Notification No.48/2003, Dated 29 May 2003

29th May, 2003

Notification No. 48/2003 - 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 amendment to 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, after  S.No. 275 and the entries relating thereto, the following S.No. and the entries shall be inserted, namely:-


Footwear subjected to any one or more of the following processes, namely:-

(i) packing or repacking,;or

(ii) labeling or  relabelling of containers; or

(iii) adoption of any other treatment to render the footwear marketable to the consumer.

Explanation:-  For removal of doubts, it is clarified that this exemption shall not apply if any of the processes mentioned above results in  alteration in the retail sale price already declared on the footwear.


(ii) in the Annexure, after Condition No. 62 and the conditions relating thereto, the following Condition No. and Conditions shall be inserted, namely:-

Condition NoConditions
“63.If manufactured out of  footwear –

(i) bearing a brand name or trade name of any person;

(ii) in respect of which the retail sale price has been declared; and

(iii) 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.”.

Deputy Secretary to the Government of India

F.No. 356/12/2003-TRU 

Footnote.- The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 127 (E), dated the 1stMarch, 2002 and was last amended vide notification No. 45 /2003-Central Excise, dated the 14th May, 2003 (G.S.R. No.409 (E), dated the 14th May,

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