NTF. NO. 01/2008-CE, DT. 18/01/2008
- Document type
- Notification
- Reference no.
- J
- Dated
- Category
- Tariff
Govt does a volte face on central excise exemption to Himachal, Uttranchal : No exemption to peripheral activities like packing, repacking, labelling & relabelling
Govt does a volte face on central excise exemption to Himachal, Uttranchal : No exemption to peripheral activities like packing, repacking, labelling & relabelling
| S. No. | Notification No. and date | Amendments |
| (1) | (2) | (3) |
| 1. | Notification No. 49/2003-C.E., vide number G.S.R. 471(E), dated the 10th June, 2003 | In the said notification,- (i) for the word Uttranchal, at both the places where it occurs, the word Uttarakhand shall be substituted; (ii) after paragraph (3), the following paragraph shall be inserted, namely :- 4. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Uttarakhand or Himachal Pradesh.; |
| 2. | Notification No. 50/2003-C.E., vide number G.S.R. 472(E), dated the 10th June, 2003 | In the said notification,- (i) for the word Uttranchal, at both the places where it occurs, the word Uttarakhand shall be substituted; (ii) after paragraph (3), the following paragraph shall be inserted, namely :- 4. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Uttarakhand or Himachal Pradesh." |
F.No.354/122/2002-TRU(Pt-I)
(G. G. Pai)
Under Secretary to the Government of India
(1) The principal notification No. 49/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), vide number G.S.R. 471(E), dated the 10th June, 2003 and was last amended by notification No. 48/2006-C.E., dated the 30th December, 2006 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 804(E), dated the 30th December,2006.
(2) The principal notification No. 50/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 472(E), dated the 10th June, 2003 and was last amended by notification No. 48/2006-C.E., dated the 30th December, 2006 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 804 (E), dated the 30th December, 2006.