News Flash
  • Observation of Swachhta Pakhwada in the Department Of Revenue from 15/10/18 to 31/10/18.Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017.Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Half-Day workshop on deputation for IRS (C & CE) Officers of 2004-2009 batches on 19.07.2018 Through Video Conferencing.Click here For URL addresse Click here
  • Inputs on Cadre Restructuring 2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Instructions regarding Ban on use of single-use plastic items in Government Offices
  • Call for nomination for two (2) days Train the Trainers (ToT) Workshop on Green Customs on 23- 24 July, 2018Click here
  • Two Days Training Workshop on 3-Is (Intelligence, Information & Investigation) for Group A officers of CBIC, on 26th & 27th July, 2018, at NACIN, FaridabadClick here
  • Draft proposals for amending GST Laws is published on https://www.mygov.in/group-issue/stakeholder-consultation-proposed-changes-gst-laws/ for comments of the stakeholders till 15.07.2018.
  • The MPR for Refund granted to UIN entities (GST-GST-1) has been hosted on DDM website. GST Commissionerates are required to upload the Refund granted to UIN entities data from Jun, 2018 onwards
  • Chairman CBIC's newsletter dated 07.07.2018Click here
  • Instructions regarding payment of salary to officers in Directorates on loan basis Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 13.03.2018 to 16.03.2018 declared. Nodal Officers may download marks-sheet from their dashboard under www.nacenkanpur.gov.in alongwith forwarding letter.
  • One Day Training Programme on “Prevention of Money Laundering and Commercial Frauds” for Group ‘A’ officers of CBIC, on 20th July, 2018 .Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
View all

31st March, 2000

Notification No. 28/2000-Central Excise (N.T.)

        In exercise of the powers conferred by rule 57AK of the Central Excise Rules, 1944, the Central Government, hereby declares the following inputs (hereinafter referred to as the "declared inputs") and final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), namely:-

 

S.No.  Inputs  Final products
(1) Goods falling within heading No. 51.05, 51.06, 51.07, 52.05, 52.06, 53.06, 53.07, 53.08, 54.02, 54.03, 54.04, 54.05, 55.01, 55.02, 55.03, 55.04, 55.05, 55.06, 55.07, 55.09,55.10,56.04, 56.05 or 56.06 of the said First Schedule.

The following goods manufactured by a composite mill, namely:-

(i) Processed fabrics falling under Chapters 52 (except sub-heading Nos. 5207.10, 5208.10 and 5209.10), 54 (except sub-heading Nos. 5406.10 and 5407.10) or 55 (except sub-heading Nos. 5511.10, 5512.10,5513.10 and 5514.10); or

(ii) Fabrics of cotton or man-made fibres, whether or not processed, falling under heading Nos. 58.01, 58.02, 58.06 (except sub-heading No. 5806.20), 60.01, 60.02 (except sub-heading No. 6002.10) of the said First Schedule.

(2)

(i) Goods falling within heading No. 51.05, 51.06, 51.07, 52.05, 52.06, 53.06, 53.07, 53.08, 54.02, 54.03, 54.04, 54.05,55,01, 55.02, 55.03, 55.04, 55.05, 55.06, 55.07, 55.09, 55.10, 56.04, 56.05 or 56.06 of the said First Schedule;

(ii) Dyes, chemicals, consumables, packaging materials falling within the said First Schedule.

The following goods manufactured by a manufacturer other than a composite mill, namely:-

(i) Processed fabrics falling under Chapters 52 (except sub-heading nos. 5207.10, 5208.10 and 5209.10), 54 (except sub-heading Nos. 5406.10 and 5407.10) or 55 (except sub-heading Nos. 5511.10, 5512.10, 5513.10 and 5514.10); or

(ii) Fabrics of cotton or man-made fibres, whether or not processed, falling under heading Nos. 58.01, 58.02, 58.06 (except sub-heading No. 5806.20), 60.01, 60.02 (except sub-heading No. 6002.10) of the said First Schedule.

(3) Goods falling within heading Nos. 52.05 or 52.06 of the said First Schedule

The following goods manufactured by a manufacturer other than a composite mill, namely:-

(a) Gauze falling under heading No. 58.03 of the said First Schedule;

(b) Book binding cloth falling under sub-heading No. 5901.10 of the said First Schedule.

2. The Central Government further declares that -

(i) the duty of excise under the Central Excise Act, 1944 (1 of 1944);

(ii) the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975); or

(iii) the additional duty of excise under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978),

(hereinafter referred to as the declared duty) shall be deemed to have been paid on the declared inputs and the same,-

(i) in case of a composite mill, shall be equivalent to the amount calculated at the rate of -

(a) 40 per cent. of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) read with any notification for the time being in force, on the final products of cotton (not containing any other-textile material) declared herein;

(b) 50 per cent. of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), read with any notification for the time being in force, on the final products other than those specified in sub-clause (a),

(ii) in case of a manufacturer other than a composite mill, shall be equivalent to the amount calculated at the rate of -

(a) 50 per cent. of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) read with any notification for the time being in force, on the final products of cotton (not containing any other textile material) declared herein;

(b) 60per cent of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), read with any notification for the time being in force, on the final products other than those specified in sub-clause (a), and credit of the declared duty so deemd to have been paid shall be allowed to the manufacturer of the final products, without production of documents evidencing payment of duty on the said inputs, at the time of clearance of the said final products.

3. The credit of declared duty allowed in respect of the said inputs shall be utilized only towards payment of duty of excise leviable under the said Central Excise Act, on the said final products:

Provided that the credit of declared duty in respect of the inputs used in the final products cleared for export under bond shall be allowed to be utilized towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and, where for any reason, such adjustment is not possible, by refund to the manufacturer subject to such safeguards, conditions and limitations as may be specified by the Central Government in the Official Gazette:

Provided further that no such refund of declared duty shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties (Drawback) Rules, 1971 or claims rebate of duty under rule 12 of the Central Excise Rules, 1944, in respect of such duty.

4. The provisions of this notification shall not apply to a manufacturer (other than a composite mill) who avails any credit, under rule 57AB of the Central Excise Rules, 1944, in respect of the said inputs and the said inputs are used in the manufacture of the said final products.

5. In respect of a composite mil, the provisions of this notification shall apply only to processed fabrics manufactured from unprocessed fabrics not woven in the same composite mill.

6. Where the final products have been removed clandestinely without payment of duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), or as the case may be, the additional duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), at the time of clearance of such final products, nothing contained in this notification shall apply in respect of such final products even if the duty of excise leviable on such final products is paid after such removal.

7. The provisions of this notification shall not apply to final products on which duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), or as the case may be, the additional duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), has not been levied or paid or has been short-levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any provisions of the Central Excise Act or of the rules made thereunder with intent to evade payment of duty.

8. Notwithstanding anything contained in this notification, the declared duty in respect of the declared inputs shall be deemed to have been paid and the credit of the declared duty shall be allowed for an amount calculated at the rate of

(a) 50 per cent. of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944) read with any notification for the time being in force, on the final products of cotton (not containing any other textile material) declared herein;

(b) 60 per cent of the duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), read with any notification for the time being in force, on the final products other than those specified in sub-clause (a),

at the time of clearance of- 

(i) final products lying in stock in the processing factory of a multi-locational composite mill as on the 2nd day of June, 1998; or. (ii) final products, manufactured from unprocessed, or semi-processed fabrics lying in stock in the processing factory of a multi-locational composite mill as on the 2nd day of June, 1998:

Provided that no credit under this paragraph shall be taken where the processing factory of the said multi-locational composite mill has taken credit in respect of the said inputs under any other rule or notification.

9. The provisions of this notification shall not apply to an independent processor, i.e., "a manufacturer who is engaged primarily in the processing of fabrics with the aid of power and who also has the facility in his factory (including plant and equipment) for carrying out heat-setting or drying, with the aid of power or steam in a hot-air stenter and who has no proprietory interest in any factory primarily and substantially engaged in the spinning of yarn or weaving or knitting of fabrics, on or after the 10th December, 1998, in respect of final products falling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 or 55.14, or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20, 6002.30, 6002.43 or 6002.93, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

10. This notification shall come into effect on and from the 1st day of April, 2000.

Explanation I.- It is clarified that even if the declared inputs are used directly by a manufacturer of final products the credit of the declared duty shall, notwithstanding the actual amount of duty paid on such declared inputs, be deemed to be equivalent to the amount specified in this notification and the credit of the declared duty shall be allowed to such manufacturer. 

Explanation II. - For the purposes of this notification, "composite mill" means a manufacturer who is engaged in the processing of fabrics with the aid of power along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory and includes a multi-locational composite mill, that is to say, a public limited company which is engaged in the processing of fabrics with the aid of power along with the spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories owned by the same public limited company.

Explanation III.- For removal of doubts, it is clarified that the provisions of this notification shall not apply where processed fabric itself is used as an input for further processing.

Explanation IV.- For the removal of doubts, it is clarified that the provisions of paragraph 4 shall not apply to a manufacturer who avails of any credit, under rule 57AB of the Central Excise Rules, 1944, in respect of the declared inputs where the said declared inputs are used in manufacture of final products other than the said final products.

(Sanjeev  Sachdeva)
Deputy Secretary to the Government of India

F.No. B4/4/2000-TRU

(Notification No. . 28/2000-Central Excise (N.T.), dated 31-3-2000, as amended by Section 144(1) of the Finance Act, 2002)