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NOTIFICATION NO 43/2011-Central Excise – Amends Notification Nos. 74/1993-Central Excise dated the 28th February, 1993, 09/1996-Central Excise dated the 23rd July,1996, 03/2006-Central Excise, dated the 01st March, 2006, 4/2006-Central Excise, dated the 1st March, 2006, 05/2006-Central Excise, dated the 1st March, 2006, 2/2008-Central Excise, dated the 1st March, 2008, 18/2009-Central Excise dated the 7th July,2009, 1/2011-Central Excise, dated the 1st March, 2011 and 2/2011-Central Excise, dated the 1st March, 2011 to affect the HSN changes w.e.f. 01.01.2012
Notification No. 42/2011 – Central Excise, New Delhi, the 30th December, 2011-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) 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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely :-
Notification No. 45/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the procedure for export without payment of duty to Nepal and Bhutan. Now Nepal is removed – that is no restrictions or conditions specific to Nepal. Goods can be exported to Nepal just like to any other country. Notification No. 29/2011-Central Excise (N.T.)
Notification 44/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the procedure for removal of excisable goods without payment of duty for manufacture of export goods by an advance licence holder, for export to countries other than Nepal and Bhutan. Now this notification is applicable for export to Nepal too. Notification No. 28/2011-Central Excise (N.T.)
Notification No. 43/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the conditions and procedure for procurement of excisable goods without duty for manufacture of export goods. This Notification had certain conditions that for export to Nepal and Bhutan, the payment was to be in freely convertible currency and the procedure under Notification No. 45/2001-CENT had to be followed. Now these restrictions are removed for Nepal. Notification No. 27 / 2011-Central Excise (N.T.)
Notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the conditions and procedure for export without payment of duty to countries other than Nepal and Bhutan. Now this Notification will apply to exports to Nepal – that is without payment of duty. Notification No. 26 / 2011-Central Excise (N.T.)- New Delhi, the 5th December, 2011
Notification No. 20/2004-CENT dated 06.09.2004 prescribed the procedure for granting of rebate on goods exported to Nepal, to be paid to the Government of Nepal. Now, as the Rebate can be paid to the exporter, this notification is rescinded. – Notification No. 25/2011 – CX NT, Dated: December 05, 2011
Notification No. 19/2004-CENT dated 04.09.2004 prescribes the procedure for granting of rebate for goods exported to countries other than Nepal. Now this Notification will apply to exports to Nepal too. Notification No. 24/2011-Central Excise (N.T.), New Delhi, the 5th December,2011
Notification No. 23/2011- Central Excise (N.T.) Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of 1944), (hereinafter referred to as the said Act) the duty of excise on pile liners fabricated at the site of construction for use at the marine site, falling under heading 7305 of Schedule to the Central Excise Tariff Act, 1985 (5 of 1985) (hereinafter referred to as said goods) was not being levied under section 3 of the said Act, during the period commencing on the 1st day of April, 2005 and ending with 17th day of November, 2011;
Adjudication of offences under the Central Excises Act, 1944, or the Customs act 1962 or the Finance Act, 1994 (Service Tax) are important functions of the officers of the Central Excise, Customs and Service Tax competent to adjudge offences. It seeks to ensure that no economic loss is caused by the alleged contravention by the imposition of an appropriate penalty after an adjudication. If an innocent person is punished or the punishment is more than warranted by the nature of offence it may undermine the trust between the government and the public.
