EXEMPTIONS FROM REGISTRATION
Authority. — Notification No. 14/92-C.E. (N.T.), dated 14-5-1992
as amended by Notifications No. 26/92-C.E. (N.T.), dated 9-10-1992 and No.
26/95-C.E. (N.T.), dated 6-6-1995.
[2] Exemption from registration to persons engaged in processing of
cotton fabrics without the aid of power or steam. — In exercise of the
powers conferred by sub-rule (2) of rule 174 of the Central Excise Rules, 1944,
the Central Board of Excise and Customs, being satisfied that it is necessary
and expedient in the public interest so to do, hereby exempts from the operation
of rule 174 of the said rules, persons engaged in processing cotton fabrics
without the aid of power or steam falling within Chapter 52 of the Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986), and exempted from the whole of
the duty of excise leviable thereon in terms of any notification issued by the
Central Government under rule 8 of the said rules or sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944), as the case may be :
Provided that the exemption contained in this notification shall not apply if
the aggregate quantity of the said goods cleared -
- by a manufacturer from one or more factories, or
- from any factory by one or more manufacturers,
for home consumption, either had exceeded during the preceding financial year
or exceeds during the current financial year, the exemption limit specified in
the relevant notification as in force during the current financial year and
issued under rule 8 of the said rules or sub-section (1) of Section 5A of the
Central Excise Act, 1944 (1 of 1944), as the case may be :
Provided further that the manufacturer makes a declaration and gives an
undertaking as specified in the Form annexed hereto while claiming exemption for
the first time under this notification and thereafter before the 15th day of
April of each financial year. FORMTo
The Superintendent,
Central Excise,
.................
I / We .....................declare that to the best of my/our knowledge and
belief the information furnished in the Schedule below is true and complete.
I / We undertake to apply for a Central Excise registration in the proper form
as soon as the quantity of the goods, mentioned in the said Schedule cleared in
a financial year, reaches the exemption limit.
I / We undertake to maintain such records and follow such procedure as may be
prescribed by the Commissioner in relation to the exempted goods.
I / We also undertake to intimate any change in the information furnished in the
said Schedule. SCHEDULE
- Name(s) and address(es) of the proprietors)/all partners/directors of
the company owning the factory.
- Name and address of the factory.
- Names and addresses of other factories/manufacturers (producing such
goods) in whom the manufacturer claiming the exemption has proprietary
interest.
- Full description of the goods (item-wise) manufactured by the factory.
- Quantity of the goods (estimated) cleared during the preceding financial
year.
- Quantity of the goods estimated to be cleared in the current financial
year.
- Heading No. or sub-heading No. of the Schedule to the Central Excise
Tariff Act, 1985, under which the goods are classifiable.
-
- Reference to the notification issued under rule 8 of the
Central Excise Rules, 1944 or section 5A of the Central Excise Act, 1944
(1 of 1944) (under which the goods are exempted from the whole of the
duty of excise leviable thereon).
- Basis of exemption of the said notification.
- Process of manufacture.
(Signature of the applicant)
Note. - Portion of the Form/Schedule that is not relevant to a
particular manufacturer may be deleted.