Excise clarification f.no. 267/59/2002-cx dated 3-12-2002

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Suyog (Querist)
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26 January 2012 Hi,

I am trying to retrieve the captioned letter number under Central Excise issued by CBEC but unfortunately not been able to obtain it. Can anybody help me. I need to refer it for one of the cases before Tribunal.

CMA Ashutosh Kumar Gupta

CMA Ashutosh Kumar Gupta (Expert)
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31 January 2012 10th December, 2002.

Notification No. 59/ 2002-Central Excise

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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue) vide number 52/2000-Central Excise, dated the 19th October, 2000, namely,-

In the said notification, for paragraph 4, the following paragraph shall be substituted, namely,-

“ 4. Notwithstanding anything contained in this notification, the said unit engaged in trading shall be allowed to clear the said goods in the Domestic Tariff Area on payment of applicable duty subject to achievement of Net Foreign exchange Earning cumulatively:

Provided that no duty shall be levied on the said goods if such clearance is against Advance License or special duty free entitlement as per the provision of Export and Import Policy or to other Special Economic Zone or Export Oriented Undertaking or Export Processing Zone or Electronic Hardware Technology Park or Software Technology Park units.”.

Vijay Mohan Jain
Under Secretary to the Government of India

F.No.305/01/2002-FTT

Note: The principal notification No. 52/2000-Central Excise, dated the 19th October, 2000, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide GSR 803(E), dated the 19th October, 2000, and was last amended by notification No. 38/2002-Central Excise, dated the 13th August, 2002, (vide GSR 560(E) dated the 13th August, 2002).

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