 , , bill 1 986 ~,                                                     (to belas introauced in loksabha)                                                                                                                                                  i                                                                                                                                                                                      ,~ 1 ~, , page 1, ;iine 9 ,-: ' \ 1q! "which is for the ~se of ~r has, the o~ject ~f-e'"   1, ,-/ ,~ \ ,i read "'for 'the purpo~e':'p(,-" \  \ ~ \  , 1 : ! 2 "i page 3, lines 36 and,:s7,-~ " ·,li ' , i \ j 1qi "which  ts for the 'furpg~ qf _~-the o b jeot g)f,v· ,:'~ '  ~;  _  , \ , ;  \ "fo,:r the-pu:rjlo's'e'--of~·  , '   , ~ ~ - '-, i  \ ' \ 4 \ '' ,r-· - --• ,,"!'- \ ,,;  ~  ~ ~,  , ~'" \ ' , " " \: " -- ~  ,'_- ' :~ , ,' ,       !few delhi;                                  {                                  ; i "                                 : f august 11, 1f86 sravana 20,908;- (baka) '                                  /-; \      ','  -                 ,  "          \  ,    ~~          ~,          ," \  bill no 99 nf 1986 the central duties of excise (retrospective exemption) bill, 1986 a billto prov'ide for giving ret'/'obpective effect to certain notifications relating to exemption from duties of excise be it enacted by parliament in the thirty-seventh year of the republic of india as follows:-short title 1 this act may be called the central duties of excise (retrospective exemption) act, 1986 retrospec_ tive effect for certain notifications 5 2 (1) every notification issued by the government of india in the ministry of finance (department of revenue) on or after the 3rd day of march, 1986, but before the 8th day of august, 1986, in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, which is for the purpose of, or has the object of,-10 5 of 1986 60f 1986 15 7 of 1986 (a) maintaining the effective rates of duties of excise at the level obtaining prior to the 28th day of february, 1986 notwithstanding the changes in the rates of duties of excise made by the central excise tariff act, 1985, the add~tional duties of excise (textiles and textile articles) amendment act, 1985 or the additional duties of excise (goods of special importance) amendment act, 1985; or (b) maintaining the effective rates of duties of excise at the level obtaining prior to 1st day of march, 1986 notwithstanding the changes in the rates of duties of excise made by the finance bill, 1986, shall be deemed to have, and to have always had, effect on and from the 1st day of march, 1986 (2) the duties of excise which have been collected, but which would 5 dot have been so collected if -the said notification had been in force at all material times, shall be refunded: provided that no such refund shall be allowed where credit of the duties of excise has been takell under rule 56a or, as the case may be, rule 57a of the central excise rules, 1!m4, or where the goods on which the 10 duties of excise have beetl paid have been exported under a claim for rebate of such duties (3) the duties of excise which have become payable, but which would not have been so payable if the said notification had been in force at all material times, shall not be required to be paid 15 (4) any person claiming refund of any duty of excise under subsection (2) may make an application for refund of such duty to the assistant collector of central excise before the expiry of six months from the commencement of this act  statement of objects and reasonsthe central excise tariff act, 198a (5 of 1986), which was passed by parliament in the winter &ssion of 1985, came into force on the 28th february, 1986 this act provided for a new tariff nomenclature as also rates of duties of excise simultaneously, two companion acts, namely, the additional duties of excise (goods of special importance) amendment act, 1985 and the additional duties of excise (textil~s and te>tile articles) amendment act, 1985 effecting consequential changes in the levy of additional duties of excise were given effect to from the same date 2 in tho statement of objects and reasons relating to the said bills as well as at the time of con!lideration of these bills in hoth houses of parliament, it was stated that, as regards rates of duties, the bills sought to preserve, by and large, t:,e then existing duty structure it was further mentioned that where the statutory rates of duties were fi"ed at a level higher than the effective rates, an attempt would be made  to continue the: effective rates through exemption notificat:olls issued under the central excise rules, 1944 and that any unintended change i" the rates of duty would be duly corrected 3 in keepjng with the above objects, a number of exemption notifications were issued after the new tariff act became operative, so as to preserve, by and large, effective rates of duties of excise as they existed prior to the commencement of the said act howpver, some of these exemption notifications could be issued only after the 1st day cf march, 1986, when the impact of the duty changes came to be known to the go\'t~inment either from the trade and industry 01' from the field officers these notifications also include the notifications issued for the purpose of correcting the unintended levy on certain excisable goods o!'l account of changes made by the notifications issued alonl{ with the finance dill 1986 4 as the notifications issued after the 1st day of march, 1986, under sub-rule (1) of rule 8 of the central excise rules, 1944 canmt be applied retrospectively, it has become necessary to introduce this bill so as to give retrospective effect from the 1st day of march, 1986, to any such notification, issued by the central government on or after the- 3rcl day of march, 1986 but before the 8th day of august, 1986, which is for the purpose of or has the object of,~ (a) maintaining the effective rates of duties of exci3e at the level obtaining prior to the 28th day of february, 1986 notwithstanding the changes in the rates of duties of excise made by the central excise tariff act, 1985, the additional duties of excise (textiles and textile articles) amendment act, 1985 or the additional duties of excise (goods of special importance) amendment act, 1985; or (b) maintaining the effective rates of duties of excise at the level obtaining prior to the 1st day of march, 1986, notwithstanding the changes in the rates of duties of excise made by the fin· ance bill 1986 5 the bill seeks to achieve the above objects vishwanath pratap singh new delhi; the 8th august, 1986  president's llecommendation under articles 117 and 274(1) of the constitution of india[copy of letter no 1214·g/parl-86, dated the 8th august, 1986 from shri vishwanath pratap singh, minister of finance to the secretary· general, lok sabba] the president, having been informed of the subject matter of the central duties of excise (retrospective exemption) bill, 1986, recom· mends under clause (1) of article 117 and clause (1) of artide 274 of the constitution of india for introduction of the bill in lok sabba and also under clause (3) of article 117 of the constitution of india its consideration by lok sabha sub-clause (2) of clause 2 of the bill provides for refund in certain cases of the duties of excise which have been collected, but which would not have been collected if the exemption notifications referred to in this clause had been in force at all material times it has not been found feasible to quantify, in precise terms, the amount of refund involved in this respect however, the amount of refund involved is not likely to exceed rupees five crores, the bill does not involve any other expenditure of a recurring or non-recurring nature  a billto provide for glv'lng retrospective effect to certain notifications relating to exemption from duties of excise ' (shti vishwcznath ptatap singh, ministter of finance) 