I want a clarity on the Notification No.3/2004 Issued w.r.t. Central Excise.
My Query is; 1) Whether the said Notification is valid as of today..? 2) Any subsequent Notification is issued by the Excise department with reference to the said Notification.
28 February 2013
As per my opinion, following Notification is valid as on date because this notification has not been rescinded by another notification but some items were covered and classified under notification no. 01/2011-CE dtd. 01.03.2011 on which excise is leviable @ 2% as on date. Therefore, please check your product accordingly whether it is fall under this noti. or not. Notification No. 3/2004-C.E. Dated 8/1/2004 Exemption to items of machinery- 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 satisfied that it is necessary in the public interest so to do, hereby exempts – (i) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water supply plants; and (ii) Pipes needed for delivery of water from its source to the plant and from there to the storage facility, falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from whole of the duty of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by the Collector/ Deputy Commissioner/ District Magistrate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above. Explanation.- For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. 2. This notification shall come into force on the 9th day of January, 2004. Thanks Rajeev Kumar Garg (M.com. L.L.B.) Cunsultant (Customs, Central Excise & Service Tax) Ph. No. 7500802402.
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