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10/2013 - CE (N.T.) dt.02-08-2013 Regarding exemption of Excise duty leviable on the specified goods affixed with brand name or trade name of another person
[TO BE PUBLISHED IN GAZETTE OF INDIA, New Delhi, the 02 August, 2013 G.S.R. (E) – Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of description given in column (2) of the table below (hereinafter referred to as such goods), manufactured by a unit availing benefit of Notification number 8/2003-Central Excise dated the 1st March, 2003 (hereinafter referred to as said notification), affixing the brand name or trade name of another person and that such goods were liable to duty of excise which was not being levied under section 3 of the said Act according to the said practice during the period as specified in column (3) of the said table, namely:- TABLE
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of duty of excise leviable under the said Act on such goods manufactured by a unit, where the manufacturer has affixed such goods with brand name or a trade name of another person and has not paid the excise duty leviable thereon on the reasonable belief that he was entitled to the benefit of said notification, but for the said practice, shall not be required to be paid for the period as specified in column (3) of the said table in accordance with the said practice. Explanation: ‘Brand name’ or ‘Trade name’ means ‘Brand name’ or ‘Trade name’ as defined in the said notification. [F.No. 115/01/2010-CX-3] (PankajJain) |
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