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Notification

NTF. NO. 35/2005-CE, DT. 29/11/2005

Document type
Notification
Reference no.
G
Dated
Category
Tariff

Govt at last notifies excise duty refund scheme for cement & steel used in construction of houses for tsunami victims

NTF. NO. 35/2005-CE, DT. 29/11/2005

Govt at last notifies excise duty refund scheme for cement & steel used in construction of houses for tsunami victims

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 91 and section 93 of the Finance (No.2) Act, 2004 (23 of 2004). the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.32/2005- CENTRAL EXCISE, dated the 17th August, 2005, number G.S.R. 537(E), dated the 17th August, 2005, namely:-

In the said notification, in para 3,-

(i) for clause (c), the following clauses shall be substituted, namely:-

“(c) The approved construction agency shall file a claim for refund of the said duties paid on the said goods procured and utilised in construction of such houses by it along with a self certified consumption certificate of the said goods to the jurisdictional excise officer, on a quarterly basis, within sixty days from the end of the relevant quarter and such period may be extended by the jurisdictional excise officer by another sixty days;

(ca) The approved construction agency, on completion of such houses, shall submit a completion certificate from the District Collector along with consolidated consumption certificate covering all the earlier refund claims, duly certified by a Chartered Engineer and countersigned by the concerned District Collector or Sub-Divisional Magistrate, to the jurisdictional excise officer:”;

(ii) for clause (d), the following clause shall be substituted, namely:-

“(d) The jurisdictional excise officer shall, after satisfying himself that the said goods have been used for the specified purposes, and on production of documentary evidence about the duty paid on the said goods, and the completion certificate and the consolidated consumption certificate as specified in clause (ca) above, by the approved construction agency, sanction the refund claim, at the rate of 6% of the cost of construction of such house or houses, as the case may be, subject to a maximum of Rs.9000 per house constructed; and”

F.No.341/2/2005-TRU

(Ajay)
Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 537(E), dated the 17th August, 2005.

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