Free Demo Request

Notification No.37/2003, Dated 30 April 2003

30th April, 2003

Notification No. 37/2003 - 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 directs that each of the notifications of the Government of India, specified in column (2) of the Table below, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

Table

S.No.

Notification No. and date

Amendments

(1)

(2)

(3)

1.

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

In the said notification, in the Table,-

(i) for S.No. 244 and the entries relating thereto, the following shall be substituted, namely:-

(1)
(2)
(3)
(4)
(5)
(6)

"244.

15.02 or
15.03
The following goods namely:-

(A) All goods other than refined edible oils

Nil
-
-

(B) Refined edible oils
Re. One per kilogram

-
-

(C) Refined edible oils, if manufactured out of refined edible oils on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid

Nil
-
-";

Explanation.- For the purposes of this exemption, "refined edible oil" means fixed vegetable oils, which subsequent to their expression or extraction, have undergone any one or more of the following processes, namely:-

(a) treatment with alkali or acid;
(b) bleaching; and
(c) deodorisation,

and conforms to the standards of "refined vegetable oil" read with the standards for the specified edible oils, as prescribed in the Prevention of Food Adulteration Act, 1954 (37 of 1954) and rules made thereunder.

(ii) for S.No. 245 and the entries relating thereto, the following shall be substituted, namely:-

(1)
(2)
(3)
(4)
(5)
(6)

"245.

15.04

The following goods namely:-

(A) All goods (other than (a) partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as "Vanaspati", and (b) bakery shortening)

Nil
-
-

(B) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as "Vanaspati"

Rs. 1.25 per kilogram
-
-

(C) Bakery shortening, or partially or wholly hydrogenated vegetable fats and oils and fractions thereof, commonly known as "Vanaspati", if manufactured out of bakery shortening or "Vanaspati" on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid

Nil
-
-";

(iii) after S.No. 246 and the entries relating thereto, the following shall be inserted, namely:-

(1)
(2)
(3)
(4)
(5)
(6)

"246A.

1508.90
Margarine

Nil
-
-";

(v) against S.No. 254, for the entry in column (4), the entry "Nil" shall be substituted;

(v) after S. No. 272 and the entries relating thereto, the following shall be added, namely:-

(1)
(2)
(3)
(4)
(5)
(6)

"273.

1905.20
All goods

8%
-
-
274.
1905.39

Wafer biscuits
8%

-
-
275.

69

Ceramic tiles, manufactured in a factory not using electricity, or petroleum products falling under heading Nos. 27.09, 27.10, 27.11 or 27.13, for firing the kiln

8%
-
-". 

2.

10/2003-Central Excise,

dated the 1st March, 2003

In the said notification, in the Table,-

(i) against S.No.35, for the entries in column (2), the entries "8413.11, 8413.12, 8413.13 or 8413.14" shall be substituted;

(ii) after S.No. 51 and the entries relating thereto, the following shall be inserted, namely:-

(1)
(2)
(3)
(4)

"52.
8413.20 or

8413.91
All goods

Nil".

V.Sivasubramanian
Deputy Secretary to the Government of India

F. No.B-3/5/2003-TRU

High-volume of Loyal
and Trusted Customers!

We feel pride in offering our customers the wide range of products of the top leading brands of the world.

BCG
Binani
Godrej
Induslnd Bank
Indian Oil
ITC Limited
Jindal Steel Power
Milton
Paharpur
Philips
Reliance
TATA Chemicals Limited
The Times of India
Wipro
Yamaha
Dalmia Bharat Cement
JCB
Pernod Ricard