Ph: 0413-2336995, 2221999,2331243 Fax: 0413-2331244

Ph: 0413-2336995,2221999,2331243 Fax: 0413-2331244

GOVERNMENT OF INDIA: MINISTRY OF FINANCE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

PUDHUCHERRY COMMISSIONERATE GOUBERT AVENUE, BEACH ROAD, PUDUCHERRY – 605 001.

TRADE NOTICE No.: 16/2008 Dated: .08.2008.

SUB: Central Excise – Communication of Central Excise (Non-Tariff) Notifications – Regarding. - - - -

Copy of the following Notifications are communicated herewith for information and necessary action.

Sl. No.

Notification No. & Date SUBJECT

01 22/2008 Central Excise (N.T.) dated 2nd May 2008

Regarding CENVAT credit taken or utilized in the making of metallised plastic film

02 23/2008 Central Excise (N.T.) dated 23rd May 2008

Central Excise (Third Amendment) Rules, 2008 so as to allow EOU to pay duty on the goods cleared into the DTA on monthly basis


Amends Rule 17 of the Central Excise Rules, 2002 to prescribe a new modified return E.R.-2

04 25/2008 Central Excise (N.T.) dated 27th May 2008

Amends Notification No. 5/2007-Central Excise ( N.T.), dated the 12th February, 2007

05 26/2008-Central Excise (N.T.) dated 27th May 2008.


06 27/2008 – Central Excise (N.T.) dated June 2, 2008

Amends Notification No.20/2006-Central Excise (N.T.) dated the 30th September, 2006

2. The contents of the Trade Notice may be brought to the notice of all concerned.

(issued from file C.No : IV/16/01/2008- Cx.Pol)

(K.M. NAGARAJAN) JOINT COMMISSIONER (TECH)

To

As per Mailing list (Both Department & Trade).

Ph: 0413-2336995,2221999,2331243 Fax: 0413-2331244

GOVERNMENT OF INDIA: MINISTRY OF FINANCE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

PUDHUCHERRY COMMISSIONERATE GOUBERT AVENUE, BEACH ROAD, PUDUCHERRY – 605 001.

TRADE NOTICE No.: 16/2008 Dated: 07.08.2008.

SUB: Central Excise – Communication of Central Excise (Non-Tariff) Notifications – Regarding. - - - -

Copy of the following Notifications are communicated herewith for information and necessary action.

Sl. No.

Notification No. & Date SUBJECT

01 22/2008 Central Excise (N.T.) dated 2nd May 2008

Regarding CENVAT credit taken or utilized in the making of metallised plastic film


Central Excise (Third Amendment) Rules, 2008 so as to allow EOU to pay duty on the goods cleared into the DTA on monthly basis


Amends Rule 17 of the Central Excise Rules, 2002 to prescribe a new modified return E.R.-2

04 25/2008 Central Excise (N.T.) dated 27th May 2008


05 26/2008-Central Excise (N.T.) dated 27th May 2008.


06 27/2008 – Central Excise (N.T.) dated June 2, 2008

Amends Notification No.20/2006-Central Excise (N.T.) dated the 30th September, 2006

2. The contents of the Trade Notice may be brought to the notice of all concerned.

(issued from file C.No : IV/16/01/2008- Cx.Pol) /ATTETSTED/

(R.CALAIMANY Sd/x SUPERINTENDENT ( TECH) (K.M. NAGARAJAN)

JOINT COMMISSIONER (TECH)To

As per Mailing list (Both Department & Trade).

Notification No. 22 / Central Excise (Non Tariff)

New Delhi, the 02nd May, 2008.12 Vaisakha, 1930 (SAKA)

G.S.R. (E) . -In exercise of the powers conferred by section 5B of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby orders that where an assessee has paid duty of excise on metallised plastic film, falling under Chapter 39 (hereinafter referred to as final product),the CENVAT credit taken or utilized, of the duty or tax or cess paid on inputs , capital goods and input services used in the making of the said final product, shall not be required to be reversed, irrespective of the fact that the process of metallization of duty-paid film was held as not amounting to manufacture by the Supreme Court in Civil appeal Nos. 3224-3225 of 1998 with C.A. No. 5716 of 1998, decided on the 12th February,2004 in the case of M/s Metlex(I) Pvt. Ltd. Vs Commissioner of C.Ex. New Delhi, subject to following conditions, namely:-

(a) the said non-reversal shall be allowed only for the CENVAT credit taken upto the 12th February,2004.

(b) the said non-reversal shall be allowed only when excise duty has been paid on removal of the said final product.

(c) the said assessee shall not prefer a claim of refund of the excise duty paid by him on the said final product:

Provided that the CENVAT credit, if any, taken by the buyer of the said final product, of the excise duty paid by the said assessee on the said final product made and cleared upto the 12th February,2004 shall not be required to be reversed.

[F.No.93/01/2007-CX.3]

sd/-(Dilip Goyal)

Under Secretary to the Government of India.

Notification No. 23/2008 - Central Excise (N.T.)

New Delhi, the 23rd May, 2008. G.S.R……..(E): In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Third Amendment) Rules, 2008.2) They shall come into force on the 1st day of June, 2008.

2. In the Central Excise Rules, 2002, in rule 17,-

(a) in sub-rule (1), for the words “and on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose or by utilizing the CENVAT credit.”, the following words shall be substituted, namely:-

“and the duty leviable on such goods shall be paid by utilizing the CENVAT credit or by crediting the duty payable to the account of the Central Government in the manner specified in rule 8.”;

(b) after sub-rule (3), the following sub-rules shall be inserted, namely:-

“(4) The proper officer may on the basis of information contained in the return filed by the unit under sub-rule (3), and after such further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board. (5) Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer.”.

[F.No.: DGEP/FTP/13/2008-EOU & G&J]

sd/- Rahul Nangare,

Under Secretary to Government of India.

Note: The principle rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002 was published in the Gazette of India Extraordinary, Part II, section 3 (i) vide GSR 143 (E), dated the 1st March, 2002, and last amended by notification No. 7/2008- Central Excise (N.T.) dated the 25th January, 2008 published vide G.S.R. 58 (E), dated the 25th January, 2008.

Notification No. 24/2008 - Central Excise (N.T.)

New Delhi, the 23rd May, 2008.

.S.R.--------(E)- In exercise of the powers conferred by sub-rule (3) of rule 17 of the Central Excise Rules, 2002, and sub-rule (7) of rule 9 of CENVAT Credit Rules, 2004 and in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 26/2004-Central Excise (N.T.), dated the 27th September, 2004 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 644 (E), dated the 27th

September, 2004, the Central Board of Excise and Customs hereby specifies the following form of monthly return in respect of goods manufactured, goods cleared and receipt of inputs and capital goods, for the purposes of the said rules, namely:-

Click here for pdf version of Form ER-2 Form E.R.-2

Original/Duplicate

Monthly Return for hundred percent export-oriented undertakings in respect of goods manufactured, goods cleared and receipt of inputs and capital goods

M M Y Y Y Y

1. Return to be submitted by EOU/STP/EHTP/BTP unit for the month of :

Central Excise Registration number:

Letter of Permission number and date:

2. Name of the assessee:

Address of the unit:

3. Details of manufacture and clearance of goods :

Sl. No.

Description of goods CETSH No. Unit of Qty. Opening Balance

Quantity Manufactured

(1) (2) (3) (4) (5) (6)

Details of clearance

Physical Exports Deemed exports under Para 6.9 of FTP

DTA clearances

Qty. Value(Rs.) Qty. Value(Rs.) Qty. Value(Rs.)

Closing Balance

(7) (8)

(9)

(10) ( ( 11) (12) (13)

4 A. Details of clearances in DTA and deemed exports and duty payable:

Sl.

No.

Para No. of FTP under which goods cleared into DTA

Description of goods CETSH No. CTSH No. Unit of Qty. Quantity cleared

Value

(Rs.)

(1) (2) (3) (4) (5)

(6) (7)

(8)

BCD on like imported goods CVD equivalent to total duties leviable as duty of excise on like imported goods

Tariff Rate

Customs Notification

C.Ex. (EOU) Notification

No. Sl.No. No. Sl.No.

Effective

Rate

BCDamountpayable(Rs.)

Tariff Rate

Customs /C.Ex.Noti

fication

C.Ex.(EOU) Notification

Effective Rate

CVD

amount

No.

Sl. No.

No. Sl.

No.

Payable

(Rs.)

(9) (10)

(11) (13) (14)

1 5) (16)

SAD (Rs.) Other duties (Rs.) Total CENVAT Payable (Rs.)

(23)

(24) (25)

4 B. Details of Physical Exports and export duty paid, if any:

C. Details of Duty Paid:

Sl. No.

Duties Credit Account (Rs.) Account Current (Rs.) [Paid through Cash/

Bank]

Challan

No. Date

BSR code

Total duty Paid (Rs.)

Sl.

No.

Description of goods

CTSH

No.

Unit

of Qty.

Quantity

Exported

FOB value of

exports for the month

(Rs.)

Export Duty, if any paid

Effective Rate

Duty paid (Rs.)

Cumulative FOB value of exports up to the month in the current

financial year (Rs.)

Cumulative FOB Value of exports up to

the month

for the block of 5 years (Rs.)

(1) (2) (3)

(5)

(6)

(7)

(8)

(9) (10)

[Paid through CENVAT Credit]

(1) (2) (3) (4) (5) (6) (7)

1. CENVAT

2. Other duties

3. Export Duties

5. Abstract of Account - Current (Cash/ Bank payment):

Summary Amount in Rs.

(1) (2)

Opening Balance

Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate)

Total amount available

Less: Utilization towards Payment of duties on goods cleared during the month [Vide Details furnished under column No. (3) of the Table at Sl. No. 4C of the Return]

[Vide Details furnished under column No. (7) in the Table at Sl.No. 4C of the Return]

Less Utilization towards Other Payments made during the month [Vide Details furnished under column No. (2A) of the Table at Sl. No. 9 of the Return]

[Vide Details furnished in the Table at Sl.No. 9 of the Return]

Closing balance

6 A. Details of duty free indigenous Inputs received by the unit:

Sl.

No.

Description of goods

CETSH No.

Unit of Qty.

Provisions under which inputs received

C.Ex. Notification

No.

Provisions of FTP

Opening Balance

(Qty.)

Receipt during the month

Qty. Value (Rs.)

Duty

foregone (Rs.)

(1) (2) (3) (4) (5A) (5B) (6) (7) (8) (9)

1.

2.

Others

Consumption

(Qty.)

Cleared as

such into DTA

Inter unit transfer, if any

Qty. Value (Rs.) Qty. Value (Rs.)

Wastage

or Destroyed

(Qty.)

Closing Balance

(Qty.)

(10) (11) (12) (13) (14) (15) (16)

6 B. Details of duty free Imported Inputs received by the unit:

. No. Description of goods

CETSH No.

CTSH No. Unit of Qty.

Provisions under which inputs received

Customs Notification

No.

Provisions of FTP

Opening Balance

(Qty.)

Receipt during the

month

Qty. Value(Rs.)

Duty

fore

gone

(Rs.)

(1) (2) (3) (4) (5) (6A) (6B) (7) (8) (9) (10)

1.

2.

Others

Consumption (Qty.)

Cleared as such into DTA

Inter unit transfer, if any

Qty. Value (Rs.) Qty. Value (Rs.)

Wastage

or Destroyed

(Qty.)

Closing Balance

(Qty.)

(11) (12) (13) (14) (15) (16) (17)

7. Details of duty free Capital goods received by the unit:

8. Details of CENVAT credit availed and utilized:

Sl. No.

Details of

Credit

CENVAT

(Rs.)

AED (TTA) (Rs.)

NCCD (Rs.)

ADE on

specified

Products (Rs.)

SAD Edu. Cess

on excisa

ble goods (Rs.)

Sec. and Higher

Edu. Cess on

Excisae goods (Rs.)

Service Tax (Rs.)

Edu. Cess

on taxab

le services

(Rs.)

Sec. and

Higher Edu.

Cess on Taxable services

(Rs.)

(7) (9)

(12)

Particulars Value (Rs.)

Import Indigenous

Opening balance

Received (including Inter unit transfer) during the month

Cleared as such into DTA

Cleared under Inter Unit transfer

Destroyed

Closing Balance

1.

Opening balance

2.

Credit taken on inputs on invoices issued by manufacturers

3.

Credit taken on inputs on invoices issued by Ist

or IInd

stage dealers

4.

Credit taken on imported inputs

5.

Credit taken on capital goods on invoices issued by

manufacturers or by Ist

or IInd

stage dealers

6.

Credit taken on imported capital goods

7.

Credit taken on input services

8.

Total credit available

9.

Credit utilized for payment of duty on goods

10.

Credit utilized when inputs or capital goods are removed as such

11.

Credit utilized for payment of amount in terms of rule 6 of CENVAT Credit Rules, 2004

12.

Credit utilized for other payment

13.

Credit utilized for payment of tax on services

14.

Closing balance

9. Details of other payments made:

Sl. No.

Payments Amount paid (Rs.) Challan

Account current (paid in

cash/bank)

Credit Account

[Paid through CENVAT Credit]

No. Date

BSR code

Source document.

No. Date

(1) (2A) (2B) (3A) (3B) (4) (5A) (5B)

1. Amount paid equal to duty foregone on the inputs used for the goods cleared into DTA which are exempted from customs duties [in terms of Proviso to Para 3 of notification No. 52/2003- Customs and 2nd Proviso to Para 6 of notification No. 22/2003-Central Excise both dated 31.03.2003]

2. Amount paid equal to anti dumping duty forgone on inputs cleared as such into DTA or inputs used in manufacture of goods cleared into DTA

3. Amount of duty paid on debonding of goods

4. Arrears of duty under rule 8 of Central Excise Rules, 2002

5. Other arrears of duty

6. Interest payments under rule 8 of Central Excise Rules, 2002

7. Other interest payments

8. Miscellaneous payments

9. Total

10. Self- Assessment Memorandum:

(a) I hereby declare that the information given in this return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee.

(b) During the month, total Rs. ______________ was deposited vide TR-6 Challans (copies enclosed).

(c) During the month, invoices bearing S.No._______ to S.No. _______ were issued.

Place :Date :

(Name and Signature of the Assessee or Authorized signatory)

ACKNOWLEDGEMENT

M M Y Y Y Y

E.R.2- Return for the month of

D D M M Y Y Y Y

Date of receipt

(Name and Signature of the RangeOfficer with Official Seal)

INSTRUCTIONS

1. Indicate the 15-digit PAN based central excise registration number against Sl. No. 1 and the name against Sl. No. 2 as appearing in the Registration Certificate issued by the Central Excise authorities. Letter of Permission number and date may be furnished in Sl. No. 1 as issued by the Development Commissioner.

2. In case more than one item is manufactured, additional rows may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of duty and CENVAT credit availed and utilized month-wise, the respective tables may be replicated.

3. In column No. (6) of the Table at Sl. No. 3, the entire quantity of goods manufactured in the unit whether or not cleared on payment of duty, should be indicated.

3.1. In column No. (10) and (12) of the Table at Sl. No. 3, the value means:

(a) where goods attract ad valorem rate of duty, the value as per proviso to section 3 (1) of Central Excise Act, 1944 (1of 1944);(b) where goods attract specific rate of duty, the aggregate invoice value of the goods excluding all taxes;(c) in case of combination of ad valorem and specific duties, it is the value under proviso to section 3(1) of the Central Excise Act, 1944 (1 of 1944).

3.2 In column No. (8) of the Table at Sl. No. 3, the value means the value declared in ARE-1/ARE-2.

4. In the Table at Sl. No. 4A, -

(i) If a specified product attracts more than one rate of duty, then each of the rates

should be mentioned separately.

(ii) If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.

For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th of the month and from 10th to the end of the month.

(iii) In column No. (7), the details of clearances of goods should be specified separately in accordance with provisions of the Foreign Trade Policy under which such clearances are made. The clearances of goods, which are not similar, cleared under the same provision of the Foreign Trade Policy, should also be specified separately. Further, the details of clearance in the table would also include clearance in DTA which are counted for fulfillment of NFE.

For example: If a product is cleared under Para 6.8 (a) and Para 6.8 (h) of FTP, then the details of clearance must be separately mentioned. If the product A and product B are cleared under Para 6.8 (a) of FTP, such clearances are to be separately mentioned.

(iv) In column No. (14) and (21), the effective rate is the final duty rate calculated in the manner provided under Central Excise notification applicable to goods produced or manufactured in an EOU/EHTP/STP unit and brought to any other place in India.

(v) Where the duty rate is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.

5. In case the goods are cleared for export under Bond or Letter of undertaking, the details of clearance may be mentioned separately in the Table at Sl. No. 4B.

6. 8-digit CETSH and CTSH Number may be indicated without any decimal point.

7. Wherever quantity codes appear indicate relevant abbreviations as given below:

Quantities Abbreviations

Centimeter(s) cm

Cubic centimeter(s)

cm3

Cubic meter(s) m3

Gram(s) g

Kilogram kg

Kilolitre kl

Liter(s) l

8. In the Table at Sl. No. 6A and 6B, the details of each major indigenous/imported input which independently accounts for 10% or more of the total value of raw materials consumed should be given separately and all other inputs should be given together in category “others”.

9. In the Table at Sl. No. 7, original value at the time of import / procurement has to be indicated against particular capital goods whether cleared or destroyed.

10. The details of the challans for duty payment should be mentioned in Table at Sl. No. 4C. Separate challans used for pre-deposit of duty for the purpose of appellate remedy and for other type of payments shall be mentioned in the Table at Sl. No. 9.

11. In column No. (5) of the Table at Sl. No. 9, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest. For other miscellaneous payments, mention the source document number and date. Miscellaneous payments include penalty, redemption fine and Pre-deposit.

12. In the Table at Sl. No. 4C and 9, the BSR codes of the Bank branch should be indicated.

13. The 5 years block period shall be reckoned from the date of commencement of production of the Unit as specified under Para 6.5 read with Para 6.6 (a) of the FTP.

14. The abbreviations and expressions used in this form are as below:

BCD- Duty of Customs leviable as per First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

CVD- Additional duty equal to Excise Duty leviable under sub section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975).

SAD- Additional duty of Customs leviable under sub section (5) of Section 3 of the

Customs Tariff Act, 1975 (51 of 1975).

CENVAT- Duty of Excise leviable as per the proviso of section 3 (1) of the Central Excise Act, 1944.

SED- Special Excise Duty leviable as per Second Schedule to Central Excise Tariff Act, 1985 (5 of 1986).

NCCD - National Calamity Contingent Duty

AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978).

SAED- Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002.

ADE- Additional Duty of Excise on Motor Spirit and High Speed Diesel leviable under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999

Quantities Abbreviations

Meter(s) m

Square meter(s) m2

Millimeter(s) mm

Metric tonne mt

Number of pairs pa

Quintal q

Tonne(s) t

Thousand in number Tu

Number u

respectively.

ADE on specified products- Additional Duty of Excise on specified products as levied under Section 85 of the Finance Act, 2005.

Edu. Cess of Excise -Education Cess on excisable goods leviable under section 91 read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).

Edu. Cess of Customs- Education Cess on imported goods leviable under section 91 read with section 94 of Finance (No. 2) Act, 2004 (23 of 2004).

Service Tax- Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994).

Cess- Cess leviable under different Cess enactments.

Sec. & Higher Edu. Cess of Excise - Secondary and Higher Education Cess on Excisable goods leviable under section 136,137 and 138 of the Finance Act, 2007 (22 of 2007).

Sec. & Higher Edu. Cess of Customs - Secondary and Higher Education Cess on imported goods leviable under section 136,137 and 139 of the Finance Act, 2007 (22 of 2007).

DTA – Domestic Tariff Area means area within India except Special Economic Zone, export oriented unit (EOU), Software Technology Parks (STP) unit and Electronic Hardware Technology Parks (EHTP) unit and Bio-Technology Park (BTP) unit.

FTP- Foreign Trade Policy issued under the Foreign Trade (Development and Regulation) Act, 1992 (No. 22 of 1992).

Qty. - Quantity.

C.Ex. – Central Excise.

15. In the Tables at Sl. No. 4A and 4C, the ‘Other duties’ paid/payable, as applicable, may be mentioned as per the following:

Other Duties Rate of duty Notification No. Duty payable

SED

CCD

AED (TTA)

SAED

ADE

ADE on specified products

Cess

Any other duty

Total

2. This notification shall come into force on the 30th day of June, 2008.

[F.No: DGEP/ FTP/ 13/2007-EOU & G&J]

Rahul Nangare,

Under Secretary to Government of India.

Note: The principal notification No. 26/2004-Central Excise (N.T.), dated the 27th September,

2004 was published in the Gazette of India, Part II, Section 3, sub-section (i) Extraordinary

vide G.S.R. 644 (E), dated the 27th September, 2004 and last amended by notification No.

23/2007-Central Excise (N.T.), dated the 19th April, 2007, published vide G.S.R. 302 (E),

dated the 19th April, 2007.

Notification No. 25 /2008-Central Excise (N.T.) New Delhi, the 27th May 2008.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944(1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 5/2007-Central Excise ( N.T.), dated the 12th February, 2007, namely:- In the said notification, in the Table, after serial number 2 and the entries relating thereto, the following serial number and the entries relating thereto, shall be added, namely:-

Sl.No. Committees Area of jurisdiction (1) (2) (3) 3. Chief Commissioner of Income-tax, Large

Tax Payers Unit, Mumbai and Chief Commissioner of Central Excise, Mumbai Zone-I.

Commissioner of Central Excise and Service Tax, Large Tax Payers Unit, Mumbai.

[F. No. 390/Misc/400/2007-JC]sd/-

SACHIN JAIN, Under Secretary to the Government of India.

Note:- The principal notification no. 5/2007-Central Excise (N.T.) dated the 12th February, 2007 was published vide number G.S.R.76(E), dated the 12th February, 2007 and was subsequently amended by Notification No.01/2008-Central Excise (N.T.) dated the 15th January,2008 vide number G.S.R.31(E), dated the 15th January, 2008.

Notification No. 26/2008-Central Excise (N.T.)

New Delhi, the 27th May 2008. G.S.R. (E).- In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944(1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 6/2007-Central Excise ( N.T.), dated the 12th February, 2007, namely:- In the said notification, in the Table, after serial number 2 and the entries relating thereto, the following serial number and the entries relating thereto, shall be inserted, namely:-

Sl.No. Committees Area of jurisdiction (1) (2) (3) 3. Commissioner of Central Excise and

Service Tax , Large Tax Payers Unit, Mumbai and Commissioner of Central Excise, Mumbai-IV

Commissioner of Central Excise and Service Tax (Appeals), Large Tax Payers Unit, Mumbai.

[F. No. 390/Misc/400/2007-JC]sd/-

SACHIN JAIN, Under Secretary to the Government of India.

Note:- The principal notification no. 6/2007-Central Excise (N.T.) dated the 12th February, 2007 was published vide number G.S.R.77(E), dated the 12th February, 2007 and was subsequently amended by Notification No.02/2008-Central Excise (N.T.) dated the 15th January,2008 vide number G.S.R.32(E), dated the 15th January,2008.

Notification No. 27/2008-Central Excise (N.T.)

New Delhi the June 2, 200812, Jyaistha , 1930 Saka

G.S.R. (E)- In pursuance of the provisions of sub- rule (ea) of rule 2 of the Central Excise Rules, 2002, made under Central Excise Act, 1944 (1 of 1944), and sub-rule (cccc) of rule 2 of the Service Tax Rules, 1994, made under Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendment in the notification of the Ministry of Finance (Department of Revenue), No.20/2006-Central Excise (N.T), published in the Gazette of India vide number G.S.R. 609(E), dated the 30th September, 2006, namely;- In the said notification, in paragraph 2, after item (iii), after the words and bracket, “Director of

Income Tax (International Taxation), Mumbai,” the words, “Chief Commissioner of Income tax Delhi- Delhi I,II,III,IV,V,VI,VIII,IX,XI,XII,XIII, Central and Director of Income tax (International Taxation), Delhi,” shall be inserted.

[F.No. 201/24/2006-CX.6] sd/-

(Rahul Nangare)Under Secretary to the Government of India.

Note: The principal notification No.20/2006-Central Excise (N.T) dated the 30th September, 2006 was published in the Gazette of India vide number G.S.R. 609(E), dated the 30th September, 2006 and was last amended by notification No.19/2008-Central Excise (N.T) dated the 27th March, 2008 was published in the Gazette of India vide number G.S.R.213(E), dated the 27th March, 2008.

Documents

Ph: 0413-2336995, 2221999,2331243 Fax: 0413-2331244