[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 15 / 2013-Central Excise
New Delhi, dated the April 18, 2013
G.S.R. 252 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of
section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of
1978), the Central Government, on being satisfied that it is necessary in the public interest so
to do, hereby makes the following amendments in each of the notifications of the
Government of India in the Ministry of Finance (Department of Revenue) specified in column
(2) of the Table below, which shall be amended or further amended, as the case may be, in
the manner as specified in the corresponding entry in column (3) of the said Table, namely :-
Table
Sl. No. Notification number and date Amendments
(1) (2) (3)
1. 34/2006-Central Excise dated the In the said notification,
14th June, 2006 [Vide number (1) in opening paragraph, -
G.S.R. 365 (E), dated the 14th
June, 2006] (a) for sub paragraphs (i) and (ii), following sub-
paragraphs shall be substituted, namely:-
"(i) in the case of hotel or stand alone restaurant,
capital goods including spares, office equipment,
professional equipment, office furniture and
consumables, related to its service sector business
and food items and alcoholic beverages but
excluding other products classifiable in Chapters 1
to 24 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) and items not permitted to
be imported in terms of Appendix 37B of the Hand
Book of Procedure, volume I;
(ii) in the case of service provider other than hotel
or stand alone restaurant, capital goods including
spares, office equipment, professional equipment,
office furniture and consumables, related to its
service sector business, but excluding the items
not permitted to be imported in terms of Appendix
37B of the Hand Book of Procedure, volume I;
(iii) in the case of service provider who is also
engaged in manufacturing activity, capital goods
including spares related to its manufacturing sector
business, but excluding the items not permitted to
be imported in terms of Appendix 37B of the Hand
Book of Procedure, volume I,";
(b) after condition (i), the following condition shall be
inserted, namely:-
"(ia) that in the case of capital goods including
spares covered at sub-paragraph (iii) above, the
manufacturing sector business of the service
provider has been endorsed by the Regional
Authority on the said scrip during the period of
validity of the said scrip and upon such
endorsement, the validity of the said scrip remains
unchanged." ;
(c) in the proviso to condition (ii), for the words "that
transfer", the words, brackets and letters "that,
except in case of goods covered at sub-paragraph
(iii) above, transfer" shall be substituted;
(d) after condition (ii), the following condition shall be
inserted, namely:-
"(iia) that the capital goods including spares
covered at sub-paragraph (iii) above shall be
subject to actual user condition and the person
procuring the goods, at the time of clearance of the
said goods, shall furnish an undertaking to this
effect to the Deputy Commissioner of Central
Excise or Assistant Commissioner of Central
Excise, as the case may be, that in case of non
compliance of the said condition, he shall pay on
demand an amount equal to the duty leviable, but
for the exemption contained herein together with
interest at the rate of fifteen percent per annum
from the date of clearance of the said materials.";
(e) after condition (iii) and above "Explanation", the
following paragraph shall be inserted, namely:-
"2. Exemption under this notification shall not be
available for clearance of vehicles even if such
vehicles are freely importable under the Foreign
Trade Policy. However, the vehicles which are in
the nature of professional equipment (and are not
personal vehicles) for use by the service provider
in his regular service business shall be
permitted. For this purpose, motor cars, sports
utility vehicles and all purpose vehicles for the
service provider hotels, travel agents, tour
operators or tour transport operators and
companies owning/operating golf resorts shall not
be regarded as personal vehicles subject to the
condition that the jurisdictional central excise
authority endorses the invoice at the time of
clearance specifying that the vehicle shall be
registered as vehicle for "tourist purpose only" and
the vehicle is so registered and a copy of the
registration certificate to that effect is submitted to
the concerned jurisdictional central excise
authority as a confirmation of clearance of vehicle
within six months from the date of clearance and
the said vehicle is used for tourist purpose only.".
2. 31/2012-Central Excise dated the In the said notification, in paragraph 2, in condition (d),
9th July, 2012 [Vide number after second proviso, the following proviso shall be
G.S.R. 543(E), dated the 9th July, inserted, namely:-
2012]
"Provided also that the said scrip shall be
transferable by the status holder, to whom it was
issued, to its supporting manufacturer, who is
neither a status holder nor has a unit (the term unit
shall not include developer) in a Park recognised by
the Ministry of Food Processing Industries, if such
transfer is endorsed by the Regional Authority
during the period of validity of the said scrip and
upon such endorsement, the validity of the said
scrip remains unchanged."
3. 33/2012-Central Excise dated the In the said notification, in paragraph 2, in condition (d),-
[ 9th July, 2012 [Vide number
F G.S.R. 545(E), dated the 9th July, (a) after first proviso, the following proviso shall be
. 2012] inserted, namely:-
N
o "Provided further that the transfer of the said scrip
. shall be allowed within the group company as
6 defined in para 9.28 of the Foreign Trade Policy, if
0 the said group company is a manufacturer and such
5 transfer is endorsed by the Regional Authority during
/ the period of validity of the said scrip, mentioning the
1 sectors for which the transferee has manufacturing
0 facility and for which the transfer is granted.";
/
2 (b) In the existing second proviso, for the words
0 "Provided further that upon", the words "Provided also
that upon" shall be substituted.
[
F
.No. 605/10/2013-DBK]
(Rajiv Talwar)
Joint Secretary to the Government of India
Note:
(i) The principal notification number 34/2006-Central Excise dated the 14th June, 2006 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.365(E), dated the
14th June, 2006 and was last amended by notification no. 41/2006-Central Excise dated the 13th October,
2006 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
638 (E), dated the 13th October, 2006.
(ii) The principal notification number 31/2012-Central Excise dated the 9th July, 2012 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 543 (E), dated the
9th July, 2012.
(ii) The principal notification number 33/2012-Central Excise dated the 9th July, 2012 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 545 (E), dated the
9th July, 2012.
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