Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 21st July, 2015
Notification No. 37/2015 – Central Excise
G.S.R (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2A) 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, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No 30/2004-Central Excise, dated the 9th July, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 421(E), dated the 9th July, 2004, namely :-
In the said notification, in the opening paragraph, after the proviso, the following Explanation shall be inserted, namely:-
“Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.”
[F. No. 336/4/2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 30/2004-Central Excise, dated the 9th July, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.421(E), dated the 9th July, 2004 and last amended vide notification No.34/2015-Central Excise, dated the 17th July, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.560(E), dated the 17th July, 2015.
