News Flash
  • Important information for the field click here
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick 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)