In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfie d that it is necessary in the public interest so to do, hereby makes the followi ng further amendment in the notification of the Government of India in the Minis try of Finance (Department of Revenue), No. 6/2000-Central Excise, dated the 1st March, 2000, namely:-
In the said notification, (i) in the Table,- (a) after S. No. 1 and the entries relating thereto, the following shall be inse rted, namely:- (1) (2) (3) (4) (5) (6) 1A. 1103.00 Tapioca Starch Nil - -
(b) after S No. 3 and the entries relating thereto, the following shall be inse rted, namely:-
3A 1301.10 Compounded Asafoetida, commonly known as 'heeng' Nil
(c) after S.No.5 and the entries relating thereto, the following shall be insert ed, namely:-
5A 1905.11 Biscuits put up in retail packs of weight not exceeding 100 gms. and the retail sale price of each such pack not exceeding Rupees Five Explanation.- For the purposes of this entry, "retail sale price" means the maximum price at which the excisable goods in pack aged form may be sold to the ultimate consumer and includes all taxes local or o therwise, freight, transport charges, commission payable to dealers, and all cha rges towards advertisements, delivery, packing, forwarding and the like, as the case may be, and me price is the sole consideration for such sale. Fifty per cent of the duty of excise specified in the First Schedule - -
(d) after S. No.36 and the entries relating thereto, the following shall be inse rted, namely:-
36A 28 or 38 Silicon, in all forms
Nil
(e) after S.No.47 and the entries relating thereto the following shall be insert ed, namely:-
47A 30 Intravenous fluids
Nil
(ii) in the Annexure, against Condition No. 15, - (a) in sub-Condition (1), in clause (b), for the words and figures "not exce eding 2500 Metric Tonnes", the words and figures "not exceeding 3500 Metric Tonn es" shall be substituted; and (b) after sub-Condition (1), the following shall be inserted, namely:- "Explanation.- For removal of doubts it is clarified that if a manufacturer has already cleared, during the period beginning with the 1st day of April, 2000 and ending with 3rd day of May, 2000 any quantity in excess of 2500 Metric Tonn es but not exceeding 3500 Metric Tonnes, no refund of duty shall be granted on s uch clearance."; and (iii) in LIST 1, after item (21), the following item shall be inserted, namely:- "(22) E-MAL (Alpha-beta Arteether).". (Prashant Kumar Sinha) Under Secretary to me Government of India F.No.B-3/1/2000-TRU Note:- The principal notification was published in the Gazette of India, Extraor dinary, vide notification No. 6/2000-Central Excise, dated the 1st March, 2000 [ G.S.R.184 (E), dated the 1st March, 2000] and was last amended by notification N o. 29/2000-Central Excise, dated the 31st March, 2000 [G.S.R. 289(E), dated the 31st March, 2000].
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