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Central Excise

Notification No. 26/2002, Dated 27th April, 2002

27th April, 2002

Notification No. 26/2002-Central Excise

            In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby 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 or further amended, as the case may be, except as respects things done or omitted to be done before such amendment, in the manner specified in the corresponding entry in column (3) of the said Table.

Table

S.No.

Notification No. and date

Amendment

(1)

(2)

(3)

1.

9/96-Central Excise, dated the 23rd July, 1996

In the said notification,-

(I) in the Table,-

(i) against S.No. 13,-

(a) for the entry in column (2), the following shall be substituted, namely:-

"52";

(b) in column (3),-

(i)   in the opening paragraph, the words "or man-made fibres" shall be omitted;

(ii)  after item (3), the following items shall be inserted, namely:-

"(4) Flanellete raising;

(5) Damping on grey and bleached sorts;

(6) Back filling on grey and bleached sorts; or

(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.";

(ii) after S.No. 13 and the entries relating thereto, the following shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

13A

54 or 55

Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely:-
(1) Calendering with plain rollers;
(2) Padding, that is to say, application of starch to one or both sides of the fabrics;
(3) Back filling, that is to say, application of starch to one side of the fabrics;
(4) Hydro-extraction, that is to say, mechanically extracting or mechanically sqeezing out water from the fabric.

Nil

1(c)

(iii) after S.No. 31 and the entries relating thereto, the following shall be inserted, namely:-

(1)

(2)

(3)

(4)

(5)

32.5801.21, 5801.31, 5802.21 or
5802.51
The following goods, which are exempt from the whole of the duty of excise, vide notification No. 8/2002-Central Excise, dated the 1st March, 2002, namely:-
(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn;
(ii) unprocessed woven pile fabrics of cotton;
(iii) unprocessed woven pile fabrics of man-made fibres;
(iv) unprocessed cotton terry towelling fabrics;
(v) tufted fabrics of cotton or man-made fibres, not subjected to any process.
Nil-
336002.10All goods which are exempt from the whole of the duty of excise vide notification No. 8/2002-Central Excise, dated the 1st March, 2002.Nil

-

345801.21, 5801.31, 5802.21 or
5802.51
The following goods, which are exempt from so much of the duty of excise as is in excess of the amount calculated at the rate of sixty per cent. of normal rate of duty vide notification No. 9/2002-Central Excise, dated the 1st March, 2002, namely:-
(i) uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn;
(ii) unprocessed woven pile fabrics of cotton;
(iii) unprocessed woven pile fabrics of man-made fibres;
(iv) unprocessed cotton terry towelling fabrics;
(v) tufted fabrics of cotton or man-made fibres, not subjected to any process.
2.4 per cent. ad valorem

-

356002.10All goods which are exempt from so much of the duty of excise as is in excess of the amount calculated at the rate of sixty per cent. of normal rate of duty vide notification No. 9/2002-Central Excise, dated the 1st March, 2002.2.4 per cent. ad valorem

-

(II) against Condition No. 1, for item (b), the following shall be substituted, namely:-
"(b) woven fabrics of cotton, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any one or more of these processes with the aid of power or steam;
(c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or more of these processes with the aid of power or steam.";

2.

6/2002-Central Excise, dated the 1st March, 2002

In the said notification,-

(I) in the Table,-

(a) after S.No. 32 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
32A27.10Avgas

-

Nil

-

(b) after S.No. 80 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
80A4011.10 or 4013.10Tyres and tubes used in the manufacture of vehicles of heading No. 87.12

Nil

-

5

80B4013.10Tubes supplied to a manufacturer of tyres for further supply for use in the manufacture of vehicles of heading No. 87.12

Nil

-

5

(c) after S.No. 108 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
108A52.05 or 52.06Cotton waste yarn of upto 2 counts manufactured from cotton waste on condenser card machines, in plain (straight) reel hanksNil--

(d) against S.No. 114,-

(i) for the entry in column (2), the following shall be substituted, namely:-

"52";

(ii) in column (3),-

  1. in the opening paragraph, the words "or man-made fibres" shall be omitted;

  2. after item (3), the following items shall be inserted, namely:-

"(4) Flanellete raising;
(5) Damping on grey and bleached sorts;
(6) Back filling on grey and bleached sorts; or
(7) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric.";

(e) after S.No. 118 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
118A54 or 55

Woven fabrics of man-made fibres subjected to any one or more of the following processes, namely:-
(1) Calendering with plain rollers;
(2) Padding, that is to say, application of starch to one or both sides of the fabrics;
(3) Back filling, that is to say, application of starch to one side of the fabrics;
(4) Hydro-extraction, that is to say, mechanically extracting or mechanically sqeezing out water from the fabric.

Nil

-

21(c)

(f) after S.No. 157 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
157A66.01Parts of umbrellas and sun umbrellas

Nil

-

-

157B66.02Parts of walking-sticks, seat-sticks, whips, riding-crops and the like

Nil

-

-

157C6807.20All goods

Nil

-

-

157D6903.10All goods

Nil

-

-

(g) after S.No. 179 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
179A7323.90Parts of all goods, other than parts of pressure cookers

Nil

-

-

179B7326.19Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycle and cycle rickshaws falling under Chapter 40, 73, 83, 85, 87 or 95

Nil

-

-

179C7326.21All Goods

Nil

-

-

(h) after S.No. 183 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
183A7418.10Parts of all goods

Nil

-

-

(i) after S. No. 188 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
188A7615.10Parts of all goods, other than parts of pressure cookers

Nil

-

-

(j) after S.No. 196 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
196A8413.91 or 8414.99Parts of hand pumps

Nil

-

-

196B8414.91All goods

Nil

-

-

(k) after S.No. 201 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
201A8481.20 or 8481.92All goods

Nil

-

-

(l) after S.No. 202 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
202A8524.32All goods

Nil

-

-

(m) after S.No. 219 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
219A87.14Parts and accessories of vehicles of heading No. 87.12

Nil

-

-

(n) after S.No. 223 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
223A90.18, 90.19 or 9022.10Parts and accessories

Nil

-

-

223B90 or any other ChapterParts and accessories of medical equipment and other goods specified in List I annexed to notification No.10/2002-Central Excise, dated the 1st March, 2002

Nil

-

-

(o) after S.No. 226 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(5)(6)
226A9405.10Parts of kerosene pressure lanterns including gas mantles for use in kerosene pressure lanterns

Nil

-

-

226B95.01, 95.02 or 95.03Parts and accessories

Nil

-

-

(II) in the Annexure, against Condition No. 21, for item (b), the following shall be substituted, namely:-

"(b) woven fabrics of cotton, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping or butta cutting, curing or heat-setting or expanding or any one or more of these processes with the aid of power or steam;

(c) woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing printing, stentering, singeing (that is to say, burning away of knots and loose ends in the fabrics), cropping (that is to say, cutting away mechanically of loose ends from the fabrics), blowing (steam pressing carried on woven fabrics of acrylic fibre), or any one or more of these processes with the aid of power or steam.";

3.

8/2002-Central Excise, dated the 1st March, 2002

 

In the said notification,-

(a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:-

"Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and 26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of clearances at Nil rate of duty under Sl.No. I of the said Table for the financial year 2002-2003.";

(b) in the Explanation, after clause (I), the following shall be inserted, namely:-

" (J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be admissible.";

(c) in the Annexure,-

(i), item (v) and the entry relating thereto shall be omitted;

(ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;-

"(vii) all goods falling under sub-heading No. 3605.90;".

4.

9/2002-Central Excise, dated the 1st March, 2002

 

In the said notification,-

(a) in paragraph 3, after the first proviso, the following proviso shall be added, namely:-

"Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, between 1st April, 2002 and 26th April, 2002, (both days inclusive) shall be taken into account while computing the aggregate value of clearances at concessional rate of sixty per cent. of normal rate of duty under Sl.No. I of the said Table for the financial year 2002-2003.";

(b) in the Explanation, after clause (I), the following shall be inserted, namely:-

" (J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be admissible.";

(c) in the Annexure,-

(i), item (v) and the entry relating thereto shall be omitted;

(ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;-

"(vii) all goods falling under sub-heading No. 3605.90;".

5.

10/2002-Central Excise, dated the 1st March, 2002

In the said notification, in the Table,-

(i) against S.No. 19, for the entry in column (3), the following shall be substituted, namely,-

"Umbrellas and sun umbrellas";

(ii) against S.No. 20, for the entry in column (3), the following shall be substituted, namely,-

"Walking-sticks, seat-sticks, whips, riding-crops and the like";

(iii) S.No. 24 and the entries relating thereto shall be omitted;

(iv) S.No. 25 and the entries relating thereto shall be omitted;

(v) against S.No. 28, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts";

(vi) S.No. 29 and the entries relating thereto shall be omitted;

(vii) S.No. 30 and the entries relating thereto shall be omitted;

(viii) against S.No.31, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts";

(ix) against S.No.32, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts";

(x) against S.No.35, for the entry in column (2), the following shall be substituted, namely,-

"8413.11, 8413.12, 8413.13, 8413.14 or 8413.20 ";

(xi) against S.No.36, for the entry in column (2), the following shall be substituted, namely,-

"8414.10 or 8414.20 ";

(xii) S.No. 37 and the entries relating thereto shall be omitted;

(xiii) S.No. 39 and the entries relating thereto shall be omitted;

(xiv) S.No. 41 and the entries relating thereto shall be omitted;

(xv) against S.No.42, in column (3), for the words "other goods", the words "other goods (other than parts and accessories thereof)" shall be substituted;

(xvi) against S.No.43, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts and accessories thereof ";

(xvii) against S.No.44, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts and accessories thereof ";

(xvviii) against S.No.45, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts and accessories thereof ";

(xix) against S.No. 46, for the entry in column (3), the following shall be substituted, namely,-

"Kerosene pressure lanterns";

(xx) against S.No. 48, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts and accessories thereof";

(xxi) against S.No. 49, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts and accessories thereof";

(xxii) against S.No. 50, for the entry in column (3), the following shall be substituted, namely,-

"All goods other than parts and accessories thereof";

(xxiii) after S.No. 50 and the entries relating thereto the following shall be inserted , namely:-

(1)(2)(3)(4)
51Any ChapterWaste and scrap arising during the course of manufacture of the goods specified against S. No. 9 to 50 above

Nil

6.

14/2002-Central Excise, dated the 1st March, 2002

In the said notification,-

(i) after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that during the period commencing from the date of issue of this notification and ending on the 28th day of February, 2005, the aggregate duty in respect of the goods specified against S.No. 5A shall be further exempted in excess of fifty per cent. of the rate specified in the corresponding entry in column (4) of the said Table, and shall be apportioned in the ratio of 1:1 between the duty leviable under the said Central Excise Act and the said Additional Duties of Excise (Goods of Special Importance) Act.";

(ii) after Explanation III, the following shall be inserted, namely:-

"Explanation IV.- For the removal of doubt, it is hereby clarified that the exemption under S.No. 5A of the Table shall apply only if the said woven fabrics of cotton have been already subjected to bleaching, dyeing or printing or any one or more of these processes without the aid of power or steam.

Explanation V.- For the removal of doubt, it is hereby clarified that once a manufacturer opts to pay duty in respect of goods specified against S.No. 2, 11, 13 or 15, as the case may be, of the Table below, he shall do so in respect of all the clearances of the said goods from his factory or warehouse, as the case may be, specified against each of the aforesaid S.No. till such time he opts not to pay duty.

Explanation VI.- For the removal of doubt, it is hereby clarified that Condition No. 1 or 3, as the case may be, shall be deemed to have been fulfilled even if CENVAT credit in respect of capital goods, which are not used exclusively in the manufacture of exempted goods, is availed under the CENVAT Credit Rules, 2002.";

(iii) in the Table, after S.No. 5 and the entries relating thereto, the following shall be inserted, namely:-

(1)(2)(3)(4)(6)
5A52.07, 52.08 or 52.09

Woven fabrics of cotton subjected to stentering with the aid of an open-air stenter, singeing, cropping or butta-utting, curing or heat-setting, or expanding, or any one or more of these processes with the aid of power or steam, subject to the condition the said fabrics are processed in a factory which does not have the 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.

Explanation.- For the purposes of this notification, "open-air stenter" means stenters commonly known as open-air stenters and includes a stenter with a simple outer cover to prevent loss of heat but does not include any stenter which runs on steam or a hot-air stenter.

16%

-

7

15/2002-Central Excise, dated the 1st March, 2002

In the said notification, the Explanation shall be numbered as Explanation I and after the Explanation I so numbered, the following shall be inserted, namely:-

"Explanation II.- For the removal of doubt, it is hereby clarified that once a manufacturer opts to pay duty in respect of goods from his factory or warehouse, as the case may be, specified against S.No. 2, 5, 8, 12 or 15, as the case may be, of the Table below, he shall do so in respect of all the clearances of the said goods specified against each of the aforesaid S.No. till such time he opts not to pay duty.

Explanation III.- For the removal of doubt, it is hereby clarified that Condition No. 1 or 4, as the case may be, shall be deemed to have been fulfilled even if CENVAT credit in respect of capital goods, which are not used exclusively in the manufacture of exempted goods, is availed under the CENVAT Credit Rules, 2002."

T.R. Rustagi
Joint Secretary to the Government of India

F. No. B-10/2/2002-TRU

Footnote:

(1) The principal notification No. 9/96-Central Excise, dated the 23rd July, 1996 was published in the Gazette of India, vide number G.S.R. 307 (E), dated the 23rd July, 1996 and was last amended by notification No. 24/2002-Central Excise, dated the 28th March, 2002, vide number G.S.R. 234 (E), dated the 28th March, 2002.

(2) The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 127 (E), dated the 1st March, 2002.

(3) The principal notification No. 8/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide number G.S.R. 129 (E), dated the 1st March, 2002.

(4) The principal notification No. 9/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide number G.S.R. 130 (E), dated the 1st March, 2002.

(5) The principal notification No. 10/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide number G.S.R. 131 (E), dated the 1st March, 2002.

(6) The principal notification No. 14/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 135 (E), dated the 1st March, 2002.

(7) The principal notification No. 15/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 136 (E), dated the 1st March, 2002.

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