Seeks to amend notifications 52/2002 –CE, 8/2003-CE, 38/2004-CE, 3/2006-CE, 29/2008-CE, 62/2008-CE and 21/2009-CE

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 14/2017 – Central Excise

New Delhi, the 30th June, 2017

G.S.R. (E)- In exercise of the powers conferred by sub-section (2) of section 3, sub-sections (1) and (3) of section 3A ,sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), sub-section(3) of section 111 of the Finance (No. 2) Act, 1998 (21 of 1998), sub-section(3) of section 133 of the Finance Act, 1999 (27 of 1999), sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and sub-section(3) of section 85 of the Finance Act, 2005 (18 of 2005), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:-

Table

S.No. Notification No. and Date Amendments
(1) (2) (3)
1. 52/2002-Central Excise, dated the 17th October, published in the Gazette of India, Extraordinary, vide number G.S.R. 707 (E), dated the 17th October, 2002 In the said notification,-

the words, figures and brackets “read with sub-section (3) of section 3 of the Additional Duties of Excise(Goods of Special Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Special Importance Act)” shall be omitted; the words and figures “tariff item 2106 90 20 and” shall be omitted; the words “and additional duty of excise” shall be omitted; and the words “and the said Special
Importance Act” shall be omitted.

2. 8/2003-Central Excise, dated the 1st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R. 138 (E), dated the 1st March, 2003 In the said notification,-

in the Table, S. No. 3 and the entries relating thereto shall be omitted;

in the second Paragraph,-

(a) in clause (iii), for both the Provisos the following Proviso shall be substituted, namely-

“ Provided that nothing contained in this sub-paragraph shall apply to the inputs used in the manufacture of specified goods bearing the brand name or trade

name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4.”;

(b) in clauses (iv) and (vii) the Proviso shall be omitted;

(iii) for the ANNEXURE the following
shall be substituted, namely:-

“A N N EX U RE

Description of excisable goods falling under the Chapter, heading, sub-heading or tariff items of the Fourth Schedule to the Central Excise Act, 1944, namely:-

 

(1) (2)
(i) Tobacco, used for smoking through ‘hookah’or ‘chilam’, commonly known as  ‘hookah’ tobacco or ‘gudaku’ falling under tariff item 2403 10 10;
(ii) Other smoking tobacco falling under tariff item 2403 10 90, other than those bearing a brand name;
(iii) Chewing tobacco, chewing tobacco preparations and tobacco extracts and essences, falling under heading 2403, other than those bearing a brand name;
(iv) Other manufactured tobacco and manufactured tobacco substitutes falling under 2403 9990, other  than those bearing a brand name
(v) All goods falling under Chapter 27.”

 

3. 38/2004-Central Excise, dated the 4th August, 2004, published in the Gazette of  India, Extraordinary, vide  number G.S.R. 500 (E), dated the 4th August, 2004 In the said notification,-

(i) in clause (a) for the words “ethanol on which appropriate duties of excise have been paid”the words “ethanol on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid”shall be substituted; (ii) the Explanation shall be numbered as Explanation 1 thereof ,  and after Explanation 1, as so numbered, the following Explanation shall be added, namely:-

“Explanation 2.- “appropriate central tax, State tax, Union territory tax and integrated  tax” shall mean the central tax, State tax, Union territory tax and integrated tax as  leviable under the Central Goods and Services  Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act ,  2017(14 of 2017) and the Integrated Goods  and Services Tax Act, 2017(13 of 2017).”

4. 3/2006-Central Excise (NT), dated the 1st March, 2006,  published in the Gazette of  India, Extraordinary, vide  number G.S.R. 114(E), dated the 1st March, 2006. In the said notification,-

(i) in the opening paragraph the figure and word “2106 90 20 or”shall be omitted;

(ii) for the TABLE, the following shall be substituted, namely:-

Description of

goods

 

Amount

 

(1) (2)
Pan masala, containing tobacco, commonly known as  gutkha, falling under heading 2403 in retail  packages if retail sale price printed on retail pack. 50% of the retail sale price.”

 

 

 

 

 

5. 29/2008-Central Excise (NT), dated the 1st July, 2008, published in the Gazette of India, Extraordinary, vide number G.S.R. 490(E), dated the 1st July 2008. In the opening paragraph clause (i) shall be omitted.
6. 62/2008-Central Excise, dated the 24th December 2008, published in the Gazette of  India,

Extraordinary, vide number G.S.R. 885(E), dated the 24th December 2008

In the said notification,-

(i) in clause (a) for the words “ethanol on which appropriate duties of excise have been paid”the words “ethanol on which appropriate central tax, State tax, Union territory tax or  integrated tax, as the case maybe, have been  paid”shall be substituted;

(ii) the Explanation shall be numbered as Explanation 1 thereof , and after Explanation 1, as so numbered, the following Explanation  shall be added, namely:-

“Explanation 2.- “appropriate central tax, State tax, Union territory tax and integrated tax” shall mean the central tax, State tax,  Union territory tax and integrated tax as  leviable under the Central Goods and Services  Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the  Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).”

7. 21/2009-Central Excise, dated the 7th July 2009, published in  the Gazette of India, Extraordinary, vide number G.S.R. 479 (E), dated the 7th July 2009

 

In the said notification,-

(i) the words “bio-diesel, on which appropriate duties of excise have been paid”the words “bio-diesel, on which appropriate central tax,  State tax, Union territory tax or integrated tax, as the case maybe, have been paid” shall be  substituted; (ii) the Explanation shall be  numbered as Explanation 1 thereof , and after Explanation 1, as so numbered, the following  Explanation shall be added, namely:-

“Explanation 2 .- “appropriate central tax,  State tax, Union territory tax and integrated  tax” shall mean the central tax, State tax,  Union territory tax and integrated tax as  leviable under the Central Goods and Services  Tax Act, 2017 (12 of 2017), State Goods and  Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act ,  2017(14 of 2017) and the Integrated Goods  and Services Tax Act, 2017(13 of 2017).”

This notification shall come into force with effect from the 1st day of July, 2017.

(F. No. 354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India

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