Amendment to notification no. 22/2003-CE, 23/2003-CE & 24/2003-CE all dated 31.03.2003  vide Notification No. 23/2018-Central Excise Dated 5th December, 2018

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION No. 23/2018-Central Excise

New Delhi, the 5th December, 2018

G.S.R. ___ (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, Ministry of Finance (Department of Revenue), specified in column (2) of the Table given below shall be amended or further amended, as the case may be, in the manner as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Serial Number Notification number and Date Amendments
(1) (2) (3)
1.

22/2003- Central Excise

dated the
31st March, 2003

[G.S.R 265(E),

dated the
31st March, 2003]

In the notification,-

(a) in the opening paragraph, –

(i) 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) and sub-section (3) of section 3 of Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978),” shall be omitted;

(ii) in clause (a), for the words and figures “all goods specified in Annexure-I to this notification,”, the words, figures and brackets “Fuel and lubricants for captive power plants including captive generating sets, raw materials and consumables falling under Fourth Schedule to the Central Excise Act, 1944(1of 1944) and any other item falling under Fourth Schedule to the Central Excise Act, 1944(1of 1944) required within the user industry in relation to production for export goods or services with the prior approval of the Board of Approval or Inter Ministerial Standing Committee.” shall be substituted;

(iii) in clause (b), for the words and figures “all goods specified in Annexure-II to this notification,” the words, figures and letter “High Speed Diesel oil for power generating sets as approved by the Board of Approval”, shall be substituted and for the words and figures “as specified in Annexure-III” the words and letter “as specified in Annexure – B” shall be substituted;

(iv) in clause (c), for the words and figures “all goods specified in Annexure-IV to this notification,” the words, figures and brackets “Consumables including lubricants falling under Fourth Schedule to the Central Excise Act, 1944(1 of 1944) for Capital Goods for spawning Hatchery, Aqua Farm, Processing Plant, Chilling unit(cold storage) and Feed plant and for Material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawlers cranes, hoists and stackers, and High Speed Diesel oil for power generating sets as approved by the Board of Approval.” shall be substituted ;

(v) in clause (d), for the words and figures “all goods specified in Annexure-V to this notification,” the words, figures and brackets “Hydraulic Oil, Lubricants, and Consumables falling under Fourth Schedule to the Central Excise Act, 1944(1of 1944)” shall be substituted ;

(vi) in clause (e),-

(A) for the words, figures and brackets “all goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),” the words, figures and brackets “all goods specified in Fourth Schedule to the Central Excise Act, 1944 (1 of 1944)” shall be substituted;

(B) for the words, figures and brackets,-
“ from the whole of ,-

(i) the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944);

(ii) the additional duty of excise, if any, leviable thereon under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and

(iii) the additional duty of excise, if any, leviable thereon under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 ( 40 of 1978),”,

the words, figures and brackets “from the whole of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944)” shall be substituted ;

(vii) in condition 5, for the words and figures “20 of the Central Excise Rules, 2002”, the words and figures “16 of the Central Excise Rules, 2017” shall be substituted;

(b) in the paragraph 4, for the words and figures “as specified in Annexure-V” the words and figures “as specified in Sl. No. 23 to 53 of Annexure-A, procured without payment of duty prior to 30.06.2017” shall be substituted;

(c)in paragraph 5,-

(A) in clause (a), for the words and figures “14 to 26 in Annexure -I” the words and figures “10 to 22 of Annexure-A, procured without payment of duty prior to 30.06.2017” shall be substituted;

(B) in clause (b), for the words and figures “4 to 12 in Annexure –I” the words, figures and letter “1 to 9 of Annexure-A, procured without payment of duty prior to 30.06.2017” shall be substituted;

(d) in paragraph (6), for the words and figures “No. 106/58-Customs dated the 29th March, 1958” the words and figures “No. 36/2017 – Customs dated the 30th June 2017” shall be substituted;

(e) in paragraph (8), in first proviso,-

(A) in clause (i) for the words “amount equal to the excise duty on the depreciated value thereof and at the rate in force on the date of clearance” the words “ amount equal to the excise duty but for exemption on the depreciated value thereof” shall be substituted;

(B) in clause (iii), after the words “excise duty leviable”, the words “but for exemption” shall be inserted, and the words “and at the rates in force on the date of payment of such excise duty” shall be omitted;

(f) in the paragraph (10B), after the words “on payment of duty”, the words “but for exemption” shall be inserted;

(g) after paragraph 13, in the Explanation,-

(A) in serial number (xi) for the words, figures and letters
“Annexure-I to Appendix 14-I-G of Handbook of Procedures, volume 1”, the words, figures and letter “Annexure to Appendix 6F of Foreign Trade Policy 2015-20” shall be substituted.

(B) in serial number (xii), for the word and figures “Vol.2, 2004-09”, the figures “2015-20” shall be substituted.

(h) for the ANNEXURE-I, ANNEXURE –II, ANNEXURE –III, ANNEXURE –IV, ANNEXURE –V, following shall be substituted, namely:-

Download Annexure

[F.No. DGEP/EOU/40/2017]

(Dinesh Kumar Gupta)

Director to the Government of India

Note:-

1. The principal notification No. 22/2003-Central Excise, dated the 31stMarch, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 265 (E), dated the 31st March, 2003 and last amended by notification No. 31/2016-CE dated the 24th August, 2016 published vide G.S.R. – S.O. 2786(E) , dated the 24th August, 2016 .

2. The principal notification No. 23/2003-Central Excise, dated the 31stMarch, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 266 (E), dated the 31st March, 2003 and last amended by notification No. 16/2017-CE dated 30.06.2017 published vide G.S.R. 737 (E), dated the 30th June, 2017.

3. The principal notification No. 24/2003-Central Excise, dated the 31stMarch, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 267 (E), dated the 31st March, 2003.

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