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Notification No. 30/2008-Central Excise (NT) New
Delhi, the 1st July, 2008
G.S.R. (E).- In exercise of the
powers conferred by sub-sections (2) and (3) of section 3A of the Central
Excise Act, 1944 (1 of 1944), the Central
Govt hereby makes the following rules,
namely:-
1. Short title and commencement.
– (1) These rules may be called
the Pan Masala Packing Machines (Capacity Determination And Collection of
Duty) Rules, 2008. (2) They shall
come into force on the 1st day of July, 2008.
2. Definitions. – In these rules, unless the context
otherwise requires,- (a) “Act” means
the Central Excise Act, 1944 (1 of 1944);
(b) “notified goods” means goods
specified by the Central Government by notification under sub-section (1)
of section 3A of the Act;
(c) “packing machine” includes all
types of Form, Fill and Seal (FFS) Machines and Profile Pouch Making
Machines, by whatever name called, whether vertical or horizontal, with or
without collar, single track or multi-track, and any other type of packing machine
used for packing of pouches of notified goods;
(d) “pan masala” means excisable
goods falling under tariff item 21069020 of the First Schedule to the
Tariff Act;
(e) “pan masala containing
tobacco” means excisable goods defined in Note 4 of Chapter 24 of the First
Schedule to the Tariff Act and falling under tariff item 2403 99 90 of the
same Schedule;
(f) “retail sale price” means
retail sale price as specified by the Central Government, in Explanation 3
to the opening paragraph in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No.42/2008-CE, dated the 1st July, 2008;
(g) “Tariff Act” means the Central
Excise Tariff Act, 1985 (5 of 1986);
(h) the words and expressions used
herein but not defined and defined in the Act shall have the meanings
respectively assigned to them in the Act.
3. Application. – These rules
shall apply to pan masala & pan masala containing tobacco, commonly
known as gutkha, notified under sub-section (1) of section 3A of the Act by
the notification of the GoI in the Ministry of Finance (Dept of Revenue),
No.29/2008-CE (N.T.), dated the 1st July, 2008.
4. Factor relevant to production.
– The factor relevant to the production of notified goods shall be the
number of packing machines in the factory of the manufacturer.
5. Quantity deemed to be produced.
– The quantity of notified goods, having retail sale price as specified in
column (2) of the Table below, deemed to be produced by use of one
operating packing machine per month shall be as is equal to the
corresponding entry specified in column(3) of the said Table :
Table
Sl. No. Retail sale price
(per pouch) Number of pouches per
operating packing machine per
month
(1) (2) (3)
1. Up to Rs. 1.00 37,44,000
2. From Rs. 1.01
to Rs. 1.50 37,44,000
3. From Rs. 1.51
to Rs. 2.00 35,56,800
4. From Rs. 2.01
to Rs. 3.00 35,56,800
5. From Rs. 3.01
to Rs. 4.00 34,44,480
6. From Rs. 4.01
to Rs. 5.00 34,44,480
7. From Rs. 5.01
to Rs. 6.00 34,44,480
8. Above Rs.6.00 33,69,600
Explanation . - For the purposes
of this rule, if there are multiple track or multiple line packing machine
which besides packing the notified goods in pouches, perform additional
processes involving moulding and giving a definite shape to such pouches
with a view to distinguish the brand or to prevent the counterfeiting of
the goods, etc., two such tracks or lines shall be deemed to be one
individual packing machine for the purposes of calculation of the number of
pouches per operating packing machine per month.
6. Declaration to be filed by the
manufacturer. - (1) A manufacturer of notified goods shall, immediately on
coming into force of these rules, and, in any case, not later than ten
days, declare, in Form 1, - (i) the
number of single track packing machines available in his factory;
(ii) the number of packing
machines out of (i), which are installed in his factory;
(iii) the number of packing
machines out of (ii), which he intends to operate in his factory for
production of notified goods;
(iv) the number of multiple track
or multiple line packing machine, which besides packing the notified goods
in pouches, perform additional processes involving moulding and giving a
definite shape to such pouches with a view to distinguish the brand or to
prevent the counterfeiting of the goods, etc;
(v) the number of multiple track
or multiple line packing machines out of (iv), which are installed in his
factory;
(vi) the number of multiple track
or multiple line packing machines out of (v), which he intends to operate
in his factory for production of notified goods;
(vii) the name of the manufacturer
of each of the packing machine, its identification number, date of its
purchase and the maximum packing speed at which they can be operated for
packing of notified goods of various retail sale prices;
(viii) description of goods to be
manufactured including whether pan masala or gutkha or both are to be
manufactured, their brand names, etc;
(ix) retail sale prices of the
pouches to be manufactured during the financial year;
(x) the plan and details of the
part or section of the factory premises intended to be used by him for
manufacture of notified goods of different retail sale prices and the
number of machines intended to be used by him in each of such part or
section, to the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, with a copy to the
Superintendent of Central Excise:
Provided that a new manufacturer
shall file such declaration at least fifteen days prior to the commencement
of commercial production of notified goods in his factory.
(2) On receipt of the declaration
referred to in sub-rule (1), the Deputy Commissioner of Central Excise or
the Assistant Commissioner of Central Excise, as the case may be, shall,
after making such inquiry as may be necessary including physical
verification, approve the declaration and determine and pass order
concerning the annual capacity of production of the factory within five
working days in accordance with the provisions of these rules:
Provided that the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, may direct for modifications in the plan or
details of the part or section of the factory premises intended to be used
by the manufacturer for manufacture of notified goods of different retail
sale prices, as he thinks proper, for effective segregation of the parts or
sections of the premises and the machines to be used in such parts or sections
before granting the approval:
Provided further that if the
manufacturer does not receive the approval in respect of his declaration
within the said period of five working days, the approval shall be deemed
to have been granted subject to the modifications, if any, which the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, may communicate later on but not later than
thirty days of filing of the declaration.
(3) The annual capacity of
production shall be calculated by application of the appropriate quantity
that is deemed to be produced by use of one operating packing machine as
specified in rule 5 to the number of operating packing machines in the
factory during the month beginning which the capacity is being determined.
(4) The number of operating
packing machines during any month shall be equal to the number of packing
machines installed in the factory during that month.
(5) The machines which the
manufacturer does not intend to operate shall be uninstalled and sealed by
the Superintendent of Central Excise and removed from the factory premises
under his physical supervision:
Provided that in case it is not
feasible to remove such packing machine out of the factory premises, it
shall be uninstalled and sealed by the Superintendent of Central Excise in
such a manner that it cannot be operated.
(6) In case a manufacturer wishes
to make any subsequent changes with respect to any of the parameters which
has been declared by him and approved by the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be,
in terms of sub-rule (2), such as changes relating to addition or removal
of packing machines in the factory or making alterations in any part or section
of the approved premises or in the number of machines to be used in such
part or section or commencing manufacture of goods of a new retail sale
price or discontinuation of manufacturing of goods of existing retail sale
price, etc., he shall file a fresh declaration to this effect at least
fifteen days in advance to the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, who shall
approve such fresh declaration and re-determine the annual capacity of
production following the procedure specified in sub-rule (2).
7. Duty payable to be calculated.
- The duty payable for a particular month shall be calculated by
application of the appropriate rate of duty specified in the notification
of the Government of India in the Ministry of Finance (Department of
Revenue), No.42/ 2008-CE, dated the 1st July, 2008 to the number of
operating packing machines in the factory during the month.
8. Alteration in number of
operating packing machines. – In case of addition or installation or
removal or uninstallation of a packing machine in the factory during the
month, the number of operating packing machine for the month shall be taken
as the maximum number of packing machines installed on any day during the
month:
Provided that in case a
manufacturer commences manufacturing of goods of a new retail sale price
during the month on an existing machine, it shall be deemed to be an
addition in the number of operating packing machine for the month:
Provided further that in case of
non-working of any installed packing machine during the month, for any
reason whatsoever, the same shall be deemed to be operating packing machine
for the month.
9. Manner of payment of duty and
interest.- The monthly duty payable on notified goods shall be paid by the
5th day of same month and an intimation in Form - 2 shall be filed with the
Jurisdictional Superintendent of Central Excise before the 10th day of the
same month:
Povided that monthly duty payable
for the month of July, 2008 shall be paid on or before 15th day of July,
2008:
Provided further that if the
manufacturer fails to pay the amount of duty by due date, he shall be
liable to pay the outstanding amount along with the interest at the rate
specified by the Central Government vide notification under section 11AB of
the Act on the outstanding amount, for the period starting with the first
day after due date till the date of actual payment of the outstanding
amount:
Provided also that in case of
increase in the number of operating packing machines in the factory during
the month on account of addition or installation of packing machines, the
differential duty amount, if any, shall be paid by the 5th day of the
following month:
Provided also that in case a
manufacturer permanently discontinues manufacturing of goods of existing
retail sale price or commences manufacturing of goods of a new retail sale
price during the month, the monthly duty payable shall be recalculated
pro-rata on the basis of the total number of days in that month and the
number of days remaining in that month counting from the date of such
discontinuation or commencement and the duty liability for the month shall
not be discharged unless the differential duty is paid by the 5th day of
the following month and in case the amount of duty so recalculated is less
than the duty paid for the month, the balance shall be refunded to the
manufacturer by the 20th day of the following month:
Provided also that if there is
revision in the rate of duty, the monthly duty payable shall be
recalculated pro-rata on the basis of the total number of days in that
month and the number of days remaining in that month counting from the date
of such revision and the duty liability for the month shall not be
discharged unless the differential duty is paid by the 5th day of the
following month and in case the amount of duty so recalculated is less than
the duty paid for the month, the balance shall be refunded to the
manufacturer by the 20th day of the following month:
Provided also that in case it is
found that a manufacturer has manufactured goods of those retail sale
prices, which have not been declared by him in accordance with provisions
of these rules or has manufactured goods in contravention of his
declaration regarding the plan or details of the part or section of the
factory premises intended to be used by him for manufacture of notified
goods of different retail sale prices and the number of machines intended
to be used by him in each of such part or section, the rate of duty applicable
to goods of highest retail sale price so manufactured by him shall be
payable in respect of all the packing machines operated by him for the
period during which such manufacturing took place:
Provided also that in case a
manufacturer does not pay the duty payable, and continues to operate any
packing machine, he shall be liable to pay the duty for the remaining
months of the financial year based on the number of operating packing
machines declared in the month for which duty was last paid by him or the
total number of packing machines found available in his premises at any
time thereafter, whichever is higher.
10. Abatement in case of
non-production of goods.- In case a factory did not produce the notified
goods during any continuous period of fifteen days or more, the duty
calculated on a proportionate basis shall be abated in respect of such
period provided the manufacturer of such goods files an intimation to this
effect with the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, with a copy to the
Superintendent of Central Excise, at least seven days prior to the
commencement of said period, who on receipt of such intimation shall direct
for sealing of all the packing machines available in the factory for the
said period under the physical supervision of Superintendent of Central
Excise, in the manner that these cannot be operated during the said period:
Provided that during such period,
no manufacturing activity, whatsoever, in respect of notified goods shall
be undertaken and no removal of goods shall be effected by the
manufacturer:
Provided further that when the
manufacturer intends to restart his production of notified goods, he shall
inform to the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, of the date from which
he would restart production, whereupon the seal fixed on packing machines
would be opened under the physical supervision of Superintendent of Central
Excise.
11. Retail sale price to be
declared on the package.- Every manufacturer shall declare the retail sale
price of the notified goods on the package of such goods:
Provided that if the manufacturer
fails to declare the retail sale price before removing the goods from the
place of manufacture or declares a retail sale price which is not the
retail sale price as required to be declared under the provisions of these
rules or tampers with, obliterates or alters the retail sale price declared
on the package of such goods after their removal from the place of
manufacture, then, such goods shall be liable to confiscation and the
retail sale price of such goods shall be ascertained in the manner
specified in these rules and such price shall be deemed to be the retail
sale price for the purposes of these rules.
12. Determination of retail sale
price in case of non-declaration, obliteration, tampering, etc.- Where a manufacturer removes the
notified goods in the manner and circumstances specified in proviso to rule
11, then, the retail sale price of such goods shall be ascertained by the
Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, in the following manner, namely:-
(i) if the manufacturer has
manufactured and removed identical goods, within a period of one month,
before or after removal of such goods, by declaring the retail sale price,
then, the said declared retail sale price shall be taken as the retail sale
price of such goods.
(ii) if the retail sale price cannot
be ascertained in terms of (i), the retail sale price of such goods shall
be ascertained by conducting the enquiries in the retail market where such
goods have normally been sold at or about the same time of the removal of
such goods from the place of manufacture:
Provided that if more than one
retail sale price is ascertained under (i) or (ii), then, the highest of
the retail sale price, so ascertained, shall be taken as the retail sale
price of all such goods.
Explanation.- For the purposes of
this rule, when retail sale price is required to be ascertained based on
market inquiries, the said inquiries shall be carried out on sample basis.
(iii) Where a manufacturer alters
or tampers the retail sale price declared on the package of goods after
their removal from the place of manufacture, resulting into increase in the
retail sale price, then such increased retail sale price shall be taken as
the retail sale price of all goods removed during a period of one month
before and after the date of removal of such goods:
Provided that where the
manufacturer alters or tampers the declared retail sale price resulting
into more than one retail sale price available on such goods, then, the
highest of such retail sale price shall be taken as the retail sale price
of all such goods.
(iv) If the retail sale price of
goods cannot be ascertained under (i) to (iii), the retail sale price shall
be ascertained in accordance with the principles of this rule.
13. Addition or removal of packing
machines and other restrictions. – (1) In case a manufacturer does not
intend to further operate a packing machine, he shall intimate the same to
the Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, at least seven days in advance,
whereupon the same shall be uninstalled and sealed by the Superintendent of
Central Excise and removed from the factory premises under his physical
supervision:
Provided that in case it is not
feasible to remove such packing machine out of the factory premises, it
shall be uninstalled and sealed by the Superintendent of Central Excise in
such a manner that it cannot be operated.
(2) In case a manufacturer wants
to add or install a packing machine in his premises, he shall give a notice
to this effect at least seven days in advance to the Deputy Commissioner of
Central Excise or the Assistant Commissioner of Central Excise, as the case
may be, who shall allow the addition or installation, as the case may be,
under the physical supervision of Superintendent of Central Excise.
(3) No manufacturer shall be
allowed to keep in his factory any stock of packing material for goods of
those retail sale prices which have not been declared by him in accordance
with provisions of these rules.
(4) No manufacturer shall be
allowed to trade in notified goods of retail sale prices not declared by
him in accordance with provisions of these rules, from his factory
premises.
(5) In case a manufacturer
permanently discontinues manufacture of goods of existing retail sale
prices, he shall declare the balance stock of notified goods of existing
retail sale prices and their packing material on the day he discontinues
manufacturing of goods of existing retail sale prices.
14. Rebate of duty.- Except in
accordance with such terms and conditions as the Central Government may by
notification specify in this behalf, no rebate of excise duty shall be
granted under rule 18 of the Central Excise Rules, 2002, in respect of
notified goods on which duty has been paid under notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.42/ 2008-CE, dated the 1st July, 2008 and exported out of India.
15. Cenvat credit not admissible.-
Notwithstanding anything contained in these rules, no CENVAT credit of duty
paid on any input, capital goods or input services used for manufacture of
the notified goods shall be taken under the CENVAT Credit Rules, 2004 and
the full amount of duty payable would be paid in cash only.
16. Factories ceasing to work. -
Notwithstanding anything contained in these rules, where a manufacturer
ceases to work in respect of all the machines installed in the factory and
who has filed an intimation with the Deputy Commissioner of Central Excise
or the Assistant Commissioner of Central Excise, as the case may be, with a
copy to the Superintendent of Central Excise, for this purpose, the duty
payable by him for the month shall be calculated pro rata on the basis of
the total number of days in the said month and total number of days before
the date of receipt of said intimation with the Deputy Commissioner of
Central Excise or the Assistant Commissioner of Central Excise, as the case
may be, and the duty paid for the month in accordance with the notification
shall be adjusted towards the duty so calculated and on such adjustment, if
there is any excess payment, it shall be refunded to the manufacturer by
the 20th day of the following month and deficiency, if any, shall be
payable by him by the 5th day of the following month.
Explanation. - For the purposes of
this rule, a manufacturer, who ceases to operate his factory for one or two
shifts only, shall not be deemed to have ceased to work.
17. Penalty for contraventions,
etc.- (1) Subject to the provisions of section 11AC of the Act, if any
manufacturer produces or removes notified goods in contravention of any
provision of these rules, then all such goods shall be liable to
confiscation, and the manufacturer shall be liable to a penalty not
exceeding the duty leviable on the notified goods in respect of which
aforesaid contravention has been committed.
(2) If it is found that goods have
been cleared from a unit which is not registered with the jurisdictional
Central Excise Office, then its duty liability for the period till it was
not registered, shall be determined as if the goods manufactured by the
unit were not eligible for levy and assessment under notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.29/2008-CE (N.T.), dated the 1st July, 2008 and dealt with accordingly.
18. Provisions to apply mutatis
mutandis. - Except as herein provided, all provisions of the Act and the
Central Excise Rules, 2002, including those relating to maintenance of
daily stock account, removal of goods on invoice, filing of returns and
recovery of dues shall apply mutatis mutandis.
Explanation. - Unless otherwise
specified in these rules, for the purposes of these rules, the goods shall
be deemed to have been manufactured or produced with the aid of a packing
machine, if they are cleared from a factory where a packing machine is
installed, irrespective of whether it is in use or not, or is in working
condition or not.
[F.No. 341/49/2008-TRU]
[G. G. Pai], Under Secretary to
the Government of India.
FORM - 1 [See rule 6]
1.
Name of the manufacturer :
2. Address of the manufacturing
premise :
3. ECC No :
4. Address of other premises
manufacturing the same products :
5. Number of single track packing
machines available in the factory:
6. Number of packing machines out
of (5), which are installed in the factory:
7. Number of packing machines out
of (6), which the manufacturer intends to operate in his factory for
production of notified goods:
8. Number of multiple track or
multiple line packing machine, which besides packing the notified goods in
pouches, perform additional processes involving moulding and giving a
definite shape to such pouches with a view to distinguish the brand or to
prevent the counterfeiting of the goods, etc.:
9. Number of multiple track or
multiple line packing machines out of (8), which are installed in the
factory:
10. Number of multiple track or
multiple line packing machines out of (9), which the manufacturer intends
to operate in his factory for production of notified goods:
11. Name of the manufacturer of
each of the packing machine, its identification number, date of its
purchase and the maximum packing speed at which the machines can be
operated for packing of notified goods of various retail sale prices:
12. Description of goods to be
manufactured including whether pan masala or gutkha or both are to be
manufactured, their brand names, etc :
13. Retail sale prices of the
pouches to be manufactured during the financial year:
14. The ground plan and details of
the part or section of the factory premises intended to be used by him for
manufacture of notified goods of different retail sale prices and the
number of machines intended to be used by him in each of such part or
section:
15. Declaration :
(a) I/We further declare that the
particulars furnished above are true and correct in all respects. In case
any particulars are found to be untrue/incorrect, I/We undertake to pay any
additional amount of excise duty on pan masala and pan masala containing
tobacco manufactured by me/us as per provisions of the Central Excise Act,
1944 (1 of 1944) or the rules or notifications issued thereunder.
(b) I/We further undertake that
any addition or removal of the packing machine would be done under the
physical supervision of the Central Excise Officer as per the procedure
provided in the Pan Masala Packing Machines (Capacity Determination and
Collection of Duty) Rules, 2008.
(c) I/We hereby agree to abide by
the provisions and conditions of the Pan Masala Packing Machines (Capacity
Determination and Collection of Duty) Rules, 2008.
Place :
Date :
Name, residential address and
signature of manufacture/authorized agent.
FORM – 2 [See rule 9]
1. Name of the manufacturer:
2. Address of the manufacturing
premise:
3. ECC No. :
4. I/We hereby confirm that we
have paid a sum of Rs..............., towards the duty liability for the
month of......................as per *particulars given below :
(* Particulars in the given format
may be given separately for each MRP)
(i) Retail sale price of the
pouches manufactured during the month
(ii) No. of packing machines
installed and operated in the factory for each RSP
(iii) Duty payment particulars
Date of payment Name and address of the Bank and branch Amount of duty paid (Rs.)
(iv) Break-up of duty payment for
apportionment between various duties is as per details below:-
Duty Duty
ratio for Duty Duty ratio
for pan masala Duty
pan
masala paid(Rs.) containing
tobacco paid(Rs.)
The duty leviable under the
Central Excise Act, 1944 0.3161
0.7355
The additional duty of excise 0.1355
0.0883
leviable under section 85 of the
Finance Act, 2005
National Calamity Contingent 0.5193
0.1471
Duty leviable under section 136
of the Finance Act, 2001
Education Cess leviable under 0.0194 0.0194
section 91 of the Finance
Act, 2004
Secondary and Higher 0.0097 0.0097
Education Cess leviable under
section 136 of the Finance
Act, 2007
5. Copies of Bank challans are
enclosed as per following details:
Place :
Date :
Name, residential address and
Signature of manufacturer /
authorised agent.
No.FD 67 CSL 2008 Dated: 20.05.2008
Whereas, the
draft of the Karnataka Value Added Tax (Amendment) Rules, 2008 was
published as required by sub-section (1) of section 88 of the Karnataka
Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) in Notification No.FD
67 CSL 2008, dated: 25th March, 2008 published in part IV A of the
Karnataka Gazette (Extraordinary), No.299, dated: 25th March, 2008 inviting objections and
suggestions from all the persons likely to be affected thereby, and notice
was given that the said draft will be taken into consideration after
fifteen days from the date of its publication in the Official Gazette.
And whereas,
the said Gazette was made available to the public on 25th March, 2008.
And whereas,
no objections and suggestions have been received in respect of the said
draft by the Government ;
Now, therefore in exercise of the powers conferred
by sub-section (1) of section 88 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka hereby makes the
following rules, further to amend the Karnataka Value Added Tax Rules,
2005, namely:-
RULES
1. Title and Commencement: - (1) These
rules may be called the Karnataka
Value Added Tax (Second Amendment) Rules, 2008.
(2) They Shall come into force from the date of their publication in
the Official Gazette.
2. Amendment of
rule 56:- In the Karnataka Value Added Tax Rules, 2005, in rule 56, in
sub-rule(1), after clause(c), the following proviso shall be inserted,
namely:-
“ Provided
that the Commissioner may specify any officer of the Commercial Taxes
Department to be the Tax Recovery Officer in respect of any area or cases
irrespective of the quantum of tax or other amount due under the Act”.
By Order and
in the name of the President of India
Sd/- (D.R.SHASHIDHAR)
Under
Secretary to Government, Finance Department (C.T -I)
.
No. FCS 21 RPR 08 24.5.2008
In exercise of powers conferred by
section 3 of the Essential Commodities Act, 1955 (Central Act 10 of 1955)
read with order No. S. O. 681 (E) dated 30.11.1974 of Ministry of
Industries and Civil Supplies (Department of Civil Supplies and
Co-operation) and Order No. GSR 490 (E) dated 16.6.2003, S.O.1373 (E),
dated 29.8.2006, S. O. 297 (E) dated 27.2.2007 and S.O. 1488(E) dated
31.8.2007 issued by the Govt of India, Ministry of Consumer Affairs and
Public Distribution (Department of Consumer Affairs), New Delhi, the Govt
of Karnataka hereby makes the following order further to amend the
Karnataka Essential Commodities Licensing Order 1986 namely :-
1. Short title and commencement : (1)
This Order may be called the Karnataka Essential Commodities Licensing
(Amendment) Order 2008.
(2) It shall come into force from
the date of its publication in the official Gazette.
2. Substitution of Schedules I and II : For Schedules I and II of the Karnataka Essential Commodities
Licesing Order, 1986 (hereinafter conferred to as the said Order) the
following shall be substituted, namely :-
"SCHEDULE - 1 (See clause 2(d))
Sl. No. Name of the Essential Commodity
1. Wheat and Pulses - for a period of six months with effect from
28.2.2008 as prescribed
in S. O. No. 400(E)
dated 28.2.2008 or till the Ministry of Consumer Affairs, Food &
Public Distribution,
Government of India extends it from time to time.
2. Edible Oils, Edible Oil seeds
and Rice - For a period of one year with effect from
7.4.2008 as prescribed
S.O.823 (E) dated 7.4.2008 or till the Ministry of Consumer
Affairs, Food &
Public Distribution Government of India extends from time to time.
3. Kerosene - Which shall have the same meaning assigned to it in
the Central Excise
and Salt Act, 1944 (1
of 1944) and shall not include aviation turbine fuel.
Schedule - II (See first proviso to clause 3)
Sl. No. Name
of the Essential Commodity Quantity
prescribed
01 Wheat 1000
quintals
02 Pulses 1000
quintals
03 Edible
Oils 800
quintals
04 Edible
oil seeds 2000
quintals
05 (a)
Rice 1500
quintals
(b) Paddy 3000
quintals
06 Kerosene 20
liters
3. Substitution of Schedule -
IV - In the said Order for Schedule IV, the following shall be
substituted namely :-
"Schedule
- IV (See third proviso to clause 3)
Sl. No. Name
of the Essential Commodity Quantity
prescribed
01 Wheat 1000
quintals
02 Pulses 1000
quintals
03 Edible Oils 800
quintals
04 Edible oil seeds 2000 quintals
05 (a) Rice 1500
quintals
(b)
Paddy 3000
quintals
06 Kerosene 150
kilo liters
07 Roller Floor Mills 45 days grinding capacity
By Order and in the name of the
President of India.
Sd/- (P. Shivarama Bhat)
Under Secretary to Govt, Food Civil Supplies and Consumer Affairs
Department.
No. 1/2008-CST Dated:
May 30, 2008
Sub : Central Sales Tax Reduced
to 2%
S.O. (E) In exercise of
the powers conferred by the proviso to sub-section (1) of section (8) of
the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby
reduces the rate of tax as specified in sub-section (1) of section 8 of the
said Act from three percent to two percent with effect from 1st June, 2008.
Sd/- (R. G. Chhabra)
Under Secretary,
Dept. of Revenue
Ministry of Finance,
Government
of India.
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