14th August, 2002
Notification No. 40/2002-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), 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 further amended, 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.
Notification No. and date
6/2002-Central Excise, dated the 1st March, 2002
In the said notification, in the Annexure, for Condition No. 35 and condition relating thereto, the following shall be substituted, namely:-
"35. (1) If, at the time of clearance, the manufacturer -
(2) The Commissioner of Central Excise shall authorize, an audit team consisting of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and an authorized officer of the Textiles Committee to undertake audit of the records of the manufacturer once in every financial year, sample testing, etc. and the audit so conducted reveals that these goods have been made out of handloom fabrics.
Explanation.- For the purposes of this condition, the distinctive profile of the specified goods refers to the broad category to which the goods belong and does not refer to consignment wise details.
Illustration: Men’s shirts, men’s kurtas, men’s kurta-pyjama set, ladies tops, ladies kurtas and ladies salwar kameez set would comprise of the distinctive profiles of each of these items separately.";
14/2002-Central Excise, dated the 1st March, 2002
In the said notification,-
(i) in the second proviso, in clause (a), for the figures and word "15 and 16", the figures and word "15, 16 and 17" shall be substituted;
(ii) in the Table, after S.No. 16 and the entries relating thereto, the following shall be inserted, namely:-
Under Secretary to the Government of India
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