14th May, 2003
Notification No. 45/2003 - 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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002, namely:-
In the said notification,-
(i) in the Table, for S.No. 275 and the entries relating thereto, the following S.No. and entry shall be substituted, namely:-
Ceramic tiles manufactured in a factory not using electricity, liquefied petroleum gas (LPG) or propane gas for firing the kiln
(ii) in the Annexure, after Condition No. 61 and the Conditions relating thereto, the following Condition No. and Conditions shall be inserted, namely:-
If no credit of the duty paid on the inputs used in or in relation to the manufacture of such ceramic tiles has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002.”.
Deputy Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification No. 37/2003-Central Excise, dated the 30th April, 2003 [G.S.R. No. 366(E), dated the 30th April, 2003].
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