#central excise act

For those who missed this: Repost http://corporatelawreporter.com/2013/08/10/central-excise-circular-on-exemption-of-duty-on-specified-goods-affixed-with-brandtrade-name-of-another-person/

Central Excise circular on exemption of duty on specified goods affixed with brand/trade name of another person

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY,

PART –II, SECTION3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

Notification No. 10/2013 – Central Excise (N.T.)

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

S.No.

Description

Period

(1)

(2)

(3)

1 Plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear. 16th June 2003 to 26thFebruary 2010. 2. All packing material (other than printed cartons of paper or paper board, metal containers, high density polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels, plastic bags, printed laminated rolls and those covered by S. No. 1 above) meant for use as packing material by or on behalf of the person whose brand name they bear. 16th June 2003 to 28thApril 2010.

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]

(Pankaj Jain)

For those who missed this: Repost http://corporatelawreporter.com/2013/07/31/central-excise-exemptions-to-scheduled-formulations-as-defined-under-the-drugs-price-control-order-dpco-2013/

Central Excise exemptions to scheduled formulations as defined under the Drugs Price Control Order (DPCO), 2013

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,

PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No.22 /2013-Central Excise

New Delhi, the 29th July, 2013

G.S.R.   (E).- In exercise of the powers conferred by sub-section (1) of section 5A of theCentral Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the scheduled formulations as defined under the Drugs Price Control Order (DPCO), 2013 published vide S.O. 1221 (E) dated the 15th May, 2013, falling under Chapter 30 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and which are subjected to re-printing, re-labeling, re-packing or stickering, in a premises which is not registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, in pursuance of the provisions contained in the said Drugs Price Control Order (DPCO), 2013, from whole of the duty of excise leviable thereon under the said Central Excise Act subject to the following conditions, namely :-

(i)  The scheduled formulations, in respect of which the manufacturer is liable to ensure that the Maximum Retail Price (MRP) of such formulation does not exceed the ceiling price within forty-five days of the date of notification of the ceiling price by National Pharmaceuticals Pricing Authority (NPPA), have been removed from the place of removal on payment of appropriate duty ;

(ii) The re-printing, re-labeling, re-packing or stickering, of the scheduled formulations results in downward revision of the MRP;

(iii) In respect of a given scheduled formulation, the exemption shall be valid for a period of forty-five days from the date of publication of the notification of the ceiling price in respect of such scheduled formulation by NPPA or such extended period not exceeding thirty days as may be permitted by the Department of Pharmaceuticals;

(iv) The manufacturer shall submit a prior intimation to the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, containing a list of scheduled formulations requiring re-printing, re-labeling, re-packing or stickering alongwith the notification vide which these have been notified by NPPA, various locations and addresses thereof where the scheduled formulations are proposed to be re-printed, re-labelled, re-packed or stickered and the details such as description of the scheduled formulation, present MRP, proposed MRP, batch no., quantity and date of manufacture in respect of each such location. In the case of importer and marketer, they shall submit the intimation to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over their registered office;

(v) Subsequent to the aforesaid operations being carried out, the manufacturer shall submit the details in respect of the said scheduled formulations within a period of one month of such re-printing, re-labeling, re-packing or stickering.

Explanation. -For the purposes of this notification, manufacturer shall include any person defined as manufacturer under paragraph 2(n) of the Drugs Price Control Order, 2013.

[F. No. 354/118/2013-TRU]

(Akshay Joshi)