Regularisation for Excise Duty
Not Paid on Foreign Brand Name or Trade Name
[Central Excise
Notification No. 10 (Non Tariff) dated 2nd
August 2013]
Whereas the Central
Government is satisfied that a practice was generally prevalent regarding levy of
duty of excise (including non-levy thereof) under section 3 of the Central
Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on
goods of description given in column (2) of the table below (hereinafter referred to as such goods), manufactured
by a unit availing benefit of Notification number 8/2003-Central Excise dated
the 1st March, 2003 (hereinafter referred to as said notification),
affixing the brand name or trade name of another person and that such goods
were liable to duty of excise which was not being levied under section 3 of the
said Act according to the said practice during the period as specified in
column (3) of the said table, namely:-
|
Table |
||
|
S.No. |
Description |
Period |
|
(1) |
(2) |
(3) |
|
1 |
Plastic containers and plastic bottles meant for
use as packing material by the person whose brand name such goods bear. |
|
|
2. |
All packing material (other than printed cartons of
paper or paper board, metal containers, high density polyethylene woven
sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal
labels, plastic bags, printed laminated rolls and those covered by S.No. 1 above) meant for use as packing material by or on
behalf of the person whose brand name they bear. |
|
2. Now, therefore, in exercise of
the powers conferred by section 11C of the said Act, the Central Government hereby
directs that the whole of duty of excise leviable
under the said Act on such goods manufactured by a unit, where the manufacturer
has affixed such goods with brand name or a trade name of another person and
has not paid the excise duty leviable thereon on the
reasonable belief that he was entitled to the benefit of said notification, but
for the said practice, shall not be required to be paid for the period as
specified in column (3) of the said table in accordance with the said practice.
Explanation: ‘Brand name’
or ‘Trade name’ means ‘Brand name’ or ‘Trade name’ as defined in the said
notification.
[F.No. 115/01/2010-CX-3]