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In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do.
“Normal rate of duty” means the duty of excise specified in the First Schedule to the said Central Excise Tariff Act and the First Schedule to the said Additional Duties of Excise (Goods of Special Importance) Act read with any relevant notification (other than this notification) issued under sub-section (1) of section 5A of the said Central Excise Act.
The Department of Post is doing an agency work on behalf of the Ministry of Finance, Department of Economic Affairs. Several queries have been received from various Circles regarding deduction of TDS and Surcharge.
The principal notification No.6/2002-Central Excise dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127(E) dated the 1st March, 2002 and was last amended by notification No. 4/2004-Central Excise dated the 15th January, 2004 [G.S.R. 45(E) dated the 15th January, 2004
The Principal rules were published in the Gazette of India vide notification No.51/88-Cus.(NT), dated the 18th July, 1988 [GSR 800(E), dated 18th July, 1988] and last amended by Notification No.41/2001-Cus. (N.T.), dated 7.9.2001 [ GSR 652 (E), dated 7.09.2001].
In exercise of the powers conferred by sub-section (1) of and sub-section (2) of section 4A 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