In the said notification,-

(i) in the opening paragraph, for the words "amount calculated at the rate of fifty per cent. of each of the duties of customs", the words "amount equivalent to fifty per cent. of the aggregate of the duties of customs" shall be substituted;

(ii) after the opening paragraph and before the first proviso, the following shall be inserted, namely,-

"Illustration. - Assuming product X has the value Rs. 100 under section 14 of the Customs Act, 1962 and is chargeable to basic customs duty of 30% ad valorem, additional duty of 16% ad valorem and special additional duty of 4% ad valorem. The computation of duty required to be paid would be as follows:-

Basic customs duty

=Rs. 30/-

Value for the purpose of calculation of additional duty

=Rs. 100/- + Rs. 30/- =

Rs. 130/-

Additional duty

=16% of Rs. 130/- = Rs. 20.80

Value for the purpose of special additional duty

=Rs. 100/- + Rs. 30 +

Rs. 20.80 = Rs. 150.80

Special additional duty

= 4% of Rs. 150.80 = Rs. 6.032

Total duty payable but for this exemption

=Rs. 30 + Rs. 20.80 +

Rs. 6.032 = Rs. 56.832

50% of the aggregate of the duties of customs

=50% of Rs. 56.832 =

Rs. 28.416

Duty required to be paid in accordance with this notification is Rs. 28.416, provided it is not less than the duty of excise leviable on like goods produced or manufactured outside the hundred per cent. export-oriented undertaking, etc.".

In the said notification, in the TABLE, after S.No. 16 and the entries relating thereto, the following shall be inserted, namely:-

"17.

Waste and scrap

In the said notification, in the TABLE,-

(i) S.No. 2 and the entries relating thereto shall be omitted;

(ii) against S.No. 5, for the entry in column (5), the entry "1 (a)"shall be substituted;

(iii) for S.No. 13 and the entries relating thereto, the following shall be substituted, namely,-

(1)

(2)

(3)

(4)

(5)

"13

52, 54 or 55

Woven fabrics of cotton or man-made fibres when subjected to any one or more of the following processes, namely :-

(1) Calendering (other than calendering with grooved rollers);

(2) Scouring, that is to say, removing yarn size and natural oil found in cotton; or

(3) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.

Explanation I.- For the purposes of the woven fabrics of cotton, "calendering" shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.

Explanation II.- The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as "denim fabrics" or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

Nil

1 (b)";

(iv) S.Nos. 23, 25, 26, 29 and 30 and the entries relating thereto shall be omitted;

(v) in the conditions, against Condition No. 1 and the entries relating thereto, the following shall be substituted, namely,-

Condition No.

Conditions

"1.

The exemption shall not apply to,-

(a) woven fabrics of wool, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam;

In the said notification, in the TABLE, after S. No. 4 and the entries relating thereto, the following shall be inserted, namely:-

(1)

(2)

(3)

"4A.

5402.10

In the said notification,-

(i) for the Proviso, the following shall be substituted, namely,-

"Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of the final products (other than those cleared either to a unit in a Free Trade Zone or to a hundred per cent Export Oriented Undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Park) specified against S.No. 1 or S.No. 2 of the said Table which are exempt from the whole of the said duty of excise or additional duty of excise leviable thereon, or are chargeable to ‘Nil’ rate of duty, as the case may be.";

(ii) in the Table,-

(a) against S.No. 1, for the entry in column (2), the following shall be substituted, namely,-

"Fabrics of cotton or man-made fibres, whether or not subjected to any process";

(b) S.No. 3 and the entries relating thereto shall be omitted;

In the said notification,-

(i) for the words "amount calculated at the rate of thirty per cent of each of the duties of customs", the words "amount equivalent to thirty per cent. of the aggregate of the duties of customs" shall be substituted;

(ii) after condition (b), the following shall be inserted, namely,-

"Illustration. - Assuming product X has the value Rs. 100 under section 14 of Customs Act, 1962 and is chargeable to basic customs duty of 30% ad valorem, special additional duty of 4% ad valorem and not chargeable to additional duty. The computation of duty required to be paid would be as follows:-

Basic customs duty

=Rs. 30/-

Value for the purpose of special additional duty

=Rs. 100/- + Rs. 30 =

Rs. 130/-

Special additional duty

=4% of Rs. 130/- = Rs. 5.20

Total duty payable but for this exemption

=Rs. 30 + Rs. 5.20

=Rs. 35.20

Thirty per cent. of the aggregate of the duties of customs

=30% of Rs. 35.20 =

Rs. 10.56

Duty required to be paid in accordance with this notification

Notification No. 33/99-Central Excise, dated the 8th July, 1999

In the said notification,-

(i) in the opening paragraph, the brackets, letter and words "(b) cleared from the Numaligarh refinery" shall be omitted; and

(ii) in the Schedule appended thereto, for the entry "16. Mineral based", the following shall be substituted, namely,-

‘16. Mineral based.

In the said notification, in the Table,-

(a) against serial no. 1, in column (3), for the words "ten per cent", the words "fifteen per cent." shall be substituted;

(b) for serial no. 3 and the entries relating thereto, the following shall be substituted, namely,-

(1)

(2)

(3)

"3.

2404.41

Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of duty of excise vide notification No. 8/2001-Central Excise, dated the 1st March, 2001

4.

2404.99

In the said notification,-

i) in the Table, against Sl No 1, in column (2), after the words "any financial year.", the following proviso shall be inserted, namely,-

"Provided that in the financial year 2001-2002, in the period beginning with the 1st day of March, 2002 and ending on the 31st day of March, 2002, both days inclusive, the aggregate value of clearances of,-

a)  air guns, air rifles and air pistols, which are exempt from the provisions of the Arms Act, 1959 (54 of 1959);

b)  articles of apparel, knitted or crocheted, falling under Chapter 61 of the said First Schedule; or

c)  goods specified at S. No. 9 to 81 in the Table appended to the notification No. 10/2002-Central Excise, dated the 1st March, 2002, or

any one or more of these goods, that may be cleared at nil rate of duty shall not exceed ten lakh rupees.";

ii) in the ANNEXURE, in clause 1.,-

(a) in sub-clause (v), after the figures "25.04", the following words and figures shall be inserted, namely,-

"and granite slabs and tiles, falling under heading No. 68.07";

(b) in sub-clause (xv), the brackets and words "(other than of man-made filaments)" shall be omitted;

(c) for sub-clause (xxvii), the following sub-clause shall be substituted, namely-

"(xxvii) all goods falling under

a) heading Nos. 93.02, 93.03, 93.04 [except air guns, air rifles and air pistols which are exempt from the provisions of the Arms Act, 1959 (54 of 1959)];

b) heading Nos. 93.06 and 93.07 (except parts falling under heading Nos. 93.06 or 93.07);".

In the said notification,-

i) in the Table, against Sl No 1, in column (2), after the words "any financial year.", the following proviso shall be inserted, namely,-

"Provided that in the financial year 2001-2002, in the period beginning with the 1st day of March, 2002 and ending on the 31st day of March, 2002, both days inclusive, the aggregate value of clearances of,-

a)  air guns, air rifles and air pistols, which are exempt from the provisions of the Arms Act, 1959 (54 of 1959); or

b)  articles of apparel, knitted or crocheted, falling under Chapter 61 of the said First Schedule,

or any one or more of these goods, that may be cleared at nil rate of duty shall not exceed ten lakh rupees.;

ii) in the ANNEXURE, in clause 1.,-

(a) in sub-clause (v), after the figures "25.04", the following words and figures shall be inserted, namely,-

"and granite slabs and tiles, falling under heading No. 68.07";

(b) in sub-clause (xv), the brackets and words "(other than of man-made filaments)" shall be omitted;

(c) for sub-clause (xxvii), the following sub-clause shall be substituted, namely-

"(xxvii) all goods falling under

a) heading Nos. 93.02, 93.03, 93.04 [except air guns, air rifles and air pistols which are exempt from the provisions of the Arms Act, 1959 (54 of 1959)];

b) heading Nos. 93.06 and 93.07 (except parts falling under heading Nos. 93.06 or 93.07);".