Notification 6 / 2002- Central Excise

 

Notification  

 New Delhi, dated the 1st March, 2002

No.6 / 2002-Central Excise    

10 Phalguna, 1922 (Saka)

     

G.S.R. (E).- 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 exempts excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, -
(a)

from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and
(b)

from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, 
       

subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table: 

Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S.Nos. 65, 66, 67 and 68 of the said Table on or after the 1st day of April, 2002:

Provided further that nothing contained in this notification shall apply to the goods specified against S. Nos. 193, 195, 199 and 200 of the said Table on or after the 1st day of March, 2005.

Explanation.- For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified:-

 

S.No.

Chapter or Heading No. or Sub Heading No.

Description of Goods

Rate under the first schedule

Rate under the second schedule

Condition No.

1

2

 3

4

5

6

85

48

Paper splints for matches, whether or not waxed; Asphaltic roofing sheets

Nil

-

-

86

48

Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. 

Nil

-

14

87

48.02

(a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press, Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony

(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping.

 

Nil

 

-

 

-

88

48.20

 Notebooks and exercise books 

Nil

-

-

 

Condition No

Condition
14

(1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, upto first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes.

(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2001- Central Excise, dated the 1 st March, 2001 published in the Gazette of India vide number G.S.R. 133(E), dated the 1 st March, 2001, 9/2001- Central Excise, dated the 1 st March 2001, published in the Gazette of India vide number G.S.R.134 (E), dated the 1 st March, 2001, published in the Gazette of India vide 8/2002- Central Excise, dated the 1 st March, 2002 and 9/2002- Central Excise, dated the 1 st March 2002.

Explanation.- For removal of doubts, it is hereby clarified that the first clearances of an aggregate quantity not exceeding 3500 metric tonnes shall not include clearances of any paper and paperboard or articles made there from which attract nil rate of duty or are exempt from the whole of excise duty under any other notification.

[F.No 334 / 1 / 2002 -TRU]
(T. R. Rustagi ) 
Joint Secretary to the Government of India