24th March, 2003.
Notification No. 20/2003-Central Excise (N.T.)
In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, the Central Government, hereby makes the following further amendment in the in the notification of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue) No. 40/2001-Central Excise(N.T.), dated the 26th June, 2001, namely:-
In the said notification, in the opening paragraph,-Online GST Certification Course by TaxGuru & MSME- Click here to Join
(i) after clause (c), the following clause shall be inserted, namely:-
“(d) rebate of whole of additional duty of excise paid on tea on its exportation to any country except Nepal and Bhutan”;
(ii) in the Explanation I, after clause (d), the following clause shall be inserted, namely:-
“(e) additional duty of excise levied under clause 149 of the Finance Bill, 2003, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.”.
Deputy Secretary Government of India
Foot note.- The principal notification No.40/2001-Central Excise (N.T.), dated the 26th June, 2001 was published in the Gazette of India vide number G.S.R. 469(E), dated the 26th June, 2001,and was last amended vide notification No.9/2003-Central Excise (N.T.), dated the 1stMarch, 2003, vide number GSR 149(E), dated the 1st March, 2003.