| 1. |
22/2003- Central Excise, dated the 31st March, 2003, G.S.R. 265 (E),
dated the 31st March, 2003. |
In the said notification,-
(1) in the condition (4) of opening paragraph, in clause (a), for
sub-clause (ii), the following sub-clause shall be substituted, namely:-
“(ii) in the case of goods other than capital goods, such goods as are
not proved to the satisfaction of the said officer to have been used in
connection with the production or packaging of goods in accordance with
SION for export out of India or cleared for home consumption within a
period of three years from the date of procurement thereof or within
such extended period as the said officer may, on being satisfied that
there is sufficient cause for not using them as above within the said
period, allow:
Provided that-
(a) where no SION norms have been notified, the generation of waste,
scrap and remnants upto 2% of quantity of the inputs procured shall be
allowed;
(b) where additional items other than those given in the SION are
required as inputs or where the user industry considers the existing
SION as inadequate or where generation of waste, scrap and remnants is
beyond 2% of the inputs procured, use of such goods shall be allowed on
the basis of self-declared norms till such norms are fixed on ad hoc
basis by the jurisdictional Development Commissioner within a period of
three months from the date of self declared norms and the unit
undertakes to adjust the self-declared/ ad hoc norms in accordance with
norms as finally fixed by the Board of Approval with six months of
fixation of ad hoc norms;”;
(2) the condition (6) of opening paragraph and entries relating thereto
shall be omitted;
(3) in the paragraph 6,-
(i) for the words “article in an user industry and such articles”, the
words “article or services in an user industry and such articles or
services” shall be substituted;
(ii) for the words “appropriate duty”, the words “applicable duty” shall
be substituted;
(4) in the Explanation occurring after paragraph 13,-
(a) for serial number (x) and entry relating thereto, the following
serial number and entry shall be substituted, namely:-
“(x) “Status holder” means importer recognized as Export House (EH),
Star Export House (SEH), Trading House (TH), Star Trading House (STH)
and Premier Trading House (PTH) in terms of Paragraph 3.5.2 of the
Foreign Trade Policy.”;
(b) after serial number (xi) and entry relating thereto, the following
serial number and entry shall be inserted, namely:-
“(xii) “SION” means Standard Input Output Norms notified by Director
General of Foreign Trade in Handbook of Procedures, Vol. 2,
2004-09/approved by Board of Approval.”. |
| 2. |
23/2003- Central Excise, dated the 31st March, 2003, G.S.R. 266 (E),
dated the 31st March, 2003. |
In the said notification, for the Explanation II occurring after
paragraph 3, the following Explanation shall be substituted, namely:-
“Explanation II. - For the purposes of this notification, following
supplies shall be treated as imported goods:
(i) goods received from any export oriented undertaking or Software
Technology Park unit or Electronic Hardware Technology Park unit, as the
case may be;
(ii) goods received from Domestic Tariff Area under benefits of deemed
exports under Paragraph 8.3 (a) and (b) of the Foreign Trade Policy.”. |