Regularisation
of Duty not Paid
[Central
Excise Notification No. 24 (N.T) dated 21st October 2009]
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, manufactured by a unit availing benefit of
Notification number given in column (4) of the table below, affixing the brand
name or trade name of another person who was not eligible for the grant of
exemption under the said notification 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
|
|||
|
SNo. |
Description |
Period |
Notification number. |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Packing materials, namely, printed cartons of
paper or paper board, metal containers, high density polyethylene woven
sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal
labels. |
1st October, 1987 to 31st August, 2008 |
(i)Notification No.175/86-CE,
dated 1.3.1986 (ii)Notification No.1/93-CE, dated 28.2.1993 (iii)Notification No.16/97-CE, dated 1.4.1997 (iv)Notification No.38/97- CE, dated 27.6.97 (v)Notification No.8/98-CE, dated 2.6.1998 (vi)Notification No.9/98-CE, dated 2.6.1998 (vii)Notification No.8/99-CE, dated 28.2.1999 (viii)Notification No.9/99-CE, dated 8.2.1999 (ix)Notification No.8/2000-CE, dated .3.2000 (x)Notification No.9/2000-CE, dated 1.3.2000 (xi)Notification No.8/2001-CE, dated 1.3.2001 (xii)Notification No.9/2001-CE, dated 1.3.2001 (xiii)Notification No.8/2002-CE, dated .3.2002 (xiv)Notification No.9/2002-CE, dated 1.3.2002 (xv)Notification No.8/2003-CE, dated 1.3.2003
till issue of amending Notification No.47/2008-CE, dated 1.9.2008 (xvi)Notification No.9/2003-CE, dated 1.3.2003
(Rescinded vide Notification No.11/2005- CE, dated 1.3.2005) |
|
2 |
Plastic bags |
1st October, 1987 to 10th February 2009 |
(i)Notification
No.175/86-CE, dated 1.3.1986 (ii)Notification No.1/93-CE, dated 28.2.1993 (iii))Notification No.16/97-CE, dated 1.4.1997 (iv)Notification No.38/97-CE, dated 27.6.97 (v)Notification No.8/98-CE, dated 2.6.1998 (vi)Notification No.9/98-CE, dated 2.6.1998 (vii)Notification No.8/99-CE, dated 28.2.1999 (viii)Notification No.9/99-CE, dated 28.2.1999 (ix)Notification No.8/2000-CE, dated 1.3.2000 (x)Notification No.9/2000- CE, dated 1.3.2000 (xi)Notification No.8/2001-CE, dated 1.3.2001 (xii)Notification No.9/2001-CE, dated 1.3.2001 (xiii)Notification No.8/2002- CE, dated 1.3.2002 (xiv)Notification No.9/2002-CE, dated 1.3.2002 (xv)Notification No.8/2003-CE, dated 1.3.2003
till issue of amending Notification No.2/2009-CE, dated 11.2.2009 (xvi) Notification No.9/2003-CE, dated 1.3.2003 (Rescinded vide Notification No.11/2005 CE, dated
1.3.2005) |
|
3. |
Printed laminated rolls |
1st October, 1987 to 6th July, 2009 |
(i) Notification
No.175/86- CE, dated 1.3.1986 (ii)Notification No.1/93-CE, dated 28.2.1993 (iii)Notification No.16/97-CE, dated 1.8.1997 (iv)Notification No.38/97-CE, dated 27.6.97 (v)Notification No.8/98-CE, dated 2.6.1998 (vi)Notification No.9/98-CE, dated 2.6.1998 (vii)Notification No.8/99-CE, dated 28.2.1999 (viii)Notification No.9/99-CE, dated 28.2.1999 (ix)Notification No.8/2000-CE, dated 1.3.2000 (x)Notification No.9/2000-CE, dated 1.3.2000 (xi)Notification No.8/2001-CE, dated 1.3.2001 (xii)Notification No.9/2001-CE, dated 1.3.2001 (xiii)Notification No.8/2002-CE, dated 1.3.2002 (xiv)Notification No.9/2002-CE, dated 1.3.2002 (xv)Notification No.8/2003-CE, dated 1.3.2003
till issue of amending Notification No 9/2009-CE, dated 7.7.2009 (xvi)Notification No.9/2003-CE, dated 1.3.2003 (Rescinded vide Notification No.11/2005 CE, dated
1.3.2005) |
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 the specified goods with a brand name or a trade name of another
person who is not eligible for grant of exemption under the relevant
notification, 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 notification numbers given in
column (4) of the table above.
[F.No.115/1/2009-CX-3]