

In exercise of the powers conferred by rule 15 of the Central Excise (No. 2) Rules, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2001-Central Excise, dated the 28th June, 2001, namely:-

In the said notification, in paragraph 8, after sub-paragraph (1), the following shall be inserted, namely:-

Explanation.- For the removal of doubt, it is hereby clarified that "the original value of the investment in the plant and machinery installed in the factory of the independent textile processor", shall be the original value as determined in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India on Accounting for Fixed Assets.’.

G. D. Lohani

Under Secretary to the Government of India

F.No. 357/6/2001-TRU (Pt.)

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 32/2001-Central Excise, dated the 28th June, 2001 [G.S.R. 490 (E), dated the 28th June, 2001].

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